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<p class="MsoNormal" align="center" style="text-align:center"><b><span style="font-size:10.0pt;font-family:Arial">GOVERNMENT OF <st1:country-region w:st="on"><st1:place w:st="on">PAKISTAN</st1:place></st1:country-region></span></b></p>
<p class="MsoNormal" align="center" style="text-align:center"><span style="font-size:10.0pt;font-family:Arial">(REVENUE DIVISION)</span></p>
<p class="MsoNormal" align="center" style="text-align:center"><span style="font-size:10.0pt;font-family:Arial">CENTRAL BOARD OF REVENUE</span></p>
<p class="MsoNormal" align="center" style="text-align:center"><b><span style="font-size:10.0pt;font-family:Arial">***</span></b></p>
<p class="MsoNormal" style="text-align:justify"><span style="font-size:10.0pt;
font-family:Arial"> </span></p>
<p class="MsoBodyText" align="right" style="text-align:right"><span style="font-size:10.0pt;font-family:Arial">
</span><st1:city w:st="on"><st1:place w:st="on"><span style="font-size:10.0pt;font-family:Arial;
font-weight:normal">Islamabad</span></st1:place></st1:city><span style="font-size:10.0pt;font-family:Arial;font-weight:normal">, the 30<sup>th</sup>
June, 2005</span></p>
<p class="MsoNormal" align="center" style="text-align:center"><b><span style="font-size:10.0pt;font-family:Arial"> </span></b></p>
<p class="MsoNormal" align="center" style="text-align:center"><b><u><span style="font-size:10.0pt;font-family:Arial">NOTIFICATION</span></u></b></p>
<p class="MsoNormal" align="center" style="text-align:center"><span style="font-size:10.0pt;font-family:Arial">(SALES TAX)</span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:Arial"> </span></p>
<p class="MsoNormal" style="text-align:justify;text-indent:.5in;line-height:150%"><b><span style="font-size:10.0pt;line-height:150%;font-family:Arial">S.R.O. No.
666(I)/2005.��</span></b><span style="font-size:10.0pt;line-height:150%;
font-family:Arial"> In exercise of the powers conferred by section 50 of the
Sales Tax Act, 1990, read with the provisos to sub-section (1) of section 10
thereof, the Central Board of Revenue is pleased to make the following rules,
namely:-</span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:Arial"> </span></p>
<p class="MsoNormal" align="center" style="text-align:center"><span class="GramE"><b><span style="font-size:10.0pt;font-family:Arial">SALES TAX (REFUND OF EXCESS INPUT
TAX TO THE MANUFACTURERS) RULES, 2005.</span></b></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:Arial"> </span></p>
<p class="MsoNormal" style="text-align:justify;text-indent:.5in;line-height:150%"><b><span style="font-size:10.0pt;line-height:150%;font-family:Arial">1.
Short title, application and commencement.��</span></b><span style="font-size:
10.0pt;line-height:150%;font-family:Arial">(1) <span class="GramE">These</span>
rules may be called the Sales Tax (Refund of Excess Input Tax to the
Manufacturers) Rules, 2005. </span></p>
<p class="MsoNormal" style="text-align:justify"><span style="font-size:10.0pt;
font-family:Arial"> </span></p>
<p class="MsoNormal" style="text-align:justify;text-indent:.5in;line-height:150%"><span style="font-size:10.0pt;line-height:150%;font-family:Arial">(2)
They shall apply to such registered manufacturers who meet the criteria of
�manufacturer� as defined under these rules. </span></p>
<p class="MsoNormal" style="text-align:justify"><span style="font-size:10.0pt;
font-family:Arial"> </span></p>
<p class="MsoNormal" style="text-align:justify;text-indent:.5in;line-height:150%"><span style="font-size:10.0pt;line-height:150%;font-family:Arial">(3)
They shall come into force on the first
day of July, 2005.</span></p>
<p class="MsoNormal" style="text-align:justify"><span style="font-size:10.0pt;
font-family:Arial"> </span></p>
<p class="MsoNormal" style="text-align:justify;text-indent:.5in;line-height:150%"><b><span style="font-size:10.0pt;line-height:150%;font-family:Arial">2.
Definitions.��</span></b><span style="font-size:10.0pt;line-height:150%;
font-family:Arial"> Unless there is anything repugnant in the subject or
context,�</span></p>
<p class="MsoNormal" style="text-align:justify"><span style="font-size:10.0pt;
font-family:Arial"> </span></p>
<p class="MsoNormal" style="margin-left:1.0in;text-align:justify;text-indent:
-.5in;line-height:150%"><span style="font-size:10.0pt;line-height:150%;
font-family:Arial">(a)</span><span style="font-size:7.0pt;line-height:150%">
</span><span style="font-size:10.0pt;line-height:150%;font-family:Arial">�Act�
means the Sales Tax Act, 1990;</span></p>
<p class="MsoNormal" style="margin-left:.5in;text-align:justify"><span style="font-size:10.0pt;font-family:Arial"> </span></p>
<p class="MsoNormal" style="margin-left:1.0in;text-align:justify;text-indent:
-.5in;line-height:150%"><span style="font-size:10.0pt;line-height:150%;
font-family:Arial">(b)</span><span style="font-size:7.0pt;line-height:150%">
</span><span style="font-size:10.0pt;line-height:150%;font-family:Arial">�Adjustment
advice� means the automated advice generated by the computer system,
authorizing the registered manufacturer to utilize the admissible amount
specified therein for adjustment against his future output tax liabilities;</span></p>
<p class="MsoNormal" style="text-align:justify;line-height:150%"><span style="font-size:10.0pt;line-height:150%;font-family:Arial"> </span></p>
<p class="MsoNormal" style="margin-left:1.0in;text-align:justify;text-indent:
-.5in;line-height:150%"><span style="font-size:10.0pt;line-height:150%;
font-family:Arial">(c)</span><span style="font-size:7.0pt;line-height:150%">
</span><span style="font-size:10.0pt;line-height:150%;font-family:Arial">�Adjustment
note� means the intimation given by the manufacturer to the Collector about his
intention to utilize the amount of excess input tax against his output tax
liabilities during the three tax periods subsequent to the tax period to which
the monthly return containing declaration of such excess inputs relate. The
adjustment note shall be serially numbered on financial yearly basis with dates
mentioned therein;</span></p>
<p class="MsoNormal" style="text-align:justify;line-height:150%"><span style="font-size:10.0pt;line-height:150%;font-family:Arial"> </span></p>
<p class="MsoNormal" style="margin-left:1.0in;text-align:justify;text-indent:
-.5in;line-height:150%"><span style="font-size:10.0pt;line-height:150%;
font-family:Arial">(d)</span><span style="font-size:7.0pt;line-height:150%">
</span><span style="font-size:10.0pt;line-height:150%;font-family:Arial">�Collector�
means the Collector of Sales Tax having jurisdiction;</span></p>
<p class="MsoNormal" style="text-align:justify;line-height:150%"><span style="font-size:10.0pt;line-height:150%;font-family:Arial"> </span></p>
<p class="MsoNormal" style="margin-left:1.0in;text-align:justify;text-indent:
-.5in;line-height:150%"><span style="font-size:10.0pt;line-height:150%;
font-family:Arial">(e)</span><span style="font-size:7.0pt;line-height:150%">
</span><span style="font-size:10.0pt;line-height:150%;font-family:Arial">�Manufacturer�
means such registered person,�</span></p>
<p class="MsoNormal" style="text-align:justify;line-height:150%"><span style="font-size:10.0pt;line-height:150%;font-family:Arial"> </span></p>
<p class="MsoNormal" style="margin-left:1.5in;text-align:justify;text-indent:
-.5in;line-height:150%"><span style="font-size:10.0pt;line-height:150%;
font-family:Arial">(<span class="SpellE">i</span>)</span><span style="font-size:
7.0pt;line-height:150%">
</span><span class="GramE"><span style="font-size:10.0pt;line-height:150%;
font-family:Arial">who</span></span><span style="font-size:10.0pt;line-height:
150%;font-family:Arial"> is engaged in the manufacture and supply of goods
other than those specified in Notification No. S.R.O. 621(I)/2005, dated the 17<sup>th</sup>
June, 2005; and</span></p>
<p class="MsoNormal" style="margin-left:1.0in;text-align:justify;line-height:
150%"><span style="font-size:10.0pt;line-height:150%;font-family:Arial"> </span></p>
<p class="MsoNormal" style="margin-left:1.5in;text-align:justify;text-indent:
-.5in;line-height:150%"><span style="font-size:10.0pt;line-height:150%;
font-family:Arial">(ii)</span><span style="font-size:7.0pt;line-height:150%">
</span><span class="GramE"><span style="font-size:10.0pt;line-height:150%;
font-family:Arial">whose</span></span><span style="font-size:10.0pt;line-height:
150%;font-family:Arial"> refund claims are not being dealt with under CHAPTER V
of the Sales Tax Rules, 2005; </span></p>
<p class="MsoNormal" style="text-align:justify;line-height:150%"><span style="font-size:10.0pt;line-height:150%;font-family:Arial"> </span></p>
<p class="MsoNormal" style="margin-left:1.0in;text-align:justify;text-indent:
-.5in;line-height:150%"><span style="font-size:10.0pt;line-height:150%;
font-family:Arial">(f)</span><span style="font-size:7.0pt;line-height:150%">
</span><span style="font-size:10.0pt;line-height:150%;font-family:Arial">�Excess
input tax� means input tax not utilized on account of adjustment against output
tax for the tax period in respect of which a return-cum-payment <span class="SpellE">challan</span> has been filed;</span></p>
<p class="MsoNormal" style="text-align:justify;line-height:150%"><span style="font-size:10.0pt;line-height:150%;font-family:Arial"> </span></p>
<p class="MsoNormal" style="margin-left:1.0in;text-align:justify;text-indent:
-.5in;line-height:150%"><span style="font-size:10.0pt;line-height:150%;
font-family:Arial">(g)</span><span style="font-size:7.0pt;line-height:150%">
</span><span style="font-size:10.0pt;line-height:150%;font-family:Arial">�Refund�
means the refund of excess input tax claimed in column (8) of the sales tax
return-cum-payment <span class="SpellE">challan</span> filed under rule 15 of
CHAPTER II of the Sales Tax Rules, 2005; and</span></p>
<p class="MsoNormal" style="text-align:justify;line-height:150%"><span style="font-size:10.0pt;line-height:150%;font-family:Arial"> </span></p>
<p class="MsoNormal" style="margin-left:1.0in;text-align:justify;text-indent:
-.5in;line-height:150%"><span style="font-size:10.0pt;line-height:150%;
font-family:Arial">(h)</span><span style="font-size:7.0pt;line-height:150%">
</span><span style="font-size:10.0pt;line-height:150%;font-family:Arial">�Summary�
means summary statement of purchase invoices and sales invoices furnished under
Notification No. S.R.O. 525(I)/2005, dated the 6<sup>th</sup> June, 2005.</span></p>
<p class="MsoNormal" style="text-align:justify;line-height:150%"><span style="font-size:10.0pt;line-height:150%;font-family:Arial"> </span></p>
<p class="MsoNormal" style="text-align:justify;text-indent:.5in;line-height:150%"><b><span style="font-size:10.0pt;line-height:150%;font-family:Arial">3.
Scope of claim.��</span></b><span style="font-size:10.0pt;line-height:150%;
font-family:Arial">Only such input goods shall be taken into account for the
purpose of availing refund under these rules which have been acquired on
payment of sales tax during the relevant tax period. </span></p>
<p class="MsoNormal" style="text-align:justify;text-indent:.5in;line-height:150%"><b><span style="font-size:10.0pt;line-height:150%;font-family:Arial">4.
Summary of invoices.��</span></b><span style="font-size:10.0pt;line-height:
150%;font-family:Arial"> The <i><u>bone</u> <u>fides</u></i> of the claim shall
be determined on the basis of summary statement of purchase and sale invoices
filed by the manufacturer in terms of Notification No. S.R.O. 525(I)/2005,
dated the 6<sup>th</sup> June, 2005. </span></p>
<p class="MsoNormal" style="text-align:justify;line-height:150%"><span style="font-size:10.0pt;line-height:150%;font-family:Arial"> </span></p>
<p class="MsoNormal" style="text-align:justify;text-indent:.5in;line-height:150%"><b><span style="font-size:10.0pt;line-height:150%;font-family:Arial">5.
Adjustment note and Adjustment advice.�<span class="GramE">� <span style="font-weight:normal"> (</span></span></span></b><span style="font-size:10.0pt;line-height:150%;font-family:Arial">1) The manufacturer
shall at the time of furnishing summary of purchase and sale invoices, intimate
the Collector that he intends to utilize the amount claimed in refund for the
purpose of adjustment against his output tax liabilities during the three tax
periods subsequent to the tax period to which the relevant monthly return
relates. </span></p>
<p class="MsoNormal" style="text-align:justify;line-height:150%"><span style="font-size:10.0pt;line-height:150%;font-family:Arial"> </span></p>
<p class="MsoNormal" style="text-align:justify;line-height:150%"><span style="font-size:10.0pt;line-height:150%;font-family:Arial">
(2) The manufacturer shall certify in
the adjustment note that he has fulfilled the conditions of section 73 of the
Act.</span></p>
<p class="MsoNormal" style="text-align:justify;line-height:150%"><span style="font-size:10.0pt;line-height:150%;font-family:Arial"> </span></p>
<p class="MsoNormal" style="text-align:justify;text-indent:.5in;line-height:150%"><b><span style="font-size:10.0pt;line-height:150%;font-family:Arial">6.
Automated scrutiny of claims. �� </span></b><span style="font-size:10.0pt;
line-height:150%;font-family:Arial">The <span class="SpellE">Collectorate</span>
shall maintain separate database of each manufacturer wherein every adjustment
note shall be entered along with summary of invoices so as to ensure that the
amount claimed in refund is adjusted against output tax liabilities within the
time specified in the note and the computer will generate an Adjustment advice
which shall be conveyed to the registered person within ten days. The
Adjustment advice shall be treated as an authorization of refund of the
specified amount and the concerned manufacturer shall be entitled to utilize
the admissible amount as specified in the advice for adjustment against his
future output tax liabilities as provided under these rules.</span></p>
<p class="MsoNormal" style="text-align:justify;line-height:150%"><span style="font-size:10.0pt;line-height:150%;font-family:Arial">
</span></p>
<p class="MsoNormal" style="text-align:justify;text-indent:.5in;line-height:150%"><b><span style="font-size:10.0pt;line-height:150%;font-family:Arial">7.
Manner of adjustment.��</span></b><span style="font-size:10.0pt;line-height:150%;font-family:Arial"> The reference number
and the date of Adjustment note and particulars of the relevant Adjustment
advice shall be mentioned by the manufacturer on the monthly return on which
adjustment of excess amount of input tax is made. </span></p>
<p class="MsoNormal" style="text-align:justify;line-height:150%"><span style="font-size:10.0pt;line-height:150%;font-family:Arial">
</span></p>
<p class="MsoNormal" style="text-align:justify;text-indent:.5in;line-height:150%"><b><span style="font-size:10.0pt;line-height:150%;font-family:Arial">8.
Miscellaneous.��</span></b><span style="font-size:10.0pt;line-height:150%;
font-family:Arial"> (1) The Collector or any officer duly authorized by him in
this behalf may refuse adjustment of any amount claimed by a registered
manufacturer:</span></p>
<p class="MsoNormal" style="text-align:justify;text-indent:.5in;line-height:150%"><span style="font-size:10.0pt;line-height:150%;font-family:Arial;color:blue"> </span></p>
<p class="MsoBodyTextIndent2" style="line-height:150%"><span style="font-size:
10.0pt;line-height:150%;font-family:Arial">
Provided that no claim for adjustment of any amount under these rules shall be
refused unless a show cause notice and an opportunity of being heard has been
given to the concerned manufacturer. </span></p>
<p class="MsoNormal" style="text-align:justify;text-indent:.5in;line-height:150%"><span style="font-size:10.0pt;line-height:150%;font-family:Arial"> </span></p>
<p class="MsoBodyTextIndent2" style="line-height:150%"><span style="font-size:
10.0pt;line-height:150%;font-family:Arial">(2)
Pending adjudication or decision of the case, the Collector or any officer duly
authorized by him in this behalf may direct the registered manufacturer not to
utilize the claimed amount or any such amount in such manner and subject to
such conditions as may be specified by the Collector, or as the case may be, by
such officer. </span></p>
<p class="MsoNormal" style="text-align:justify;text-indent:.5in;line-height:150%"><span style="font-size:10.0pt;line-height:150%;font-family:Arial"> </span></p>
<p class="MsoNormal" style="text-align:justify;text-indent:.5in;line-height:150%"><span style="font-size:10.0pt;line-height:150%;font-family:Arial">(3)
These rules shall also apply in case of public sector electric power and gas
companies irrespective of the nature and composition of their input tax. </span></p>
<p class="MsoNormal" style="text-align:justify"><span style="font-size:10.0pt;
font-family:Arial">______________________________________________________________________
</span></p>
<p class="MsoNormal" style="text-align:justify"><span style="font-size:10.0pt;
font-family:Arial">[<u>C. No. 3(4<span class="GramE">)ST</span>-L&P/2005</u>]</span></p>
<p class="MsoNormal" style="text-align:justify"><span style="font-size:10.0pt;
font-family:Arial"> </span></p>
<p class="MsoNormal" style="text-align:justify"><span style="font-size:10.0pt;
font-family:Arial"> </span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:Arial"> </span></p>
<p class="MsoBodyText" align="right" style="margin-left:4.0in;text-align:right"><span style="font-size:10.0pt;font-family:Arial">(Dr. Muhammad <span class="SpellE">Zubair</span>)</span></p>
<p class="MsoNormal" align="right" style="text-align:right"><span style="font-size:
10.0pt;font-family:Arial">Secretary (ST & CE-Budget)<br>
<br>
___________________________________________________________________________________________________________________________________________<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:Arial"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:Arial"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:Arial"><o:p> </o:p></span></p>
<p class="MsoTitle"><span style="font-size:10.0pt;font-family:Arial">Government
of <st1:place w:st="on"><st1:country-region w:st="on">Pakistan</st1:country-region></st1:place><o:p></o:p></span></p>
<p class="MsoNormal" align="center" style="text-align:center"><span style="font-size:10.0pt;font-family:Arial">Revenue Division<o:p></o:p></span></p>
<p class="MsoNormal" align="center" style="text-align:center"><span style="font-size:10.0pt;font-family:Arial">Central Board of Revenue<o:p></o:p></span></p>
<p class="MsoNormal" align="center" style="text-align:center"><span style="font-size:10.0pt;font-family:Arial">(<span class="GramE"><b style="mso-bidi-font-weight:normal">ST &</b></span><b style="mso-bidi-font-weight:
normal"> FE wing</b>)<o:p></o:p></span></p>
<p class="MsoNormal" align="center" style="text-align:center"><span style="font-size:10.0pt;font-family:Arial">***<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:Arial"><o:p> </o:p></span></p>
<p class="MsoNormal"><span class="GramE"><span style="font-size:10.0pt;font-family:
Arial">C.No.3(</span></span><span style="font-size:10.0pt;font-family:Arial">4)ST-L&P/05<span style="mso-tab-count:6"> </span><st1:place w:st="on"><st1:city w:st="on">Islamabad</st1:city></st1:place>, August 9, 2005<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:Arial"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:Arial">The
Collector,<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:Arial">Large
Taxpayer Unit<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:Arial">Lahore/Karachi<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:Arial"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:Arial">The
Collector<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:Arial">Sales Tax
& Federal Excise,<o:p></o:p></span></p>
<p class="MsoNormal"><st1:city w:st="on"><span style="font-size:10.0pt;
font-family:Arial">Karachi</span></st1:city><span style="font-size:10.0pt;
font-family:Arial"> (<span class="SpellE">Hqrs</span>)/<st1:city w:st="on">Karachi</st1:city>
(Enforcement)/<st1:place w:st="on"><st1:city w:st="on">Karachi</st1:city></st1:place>
(Audit) Lahore/Faisalabad/<span class="SpellE">Gujranwala/Rawalpindi/Peshawar</span><o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:Arial"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:Arial">The
Collector,<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:Arial">Customs,
Sales Tax & Federal Excise,<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:Arial">Hyderabad/<span class="SpellE">Quetta/Multan</span><o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:Arial"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:Arial">Subject:<span style="mso-tab-count:1"> </span><b style="mso-bidi-font-weight:normal"><u>SRO
666(I)/05 Dated 30-06-2005- Clarification regarding<o:p></o:p></u></b></span></p>
<p class="MsoNormal"><b style="mso-bidi-font-weight:normal"><u><span style="font-size:10.0pt;font-family:Arial"><o:p><span style="text-decoration:
none"> </span></o:p></span></u></b></p>
<p class="MsoNormal"><b style="mso-bidi-font-weight:normal"><u><span style="font-size:10.0pt;font-family:Arial"><o:p><span style="text-decoration:
none"> </span></o:p></span></u></b></p>
<p class="MsoNormal" style="text-align:justify"><span style="font-size:10.0pt;
font-family:Arial"><span style="mso-tab-count:2"> </span>I
am directed to refer to SRO 666(I)/05 dated 30<sup>th</sup> June, 2005 and to
say that the said SRO envisages adjustment of excess input tax by the
registered manufacturers for three tax periods subsequent to the tax period to
which the monthly return containing declaration of such input relate. For
availing the facility of excess input adjustment, the registered manufacturer
is required to give <span class="GramE">an intimation</span> to the Collector
having jurisdiction in the form of an Adjustment Note and after receipt of an
Adjustment Advice from the concerned <span class="SpellE">Collectorate</span> the
said manufacturer is entitled to make the adjustment.<o:p></o:p></span></p>
<p class="MsoNormal" style="text-align:justify"><span style="font-size:10.0pt;
font-family:Arial"><o:p> </o:p></span></p>
<p class="MsoNormal" style="text-align:justify"><span style="font-size:10.0pt;
font-family:Arial"><o:p> </o:p></span></p>
<p class="MsoNormal" style="text-align:justify"><span style="font-size:10.0pt;
font-family:Arial">2.<span style="mso-tab-count:2"> </span>With
a view to facilitate the registered manufacturers for availing the excess input
adjustment in terms of SRO 666(I)/05 dated 30-06-2005, the Board is pleased to
prescribe standard formats of Adjustment Note and Adjustment Advice appended
herewith.<o:p></o:p></span></p>
<p class="MsoNormal" style="text-align:justify"><span style="font-size:10.0pt;
font-family:Arial"><span style="mso-spacerun:yes"> </span><o:p></o:p></span></p>
<p class="MsoNormal" style="text-align:justify"><span style="font-size:10.0pt;
font-family:Arial"><span style="mso-spacerun:yes"> </span><o:p></o:p></span></p>
<p class="MsoNormal" style="text-align:justify"><span style="font-size:10.0pt;
font-family:Arial"><span style="mso-spacerun:yes">
</span><o:p></o:p></span></p>
<p class="MsoNormal" align="right" style="text-align:right"><span style="font-size:
10.0pt;font-family:Arial"><span style="mso-spacerun:yes">
</span><span style="mso-tab-count:4"> </span>(<span class="SpellE">Wajid</span> Ali)<o:p></o:p></span></p>
<p class="MsoNormal" align="right" style="text-align:right"><span style="font-size:
10.0pt;font-family:Arial"><span style="mso-tab-count:8"> </span>Secretary
(ST&FE Budget)<o:p></o:p></span></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:Arial"> </span></p>
</div>
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