Sales Tax Rules, 2006

CHAPTER-XIV-AD

PROCEDURE FOR SEALING AND DE-SEALING OF BUSINESS PREMISES OF TIER-1 RETAILERS

From: 2023-12-07 - To: 0000-00-00 150ZEQ. Procedure for de-sealing of business premises of integrated tier-1 retailer.– Where business premises have been sealed under rule 150ZEO, the procedure for de-sealing of business premises shall be as under:– (1) The Commissioner Inland Revenue having jurisdiction over the case shall impose a penalty as provided under serial No. 24 of section 33 of the Act and ensure its payment. De-sealing order of the business premises shall be issued by the concerned Commissioner Inland Revenue within one day of the payment of penalty; (2) The Commissioner Inland Revenue shall ensure software audit of all POS machines installed in all the branches of such…