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<title>S.R.O. 340(I)/2002</title>
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<dl>
<div align="center">
<center>
<dt><font size="2" face="Arial">GOVERNMENT
OF PAKISTAN<o:p>
</o:p>
</font></dt>
</center>
</div>
<div align="center">
<center>
<dt><font size="2" face="Arial">(REVENUE
DIVISION)<o:p>
</o:p>
</font></dt>
</center>
</div>
<div align="center">
<center>
<dt><font size="2" face="Arial">CENTRAL
BOARD OF REVENUE</font></dt>
</center>
</div>
<div align="center">
<center>
<dt><font size="2" face="Arial">***<span style="mso-spacerun: yes"> </span></font></dt>
</center>
</div>
<div align="right">
<dt><font face="Arial"><font size="2">Islamabad,
the 15<sup>th</sup> June, 2002. <o:p>
</o:p>
</font></font></dt>
</div>
<div align="center">
<center>
<dt><font size="2" face="Arial"><b><u>NOTIFICATION<o:p>
</o:p></u>
</b>
</font></dt>
</center>
</div>
<div align="center">
<center>
<dt><font face="Arial"><b><font size="2">(SALES
TAX)</font><span style="mso-bidi-font-weight:bold"><font size="2" face="Tahoma"> <o:p>
</o:p></font></span></b></font></dt>
</center>
</div>
<div align="center">
<center>
<dt><font face="Arial"><span style="mso-bidi-font-weight:bold"><font size="2" face="Tahoma">
</font></span></font></dt>
</center>
</div>
</dl>
<p style="line-height: 150%"><font face="Arial"><span style="mso-bidi-font-weight:bold"><b><font size="2">
S.R.O.
340(I)/2002</font></b><font size="2">.</font></span><font size="2" face="Tahoma"><span style="mso-bidi-font-weight:bold">
In exercise of the powers conferred by sections 50 and 48 of the Sales Tax Act,
1990, 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/2002/1992sro1178st.htm"> Sales Tax Recovery Rules,
1992</a>, namely:-</span></font><span style="mso-bidi-font-weight:bold"><font size="2" face="Tahoma"> <o:p>
</o:p>
</font></span></font></p>
<dl>
<dt style="line-height: 150%"><font face="Arial"><font size="2">
In
the aforesaid Rules, <o:p>
</o:p></font></font></dt>
<dt style="line-height: 150%"> </dt>
<dt style="line-height: 100%">
<font size="2" face="Arial">(1) in rule 2, in sub-rule (1), in clause (ii), after the word
�Superintendent� the words �or Senior Auditor�
</font></dt>
<dt style="line-height: 100%"> <font size="2" face="Arial">
shall be inserted;<o:p>
</o:p></font></dt>
<dt style="line-height: 150%"> <font size="2" face="Arial">
(2) <span style="font-style: normal; font-variant: normal; font-weight: normal">
</span>rule 3 shall be omitted;<o:p>
</o:p></font></dt>
<dt style="line-height: 150%"> <font size="2" face="Arial">
(3) <span style="font-style: normal; font-variant: normal; font-weight: normal">
</span>for rule 4, the following shall be substituted, namely:</font></dt>
<dt style="line-height: 150%"> </dt>
<dt style="line-height: 100%"> <font size="2"><font face="Arial"><b> </b></font></font>
<font face="Arial" size="2"><b>�(4) Initiation of recovery action.�</b></font><font face="Arial"><font size="2" face="Tahoma"><b style="mso-bidi-font-weight:normal"><span style="mso-spacerun:
yes"> </span></b><span style="mso-bidi-font-weight:bold">(1) On expiry of
thirty days from the date on which the </span></font></font></dt>
<dt style="line-height: 100%"> <font size="2" face="Arial"><span style="mso-bidi-font-weight: bold">
</span><span style="mso-bidi-font-weight:bold">Government dues are adjudged, the
referring authority shall<span style="mso-spacerun: yes"> </span>deduct
the amount from any money </span></font></dt>
<dt style="line-height: 100%"> <font size="2" face="Arial"><span style="mso-bidi-font-weight: bold">
</span></font><span style="mso-bidi-font-weight:bold"><font size="2" face="Tahoma"><font face="Arial">owing to the person from whom such amount is
recoverable and which may be at the disposal or in</font> </font> </span> <font size="2" face="Arial"><span style="mso-bidi-font-weight: bold">
</span></font><font face="Arial"><font size="2" face="Tahoma"><span style="mso-bidi-font-weight:bold">the control of such officer. </span></font><span style="mso-bidi-font-weight:bold"><font size="2" face="Tahoma"> <o:p>
</o:p></font></span></font></dt>
<dt style="line-height: 150%"> </dt>
<dt style="line-height: 100%"> <font size="2" face="Arial"><span style="mso-bidi-font-weight: bold">
</span></font><font face="Arial"><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>In case the government dues are not fully recovered under sub-rule (1),
the referring</font></span></font></dt>
<dt style="line-height: 100%"> <font size="2" face="Tahoma"><span style="mso-bidi-font-weight: bold"> </span></font><span style="mso-bidi-font-weight:bold"><font size="2" face="Tahoma"><font face="Arial">
authority</font></font></span><font size="2" face="Arial"><span style="mso-bidi-font-weight: bold">
</span></font><font face="Arial"><span style="mso-bidi-font-weight:bold"><font size="2" face="Tahoma">may:
</font></span><font size="2" face="Tahoma"> </font><span style="mso-bidi-font-weight:bold"><font size="2" face="Tahoma"><o:p>
</o:p></font></span></font></dt>
<dt style="line-height: 100%"> </dt>
<dt style="line-height: 100%"> <font size="2" face="Arial"><span style="mso-bidi-font-weight: bold">
</span></font><span style="mso-bidi-font-weight:bold"><font size="2" face="Arial">(a)
serve a notice to the customs, central excise, sales tax or income tax
officers in the
</font></span></dt>
<dt style="line-height: 100%"> <font size="2" face="Arial"><span style="mso-bidi-font-weight: bold">
</span></font><span style="mso-bidi-font-weight:bold"><font size="2" face="Arial">form as set out in Annex-III to deduct the Government dues from
any money owing to
</font></span></dt>
<dt style="line-height: 100%"> <font size="2" face="Arial"><span style="mso-bidi-font-weight: bold">
</span></font><span style="mso-bidi-font-weight:bold"><font size="2" face="Arial">the defaulter which may be under their control; and a copy of
such notice shall be
</font></span></dt>
<dt style="line-height: 100%"> <font size="2" face="Arial"><span style="mso-bidi-font-weight: bold">
</span></font><span style="mso-bidi-font-weight:bold"><font size="2" face="Arial">endorsed to the defaulter;<o:p>
</o:p></font></span></dt>
<dt style="line-height: 100%"> </dt>
<dt style="line-height: 100%">
<font face="Arial"><span style="mso-bidi-font-weight:bold"><font size="2">(b) <span style="mso-tab-count: 1">
</span>require by notice in writing, any person or organization who holds, or
may subsequently</font></span></font></dt>
<dt style="line-height: 100%"> <font size="2" face="Arial"><span style="mso-bidi-font-weight: bold">
</span></font><font face="Arial"><span style="mso-bidi-font-weight:bold"><font size="2">hold, any money for or on account of the defaulter, to pay to
such officer the amount</font></span></font></dt>
<dt style="line-height: 100%"> <font size="2" face="Arial"><span style="mso-bidi-font-weight: bold"> </span></font><font face="Arial"><span style="mso-bidi-font-weight:bold"><font size="2">
specified in the notice; <o:p>
</o:p></font></span></font></dt>
<dt style="line-height: 100%"> <font size="2" face="Arial"><span style="mso-bidi-font-weight: bold"> </span></font><span style="mso-bidi-font-weight:bold"><font size="2" face="Arial"> </font></span></dt>
<dt style="line-height: 100%"> <font size="2" face="Arial"><span style="mso-bidi-font-weight: bold">
</span></font><span style="mso-bidi-font-weight:bold"><font size="2" face="Arial">(c) <span style="mso-tab-count: 1">
</span>require, by notice in writing, the customs officers to stop the clearance
of any goods</font></span></dt>
<dt style="line-height: 100%"> <font size="2" face="Arial"><span style="mso-bidi-font-weight: bold">
</span></font><span style="mso-bidi-font-weight:bold"><font size="2" face="Arial">imported by the defaulter; and <o:p>
</o:p></font></span></dt>
<dt style="line-height: 100%"> </dt>
<dt style="line-height: 100%">
<span style="mso-bidi-font-weight:bold"><font size="2" face="Arial">(d) <span style="mso-tab-count: 1">
</span>attach the bank accounts of the defaulter.�; <o:p>
</o:p></font></span></dt>
<dt style="line-height: 100%"> </dt>
<dt style="line-height: 100%">
<font face="Arial"><span style="mso-bidi-font-weight:bold"><font size="2">(4) <span style="mso-tab-count: 1">
</span>in rule 5, for sub-rule (1), the following shall be substituted, namely: <o:p>
</o:p></font></span></font></dt>
<dt style="line-height: 100%"> </dt>
<dt style="line-height: 100%"> <font size="2" face="Arial"><span style="mso-bidi-font-weight: bold">
</span></font><b style="mso-bidi-font-weight:normal"><font face="Arial"><font size="2">�</font></font></b><font face="Arial"><font size="2" face="Tahoma"><span style="mso-bidi-font-weight:
bold">(1) In case the government dues are not recovered in the manner prescribed
in rule 4, the</span></font></font></dt>
<dt style="line-height: 100%"> <font size="2" face="Arial"><span style="mso-bidi-font-weight: bold"> </span></font><font face="Arial"><font size="2" face="Tahoma"><span style="mso-bidi-font-weight:
bold"> referring authority shall serve upon the defaulter a notice as
set out in Annex IV,<span style="mso-spacerun: yes"> </span>informing</span></font></font></dt>
<dt style="line-height: 100%"> <font size="2" face="Arial"><span style="mso-bidi-font-weight: bold"> </span></font><font face="Arial"><font size="2" face="Tahoma"><span style="mso-bidi-font-weight:
bold"> him
that removal of any goods from his business premises shall be stopped with
effect from</span></font></font></dt>
<dt style="line-height: 100%"> <font size="2" face="Arial"><span style="mso-bidi-font-weight: bold"> </span></font><font face="Arial"><font size="2" face="Tahoma"><span style="mso-bidi-font-weight:
bold"> the date specified in the notice till such time the dues are paid or
recovered in full:</span></font><span style="mso-bidi-font-weight:bold"><font size="2" face="Tahoma"> <o:p>
</o:p></font></span></font></dt>
<dt style="line-height: 100%"> </dt>
<dt style="line-height: 100%">
<span style="mso-bidi-font-weight:bold"><font size="2" face="Arial">Provided
that if the government dues still remain unpaid, the referring authority shall
seal </font></span></dt>
<dt style="line-height: 100%"> <font size="2" face="Arial"><span style="mso-bidi-font-weight: bold">
</span></font><span style="mso-bidi-font-weight:bold"><font size="2" face="Arial">the business premises of the defaulter till such time the dues are paid or
recovered in </font></span></dt>
<dt style="line-height: 100%"> <font size="2" face="Arial"><span style="mso-bidi-font-weight: bold">
</span></font><span style="mso-bidi-font-weight:bold"><font size="2" face="Arial">full.�;</font></span></dt>
<dt style="line-height: 100%"> </dt>
<dt style="line-height: 100%"> <font size="2" face="Arial"><span style="mso-bidi-font-weight: bold">
</span></font><span style="mso-bidi-font-weight:bold"><font size="2" face="Arial">(5) <span style="mso-tab-count: 1">
</span>in
rule 6, after the bracket, letter and comma, �(c)�, the bracket, letter and
comma,<span style="mso-spacerun: yes"> </span>�(ca)� shall be </font></span></dt>
<dt style="line-height: 100%"> <font size="2" face="Arial"><span style="mso-bidi-font-weight: bold">
</span></font><span style="mso-bidi-font-weight:bold"><font size="2" face="Arial">inserted; <o:p>
</o:p></font></span></dt>
<dt style="line-height: 100%"> </dt>
<dt style="line-height: 100%"> <font size="2" face="Arial"><span style="mso-bidi-font-weight: bold">
</span></font><span style="mso-bidi-font-weight:bold"><font size="2" face="Arial">(6) <span style="font-style: normal; font-variant: normal; font-weight: normal">
</span>in rule 10, in clause (a), after the word �post� the words �or
courier service� shall be added;<o:p> </o:p></font></span> <font size="2" face="Arial"><span style="mso-bidi-font-weight: bold">
</span></font><span style="mso-bidi-font-weight:bold"><font size="2" face="Arial">
</font></span></dt>
<dd>
<p style="text-align: justify; text-indent: -.5in; line-height: 100%; mso-list: l20 level1 lfo21; tab-stops: list 1.0in; margin-left: 1.0in"><span style="mso-bidi-font-weight:bold"><font face="Arial"><font size="2">
(7) <span style="font-style: normal; font-variant: normal; font-weight: normal">
</span>in rule 30, the words �being the in charge of state warehouse� shall
be omitted;
</font></font></span></p></dd>
<dd>
<p style="text-align: justify; text-indent: -.5in; line-height: 100%; mso-list: l20 level1 lfo21; tab-stops: list 1.0in; margin-left: 1.0in"> <font size="2" face="Arial"><span style="mso-bidi-font-weight: bold">
(8) </span></font><span style="mso-bidi-font-weight:bold"><font size="2">in rule 38, for the words, comma, brackets and figures �Registration of(8)sp;
Auctioneers and Auction Procedure Rules, 1980, issued <u>vide</u> Notification
No. S.R.O. 1228(I)/80 dated 1<sup>st</sup> December, 1980�, the words, figures
and comma �provisions of Chapter V of Customs Rules, 2001�
</font></span>
</p></dd><dd>
<p style="text-align: justify; text-indent: -.5in; line-height: 100%; mso-list: l20 level1 lfo21; tab-stops: list 1.0in; margin-left: 1.0in"><span style="mso-bidi-font-weight:bold"><font size="2"> (9) <span style="font-style: normal; font-variant: normal; font-weight: normal">
</span>in rule 67, in sub-rule (2), after the word �Superintendent� the
words �or Senior Auditor� shall be inserted;
</font></span>
</p></dd><dd>
<p style="text-align: justify; text-indent: -.5in; line-height: 100%; mso-list: l20 level1 lfo21; tab-stops: list 1.0in; margin-left: 1.0in"><span style="mso-bidi-font-weight:bold"><font size="2">
(10)<span style="font-style: normal; font-variant: normal; font-weight: normal">
</span>rule 72 shall be omitted; and
</font></span>
</p></dd><dd>
<p style="text-align: justify; text-indent: -.5in; line-height: 100%; mso-list: l20 level1 lfo21; tab-stops: list 1.0in; margin-left: 1.0in"><span style="mso-bidi-font-weight:bold"><font size="2">
(11)<span style="font-style: normal; font-variant: normal; font-weight: normal">
</span>in Annex-I, in para 2, in entry (c), after the word, brackets and letter
�clause (c)�, the word, brackets and letters �and (ca)� shall be
inserted.<o:p>
</o:p>
</font></span>
</p></dd><dt style="tab-stops: .5in"><span style="mso-bidi-font-weight:
bold"><font size="2" face="Arial">_________________________________________________________________________________<o:p>
</o:p>
</font></span></dt>
<dt style="tab-stops: .5in"><u><span style="mso-bidi-font-weight:
bold"><font size="2" face="Arial">[C.No.1/4-STB/2002]</font></span></u></dt>
<dt style="tab-stops: .5in"> </dt>
<dt style="tab-stops: .5in"> </dt>
<div align="right">
<dt style="tab-stops: .5in"><span style="mso-bidi-font-weight:
bold"><font size="2" face="Arial"><b>
( SYED
TANVIR AHMAD )</b></font></span></dt>
</div>
<div align="right">
<dt><span style="mso-fareast-font-family: Times New Roman; mso-ansi-language: EN-US; mso-fareast-language: EN-US; mso-bidi-language: AR-SA"><font size="2" face="Arial"><b>
Secretary
(Sales Tax Budget)</b></font>
</span></dt>
</div>
</dl>
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#2b374114;display:flex;align-items:center;justify-content:center;pointer-events:none;-webkit-user-select:none;user-select:none}.timer__circle-backward{position:absolute;top:50%;left:50%;transform:translate(-50%,-50%);z-index:0;max-width:100%;height:auto;opacity:.4}.timer__circle-forward{position:absolute;top:50%;left:50%;transform:translate(-50%,-50%) rotate(45deg);z-index:1;max-width:100%;height:auto;animation:sector 5s linear forwards}.timer__fire-icon{position:absolute;top:22%;left:50%;transform:translate(-50%);z-index:2}.timer__text{font-size:clamp(18px,10vw,88px);letter-spacing:-1px;text-align:center;font-variant-numeric:tabular-nums;position:relative;z-index:3}.timer--finished .timer__text{color:#98a0a9}.timer--finished .timer__circle-forward{display:none}@keyframes sector{0%{clip-path:polygon(50% 50%,0% 2%,100% 0%,100% 100%,0% 100%,0% 2%)}25%{clip-path:polygon(50% 50%,0% 2%,100% 0%,100% 100%,0% 100%,0% 100%)}25.000001%{clip-path:polygon(50% 50%,0% 2%,100% 0%,100% 100%,0% 100%)}50%{clip-path:polygon(50% 50%,0% 2%,100% 0%,100% 100%,100% 100%)}50.000001%{clip-path:polygon(50% 50%,0% 2%,100% 0%,100% 100%)}75%{clip-path:polygon(50% 50%,0% 2%,100% 0%,100% 0%)}75.000001%{clip-path:polygon(50% 50%,0% 2%,100% 0%)}to{clip-path:polygon(50% 50%,0% 2%,0% 0%)}}@media (prefers-color-scheme: dark){.lock-screen{color:#fff;background-image:radial-gradient(circle at 0% 0%,#2f4f4fcc,#2f4f4f00 50%),radial-gradient(circle at 100% 0%,#193042cc,#19304200 50%),radial-gradient(circle at 100% 100%,#1c3041cc,#1c304100 50%),radial-gradient(circle at 0% 100%,#1b263bcc,#1b263b00 50%),radial-gradient(circle at 50% 50%,#141e28,#141e28cc,#1b263b66,#1c304133,#1c304100),linear-gradient(to bottom right,#2f4f4f,#1b263b)}.lock-screen__close{background-color:#ffffff1a}.skip-btn{color:#fff;border-color:#fff}.skip-btn__tooltip{color:#222e3a;border:1px solid #f5f6f7;background-color:#fff}.skip-btn__tooltip:after{border-color:transparent transparent #fff}.timer{background-color:#191b25}.timer__circle-backward{opacity:1}.timer--finished .timer__text{color:#5c6977}}</style></template><style>@font-face{font-family:FigtreeVF;src:url(chrome-extension://majdfhpaihoncoakbjgbdhglocklcgno/fonts/FigtreeVF.woff2) format("woff2 supports variations"),url(chrome-extension://majdfhpaihoncoakbjgbdhglocklcgno/fonts/FigtreeVF.woff2) format("woff2-variations");font-weight:100 1000;font-display:swap}</style></veepn-lock-screen><veepn-guard-alert><template shadowrootmode="open"><style>html{box-sizing:border-box;text-size-adjust:100%;word-break:normal;-moz-tab-size:4;tab-size:4}*,:before,:after{background-repeat:no-repeat;box-sizing:border-box}:before,:after{text-decoration:inherit;vertical-align:inherit}*{padding:0;margin:0}hr{overflow:visible;height:0;color:inherit;border:0;border-top:1px solid}details,main{display:block}summary{display:list-item}small{font-size:80%}[hidden]{display:none}abbr[title]{border-bottom:none;text-decoration:underline;text-decoration:underline dotted}a{background-color:transparent}a:active,a:hover{outline-width:0}code,kbd,pre,samp{font-family:monospace}pre{font-size:1em}b,strong{font-weight:bolder}sub,sup{font-size:75%;line-height:0;position:relative;vertical-align:baseline}sub{bottom:-.25em}sup{top:-.5em}table{border-color:inherit;text-indent:0}iframe{border-style:none}input{border-radius:0}[type=number]::-webkit-inner-spin-button,[type=number]::-webkit-outer-spin-button{height:auto}[type=search]{-webkit-appearance:textfield;-moz-appearance:textfield;appearance:textfield;outline-offset:-2px}[type=search]::-webkit-search-decoration{-webkit-appearance:none;-moz-appearance:none;appearance:none}textarea{overflow:auto;resize:vertical}button,input,optgroup,select,textarea{font:inherit;color:inherit}optgroup{font-weight:700}button{overflow:visible}button,select{text-transform:none}button,[type=button],[type=reset],[type=submit],[role=button]{cursor:pointer}button::-moz-focus-inner,[type=button]::-moz-focus-inner,[type=reset]::-moz-focus-inner,[type=submit]::-moz-focus-inner{border-style:none;padding:0}button,html [type=button],[type=reset],[type=submit]{-webkit-appearance:button;-moz-appearance:button;appearance:button}button,input,select,textarea{background-color:transparent;border-style:none}button:-moz-focusring,[type=button]::-moz-focus-inner,[type=reset]::-moz-focus-inner,[type=submit]::-moz-focus-inner{outline:1px dotted ButtonText}select{-webkit-appearance:none;-moz-appearance:none;appearance:none}a:focus,button:focus,input:focus,select:focus,textarea:focus{outline-width:0}select::-ms-expand{display:none}select::-ms-value{color:currentcolor}legend{border:0;color:inherit;display:table;white-space:normal;max-width:100%}::-webkit-file-upload-button{-webkit-appearance:button;-moz-appearance:button;appearance:button;color:inherit;font:inherit}[disabled]{cursor:default}img{border-style:none}progress{vertical-align:baseline}[aria-busy=true]{cursor:progress}[aria-controls]{cursor:pointer}[aria-disabled=true]{cursor:default}ul,ol{list-style-type:none}figure{margin:0}.guard-popup{font-family:FigtreeVF,sans-serif;position:fixed;z-index:2147483638;top:8px;left:24px;overflow:visible;color:#222e3a;background-color:#fff;max-width:416px;width:calc(100% - 48px);border-radius:16px;box-shadow:0 4px 20px #00000040;padding:24px}.guard-popup__header{display:flex;justify-content:space-between;align-items:center;column-gap:16px;margin-bottom:24px}.guard-popup__close{display:flex;align-items:center;justify-content:center;width:24px;height:24px;opacity:.7}.guard-popup__img{line-height:0;margin-bottom:24px}.guard-popup__img img{width:100%;aspect-ratio:368/142;object-fit:cover;border-radius:12px;overflow:hidden}.guard-popup__title{font-size:24px;line-height:32px;margin-bottom:8px}.guard-popup__description{font-size:20px;line-height:28px;font-weight:500;color:#4a5764;margin-bottom:28px}.guard-popup__actions{display:flex;justify-content:flex-end;column-gap:16px}.guard-popup__btn{display:flex;align-items:center;justify-content:center;padding:8px 16px;border-radius:5px;font-size:16px;line-height:24px;font-weight:700;cursor:pointer;color:#fff;background:linear-gradient(180deg,#5695fd,#1554ff)}</style></template><style>@font-face{font-family:FigtreeVF;src:url(chrome-extension://majdfhpaihoncoakbjgbdhglocklcgno/fonts/FigtreeVF.woff2) format("woff2 supports variations"),url(chrome-extension://majdfhpaihoncoakbjgbdhglocklcgno/fonts/FigtreeVF.woff2) format("woff2-variations");font-weight:100 1000;font-display:swap}</style></veepn-guard-alert></body><grammarly-desktop-integration data-grammarly-shadow-root="true"><template shadowrootmode="open"><style>
div.grammarly-desktop-integration {
position: absolute;
width: 1px;
height: 1px;
padding: 0;
margin: -1px;
overflow: hidden;
clip: rect(0, 0, 0, 0);
white-space: nowrap;
border: 0;
-moz-user-select: none;
-webkit-user-select: none;
-ms-user-select:none;
user-select:none;
}
div.grammarly-desktop-integration:before {
content: attr(data-content);
}
</style><div aria-label="grammarly-integration" role="group" tabindex="-1" class="grammarly-desktop-integration" data-content="{"mode":"full","isActive":true,"isUserDisabled":false}"></div></template></grammarly-desktop-integration></html>