ESTABLISHMENT OF SALES TAX SERVICE RULES, 1995

ESTABLISHMENT OF SALES TAX SERVICE RULES, 1995

[Gazette of Pakistan, Extraordinary, Part II, 27th August, 1995]

S.R.O. 843(1)/95, dated 24‑8‑1995‑‑‑In exercise of the powers conferred by section 25 of the Civil Servants Act, 1973 (LXXXI of 1973), the President is pleased to make the following Rules, namely:‑‑

1. Short title and commencement.‑‑These Rules may be called the Establishment of Sales Tax Service Rules, 1995.

2. Definitions.‑‑‑In these Rules, unless there is anything repugnant in the subject or context,‑‑

(a) "Commission" means the Federal Public Service Commission established under the Federal Public Service Commission Ordinance, 1977 (XLV of 1977);

(b) "cadre post" means a post specified in the notification issued under sub‑rule (2) rule 3;

(c) "Customs and Excise Group" means the Customs and Excise Group constituted by the Establishment Divistion's Office Memorandum No.5/2/75 ARC, dated the 9th May, 1975; and

(d) "Service" means the Sales Tax Service established under rule 3 and shall deem to be a service within the meaning of sub clause (m) of clause (viii) of rule 2 of the Occupational Groups and Service (Promotion, Training and Seniority) Rules, 1990.

3. Establishment of Sales Tax Service.‑‑‑(1) There shall be established a Service to be known as the Sales Tax Service.

(2) The service shall comprise such posts in the field of sales tax as may be specified by the Federal Government by notification in the official Gazette, from time to time;

Provided that the posts created for regular and permanent work relating to sales tax shall, pending issuance of such notification, be treated as temporary addition to the cadre strength.

(3) The Federal Government may remove or add any post to the cadre strength of the Service.

4. Composition of the Service.‑‑‑(1) The service shall consists of‑-----

(a) members of the Customs and Excise Group who opt to become members of the Service;

Provided that such option is made within sixty days from the commencement of these Rules;

Provided further that such option shall not vest any right in the person making option and shall be subject to acceptance by the Federal Government;

(b) the persons initially appointed to the posts of Assistant Collectors of Sales Tax (Basic Pay Scale 17), Superintendents of Sales Tax (Basic Pay Scale 16) and Senior Auditors of Sales Tax (Basic Pay Scale 16), otherwise than through the Commission; and

(c) the persons appointed in accordance with rule 6.

(2) The option once exercised under clause (a) of sub‑rule (1) and accepted by the competent authority shall be final.

5. Method of appointment, qualifications of cadre posts etc.‑‑‑The method of appointment, qualifications and other conditions of service of cadre posts shall be as laid down by the Ministry of Finance, Government of Pakistan, in consultation with the Establishment Division in accordance with sub rule (2) of rule 3 of the Civil Servants (Appointment, Promotion and Transfer) Rules, 1973;

Provided that for purpose of promotion to a higher cadre post in Service, qualifying service rendered by members of Customs and Excise Group on a post or posts in that Group shall be reckoned as service in the Sales Tax Service under these Rules.

6. Initial appointments. ‑‑‑(l) Subject to rules 4 and 5, all initial appointments to cadre posts in Basic Pay Scale 16 and Basic Pay Scale 18 and above reserved for initial appointment shall be made through the Commission.

(2) Appointment to the cadre posts in the Basic Pay Scale 17 reserved for initial appointment shall be made through Annual Competitive Examination held by the Commission.

(3) Initial appointment to cadre posts in Basic Pay Scale 15 and below reserved for initial appointment shall be made by the authorities competent to make such appointment in accordance with the Civil Servants (Appointment, Promotion and Transfer) Rules, 1973.

7. Appointment through promotion or transfer. ‑‑‑Appointment by promotion or transfer shall be made in accordance with the Civil Servants (Appointment, Promotion and Transfer) Rules. 1973.

8. Seniority. ‑‑‑(I) The members of the Customs and Excise Group on becoming members of the Service shall retain the same inter se seniority as in the Customs and Excise Group.

(2) Seniority of persons appointed on probation to cadre posts in Basic Pay Scale 17 through Commission in accordance with sub‑rule (2) of rule 6 shall be governed by the Occupational Groups and Services (Probation, Training and Seniority) Rules, 1990.

(3) Seniority of persons other than those specified in sub‑rule (2) shall be determined in accordance with the Civil Servants (Seniority) Rules, 1993.

(4) Notwithstanding anything contained in sub‑rules (1), (2) and (3), the persons specified in clause (a) of sub‑rule (1) rule 4, shall on becoming  members of the Service, rank senior to the persons specified in clauses (a) and (b) of the said sub‑rule.

9. Secretariat posts. ‑‑Officers of the Service shall be eligible for Secretariat Posts, such as Deputy Secretary and above, in accordance with the rules and orders applicable for appointments of such posts.

10. Probation and training.‑‑‑(1) Probation and training of the persons initially appointed to the cadre posts in Basic Pay Scale 17 through the Commission, shall be conducted under the Occupational Groups and Services (Probation, Training and Seniority) Rules, 1990.

(2) For probation of persons, other than those specified in sub‑rule (1), whether appointed initially or by promotion, the provisions of rule 21 of the Civil Servants (Appointment, Promotion and Transfer) Rules, 1973, shall apply.

(3) The persons initially appointed or promoted to various cadre posts shall be subject to passing of such examination or successfully completing such training during the probation period as may be prescribed by the Federal Government.