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<title>S.R.O. 339(I)/2002</title>
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<h1 align="center" style="text-align:center"><span style="mso-bidi-font-weight: normal; text-decoration: none; text-underline: none"><font size="2" face="Tahoma">GOVERNMENT
OF PAKISTAN<o:p>
</o:p>
</font></span></h1>
<p class="MsoNormal" align="center" style="text-align:center"><b style="mso-bidi-font-weight:
normal"><font size="2" face="Tahoma">(REVENUE DIVISION)<o:p>
</o:p>
</font></b></p>
<p class="MsoNormal" align="center" style="text-align:center"><b style="mso-bidi-font-weight:
normal"><font size="2" face="Tahoma">CENTRAL BOARD OF REVENUE</font></b><font size="2" face="Tahoma"> <o:p>
</o:p>
</font></p>
<h2 align="right"><font size="2" face="Tahoma">Islamabad, the 15<sup>th</sup>
June, 2002.</font><b style="mso-bidi-font-weight:
normal"><font size="2" face="Tahoma"> <o:p>
</o:p>
</font></b></h2>
<h3 align="center" style="text-align:center"><u><font size="2" face="Tahoma">NOTIFICATION<o:p>
</o:p>
</font></u></h3>
<p class="MsoNormal" align="center" style="text-align:center"><b style="mso-bidi-font-weight:
normal"><font size="2" face="Tahoma">(SALES TAX)</font></b><span style="mso-bidi-font-weight:
bold"><font size="2" face="Tahoma"> <o:p>
</o:p>
</font></span></p>
<p class="MsoNormal" style="text-align:justify;line-height:150%"><font size="2" face="Tahoma"><span style="mso-bidi-font-weight:bold"><span style="mso-tab-count:1">
</span><b>S.R.O. 339(I)/2002</b>.� In exercise of the powers conferred by
section 50 of the Sales Tax Act, 1990, read with sections 15, 16,17,18, 21 and
28 thereof, the Central Board of Revenue is pleased to direct that the following
further amendments shall be made in the <a href="https://download1.fbr.gov.pk/sros/SalesTaxSROS/2002/1996sro550st.htm"> Registration, Voluntary Registration and
De-Registration Rules, 1996</a>, namely:</span></font><span style="mso-bidi-font-weight:bold"><font size="2" face="Tahoma"> <o:p>
</o:p>
</font></span></p>
<p class="MsoNormal" style="text-align:justify"><font size="2" face="Tahoma"><span style="mso-bidi-font-weight:
bold"><span style="mso-tab-count:1">
</span><span style="mso-tab-count:
1"> </span>In
the aforesaid Rules</span>,</font><span style="mso-bidi-font-weight:
bold"><font size="2" face="Tahoma"> <o:p>
</o:p>
</font></span></p>
<p class="MsoNormal" style="margin-left:1.0in;text-align:justify;line-height:
150%"><span style="mso-bidi-font-weight:bold"><font size="2" face="Tahoma">(1)<span style="mso-tab-count:
1"> </span>in the preamble, the figure and comma �18,� shall be omitted;</font><font size="2" face="Tahoma"> <o:p>
</o:p>
</font></span></p>
<p class="MsoNormal" style="margin-left:1.5in;text-align:justify;text-indent:
-.5in;line-height:150%"><span style="mso-bidi-font-weight:bold"><font size="2" face="Tahoma">(2)<span style="mso-tab-count:1">
</span>in rule 3, in clause (b), for full stop, at the end,<span style="mso-spacerun: yes">
</span>a colon shall be substituted and thereafter the following proviso shall
be added, namely:</font></span><font size="2" face="Tahoma"> <o:p>
</o:p>
</font></p>
<p class="MsoBodyTextIndent" style="margin-left:2.0in;text-align:justify;
text-indent:-1.0in;line-height:150%"><font size="2" face="Tahoma"><span style="mso-spacerun: yes">
</span><span style="mso-tab-count:1"> </span>�Provided that a sole
proprietor or partnership firm, having a single manufacturing unit, whose
business premises and manufacturing unit are located in different areas, shall
apply to the Collector of the area in whose jurisdiction his manufacturing unit
is located.�;<o:p>
</o:p>
</font></p>
<p class="MsoNormal" style="margin-left:1.0in;text-align:justify"><span style="mso-bidi-font-weight:bold"><font size="2" face="Tahoma">(3)<span style="mso-tab-count:1">
</span>after rule 5, the following new rule shall be added, namely:-</font></span><span style="mso-bidi-font-weight:bold"><font size="2" face="Tahoma"> <o:p>
</o:p>
</font></span></p>
<p class="MsoBodyTextIndent3"><b><font size="2" face="Tahoma">
�6. Transfer of registration.</font></b><font size="2" face="Tahoma"><span style="mso-spacerun: yes">
</span>(1) The Board may, subject to such conditions, limitations and
restrictions as it may deem fit to impose, on its own motion or otherwise, by
notification in the official Gazette, transfer the registration of a registered
person from the jurisdiction of one Collector to another Collector or, as the
case may be, to the Director General of Large Taxpayers Unit.</font></p>
<p class="MsoBodyTextIndent3"><font size="2" face="Tahoma">
</font><span style="mso-bidi-font-weight:bold"><font size="2" face="Tahoma">(2)<span style="font-style: normal; font-variant: normal; font-weight: normal">
</span></font></span><font size="2" face="Tahoma">On transfer of registration,-<span style="mso-bidi-font-weight:bold"><o:p>
</o:p>
</span></font></p>
<p class="MsoNormal" style="margin-left:207.0pt;text-align:justify;text-indent:
-.25in;mso-list:l45 level3 lfo45;tab-stops:list 207.0pt"><font size="2" face="Tahoma">(a)<span style="font-style: normal; font-variant: normal; font-weight: normal">
</span>all the records and liabilities relating to such registered person shall
be transferred to the Collector or, as the case may be, to the Director General
of Large Taxpayers Unit to whose jurisdiction the registration is so transferred
; and<span style="mso-spacerun: yes"> </span></font><span style="mso-bidi-font-weight:bold"><font size="2" face="Tahoma"> <o:p>
</o:p>
</font></span></p>
<p class="MsoNormal" style="margin-left:207.0pt;text-align:justify;text-indent:
-.25in;mso-list:l45 level3 lfo45;tab-stops:list 207.0pt"><span style="mso-bidi-font-weight:bold"><font size="2" face="Tahoma">(b)<span style="font-style: normal; font-variant: normal; font-weight: normal">
</span></font></span><font size="2" face="Tahoma">the Collector, or as the case
may be, the Director General of Large Taxpayers Unit, in whose jurisdiction the
registration is so transferred shall, notwithstanding the actions already taken,
being taken or otherwise pending immediately before the transfer in respect of
such registered person under any of the provisions of the Act or the rules made
thereunder in the Collectorate from where his registration has been transferred,
exercise jurisdiction over such person in the manner as if he always had such
jurisdiction.</font><span style="mso-bidi-font-weight:
bold"><font size="2" face="Tahoma"> <o:p>
</o:p>
</font></span></p>
<p class="MsoNormal" style="margin-left:2.0in;text-align:justify;text-indent:
-.5in;line-height:150%"><span style="mso-bidi-font-weight:bold"><font size="2" face="Tahoma">(3)<span style="mso-tab-count:1">
</span>The Collector or, as the case may be, the Director General of Large
Taxpayers Unit, to whose jurisdiction the registration of a person is
transferred shall, after such enquiry as he may deem fit, issue a new
certificate of registration in lieu of the previous certificate and such new
certificate shall contain a reference to the previous certificate of
registration.</font></span><font size="2" face="Tahoma"> <o:p>
</o:p>
</font></p>
<p class="MsoNormal" style="margin-left:2.0in;text-align:justify;text-indent:
-.5in;line-height:150%"><font size="2" face="Tahoma">(4)<span style="mso-tab-count:1">
</span>The registration transferred under this rule shall be cancelled in the
computer database of the Collectorate wherefrom such registration is transferred
and entry shall be made showing the date of such cancellation, new address and
new registration number of the registered person and corresponding cross-entries
shall be made in the computer database of the Collectorate or, as the case may
be, Large Taxpayers Unit to whom the registration has been transferred.�.<span style="mso-spacerun: yes"> </span></font></p>
<p class="MsoHeader" style="tab-stops:.5in"><span style="mso-bidi-font-weight:
bold"><font size="2" face="Tahoma">_________________________________________________________________________________<o:p>
</o:p>
</font></span></p>
<p class="MsoNormal"><b style="mso-bidi-font-weight:normal"><u><font size="2" face="Tahoma">[C.No.1/4-STB/2002]<o:p>
</o:p>
</font></u></b></p>
<p class="MsoNormal" style="line-height: 150%" align="right"><font size="2" face="Tahoma"> </font><b style="mso-bidi-font-weight:normal"><font size="2" face="Tahoma">(SYED
TANVIR AHMAD)</font></b></p>
<p align="right"><font size="2" face="Tahoma"><span style="mso-fareast-font-family: Times New Roman; mso-ansi-language: EN-US; mso-fareast-language: EN-US; mso-bidi-language: AR-SA">Secretary
(Sales Tax Budget)</span></font>
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