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<!-- saved from url=(0068)https://download1.fbr.gov.pk/sros/SalesTaxSROS/2002/2002sro605st.htm -->
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<title>SRO 605(I)/2002</title>
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<p class="MsoNormal" align="center" style="text-align:center"><b style="mso-bidi-font-weight:
normal"><font size="2" face="Arial">GOVERNMENT OF PAKISTAN<o:p>
</o:p>
</font></b></p>
<h3 align="center"><font size="2" face="Arial">MINISTRY OF FINANCE, ECONOMIC
AFFAIRS, STATISTICS & REVENUE<o:p>
</o:p>
</font></h3>
<h2 align="center"><font size="2" face="Arial"><span style="mso-bidi-font-size: 10.0pt">REVENUE
DIVISION<o:p>
</o:p>
</span></font></h2>
<p class="MsoNormal" align="center" style="text-align:center"><b style="mso-bidi-font-weight:
normal"><font size="2" face="Arial">*************</font></b><font size="2" face="Arial"> <o:p>
</o:p>
</font></p>
<p class="MsoNormal" align="right" style="text-align:right"><font size="2" face="Arial">Islamabad,
the 10<sup>th</sup> September, 2002.</font><font size="2" face="Arial"> <o:p>
</o:p>
</font></p>
<h1 align="center"><font size="2" face="Arial"><span style="mso-bidi-font-size: 10.0pt">NOTIFICATION<o:p>
</o:p>
</span></font></h1>
<p class="MsoNormal" align="center" style="text-align:center"><font size="2" face="Arial"><b style="mso-bidi-font-weight:
normal">(SALES TAX)</b></font><font size="2" face="Arial"> <o:p>
</o:p>
</font></p>
<p class="MsoNormal" style="text-align:justify;line-height:150%"><font size="2" face="Arial"><span style="mso-tab-count:1">
</span><b>S.R.O. 605(I)/2002</b>. WHEREAS the Federal Government is satisfied
that, inadvertently and as a general practice, sales tax was not charged on
speedometers for vans and pick-ups supplied by M/s. Alson Industries, Karachi, a
registered person, prior to the 31<sup>st</sup> August, 1991;<o:p>
</o:p>
</font></p>
<p class="MsoNormal" style="text-align:justify;line-height:150%"><font face="Arial"><font size="2"><span style="mso-tab-count:1">
</span>AND WHEREAS the said registered person did not recover any sales tax
prior to the 31<sup>st</sup> August, 1991, and has started paying sales tax on
such supplies with effect from the 1<sup>st</sup> September, 1991;<o:p>
</o:p>
</font></font></p>
<p class="MsoNormal" style="text-align:justify;line-height:150%"><font face="Arial"><font size="2"><span style="mso-tab-count:1">
</span>NOW, THEREFORE, in pursuance of <a href="https://download1.fbr.gov.pk/sros/SalesTaxSROS/act/sections/sec_65.htm"> section 65</a> of the Sales Tax Act, 1990,
the Federal Government is pleased to direct that the tax not levied during the
aforesaid period shall not be required to be paid by the aforesaid registered
person subject to the conditions that<span style="mso-char-type: symbol; mso-symbol-font-family: Symbol; mso-ascii-font-family: Tahoma; mso-hansi-font-family: Tahoma; mso-bidi-font-family: Tahoma">
--</span><o:p>
</o:p>
</font></font></p>
<p class="MsoNormal" style="margin-left:1.5in;text-align:justify;text-indent:
-.5in;line-height:150%;mso-list:l0 level1 lfo1;tab-stops:list 1.5in"><font size="2" face="Arial">(a)<span style="font-style: normal; font-variant: normal; font-weight: normal">
</span>they account for their supplies of the said goods from September, 1991,
onwards and shall also pay sales tax thereon if not already paid; <o:p>
</o:p>
</font></p>
<p class="MsoNormal" style="margin-left:1.5in;text-align:justify;text-indent:
-.5in;line-height:150%;mso-list:l0 level1 lfo1;tab-stops:list 1.5in"><font size="2" face="Arial">(b)<span style="font-style: normal; font-variant: normal; font-weight: normal">
</span>pay additional tax under <a href="https://download1.fbr.gov.pk/sros/SalesTaxSROS/act/sections/sec_34.htm"> section 34
</a> of the Sales Tax Act, 1990, on the
principal amount of tax paid in terms of clause (a); and<o:p>
</o:p>
</font></p>
<p class="MsoNormal" style="margin-left:1.5in;text-align:justify;text-indent:
-.5in;line-height:150%;mso-list:l0 level1 lfo1;tab-stops:list 1.5in"><font size="2" face="Arial">(c)<span style="font-style: normal; font-variant: normal; font-weight: normal">
</span>no refund of sales tax on any ground shall be claimed or paid for the
period prior to September, 1991.<o:p>
</o:p>
</font></p>
<div style="border:none;border-bottom:solid windowtext .5pt;padding:0in 0in 1.0pt 0in">
<p class="MsoNormal" style="text-align:justify;border:none;mso-border-bottom-alt:
solid windowtext .5pt;padding:0in;mso-padding-alt:0in 0in 1.0pt 0in"><font size="2" face="Arial"> <o:p>
</o:p>
</font></p>
</div>
<p class="MsoNormal" style="text-align:justify"><font size="2" face="Arial">[C.No.
1(13)STT/2002]</font><font size="2" face="Arial"> <o:p>
</o:p>
</font></p>
<p class="MsoNormal" align="right" style="text-align:right"><b style="mso-bidi-font-weight:
normal"><font size="2" face="Arial">( Manzoor Ahmad )<o:p>
</o:p>
</font></b></p>
<p align="right"><font size="2" face="Arial"><span style="mso-bidi-font-size: 10.0pt; mso-fareast-font-family: Times New Roman; mso-ansi-language: EN-US; mso-fareast-language: EN-US; mso-bidi-language: AR-SA">Additional
Secretary</span></font>
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