The Sales Tax Act 1990
THE SALES TAX ACT, 1990
(Act III of 1951)
(as amended by Act VII of 1990)
also adapted and enforced in Azad Jammu and Kashmir by Act IV of 1993 of AJK Legislative Assembly
The Federal Excise
Act, 2005
As amended up to 30th
June, 2019 by Finance Act, 2019
| Contents | ||
| Section | Description | Page |
| Chapter I – Preliminary | 4 | |
| 1 | Short title, extent and commencement. | 4 |
| 2 | Definitions. | 4-9 |
| Chapter-II – Levy, Collection and Payment of duty | 10 | |
| 3 | Duties specified in the First Schedule to be levied. | 10 |
| 4 | Filing of return and payment of duty etc | 12 |
| 5 | Zero rate of duty and drawback of duty etc. | 13 |
| 6 | Adjustment of duties of excise. | 13 |
| 7 | Application of the provisions of the Sales Tax Act, 1990. | 14 |
| 8 | Default surcharge. | 15 |
| 9 | Liability for payment of duty in the case of private companies or business enterprises or in case of sale of business ownership. | 15 |
| 10 | Applicable value and rate of duty. | 16 |
| 11 | Collection of excess duty etc. | 16 |
| 12 | Determination of value for the purposes of duty | 16 |
| 13 | Registration | 17 |
| 14 | Recovery of unpaid duty or of erroneously refunded duty or arrears of duty, etc | 18 |
| 14A | Short paid amounts recoverable… | 19 |
| 14B | Assessment giving effect to an order.–. | 19 |
| 15 | Application of the Customs Act, 1969 (IV of 1969) to Federal excise duties | 19 |
| 16 | Exemptions | 19 |
| 17 | Records | 20 |
| 18 | Invoices | 22 |
| Chapter-III – Offences and Penalties | 22 | |
| 19 | Offences, penalties, fines and allied matters | 22-25 |
| 19A | Proceedings against authority and persons.– | 26 |
| 20 | Appointment of Special Judges for trial of offences | 26 |
| 21 | Trial of offences by Special Judge. | 26 |
| 21A | Appeal against the order of Special Judge. | 27 |
| 22 | Power to arrest and prosecute. | 28-30 |
| 23 | Power to summon persons to give evidence and produce documents in inquiries | 30 |
| 24 | Officers required to assist [officer of Inland Revenue] | 31 |
| Chapter-IV – Searches, Arrests and Seizures | 31 | |
| 25 | Searches and arrests how to be made | 31 |
| 26 | Power to seize. | 31 |
| 27 | Confiscation of cigarettes. | 31 |
| 28 | Power to release seized conveyance. | 32 |
| Chapter-V – Powers, Adjudication and Appeals | 32 | |
| 29 | Appointment of Federal excise Officers and delegation of powers. | 33-36 |
| 30 | Use of powers of subordinate officer | 36 |
| 31 | Omitted. | 36 |
| 32 | Option to pay fine in lieu of confiscation of conveyance | 36 |
| 33 | Appeals to [Commissioner] (Appeals). | 36 |
| 34 | Appeals to the Appellate Tribunal. | 37 |
| 34A | Reference to High Court. | 38 |
| 35 | Powers of Board or [Commissioner] to pass certain orders. | 39 |
| 36 | Power to rectify mistakes in orders. | 39 |
| 37 | Deposit, pending appeal, of duty demanded or penalty levied. | 40 |
| 38 | Alternative dispute resolution | 41-42 |
| 39 | Exclusion of time taken for copy | 42 |
| Chapter-VI – Supplemental Provisions | 44 | |
| 40 | Power of Board to make rules | 44 |
| 41 | Bar of suit and limitation of suit and other legal proceedings. | 44 |
| 42 | Observance of Board’s orders, directions and instructions. | 44 |
| 42A | Reference to authorities | 44 |
| 42B | Selection for audit by the Board | 45 |
| 42C | Reward to Inland Revenue officers and officials | 45 |
| 42D | Reward to whistleblowers | 45 |
| 43 | Removal of difficulties and condonation of time etc. | 46 |
| 43A | Issuance of duplicate of [Federal Excise] documents. | 46 |
| 44 | Refund of duty. | 47 |
| 44A | Delayed refund. | 47 |
| 45 | Access to records and posting of excise staff, etc. | 47 |
| 45A | Monitoring or tracking by electronic or other means. | 48 |
| 46 | Audit. | 48-49 |
| 47 | Service of notices and other documents | 50 |
| 47A | Agreements for the exchange of information | 51 |
| 47B | Disclosure of information by a public servant | 52 |
| 47C | Validation | 52 |
| 48 | Repeal | 52 |
| 49 | Fee and service charges | 52 |
| FIRST SCHEDULE | 53 | |
| Table-I | 53-57 | |
| Table-II | 58-61 | |
| SECOND SCHEDULE | 62 | |
| THIRD SCHEDULE | 63 | |
| Table-I | 63-70 | |
| Table-II | 70-72 | |
| FOURTH SCHEDULE | 73 | |
THE SALES TAX ACT, 1990
(Act III of 1951)
(as amended by Act VII of 1990)
also adapted and enforced in Azad Jammu and Kashmir by Act IV of 1993 of AJK Legislative Assembly
The Azad Jammu and Kashmir Central Board of Revenue Act, 2020
(Act XV of 2020)
Legislated by AJ&K Legislative Assembly
Professional Tax
Section 2 Of
Azad Jammu and Kashmir Finance Act, 1991
(Act I of 1991)
Legislated
by
AJK Legislative Assembly
The Azad Jammu and Kashmir Finance Act, 2020
(Act XXII of 2020)
Legislated by AJ&K Legislative Assembly
The Azad Jammu and Kashmir Education Cess Act, 1975
(Act IV of 1975)
Legislated
by
AJ&K Legislative Assembly