Amendment in Federal Excise Rules, 2005
SRO 44(I)/2022 is a Federal Excise SRO dated 10 January 2022, listed by FBR as "Amendment in Federal Excise Rules, 2005".
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
Revenue Division
Federal Board of Revenue
Inland Revenue
Islamabad, the 10th January, 2022.
NOTIFICATION
(Federal Excise)
S.R.O.44(I)/2022.- In exercise of the powers conferred by section 40 of the Federal Excise Act, 2005, the Federal Board of Revenue is pleased to direct that the following further amendment shall be made in the Federal Excise Rules, 2005, namely:-
In the aforesaid Rules, in rule 48D, the existing provision thereof shall be numbered as sub-rule (1) thereof and thereafter the following new sub-rule (2) shall be added, namely:-
"(2) The appellant shall before filing of appeal in the Appellate Tribunal, send a copy of the memorandum and grounds of appeal to the respondent. In case of filing of reference by the appellant before the High Court, copy of reference shall be sent to the respondent.".
[C.No. 3(18)ST-L&P/2013 (Pt)]
(Farooq Azmat Chatha)
Secretary (ST&FE-Policy)
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