S.R.O. 1169 (1)/2026.Islamabad, the 27th July, 2026.

NOTIFICATION S.R.O. 1169 (1)/2026.— In exercise of the powers conferred by sub-section (4) of section 47AAA read with 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 the Sales Tax Rules, 2006, namely: In the aforesaid rules, after rule 62, the following new Chapter TX-A shall be inserted, namely: - "Chapter IX-A Independent Case Scrutiny Committees for Sales Tax 62A. Independent Case Scrutiny Committees.- (1) These rules shall provide for constitution of independent case scrutiny committees. In this rule, unless there is anything repugnant in the subject or context,- Chairman" means the Chairman of the Independent Case Scrutiny Committee; "Commissioner" means as define under clause (5) of section 2 of the sales tax act, 1990. "Committee" means any of the Independent Case Scrutiny Committees constituted under these rules for specified territorial jurisdiction; "petition" means a petition to the Supreme Court under Article185(3) of the Constitution of the Islamic Republic of Pakistan or Federal Constitutional Court, arising from any of the tax law; "reference" means a reference filed under section 47 of the Act; "Secretary" means an officer of Inland Revenue nominated by the Board for the purposes of the Committee; 'Serving member of the Committee" means an in service officer of BS 20 or above of Inland Revenue service; and (h) "tax laws" means the Income Tax Ordinance, 2001 (XLIX of 2001), the Customs Act, 1969 (IV of 1969), the Sales Tax Act, 1990, and the Federal Excise Act, 2005 and includes any rules, regulations, or notifications issued thereunder. The Board by an order shall constitute the following committees with powers, functions and jurisdiction, namely:-   Committee No. 1 s. No. Member Status Functions & Jurisdiction (1) (2) (3) (4) 1 A retired Judge of the Supreme Court, Federal Constitutional Court or any of the High Courts of Pakistan Chairman To timely examine each case and make recommendation to file or otherwise a reference before the High Court, a petition…