S.R.O. 394(I)/2009, dated 21st May, 2009

SROS: S.R.O. 394(I)/2009, dated 21st May, 2009 POWERS OF 1[COLLECTOR OF SALES TAX] TO CONDONE TIME LIMIT, SUBJECT TO CERTAIN LIMITATIONS AND CONDITIONS Notification No. S.R.O. 394(I)/2009, dated 21st May, 2009.”In exercise of the powers conferred by proviso to section 74 of the Sales Tax Act, 1990, the Federal Board of Revenue is pleased to empower every 1[Collector of Sales Tax] to condone time limit where any time or period has been specified under any of the provisions 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:- (i) The person concerned or any person authorized by him shall submit an application to the 2[Collector] having jurisdiction stating therein the grounds of delay for condonation of the time limit; (ii) if no further information or documents are required in respect of the case, the 2[Collector], shall take into consideration the grounds of delay and decide the case within thirty days from the date of receipt of the application; (iii) if the 2[Collector] 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…