Sales Tax Rules, 2006

CHAPTER-XIV-BA

ELECTRONIC MONITORING OF PRODUCTION OF SPECIFIED GOODS SUB-CHAPTER 5 FUNCTIONS AND RESPONSIBILITIES OF OTHERS

From: 2025-03-14 - To: 0000-00-00

150 ZQZE. Functions and responsibilities of the manufacturer of specified goods.– (1) The manufacturer of specified goods shall-

(a) make all production facilities available for installation of the system and allow access to the vendor and 1[Board] for routine operations, inspection and maintenance;

3[(aa) setting up and maintenance of information technology (IT) infrastructure including internet as specified by the Board, wherever needed. for the purposes of these rules.]

(b) not supply any goods without routing them through the 4[production monitoring equipment]

(c) be responsible to pay the fee as agreed with the vendor 5[***];

(d) be responsible for smooth functioning, protection and security of the 6[production monitoring equipment];

(e) report to the Board 7[, CCU] concerned Commissioner Inland Revenue, within 8[one hour] of any operational failure, damage, disruption or tampering of the 9[installed system];

Provided that any damage to the system found to be due to carelessness, negligence or deliberate action of the manufacturer will be repaired at the expense of the manufacturer, without prejudice to any legal action that may be taken for recovery of evaded tax and imposition of penalty;

(f) allow unhindered access to the 1[Board] and any officer, authorized in this behalf;

(g) give a notice to the Board, at least thirty days in advance, from the date of start of production of new brands of goods, expansion, modification or any other changes in the production line;

(h) make available the damaged equipments, camera, etc., for inspection by the officer authorized by 10[Commissioner Inland Revenue or Board];

(i) report any inoperative production lines within 8[one hour] of occurrence to the concerned Commissioner Inland Revenue 11[, CCU] and the officer authorized by Commissioner Inland Revenue shall immediately proceed to secure such lines using a security seal and register the action in the intelligent video analytics; and

(j) production lines sealed as aforesaid shall not be de-sealed to resume operation except with the permission of the 10[Commissioner Inland Revenue or Board].



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1-For the word "FBR" substituted by Notification No. SRO 364(I)/2025, dated 14-03-2025
2-Word inserted by Notification S.R.O. No. 2082(I)/2024, dated 31-12-2024
3-Clause (aa) added by Notification S.R.O. No. 2082(I)/2024, dated 31-12-2024
4-For the word "intelligent video analytics or digital eye" substituted by Notification No. SRO 364(I)/2025, dated 14-03-2025
5-Words "excluding digital eye solution" omitted by Notification No. SRO 364(I)/2025, dated 14-03-2025. Earlier it was inserted by Notification S.R.O. No. 2082(I)/2024, dated 31-12-2024
6-For the words "intelligent video analytics and digital eye solution" substituted by Notification No. SRO 364(I)/2025, dated 14-03-2025.
7-For the words "and" substituted by Notification No. SRO 364(I)/2025, dated 14-03-2025.
8-For the words "twenty-four hours" substituted by Notification No. SRO 364(I)/2025, dated 14-03-2025.
9-For the words "intelligent video analytics anti digital eye solution" substituted by Notification No. SRO 364(I)/2025, dated 14-03-2025.
10-For the words "Commissioner Inland Revenue" substituted by Notification No. SRO 364(I)/2025, dated 14-03-2025.
11-Word inserted by Notification No. SRO 364(I)/2025, dated 14-03-2025.

From: 2025-01-01 - To: 2025-03-13