PEOPLE'S
DISTRICT COUNCIL EXPORT TAX RULES, 1976
[Gazette
of Sind, Part IV‑A., 17th February 1977]
No.
SO. III/2‑1/75.‑In exercise of the powers conferred by section 90 of the Sind
People's Local Government Ordinance, 1972 (Sind II of 1972) read with entry 20
of Schedule VIII thereto the Government of Sind are
pleased to make the following rules;-----
CHAPTER I‑PRELIMINARY
1. (1) These rules may
he called the People’s District Council Export Tax Rules, 1976.
(2) They shall come into
force at once and shall extend to such District Councils and with effect from
such date or dates as may be notified in this behalf by the Government from
time to time.
(29 In these rules
unless the context otherwise requires the following expressions shall have been
appearing hereby respectively assigned to them that is to say‑
(a) "appendix"
means the appendix to these rules;
(b) "carbon
process" means writing a document in duplicate by an indelible pencil by
means of double‑faced carbon Tapers:
(c) Chairman" means
the Chairman
(d) "Clerk"
means export tax clerk;
(e) "Council"
means the People's District Council;
(f) "`District
Council limits" "means limits of the revenue District, excluding the
limits of the People's Municipalities and Committees;
(g) "exporter"
means a person incharge of goods at the time of export and includes the person
on whose behalf such goods are exported;
(h) "export"
means export from the District Council limits;
(i) "Export Tax
Schedule" means the Export Tax Schedule notified in the Government Gazette
for the District Council;
(j) "form"
means a form in the appendix;
(k)
"Government" means the Government of Sind.
(l) "Inspecting
officer" means the Controlling Authority, Chairman, Chief Executive
Officer, Tax Inspector, or any member or' the Council or another person
authorized by the Controlling Authority or Chairman to inspect, and supervise
the working of these rules;
(m) "lessee"
means the person in whose favour the rights of recovery of export tax have been
leased;
(n)
"Ordinance" means the Sind People's Local Government Ordinance,
1972;
(o) "tax"
means the export tax;
( p) "tax
post" means the export tag post established under these rules;
(q) "vehicle"
includes a motor vehicle (private or public), Donkey cart, Bullock cart, Camel
cart, or any other means of transportation.
CHAPTER
II‑TAX LIMITS, TAX BARRIERS, TAX POSTS
AND
TAX OFFICES
3. The Limits for the
purposes of collection and administration of export tax, shall be the District
Council Limits from which goods liable to tax are exported.
4. (1) The Council shall
provide a tax office which may be located at the Council office or at such
other place in the District as the Council may deem fit.
(2) The Council may
provide such branch tax offices as may be necessary and assign to them such
functions of the tax office as may be specified from time to time.
5. (1) The Council may
fix a tax barrier on any road for intercepting export traffic liable to tax and
establish a tax post with such arrangements for the working of the tax barrier
as may be necessary.
(2) The Council shall
assign a name to every tax post.
(3) All tax posts,
except those in relation to which the Council by order specifies the opening
and closing times, shall remain open for twentyfour hours.
6. A map of the District
showing the location of the tax posts, shall be kept at the tax office and
shall be available for public inspection during office hours.
7. The Council shall
provide at each tax post a suitable set of scale arid weights or weighing
machine, which shall be kept in working order and ;shall be
tested from time to time by the inspecting officers.
8. (1) The Chief
Executive Officer shall be the Ex‑officio Taxation Officer of the Council.
(2) Subject to General
direction and control of the Controlling Office and Chairman, the taxation
officer shall be the Head of the Taxation Department of the Council and shall
among other matters be responsible for the assessment and collection of the
tax, the effective working of the tax posts and tax offices, and prevention of
evasion of the tax.
9. (1) There shall be
such number of Tax Inspectors as may be specified by the Council from time to
time.
(2) A Tax Inspector
shall at least be a graduate or a matriculate with five years experience of
similar work.
(3) The Chairman shall
determine the jurisdiction/beat of Tax Inspectors. The Tax Inspector, shall be
responsible for the efficient working of the tax posts under his jurisdiction
and prevention of the evasion of the tax.
10. (1) For every Tax
posts there shall be such number of Clerks and Peons as may be fixed, from time
to time, by the Council with the approval of the Controlling authority.
(2) The Tax Clerk shall
be at least Matriculate.
(3) A Clerk shall be the
incharge of the post, and shall, among other matters, be responsible for the
assessment and collection of the tax on the goods presented at the post and the
taking of such steps as may be necessary to ensure that the goods liable to the
tax do not cross the post without the payment of.
11. The staff
responsible for the collection of the tax may be provided with such uniforms as
may be specified by the Council.
CHAPTER IV‑PRESENTATION
OF GOODS AT TAX POSTS
12. (1) Every person
exporting goods liable to tax either by rail or road or air, shall present such
goods at the tax post through which they are exported.
(2) In case the goods
are in transit from other Council or a Peoples Municipality or Town Committee,
upon presentation of a certificate of payment of the tax or, in case the tax
is not imposed by such Council or Peoples Municipality or Town Committee, a
certificate of the origin of the consignment from such Council or People's
Municipality or Town Committee, obtained from the tax port or octroi post of
the Council or Peoples Municipality or Town Committee, the goods presented
under sub‑rule (1) shall be exempted from the tax.
(3) On presentation of
the goods to an octroi post or tax post for a certificate under sub‑rule (2)
the octroi post or tax post shall promptly issue such certificate in Form 1.
13. The Driver of every
vehicle carrying goods liable to tax shall stop the vehicle at the post and the
driver of every vehicle whether carrying goods liable to tax or not, shall stop
when signalled to do so by any official on duty.
14. The officials on
duty at the post may inspect the goods presented at the post, weigh such goods
which are carried or supposed to be carried in such manner as may be necessary
for the assessment of the tax thereon
15. No official on duty
at the post shall demand and no person shall pay or give to any such official,
any amount or thing for which a receipt is not issued under these rules;
16. A complaint book in
Form 2 shall be maintained at every tax post, and any person may record his
complaint in such complaint book. Every complaint shall be investigated by the
Taxation Officer or the Inspector and the action taken shall be recorded in the
complaint book and conveyed to the person making the complaint.
CHAPTER V‑ASSESSMENT AND
COLLECTION OF THE TAX
17. (1) The tax shall be
assessed in accordance with the rates specified in the export tax schedule.
(2) When a consignment
consists of two or more classes or goods chargeable at different rates each
portion of the consignment shall be treated as a separate
consignment.
18. (1) The Clerk shall
assess the tax payable on goods presented at the post and shall receive the
amount and issue receipt thereof in Form 3.
(2) The receipt shall be
prepared by the carbon process in duplicate and the original copy thereof shall
be given to the exporter.
(3) The total amount
brought forward and progressive total carried forward shall be shown on the
duplicate copy of the receipt.
19. The tax shall be
calculated on the gross weight of the consignment including packing and other
containers.
20. If there is any
doubt or dispute about the assessment on any goods or the liabilities of any goods
to tax, the tax shall be paid according to the demand of the Clerk and the
person aggrieved may appeal to the Taxation officer within ten days.
CHAPTER VI‑ASSESSMENT OF
TAX ON RAIL BORNE GOODS
21. (1) Every exporter
shall, immediately after a consignment from within the District Council limits
is booked with the Railway Station, pay the tax at the nearest post, and shall
file a declaration giving details of the date of booking the weight of the
consignment, R. R. No. and any other necessary ‑A details.
(2) The Clerk shall
assess and recover the tax according to the declaration filed under sub‑rule
(1), and issue a receipt accordingly.
22. The Taxation Officer
shall take all necessary measures to stop evasion of the tax through Railway
Stations.
CHAPTER VII‑ EXEMPTIONS
23. A charitable or
welfare institution, or any institution or body exporting goods for its use
may, with the prior approval of the Controlling Authority or Government be
exempted from the tax.
CHAPTER VIII‑ACCOUNTS OF
TAX POSTS
24. The Clerk Incharge
of the tax post shall be responsible for the proper custody of all cash
received at the post and the maintenance of the records.
25. All cash received at
the tax post shall be kept in a safe or locked cash‑box to be provided for
the purpose.
26. When there is a
change of duty of a Clerk at the tax post, a charge report giving details in
respect of cash and seized goods if any, shall be recorded in the charge
register.
27. At the close of each
day at the time to be fixed by the Chairman, the transactions of the day at the
tax post shall be closed.
28. A cash‑book in Form
4 shall be maintained for each tax post and shall be filled up when the
transactions for the day have been closed.
29. A Jinswar register
in Form 5 and a Jinswar Ledger in Form 6 shall be maintained at each post.
30. The cash collected
at the tax post shall be credited in the National Bank of Pakistan Branch
situated in the Town on the same day, and if there is no such branch the Tax
Inspector shall collect the cash from the Clerk every day and credit the amount
in the Bank situated in the„Town where the Inspector has his Headquarters.
CHAPTER IX‑INSPECTIONS
31. The Tax Inspector
shall be responsible for the efficient working of all tax posts in his circle
and all officials at such posts shall be under his general control.
32. (1) The Tax
Inspector shall inspect every post in his circle at least thrice in a week. The
post at his headquarter shall as far as possible be inspected every day.
(2) The Taxation Officer
shall inspect every post in the District at least once in every month.
(3) An inspection book
in Form 7 shall be kept at every post and the result of every inspection shall
be recorded in such book.
33. (1) If as a result
of any inspection or investigation, it is found that the tax has been under
charged in any case, the demand for the amount charged less shall be raised
against the exporter and he shall be required by a notice to pay the
amount within the period specified in the notice.
(2) In case of under
assessment, if the exporter is not traceable or the amount cannot be recovered
from him, the amount shall be recovered from the clerk responsible for such
assessment if after such enquiry as may be necessary, he is found to be at fault.
CHAPTER
X‑CHECKING OF GOODS AND THE ORGANIZATION
OF RAIDS
34. (1) Any Inspecting
Officer who finds a person in possession of goods which are in !he process of
being exported and are liable to tax, he may call upon such person to show
receipt of the tax, and may verify 'the entries therein by inspection of the
goods, and any person so called upon shall produce the receipts, furnish such
information as may be required in connection therewith and permit the officer
to inspect the goods.
(2) For the purposes of
sub‑rule (1) the Inspecting Officer may, by signal, require any driver of any
vehicle to hault and permit the goods carried therein being inspected.
(3) If the person
incharge of the goods held up for checking has no receipt or the tax has been
evaded partly or that goods do not tally with the descriptions entered in the
receipts, the inspecting officer shall investigate the case.
(4) If as a result of
investigation under this rule the Inspecting Officer is satisfied that the
person incharge is guilty of evasion of the tax, lie shall register a case of
evasion of tax against him.
35. (1) In connection
with the investigation under rule 34, the Taxation Officer may, by a written
notice (Form No. 8) call upon any person to furnish such information, produce
such record or account, including proof of payment of the tax on the goods
specified in the notice.
(2) If as a result of
investigation under rule 34, the Inspecting Officer is satisfied that there has
been an under assessment of the tax and for such under assessment the exporter
is not responsible the Inspecting Officer shall recover the amount less charged
and issued receipt accordingly.
36. The Taxation Officer
may obtain such assistance from the police as may be necessary for conducting
raids under these rules.
CHAPTER XI‑EVASION of
TAX
37. All cases of evasion
of tax, shall be investigated by the Taxation Officer or with his permission by
the Tax Inspector.
38. If as a result of
any investigation made under these rules the Taxation Officer is satisfied
that the tax has not been paid on any goods which have been exported, a case of
evasion of tax shall be registered against the exporter of such goods, and such
exporter shall be called upon through notice in Form No. 9 to pay up the tax
within seven days, failing which the amount shall be recovered as arrears of
land revenue.
39. (1) Offences of
evasion of tax may be compounded with the permission of the Chairman or the
Taxation Officer on payment of the amount of the tax evasion and a sum of
composition up to ten times of the tax.
(2) If the Offence of
evasion of tax is not compounded, the person concerned shall be prosecuted.
(3) All cases of
prosecution under sub‑rule (2) shall be entered in the Export Tax Evasion
Register (Form No. 10).
40. A complaint for
violating any of these rules, shall be filed by the Chairman or the Taxation
Officer or any other person authorized by the Chairman in this behalf.
CHAPTER XII‑SEIZURE
OF GOODS
41. (1) If the Taxation
Officer has reason to believe that any goods on which the tax has not been paid
and the exporter is not prepared to pay the tax, he may pass an order or
seizure of such goods and seize or cause such goods to be taken in custody.
(2) In case the Taxation
Officer is not available on spot to pass orders of seizure of goods under sub‑rule
(1), the Inspecting Officers or the Clerk on duty may order the seizure and
submit the papers immediately to the Taxation, Officer for confirmation.
(3) The order of seizure
passed under this rule shall show the list of articles seized and shall
comprise of three foils in Form No. 10. The third foil shall be handed over to
the person from whom the goods have been seized and the second fail shall be
forwarded to the Council tax branch.
42. A seizure register
in form No. 12 shall be maintained in the office of the Taxation Officer in
which all transactions about seizure of goods and the release or disposal of
such goods shall be recorded.
43. The seized goods
shall be kept in "Amanat" and the Chairman shall levy such charges
for conveyance and safe custody of the goods seized as may be fixed by him from
time to time.
44. (1) If the person
whose goods have been seized pays the tax and the charges under rule 43, the
goods shall be released and entry to that effect shall be made in the seizure
register specifying the nature of disposal of the case. ,
(2) If the goods are not
claimed within the period specified in the order of seizure or if they are
claimed but the tax and the charges under rule 43 are not paid, ‑the goods or
such portion thereof as may be necessary to satisfy the claim of the Council
with regard to the tax and other charges, may be sold or disposed of by way of
public auction by the Taxation Officer.
(3) If any balance of
the proceeds of auction under sub‑rule (2) is left after adjustment of the
claim of the Council, it shall be refunded to the person concerned on a claim
being made by such person within fifteen days of the auction, and in any other
case such balance shall be deposited in the Council fund.
CHAPTER XIII‑APPEALS
45. Notwithstanding
anything to the contrary contained in the West Pakistan Local Council (Appeal)
Rules, 1961. Appeals against the assessments made and orders issued under these
rules, shall lie before (i) the Taxation officer, if the orders are issued by
the Tax Clerk or the Tax Inspector, (if) the Chairman, if the orders are issued
by the Taxation Officer, arid (iii) the Controlling Authority, if the orders
are issued by the Chairman.
46. The provisions of
rules 3, 4, 5, 6 and 7 of the West Pakistan Local Council (Appeal) Rules, 1961,
shall mutatis mutandis apply to all cases of appeals under these rules.
CHAPTER XIV‑LEASE OP
COLLECTION OP THE TAX
47. (1) The Council may
lease out public auction for a period not exceeding one year the collection of
the tax on such terms and conditions as are specified by the Council from time
to time.
(2) The acceptance of
any bid of auction conducted under this rule shall be subject or confirmation by
the Council.
(3) The Chairman shall
within seven days of the date of auction, submit the bid accepted at the
auction to the Council for its confirmation.
(4) In case the Council
does not accord its confirmation to the bid, the lease of the tax shall again
be put to auction.
48. The successful
bidder shall, within seven days of acceptance of his bid, produce a valid bank
guarantee to the extent of the amount of the contract of collection of the tax.
49. (1) The person whose
bid has been accepted at the time of auction, shall forthwith deposit with the
Officer conducting the auction, an amount equal to ten per cent. of his bid as
security for the payment of the lease money to the Council and the security so
deposited shall forthwith be refunded to the bidder if the Council does not
confirm his bid.
(2) Where the Council
confirms the bid, the deposit shall be refunded to the bidder after the period
for which the collection of the tax was leased to him, its over and he has paid
up all the dues of the Council and has fully performed ail his obligations
under the lease agreement.
50. The amount of
contract shall be paid by the lessee in ten equal monthly instalments payable
to the Council on the first of each month in advance.
51. If the lessee fails
to pay any instalments within the time specified under these rules, or
contravenes any of the provisions of Export Tax Schedule, or any terms and
conditions of the lease agreement entered into by him with the Council, the
Chairman, may without prejudice to any other action which it may be entitled to
take against the lessee under the law, forfeit his security deposit and cancel
his case forthwith and in such a case the collection of the tax for remaining
part of the year, as the case may be, shall be re-auctioned under these rules,
and expenditure on such re-auction ands loss if any shall be recovered from the
lessee by enforcing the guarantee given by him under rule 48.
52. (1) When the
collection of the tax is leased out under these rules ail tax posts within the
District Council limits shall operate under the control of and be manned by the
lessee and all amounts collected as tax shall belong to the lessee.
(2) The lessee shall
maintain an account of the receipt of the tax in approved forms and such accounts
shall at all reasonable times be open to inspection by the Taxation Officer or
any other Inspection Officer.
(3) The lessee and every
person employed by the lessee or his agent for collection of the tax shall be
deemed to the person appointed to collect the tax under these rules and shall
exercise all powers and be subject to all responsibilities attached to a
person appointed to collect the tax, under these rules.
(4) The powers and
functions of the Council in regard to composition of the tax under Chapter XI
shall also be exercised by the lesseee, and such case the tax due shall be
retained by the lessee and the amount of composition shall be credited to the
Council fund.
(Mate.‑For Forms (1) to (2) please see Gazette of Sind, Part IV‑A,
dated 17th February 1977.]
No comments:
Post a Comment