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<!-- saved from url=(0068)https://download1.fbr.gov.pk/sros/SalesTaxSROS/2002/2002sro134st.htm -->
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<title>S. R. O. 134 (I)/2002</title>
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<dl>
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<dt><font size="2" face="Arial">GOVERNMENT OF
PAKISTAN</font></dt>
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<dt>
<span style="mso-bidi-font-size: 10.0pt; font-family: Arial; mso-bidi-font-family: Times New Roman; mso-bidi-font-weight:normal">
<font size="2">MINISTRY
OF FINANCE, ECONOMIC AFFAIRS,<o:p>
</o:p>
</font></span></dt>
</center>
</div>
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<dt>
<span style="mso-bidi-font-size: 10.0pt; font-family: Arial; mso-bidi-font-family: Times New Roman; mso-bidi-font-weight:normal">
<font size="2">STATISTICS
& REVENUE<o:p>
</o:p>
</font></span></dt>
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<dt>
<span style="mso-bidi-font-size: 10.0pt; font-family: Arial; mso-bidi-font-family: Times New Roman; mso-bidi-font-weight:normal">
<font size="2">REVENUE
DIVISION</font><o:p><font size="2"> </font>
</o:p>
</span></dt>
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<dt><font size="2"><span style="font-family: Arial">*****</span></font></dt>
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<span style="mso-bidi-font-size:10.0pt;font-family:Arial;mso-bidi-font-family:"Times New Roman"">
<font size="2">Islamabad,
the 6<sup>th</sup><span style="mso-spacerun: yes"> </span>March, 2002. </font><o:p><font size="2">
</font>
</o:p>
</span></p>
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<dt><font size="2" face="Arial">
<span style="mso-bidi-font-size: 10.0pt; font-weight:700; text-decoration:underline">NOTIFICATION<o:p>
</o:p>
</span></font></dt>
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</div>
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<dt><font size="2"><span style="mso-bidi-font-size: 10.0pt"><b style="mso-bidi-font-weight:
normal"><span style="mso-bidi-font-size: 10.0pt; font-family: Arial; mso-bidi-font-family: Times New Roman">(SALES
TAX)</span></b><b><span style="mso-bidi-font-size: 10.0pt; font-family: Arial; mso-bidi-font-family: Times New Roman"> </span></b></span></font><b><span style="mso-bidi-font-size:10.0pt;
font-family:Arial;mso-bidi-font-family:"Times New Roman""><o:p><font size="2">
</font>
</o:p>
</span></b></dt>
</center>
</div>
</dl>
<p style="line-height:normal"><font face="Arial"><span style="mso-tab-count:
1"><font size="2">
</font> </span></font><font face="Arial" size="2"><b>S.
R. O. 134 (I)/2002.</b><span style="mso-spacerun: yes"><b>- </b>
</span>In exercise of the powers conferred by section 71 of the Sales Tax Act,
1990, read with sub-section (3A) of section 3 thereof, the Federal Government is
pleased to direct that the following further amendments shall be made in the
<a href="https://download1.fbr.gov.pk/sros/SalesTaxSROS/2002/1996sro1271st.htm">Special Procedure for Ginning Industry Rules, 1996,</a> namely:-</font></p>
<p style="text-align:justify;text-indent:.5in">
<span style="mso-bidi-font-size:10.0pt;font-family:Arial;mso-bidi-font-family:
"Times New Roman""><font size="2">In the aforesaid Rules,</font></span><font size="2" face="Arial">
</font></p>
<p style="margin-left:1.5in;text-align:justify;text-indent:
-.5in;mso-list:l0 level1 lfo1;tab-stops:list 1.5in"><font size="2">
<span style="mso-bidi-font-size:10.0pt;font-family:Arial;mso-bidi-font-family:
"Times New Roman"">(i)</span></font><span style="font-style:normal; font-variant:normal; font-weight:normal; font-family:Arial; mso-bidi-font-size:10.0pt; mso-bidi-font-family:Times New Roman"><font size="2"> </font></span><span style="mso-bidi-font-size:10.0pt;
font-family:Arial;mso-bidi-font-family:"Times New Roman""><font size="2">in the
preamble, after the figure �3�<span style="mso-spacerun: yes"> </span>the
words and figure �and the first and second provisos to section 45� shall be
inserted; and</font><o:p><font size="2"> </font>
</o:p>
</span></p>
<p style="margin-left:1.5in;text-align:justify;text-indent:
-.5in;mso-list:l0 level1 lfo1;tab-stops:list 1.5in"><font size="2">
<span style="mso-bidi-font-size:10.0pt;font-family:Arial;mso-bidi-font-family:
"Times New Roman"">(ii)</span></font><span style="font-style:normal; font-variant:normal; font-weight:normal; font-family:Arial; mso-bidi-font-size:10.0pt; mso-bidi-font-family:Times New Roman"><font size="2"> </font></span><span style="mso-bidi-font-size:10.0pt;
font-family:Arial;mso-bidi-font-family:"Times New Roman""><font size="2">in rule 6,
after sub-rule (4), the following new sub-rules shall be added, namely: -</font><o:p><font size="2">
</font>
</o:p>
</span></p>
<p style="margin-left:2.0in"><span lang="EN-GB" style="font-family:Arial;mso-bidi-font-family:"Times New Roman"">
<font size="2">�(5)<span style="mso-tab-count:1">
</span>If the spinning unit or the exporter fails to furnish bank draft for the
amount of sales tax payable on the ginned cotton purchased by him from a ginner
by the due date specified in sub-rule (1), or claims adjustment or refund of
input tax in contravention of sub-rule (3), besides any other action which may
be taken against him, the Collector of Sales Tax may issue an order directing
all ginners not to deliver or supply ginned cotton to such spinning unit or
exporter without receiving prior payment of sales tax from the buyer. If a
ginning unit, after receipt of such order makes delivery or supply of ginned
cotton to such spinning unit or exporter without prior payment of the amount of
sales tax involved, besides any other action which may be taken against him,
such ginner shall be liable to pay sales tax, additional tax and penalty
thereof, if any, on such supply.</font></span><span lang="EN-GB" style="font-family:Arial;
mso-bidi-font-family:"Times New Roman""><font size="2"> </font><o:p><font size="2">
</font>
</o:p>
</span></p>
<p style="margin-left:2.0in"><span lang="EN-GB" style="font-family:Arial;mso-bidi-font-family:"Times New Roman"">
<font size="2">(6)<span style="mso-tab-count:1">
</span>A person aggrieved by an order of a Collector under sub-rule (5) may file
a representation to the Central Board of Revenue.</font></span><span style="mso-bidi-font-size:10.0pt;font-family:Arial;mso-bidi-font-family:
"Times New Roman""><font size="2"> </font><o:p><font size="2">
</font>
</o:p>
</span></p>
<p style="margin-left:2.0in;text-align:justify">
<span style="mso-bidi-font-size:10.0pt;font-family:Arial;mso-bidi-font-family:
"Times New Roman""><font size="2">(7)<span style="mso-tab-count:1"> </span>Cases
involving non-payment or short payment of sales tax by a ginner, a spinning unit
or an exporter on supplies of ginned cotton made under the provisions of these
rules shall be adjudicated by the officer having jurisdiction in the area where
the contravention case is made.� </font><o:p><font size="2"> </font>
</o:p>
</span></p>
<div style="border:none;border-top:solid windowtext .5pt;padding:1.0pt 0in 0in 0in">
<p style="border:none;mso-border-top-alt:solid windowtext .5pt;
padding:0in;mso-padding-alt:1.0pt 0in 0in 0in">
<span style="mso-bidi-font-size:10.0pt;font-family:Arial;mso-bidi-font-family:"Times New Roman"">
<font size="2">[C.
No. 3(13)STP/96-Pt.I]</font><o:p><font size="2"> </font>
</o:p>
</span></p>
</div>
<p align="right">
<span style="mso-bidi-font-size:10.0pt;
font-family:Arial;mso-bidi-font-family:"Times New Roman"">
<font size="2"> </font></span><b style="mso-bidi-font-weight:normal"><span style="mso-bidi-font-size:
10.0pt;font-family:Arial;mso-bidi-font-family:"Times New Roman""><font size="2">(
Falak Sher )</font><o:p><font size="2"> </font>
</o:p>
</span></b></p>
<p align="right"><b style="mso-bidi-font-weight:normal">
<span style="mso-bidi-font-size:10.0pt;font-family:Arial;mso-fareast-font-family:"Times New Roman";
mso-bidi-font-family:"Times New Roman";mso-ansi-language:EN-US;mso-fareast-language:
EN-US;mso-bidi-language:AR-SA"><font size="2">Additional Secretary</font></span></b><font size="2" face="Arial">
</font>
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