S.R.O. 278(I)/2010, dated 28th April, 2010

SROS: S.R.O. 278(I)/2010, dated 28th April, 2010 AMENDMENTS IN THE SALES TAX RULES, 2006--INSERTION OF RULE 14A Notification No. S.R.O. 278(I)/2010, dated 28th April, 2010:- In exercise of the powers conferred by sub-section(1) of section 4 and section 40 of the Federal Excise Act, 2005, section 219 of the Customs Act, 1969 and section 50 of the Sales Tax Act, 1990 read with sub-section(2) of section 8, sections 9, 10, 14, 21 and 28, clause(c) of sub-section ll of section 22, section 26, sub-section 6 of section 47A, section 48, 50A, 52, 52A and 66 thereof the Federal Board of Revenue is pleased to direct that the following further amendment shall be made in the Sales Tax Rules, 2006 namely,-- In the aforesaid Rules, after rule 14, a following new rule shall be inserted, namely;- 14A. Revision of a return by a registered person.--(1) Where any registered person wishes to revise his return resulting in payment of tax over the tax already paid on the…