S.R.O. 793(I)/2020, Islamabad, the 27th August, 2020

SROS: S.R.O. 793(I)/2020, Islamabad, the 27th August, 2020 Amendments in Sales Tax Rules, 2006 Government of Pakistan Revenue Division Federal Board of Revenue ***** Islamabad, the 27th August, 2020. NOTIFICATION (Sales Tax) S.R.O. 793(I)/2020.- In exercise of the powers conferred by sub-section (12) of section 47A and section 50 of the Sales Tax Act, 1990, the Federal Board of Revenue is pleased to direct that the following further amendments shall be made in Sales Tax Rules, 2006, namely:- In the aforesaid Rules,- (1) in rule 64, in clause (a), after the word "persons", the expression " in case identical issues are involved" shall be inserted; (2) in rule 65, - (a) in sub-rule (3), for the words and comma "A retired judge not below the rank of District Sessions Judge, appointed in a manner as aforesaid," the words "Chief Commissioner Inland Revenue having jurisdiction over the case" shall be substituted; and (b) sub-rule (4) and sub- rule (5) shall be omitted; (3) in rule 66, - (a) in clause (a), the comma and words ", in consultation with the Chief Commissioner having jurisdiction over the applicant" shall be omitted; and (b) for clause (c), the following shall be substituted: "(c) to conduct the proceedings of the Committee as he thinks appropriate;"; (4) in rule 68,- (a) for the sub-rule (1), the following shall be substituted, namely:- "(1) The Committee shall decide the dispute within one hundred and twenty days from the date of its appointment by the Board, through consensus. The Committee shall communicate its decision to the Board, the Commissioner having jurisdiction and the applicant."; (b) in sub-rule (2), for the words "and the aggrieved person", the expression "where the aggrieved person, or class of persons, have withdrawn the appeal pending before any appellate authority or the court of law and have communicated the order of withdrawal to the Commissioner: Provided that if the order of withdrawal is not communicated to the Commissioner within sixty days of the service of decision of the committee upon the aggrieved person, the decision of the committee shall not be binding on the Commissioner" shall be substituted; (5) in rule 69,- (a) sub-rule…