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GOVERNMENT OF PAKISTAN
MINISTRY OF FINANCE, ECONOMIC AFFAIRS,
STATISTICS AND REVENUE
(REVENUE DIVISION)
*****
Islamabad, the 7th June, 2003
NOTIFICATION
(SALES TAX)
S.R.O. 507(I)/2003. - In exercise of the powers conferred by clause (b) of sub-section (1) and sub-section (6) of section 8 of the Sales Tax Act, 1990, and in supersession of its Notification No S.R.O. 215(I)/2001 dated the 11th April, 2001, the Federal Government is pleased to direct that the following goods or class of goods shall
not be supplied to any person who is not registered or enrolled under the said Act, and if any such supply is made, the registered person shall not be entitled to reclaim or deduct input tax in respect thereof, namely:-polypropylene granules (PCT heading 3902.1000); and
goods manufactured by consuming raw materials, parts, sub-components and components imported under various concessionary notifications issued under section 19 of the Customs Act, 1969 (IV of 1969) or under section 13 of the Sales Tax Act, 1990.
[C.No.1/5–STB/2003]
(Zafar ul Majeed)
Additional Secretary
GOVERNMENT OF PAKISTAN
(REVENUE DIVISION)
CENTRAL BOARD OF REVENUE
*****
Islamabad, the 7th June, 2003
NOTIFICATION
(SALES TAX)
S.R.O. 508(I)/2003.- In exercise of the powers conferred by section 50 of the Sales Tax Act, 1990, read with sections 3A, and 26A thereof, the Central Board of Revenue is pleased to direct that the following further amendments shall be made in the Turnover Tax Rules, 1999, namely:-
In the aforesaid Rules,-
in rule (1), in sub-rule (2), for the word "five" the word "twenty", shall be substituted;
in rule (3), in sub-rule (1), for the word "five" the word "twenty" shall be substituted.
[C.No.1/5-STB/2003]
(Dr. Fareed Iqbal Qureshi)
Secretary Sales Tax Budget
GOVERNMENT OF PAKISTAN
MINISTRY OF FINANCE, ECONOMIC AFFAIRS,
STATISTICS AND REVENUE
(REVENUE DIVISION)
*****
Islamabad, the 7th June, 2003
NOTIFICATION
(SALES TAX)
S.R.O. 509(I)/2003.- In exercise of the powers conferred by section 3AA of the Sales Tax Act, 1990, read with section 26AA, and section 71 thereof, the Federal Government is pleased to direct that the following further amendments shall be made in the Retail Tax Rules, 1998, namely:-
In the aforesaid Rules,-
in rule (1), in sub-rule (2), for the word "five" the word "twenty", shall be substituted; and
in rule (5), in sub-rule (1), in the second proviso, for the word "ten" the word "twenty", shall be substituted.
C.No.1/5-STB/2003]
(Zafar ul Majeed)
Additional Secretary
GOVERNMENT OF PAKISTAN
MINISTRY OF FINANCE, ECONOMIC AFFAIRS,
STATISTICS AND REVENUE
(REVENUE DIVISION)
*****
Islamabad, the 7th June, 2003
NOTIFICATION
(SALES TAX)
S.R.O. 510(I)/2003.- In exercise of the powers conferred by sub-section (1A) and clause (b) of sub-section (2) of section 3 of the Sales Tax Act, 1990, the Federal Government is pleased to direct that the following further amendments shall be made in its Notification No. S.R.O. 389(I)/2001, dated 18th June, 2001, namely:-
In the aforesaid Notification, in the table, in column (1),—
after Serial No. 1and the entries relating thereto in columns (2) and (3), the following new serial numbers and the entries relating thereto shall be inserted, namely:-
| "1A. |
Import of soya beans, whether or not broken, and its subsequent supply.
|
1201.0000 |
| 1B. |
Import of Linseed, whether or not broken, and its subsequent supply.
|
1204.0000 |
| 1C. |
Import of Canola seeds, whether or not broken, and its subsequent supply.
|
1205.0000 |
| 1D. |
Import of Rapeseed, whether or not broken, and its subsequent supply.
|
1205.0000 |
| 1E. |
Import of Low erucic acid or colza seeds, and its subsequent supply.
|
1205.1000 |
| 1F. |
Import of Other Rape or Colza seeds, whether or not broken, and its subsequent supply.
|
1205.9000 |
| 1G. |
Import of Sunflower seeds, whether or not broken, and its subsequent supply. |
1206.0000 |
| 1H. |
Import of Palm nuts and kernels, whether or not broken, and its subsequent supply.
|
1207.1000 |
| 1I. |
Import of Cotton seeds, whether or not broken, and its subsequent supply.
|
1207.2000 |
| 1J. |
Import of Castor oil seeds, whether or not broken, and its subsequent supply.
|
1207.3000 |
| 1K. |
Import of Sesamum seeds, whether or not broken, and its subsequent supply.
|
1207.4000 |
| 1L. |
Import of Mustard seeds, whether or not broken, and its subsequent supply.
|
1207.5000 |
| 1M. |
Import of Safflower seeds, whether or not broken, and its subsequent supply.
|
1207.6000 |
| 1N. |
Import of Other oil seeds and oleaginous fruits, whether or not broken, and its subsequent supply. |
1207.9900"; |
in Serial No. 2E in column (2), before the word "Palm" the words, brackets and comma, "Coconut (copra)," shall be inserted;
after Serial No 2J, and the entries relating thereto, in columns (2) and (3) the following new serial number and entries relating thereto shall be inserted, namely:-
| "2K. |
Degras; residues resulting from the treatment of fatty substances or animal vegetable waxes. |
1522"; |
after serial No 7, and the entries relating thereto, in columns (2) and (3) the following new serial numbers and entries relating thereto shall be inserted, namely:-
| "7A. |
Diphosphorus pentaoxide; phosphoric acid; polyphosphoric acids, whether or not chemically defined.
|
2809 |
| 7B. |
Other inorganic acids and other inorganic oxygen compounds of non-metals. |
2811 |
| 7C. |
Sodium hydroxide (caustic soda); potassium hydroxide (caustic potash); peroxides of sodium or potassium. |
2815"; |
for serial No 13, and the entries relating thereto, in columns (2) and (3) the following shall be substituted, namely:-
| "13. |
Sulphates; alums; peroxosulphates (persulphates). |
2833"; |
for serial No 14, and the entries relating thereto, in columns (2) and (3) the following shall be substituted, namely:-
| "14. |
Phosphinates (hyopophosphites), phosphonates (phosphates) and phosphates; polyphosphates, whether or not chemically defined. |
2835"; |
for serial No 18, and the entries relating thereto, in columns (2) and (3) the following shall be substituted, namely:-
| "18. | Borates; peroxoborates (perborates). |
2840"; |
for serial No 25, and the entries relating thereto, in columns (2) and (3) the following shall be substituted, namely:-
| "25. |
Halogenated derivatives, sulphonated, nitrated or nitrosated derivatives. |
2903"; |
Serial Nos. 26, 27 and 28, and the entries relating thereto, in columns (2) and (3) shall be omitted;
after Serial No 35, and the entries relating thereto, in columns (2) and (3) the following new serial number and entries relating thereto shall be inserted, namely:-
| "35A. |
Cyclic alcohols and their halogenated, sulphonated, nitrated or nitrosated derivative. |
2906"; |
after Serial No 40, and the entries relating thereto, in columns (2) and (3) the following new serial number and entries relating thereto shall be inserted, namely:-
| "40. |
Aldehydes, whether or not with other oxygen function; cyclic polymers of aldehydes; paraformaldehyde. |
2912"; |
for serial No 42, and the entries relating thereto, in columns (2) and (3) the following shall be substituted, namely:-
| "42. |
Saturated acyclic monocarboxylic acids and their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives. |
2915"; |
Serial Nos. 43, 44, 45, 46, 47, and 48, and the entries relating thereto, in columns (2) and (3) shall be omitted;
for serial No 49, and the entries relating thereto, in columns (2) and (3) the following shall be substituted, namely:-
| "49. |
Unsaturated acyclic monocarboxylic acids, cyclic monocarboxylic acids, their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives. |
2916"; |
Serial Nos. 50 and 51, and the entries relating thereto, in columns (2) and (3) shall be omitted;
for serial No 58, and the entries relating thereto, in columns (2) and (3) the following shall be substituted, namely:-
| "58. | Oxygen-function amino-compounds. |
2922"; |
Serial No. 59, and the entries relating thereto, in columns (2) and (3) shall be omitted;
for serial No 60, and the entries relating thereto, in columns (2) and (3) the following shall be substituted, namely:-
| "60. |
Carboxyamide-function compounds; amide-function compounds of carbonic acid |
2924"; |
for serial No 61, and the entries relating thereto, in columns (2) and (3) the following shall be substituted, namely:-
| "61. |
Nitrile-function compounds |
2926"; |
for serial No 63, and the entries relating thereto, in columns (2) and (3) the following shall be substituted, namely:-
| "63. |
Organo-sulphur compounds. |
2930"; |
Serial No. 64, and the entries relating thereto, in columns (2) and (3) shall be omitted;
for serial No 91, and the entries relating thereto, in columns (2) and (3) the following shall be substituted, namely:-
| "91. |
Lubricating preparations (including cutting-oil preparations, bolt or nut release preparations, anti-rust or anti-corrosion preparations and mould release preparations, based on lubricants) and preparations of a kind used for the oil or grease treatment of textile materials, leather, furskins or other materials, but excluding preparations containing, as basic constituents, 70% or more by weight of petroleum oils obtained from bituminous minerals. |
3403"; |
Serial Nos. 92 and 93, and the entries relating thereto, in columns (2) and (3) shall be omitted;
after Serial No 103, and the entries relating thereto, in columns (2) and (3) the following new serial number and entries relating thereto shall be inserted, namely:-
| "103A |
Reaction initiators, reaction accelerators and catalytic preparations, not elsewhere specified or included. |
3815"; |
after Serial No 126, and the entries relating thereto, in columns (2) and (3) the following new serial number and entries relating thereto shall be inserted, namely:-
| "126A |
Acrylic polymers in primary forms. |
3906"; |
for serial No 127, and the entries relating thereto, in columns (2) and (3) the following shall be substituted, namely:-
| "127. |
Polyacetals, other polyethers and epoxide resins, in primary forms; polycarbonates, alkyd resins, polyallyl esters and other polyesters, in primary forms. |
3907"; |
Serial Nos. 128, 129 and 131, and the entries relating thereto, in columns (2) and (3) shall be omitted;
for Serial No 148, and the entries relating thereto, in columns (2) and (3) the following shall be substituted, namely:-
| "148 |
Other plates sheets, film, foil and strip, of plastics, non-cellular and not reinforced, laminated, supported or similarly combined with other materials. |
3920" |
Serial Nos. 149, 150, 151, 152 and 153, and the entries relating thereto, in columns (2) and (3) shall be omitted;
in Serial No "154", the entries relating thereto, in columns (2) and (3) shall be substituted as follows, namely:-
| "154 |
Other plates, sheets, film, foil and strip, of plastics (excluding formica sheets). |
3921"; |
Serial No. 155, and the entries relating thereto, in columns (2) and (3) shall be omitted;
for serial No 156, and the entries relating thereto, in columns (2) and (3) the following shall be substituted, namely:-
| "156. |
Natural rubber, balata, gutta-percha, guayule, chicle and similar natural gums, in primary forms or in plates, sheets or strip. |
4001"; |
Serial No. 157, and the entries relating thereto, in columns (2) and (3) shall be omitted;
for serial No 170, and the entries relating thereto, in columns (2) and (3) the following shall be substituted, namely:-
| "170. |
Recovered (waste and scrap) paper or paperboard. |
4707"; |
Serial No. 171, and the entries relating thereto, in columns (2) and (3) shall be omitted;
[C.No.1/5-STB/2003]
(Zafar ul Majeed)
Additional Secretary
GOVERNMENT OF PAKISTAN
MINISTRY OF FINANCE, ECONOMIC AFFAIRS,
STATISTICS AND REVENUE
(REVENUE DIVISION)
*****
Islamabad, the 7th June, 2003.
NOTIFICATION
(SALES TAX)
S. R.O. 500(I)/2003.¾ In exercise of the powers conferred by clause (a) of sub-section (2) of section 13 and section 34A of the Sales Tax Act, 1990, the Federal Government is pleased to exempt the amount of sales tax and additional tax, payable in excess of the amount shown in column (3) of the table given below by the categories of the persons mentioned in column (2) thereof subject to the following conditions, namely:-this notification shall not entitle any person to claim or take refund of any amount of sales tax already paid by or recovered from him; and
this notification shall also not apply to the registered persons against whom a case of tax fraud or the evasion has already been framed; and
no audit of the record shall be conducted in case the liabilities accrued in terms of this notification are paid by the 30th September, 2003.
|
TABLE |
||
|
Sr. No. |
Category of persons |
Amount of sales tax exempt |
|
1. |
Persons registered or enrolled before the 1st July, 2000 |
Whole of the amount of sales tax and additional tax payable on supplies made prior to 1st July, 2000.
|
|
2. |
Persons registered or enrolled during the period 1st July, 2000 to the 31st May, 2003 |
Whole of the amount of sales tax and additional tax payable on supplies made prior to the 1st July, 2000 and the amount in excess of two percent of the turnover declared with the Income Tax authorities for supplies made after the 1st July, 2000.
|
|
3. |
Persons who apply for registration or enrollment during the period 1st June, 2003 to 31st August, 2003 |
Whole of the amount of sales tax and additional tax payable on supplies made prior to the 1st July, 2002 and in excess of two percent of the turnover declared or to be declared with Income Tax authorities for the year 2002-2003. |
|
4. |
Persons registered or enrolled during the period 1st July, 2000 to 31st May, 2003 and remained partially compliant |
Whole of the amount of sales tax and additional tax prior to the date of registration, and tax in excess of two per cent on their turnover declared with the Income Tax authorities for the period in which they remained non-compliant: |
Explanation:— Partially compliant or non-compliant person for the purposes of this notification means, a person who either failed to file sales tax return or filed return showing no value addition and tax payment in any tax period since his date of registration or enrolment.
2. This notification shall remain in force till the 30th September, 2003 for the purposes of payment of liabilities.
[C.No.1/5-STB/2003]
(Zafar ul Majeed)
Additional Secretary
GOVERNMENT OF PAKISTAN
MINISTRY OF FINANCE, ECONOMIC AFFAIRS,
STATISTICS AND REVENUE
(REVENUE DIVISION)
*****
Islamabad, the 7th June 2003
NOTIFICATION
(SALES TAX)
S.R.O. 501(I)/2003.- In exercise of the powers conferred by clause (b) of sub-section (1) of section 8, of the Sales Tax Act, 1990, the Federal Government is pleased to direct that the following further amendments shall be made in its Notification No. S.R.O. 578(I)/98 dated the12th June, 1998, namely:-
In the aforesaid Notification,—
in serial No (4), after the word, "appliances" the words, "excluding those purchased for use in taxable activity" shall be inserted;
in serial No (7), after the word, "cables" the words "excluding those used for industrial purposes" shall be inserted; and
in serial No (8), for the words and brackets, "by the restaurants (including those located in hotels and clubs)" the words "for providing taxable services" shall be substituted.
[C.No. 1/5-STB/2003]
(Zafar ul Majeed)
Additional Secretary
GOVERNMENT OF PAKISTAN
(REVENUE DIVISION)
CENTRAL BOARD OF REVENUE
*****
Islamabad, the 7th June, 2003
NOTIFICATION
(SALES TAX)
S.R.O. 502(I)/2003.- In exercise of the powers conferred by section 50 of the Sales Tax Act, 1990, read with the first and second provisos to sub-section (1) and sub-section (2) of section 10 thereof, the Central Board of Revenue is pleased to direct that the following further amendments shall be made in the Sales Tax Refund Rules, 2002, namely:-
In the aforesaid Rules,—
in rule 7, in sub-rule (2), in clause (b), in sub-clause (ii), in the proviso, after the word "sanctioned" the words "in full" shall be inserted; and
in rule 9, in sub-rule (1), in clause (g), for the full stop, at the end, a colon shall be substituted and thereafter the following proviso shall be added, namely:-
"Provided that a manufacturer-cum-exporter who consumes raw material inputs as per calculations made by the Input Output Co-efficient Organization (IOCO) and Customs House, Karachi, may not submit stock statement with each refund claim.".
[C.No.1/5-STB/2003]
(Dr. Fareed Iqbal Qureshi)
Secretary Sales Tax Budget
GOVERNMENT OF PAKISTAN
MINISTRY OF FINANCE, ECONOMIC AFFAIRS,
STATISTICS AND REVENUE
(REVENUE DIVISION)
*****
Islamabad, the 7th June, 2003.
NOTIFICATION
(SALES TAX)
S. R.O. 503(I)/2003.¾ In exercise of the powers conferred by sub-section (1) of section 13 of the Sales Tax Act, 1990, read with serial No. 44 in the Six Schedule to the said Act, the Federal Government is pleased to direct that the following further amendment shall be made in its Notification No. S.R.O. 987(I)99, dated the 30th August, 1999, namely:-In the preamble,-
for the words, "the following plant and machinery" the words, "plant and machinery having the following specifications" shall be substituted; and
after the words "sets" the word, figure and letters "below 250 KVA" shall be inserted.
[C.No.1/5-STB/2003]
(Zafar ul Majeed)
Additional Secretary
GOVERNMENT OF PAKISTAN
(REVENUE DIVISION)
CENTRAL BOARD OF REVENUE
*****
Islamabad, the7th June, 2003
NOTIFICATION
(SALES TAX)
S.R.O. 504(I)/2003.- In exercise of the powers conferred by section 50 of the Sales Tax Act, 1990, read with sections 15, 17, 21 and 28 thereof, the Central Board of Revenue is pleased to direct that the following further amendments shall be made in the Registration, Voluntary Registration and De-Registration Rules, 1996, namely:-
In the aforesaid Rules,-
in rule (1), in sub-rule (2), clause (c) shall be omitted;
in rule 3, for sub-rule (1), the following shall be substituted, namely:—
"(1) A person liable to the registered under section 14 of the Act or who opts for voluntary registration shall apply for registration in from at Annex ‘A’ which shall be submitted to the Collector having jurisdiction of the area where his place of business is located:
Explanation. — For the purposes of this rule the expression "place of business" means,—
(a)
in the case of public limited companies, quoted on stock exchange, the place where the registered office of such company is situated; and(b)
in the case of other persons and companies, liable to registration,-if the company is primarily engaged in manufacturing or processing, having single unit, the place where the factory is situated;
if the company is primarily engaged in business other than manufacturing or processing, the place where such business is actually carried on; and
in case a company runs different branches, divisions or manufacturing units at more than one place, the place where company is assessed for income tax purposes.";
rule 4 shall be omitted; and
in rule 5, in sub-rule (1), clause (c) for the word "five" the word "twenty" shall be substituted.
[C.No.1/5-STB/2003]
(Dr. Fareed Iqbal Qureshi)
Secretary Sales Tax Budget
GOVERNMENT OF PAKISTAN
MINISTRY OF FINANCE, ECONOMIC AFFAIRS,
STATISTICS AND REVENUE
(REVENUE DIVISION)
*****
Islamabad, the 7th June, 2003
NOTIFICATION
(SALES TAX)
S.R.O. 505(I)/2003.¾ In exercise of the powers conferred by sub-section (1) of section 13 of the Sales Tax Act, 1990, read with serial No. 44 of the Sixth Schedule thereof, the Federal Government is pleased to exempt from payment of sales tax plant and machinery, falling under chapter 84 or 85 of the first schedule to the Customs Act,1969, excluding such imported plants and machinery as are manufactured locally, purchased or imported for the use mentioned in the Table below, subject to the following conditions, namely: —the importer or purchaser of locally manufactured machinery shall declare the use of the plant and machinery imported or locally purchased and shall also declare the intended site for the installation of said machinery;
the importer, or purchaser of the locally manufactured machinery, as the case may be, shall submit an indemnity bond, set out in Annex-I or II, to the extent of sales tax exempted under this notification binding himself to pay the sales tax so exempted, additional sales tax and penalties in case of his failure to fulfil the conditions specified in this notification, to the Collector of Customs or Collector of Sales Tax, as the case may be, in whose jurisdiction he or it is located. This indemnity bond shall not be discharged till the submission of installation-cum-production certificate as set out in Annex-III or IV, as the case may be, issued by an officer not below the rank of Assistant or Deputy Collector of Sales Tax of the respective jurisdiction within two years of the date of importation or purchase, as the case may be;
the machinery imported or purchased locally shall not be removed from the premises declared under clause (1) at the time of import or purchase before the expiry of five years of the date of bill of entry or goods declaration form or the date of sales tax invoice; and
the breach of any condition specified in this notification or non-submission of installation-cum-production certificate within the stipulated time, shall be deemed to be tax fraud and shall be punishable under the relevant provisions of the Sales Tax Act, 1990. Besides the sales tax exempted under this notification, additional sales tax and penalty shall be recovered under section 202 of the Customs Act, 1969, read with or under section 48 of the Sales Tax Act, 1990, as the case may be, in addition to any other penal action under the Customs Act, 1969 and the Sales Tax Act, 1990.
|
TABLE |
|
|
(1) |
(2) |
|
1. |
Seafood industry (farming, catching, processing and preservation of fish, shrimp and other marine products). |
|
2. |
Fruits, vegetables and flowers grading, processing, packing and preservation. |
|
3. |
Treatment and disposal of toxic and hazardous industrial wastes, sewerage, effluent or solid waste management, water purification or desalination plant. |
|
4. |
Diary and dairy products. |
|
5. |
Rice, grain and dried leguminous vegetables |
|
6. |
Sulphurous acid generators SAG-10 meant for de-alkalinization of soil. |
ANNEX-I
[See condition (2)]
INDEMNITY BOND
THIS DEED OF INDEMNITY is made on the __________ date of __________ BETWEEN Messrs. __________ (hereinafter called "the importers" which means and includes their successors, administrators, executors and assignees) of the one part, AND the President of Pakistan through the Collector of Customs __________ (hereinafter called the "Collector of Customs" of the other part).
WHEREAS the Federal Government, by its decision contained in Notification No. S. R. O. __________ dated the __________ and subject to the condition specified in the said notification, has been pleased to direct that such plant and machinery, as are not manufactured locally, shall be exempt from the whole of sales tax leviable thereon, in accordance with the said notification.
NOW, THEREFORE, in consideration of the release of the machinery without recovery of leviable tax, the importers bind themselves to pay on demand to the Government of Pakistan the sum of Rs. __________ being the sales tax leviable, additional sales tax and penalties on the machinery, if the importers fail ¾to produce an installation-cum-production certification from Assistant or Deputy Collector of Sales Tax or respective jurisdiction within two years from the date of the importation of the machinery, to the effect that the machinery has been installed for _________; and (the purpose)
to produce such other evidence as the Collector of Customs may require to satisfy himself that the plant or machinery has been installed in accordance with the conditions of the said notification.
The importers further agree and bind themselves that the amount covered by this bond shall be recovered as arrears of customs duty under section 202 of the Customs Act, 1969 (IV of 1969).
This bond shall be cancelled and returned when the aforesaid certificate has been produced and the Collector of Customs is satisfied that the importers have fulfilled all the conditions of this bond in the said notification.
Signed by importer on this __________day of __________200___
Managing Director
(Name and permanent address)
Collector of Customs
or his authorised officer
(on behalf of the President)
Witness: ______________________________________
(Signature, name, designation and full address)
Witness: ______________________________________
(Signature, name, designation and full address)
Note.¾ The bond shall be written on appropriate non-judicial stamp paper and shall be witnessed by a Government servant in BPS-16 or above, an Oath Commissioner, a Notary Public or an officer of a Scheduled Bank.
ANNEX-II
[See condition (2)]
INDENMNITY BOND
THIS DEED INDEMNITY is made on the __________ day of __________ BETWEEN Messrs. __________ (hereinafter called "the purchaser" which means and includes their successors, administrators, executors and assignees) of the one par, AND the President of Pakistan through the Collector of Sales Tax, __________ (hereinafter called "the Collector of Sales Tax"), of the other part.
WHEREAS the Federal Government, by its decision contained in Notification No. S. R. O. __________ dated the __________ and subject to the conditions specified in the said notification, has been pleased to direct that such plant and machinery shall be exempt from the whole of sales tax leviable thereon, in accordance with the said notification.
NOW, THEREFORE, in consideration of the supply of the machinery without recovery of leviable sales tax, the purchaser bind themselves to pay on demand to the Government of Pakistan the sum of Rs. __________ being the sales tax leviable on the machinery alongwith additional sales tax and penalties, if the purchaser fails ¾to produce an installation-cum-production certification from Assistant or Deputy Collector of Sales Tax of respective jurisdiction within two years from the date of purchase of the machinery, to the effect that the machinery has been installed for _________; and
(the purpose)
to produce such evidence as the Collector of Sales Tax may require to satisfy himself that the plant or machinery has been installed in accordance with the conditions of the said notification.
The purchaser further agree and bind themselves that the amount covered by this bond shall be recovered as arrears of sales tax under section 48 of the Sales Tax Act, 1990.
This bond shall be cancelled and returned when the aforesaid certificate has been produced and the Collector of Sales Tax is satisfied that the purchaser has fulfilled all the conditions of this bond in the said notification.
Signed by purchaser on this __________day of __________200___
Managing Director
(Name and permanent address)
Collector of Customs
or his authorised officer
(on behalf of the President)
Witness: ______________________________________
(Signature, name, designation and full address)
Witness: ______________________________________
(Signature, name, designation and full address)
Note.¾ The bond shall be written on appropriate non-judicial stamp paper and shall be witnessed by a Government servant in BPS-16 or above, an Oath Commissioner, a Notary Public or an officer of a Scheduled Bank.
ANNEX-III
[See condition (2)]
INSTALLATION-CUM-PRODUCTION CERTIFICATION
File No. ___________ Dated: ____________
Certificate No. ___________________
(Progressive S. No. started
from 1st January every year)
I, ___________ (name of Assistant or Deputy Collector of Sales Tax), am satisfied that the machinery imported by Messrs. __________ under the provisions of Notification No. S. R. O. __________ dated ___________ vide bill of entry or goods declaration form No. ___________ dated ___________ has been installed at the place
__________________________ and is being used for (address declared at the time of import)___________________
(the purpose declared at
the time of import)
DEPUTY OR ASSISTANT COLLECTOR OF SALES TAX
ANNEX-IV
[See condition (2)]
INSTALLATION-CUM-PRODUCTION CERTIFICATION
File No. ___________
Certificate No. ________________________ Dated: ____________
(Progressive S. No. started from 1st January every year)
I, ___________ (name of Assistant or Deputy Collector of Sales Tax), am satisfied that the machinery purchased locally by Messrs. __________ under the provisions of Notification No. S. R. O. __________ dated ___________ vide sales tax invoice No. ___________ dated ___________ purchased from Messers. ___________ having sales tax registration No. __________ has been installed at the place ___________________________ and is being used for
(address declared at the time of purchase)
________________________________.
(the purpose declared at the time of purchase)
DEPUTY OR ASSISTANT COLLECTOR OF SALES TAX
[C.No.1/5-STB/2003]
(Zafar ul Majeed)
Additional Secretary
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