Sales Tax (Recovery) Rules, 1992

GOVERNMENT OF PAKISTANCENTRAL BOARD OF REVENUE***Islamabad, the 23rd November, 1992NOTIFICATION(SALES TAX)S.R.O. 1178(I)/92.- In exercise of the powers conferred by Section 50 and Section 48 of the Sales Tax Act, 1990, the Central Board of Revenue is pleased to make the following rules, namely:-1. Short title and commencement.-- (1) These rules may be called the Sales Tax Recovery Rules, 1992.(2) They shall come into force at once.2. Definitions.-- (1) In these rules, unless there is anything repugnant in the subject or context.(i) "Act" means the Sales Tax Act, 1990;(ii) "Attachment Officer" means an officer, not below the rank of Principal Appraiser or Superintendent,Senior Auditor authorised by the Recovery Officer to perform any of the functions under these rules;(iii) "Defaulter" means a person mentioned in demand note, who has failed to discharge his liabilities inpayment of Government dues;(iv) "Demand Note" means a note received by the Sales Tax Recovery Officer from the referring authorityspecifying the details regarding the defaulter and the Government dues;(v) " execution" means steps taken for the recovery of Government dues under these rules in pursuance of ademand note;(vi) "Government dues" means recoverable amounts of sales tax, additional tax, surcharge or any other tax,duty or other levy being collected, in the same manner as sales tax is collected, an adjudged penalty orfine or any amount unpaid which may be payable under any bond guarantee or instrument executedunder the Act or such other laws or the rules made there under and against the recovery of which thereis no bar or valid stay order from the competent court;(vii) "Immovable property" means a property which cannot be taken into custody for removal withoutphysically knocking it down.(viii) "Movable property" means a property which can be taken into custody for removal without physicallyknocking it down and includes currency and coin, shares, documents and instruments;(ix) "Receiver" means a person appointed by the Sales Tax Recovery Officer to manage, run and accountfor any attached business or property;(x) "Recovery Officer" means an officer of the Central Excise department notified…