The Director General Post Clearance Audit, vide his U.O. No PCA/HQ/Note/Audit/98/2010 dated 10.11.2010, indicated that the DG Post Clearance Audit required powers under Federal Excise Act, 2005, as similar powers were already delegated under Customs Act, 1969 and Sales Tax Act, 1990, for imported goods. Accordingly the Notification was drafted by the Inland Revenue Wing and after vetting by the Law and justice Division, it was issued vide SRO 165(i)/2011 dated 3rd March 2011.
SRO 165(I)/2011 is a Federal Excise SRO dated 3 March 2011, listed by FBR as "The Director General Post Clearance Audit, vide his U.O. No PCA/HQ/Note/Audit/98/2010 dated 10.11.2010, indicated that the DG Post Clearance Audit required powers under Federal Excise Act, 2005, as similar powers were already delegated under Customs Act, 1969 and Sales Tax Act, 1990, for imported goods. Accordingly the Notification was drafted by the Inland Revenue Wing and after vetting by the Law and justice Division, it was issued vide SRO 165(i)/2011 dated 3rd March 2011.".
FBR publishes this SRO as scanned images, so the text below was transcribed by Qanoon Digest from the page images, with tables set out as tables. Check the official PDF before relying on any wording or figure.
Page 1
GOVERNMENT OF PAKISTAN
FEDERAL BOARD OF REVENUE
(INLAND REVENUE WING)
Islamabad, the 3rd March, 2011.
NOTIFICATION
(CUSTOMS & FEDERAL EXCISE)
S.R.O. 165 (I)/2011.- In exercise of the powers conferred by sub-section (1) of section 29 of the Federal Excise Act, 2005, the Federal Board of Revenue is pleased to direct that the officers, specified in column (2) of the Table below, of the Directorate-General of Post Clearance Audit established under section 3DD of the Customs Act, 1969, shall exercise the powers of officers of Inland Revenue, specified in column (3) of the said Table, in relation to any case of import or class of cases of import, as vested under the provisions specified in column (4) thereof namely: -
TABLE
| S. No. | Designation of officer. | Designation of officer of Inland Revenue. | Provisions of the Federal Excise Act, 2005. |
|---|---|---|---|
| (1) | (2) | (3) | (4) |
| 1. | Director General / Director | Chief Commissioner / Commissioner Inland Revenue | sections 22, 23, 25, 26, 45, 46 read with Chapters XIII and XIV of the Federal Excise Rules, 2005. |
| 2. | Additional Director | Additional Commissioner Inland Revenue | sections 22, 23, 25, 26, 45, 46 read with Chapters XIII and XIV of the Federal Excise Rules, 2005. |
| 3. | Deputy Director / Assistant Director | Deputy Commissioner / Assistant Commissioner Inland Revenue | sections 23, 25, 26, 45, 46 read with Chapters XIII and XIV of the Federal Excise Rules, 2005. |
| 4. | Superintendent / Principal Appraiser / Inland Revenue Audit Officer | Superintendent Inland Revenue / Inland Revenue Audit Officer | sections 23 and 46 read with Chapters XIII and XIV of the Federal Excise Rules, 2005. |
| 5. | Deputy Superintendent / Superintendent / Appraiser / Valuation Officer / Auditor Inland Revenue | Inspector Inland Revenue | sections 23 and 46 read with Chapters XIII and XIV of the Federal Excise Rules, 2005. |
[F. No. 3(18)ST-L&P/2010]
(Azood-ul-Mehdi)
Second Secretary (ST&FE-L&P)
Related Federal Excise SROs on jurisdiction and administration
- SRO 1039(I)/201025 November 2010Authorization officers of D.G, Int.Audit (Inland Revenue)ST&FE
- SRO 284(I)/201029 April 2010The Federal Boarf of Revenue invest the officers of the D.G Internal Audit, with powers of an officer of Inland Revenue
- SRO 57(I)/20102 February 2010FBR invested powers not below the rank of Deputy Superintendent of DG I&I
- SRO 395(I)/200920 May 2009The Federal Board of Revenue is pleased to empower every Collector of Federal Excise to condone time limit where any time or period has been specified under any of the provisions of said Act
- SRO 222(I)/20084 March 2008The Central Board of Revenue is pleased to appoint the Director-Generals, Collectors, Additional Collectors, Cost Accountants, Deputy Collectors, Assistant Collectors, Superintendents, Senior Auditors
- SRO 220(I)/20084 March 2008The Central Board of Revenue is pleased to appoint the Director-Generals, Collectors, Additional Collectors, Cost Accountants, Deputy Collectors, Assistant Collectors, Superintendents, Senior Auditors