Condonation of time limit by Commissioner. IR Under section 74 of Sales Tax Act 1990
SRO 1444(I)/2024 is a Sales Tax SRO dated 12 September 2024, listed by FBR as "Condonation of time limit by Commissioner. IR Under section 74 of Sales Tax Act 1990".
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.
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Government of Pakistan
Revenue Division
Federal Board of Revenue
Islamabad, the 12th September, 2024
Notification
S.R.O. 1444 (I)/2024.- In exercise of the powers conferred by proviso to section 74 of the Sales Tax Act, 1990 and in supersession of Notification No. S.R.O. 394(I)/2009, dated the 21st May, 2009, the Federal Board of Revenue is pleased to empower Commissioner-IR having jurisdiction to condone time-limit where any time or period has been specified under any of the provision of the said Act or rules made thereunder within which any application is to be made or any act or thing is to be done, so that he may, in any case or class or cases, permit such application to be made or such act or thing to be done within such time or period as he may consider appropriate, subject to the following limitations and conditions, namely:-
(a) the registered person concerned or any person authorized by him shall submit an application to the Commissioner-IR having jurisdiction stating therein the grounds of delay for condonation of the time-limit;
(b) if no further information or documents are required in respect of the case, the Commissioner-IR shall take into consideration the grounds of delay and decide the case within thirty days from the date of receipt of the application;
(c) if the Commissioner-IR is of the opinion that further information and documents are required in respect of the case, he may ask for submission of such information and documents and, after receipt of the requisite information and documents, take the case into consideration and decide the case within forty-five days of the receipt of the application;
(d) the Commissioner-IR shall decide the case on merit and record the reasons for approval or rejection of the application; and
(e) in the case of approval of the application, the Commissioner-IR may condone the time-limit upto three years.
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- The Commissioner-IR shall, not later than seventh day of every month, furnish in soft form or otherwise to the concerned Chief Commissioner-IR a report of cases processed in the calendar month, on the following format, namely:-
| S.No | Name of Registered Person | NTN/ STRN | Date of Initial Application | Date of complete information | Date of decision | Days Condoned |
|---|---|---|---|---|---|---|
| 1 | 2 | 3 | 4 | 5 | 6 | 7 |
[C.No.1(111) ST-L&P/Misc/2024]
(Khalid Mehmood)
Second Secretary (ST L&P)
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