BOARD CLARIFICATION
C.No.9(31)C&I/88(CEJ)/1526 DATED 1st OCTOBER, 1995
SUB: POWERS TO WRITE-OFF IRRECOVERABLE DEMANDS OF INDIRECT TAXES (CUSTOMS DUTY, SALES TAX, EXCISE DUTY AND ALLIED SURCHARGES), BY THE VARIOUS OFFICERS WORKING UNDER THE ADMINISTRATIVE CONTROL OF THE CENTRAL BOARD OF REVENUE.
I am directed to refer to the above subject and to say that in suppression of Finance Division, Rawalpindi’s C. No. 1424-E-I/63, dated the 23rd October, 1963 on the subject, the powers to write-off irrecoverable demand for indirect taxes (Customs duty, Central Excise duty and Sales Tax and allied surcharges) by the various authorities/officers has been fixed as mentioned below, with immediate effect:
|
S. No. |
Designation |
Monetary limit for write-off of irrecoverable demand of customs duty, central excise duty and sales tax and allied surcharges |
|
1. |
Collector (Grade-20) |
Rs. 200,000.00 |
|
2. |
Deputy Collector (Grade-19) |
Rs. 100,000.00 |
|
3. |
Assistant Collector (Grade-18) |
Rs. 50,000.00 |
|
4. |
Assistant Collector (Grade-17) |
Rs. 25,000.00 |
|
5. |
Superintendent & Principle Appraiser, (Grade-16) |
Rs. 10,000.00 |
2. Schedule 5 to the Central Government Book of financial power will be amended accordingly by the Finance Division in due course.
3. The provisions of paragraph 47 of GFR Vol.I shall invariably be complied with in this regard.
4. This issues with the concurrence of Finance Division vide the Finance Secretary Dy. No. 3411/S, dated 20th August, 1995.
[Issued by the C.B.R., Islamabad, under the signature of Syed Jalahuddin Shah, ,Secretary (CE-Jud), addressed to the Accountant General, Pakistan Revenues, Islamabad/Rawalpindi, Karachi; the Accountant General, Pakistan Revenues, N.W.F.P., Peshawar; the Accountant General, Pakistan Revenues, Punjab, Lahore: and the comptroller of Accounts, (Balochistan), Quetta; and all concerned officers].
abcdabcdabcdabcdabc