Description: Dated: 7-02-2024 – Methods Of Recovery And Procedure – In Respect Of The Officers Of Inland Revenue, The Zonal Commissioners Shall Ensure That: (I) Jurisdiction In Respect Of A Taxpayer Is Exercised By The Concerned Office. (Ii) All Notices Issued Are Properly Served In The Manner As Provided In The Sales Tax Act, 1990, Or The Federal Excise Act, 2005. (Iii) Orders Under Any Provisions Of The Said Acts Are Passed After Providing Sufficient Opportunity Of Being Heard To The Taxpayer. (Iv) Recovery Measures Under The Provisions Of Section 48 Of The Sales Tax Act, 1990, Or Rule 60(1)(B) Of The Federal Excise Rules, 2008, Shall Be Undertaken Only After The Time Provided Under Rule 71(1) Of The Sales Tax Rules, 2006, Read With Rule 60 Of The Federal Excise Rules, 2008, Has Expired. Similarly, No Further Proceedings For The Recovery Of Tax Shall Be Taken When A Stay Order By The Appellate Tribunal Inland Revenue (Tribunal) Or The Commissioner Inland Revenue (Appeals) Is Received. In Case The Stay Order From The Tribunal Or The Commissioner IR (Appeals) Is Received After The Initiation Of Recovery Measures Under Any Provisions Of The Said Ordinance, But Before The Actual Recovery Of The Tax Amount, No Further Action Shall Be Taken For Recovery Of Tax. In Case There Is No Restraining Order By Any Court Of Law, Or There Is No Stay Order By The Commissioner IR (Appeals) Or The Tribunal, The Recovery Of Tax Through Bank Attachment Under Section 48 Of The Sales Tax Act, 1990, Read With Rule 71(2)(B) Of The Sales Tax Rules, 2006, Or Rule 60(1)(B) Of The Federal Excise Rules, 2005, Shall Only Be Undertaken With The Prior Approval Of The Committee To Be Constituted At The Formation Level. The Committee Shall Comprise Two Senior Commissioners And Be Headed By The Chief Commissioner Inland Revenue. While Proposing Filing Reference Applications And Civil Petitions For Leave To Appeal Before The Higher Courts, The Zonal Commissioners Are Expected To Exercise Good Judgment In Filing: (I) A Reference Application Or Civil Petition For Leave To Appeal In Cases Where A Question Of Law Is Involved.
