Sales Tax Rules, 2006

CHAPTER-XIV-BA

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

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 FBR for routine operations, inspection and maintenance;(b) not supply any goods without routing them through the intelligent video analytics 1[or digital eye];(c) be responsible to pay the fee as agreed with the vendor 1[or digital eye];(d) be responsible for smooth functioning, protection and security of the intelligent video analytics 1[or digital eye];(e) report to the Board and concerned Commissioner Inland Revenue, within twenty-four hours of any operational failure, damage, disruption or tampering of the intelligent video analytics 1[or digital eye];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 FBR and any officer,…