S.R.O. 737(I)/2002, Islamabad, the 26th October, 2002

SROS: S.R.O. 737(I)/2002, Islamabad, the 26th October, 2002 ALTERNATE DISPUTE RESOLUTION RULES, 2002 S. R. O. 737(I)/2002, Islamabad, the 26th October, 2002:- In exercise of the powers conferred by section 50 of the Sales Tax Act, 1990, read with sub-section(6) of section 47A thereof, the Central Board of Revenue is pleased to make the following rules, namely: - Short title, application and commencement.---(1) These rules may be called the Alternate Dispute Resolution Rules, 2002. (2) They shall apply to all cases of disputes brought or specified for resolution under section 47A of the Act. (3) They shall come into force at once. 2. Definitions. ---(1) In these rules, unless there is anything repugnant in the subject or context,--- (a) Act means the Sales Tax Act, 1990; (b) applicant means a person or a class of persons who has brought a dispute for resolution under section 47A of the Act and these rules; (c) Committee means a Dispute Resolution Committee constituted under sub-section(1) of section 47A of the Act for any particular dispute, or a class of disputes; (d) dispute means, subject to the exclusions given in the proviso to sub-section(1) of section 47A of the Act, a case or class of cases where, for evidently valid reasons, a person or a class of person does not agree with or is otherwise aggrieved with any proceedings, action, order, decision or judgement as to the determination of tax including additional tax and imposition of penalty under the Act and prima facie deserves relief for the elimination of possible hardship. (2) All other words and expressions used but not defined in these rules shall have the same meanings as are assigned to them in the Act. Application for alternate dispute resolution. Any registered person or a class of such persons interested for resolution of any dispute under section 47A may submit to the Chairman, Central Board of Revenue, a written application for alternate dispute resolution stating, inter alia, the following,--- (a) The Collectorate of Sales Tax and the office of the Sales Tax with whom a dispute has arisen; (b) the particulars of the case; (c) the grounds on the basis of which a resolution of a dispute is…