Pkrevenue.com

Author: Mrs. Anjum Shahnawaz

  • Rupee makes gain in interbank

    Rupee makes gain in interbank

    KARACHI: The Pak Rupee gained two paisas against dollar on Wednesday owing to lower demand for import payments and contraction in current account deficit.

    The rupee ended 158.58 to the dollar from previous day’s closing of Rs158.60 in interbank foreign exchange market.

    Currency experts said that contraction in current account deficit and lower demand for import payment help the rupee to maintain levels.

    The foreign currency market was initiated in the range of Rs158.73 and Rs158.78. The market recorded day high of Rs158.76 and low of Rs158.57 and closed at Rs158.58.

    The exchange rates in open market were remained stable, The buying and selling of dollar was recorded at Rs158.50/Rs159.00, the same previous day’s closing level, in cash ready market.

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    Rupee gains two paisas in interbank market

  • Pakistan, USAID partner to streamline customs, trade procedures

    Pakistan, USAID partner to streamline customs, trade procedures

    ISLAMABAD: The Federal Board of Revenue (FBR) and US Agency for International Development (USAID) through its Pakistan Regional Economic Integration Activity (PREIA), jointly organized a one-day Stakeholders’ workshop on Pakistan Single Window (PSW) for managing Pakistan’s external trade at a local hotel in Islamabad.

    The objective of the workshop was to encourage stakeholders’ participation and collaboration in making trade related processes more efficient, effective and transparent in line with globally accepted best practices under the World Trade Organization’s Trade Facilitation Agreement (TFA).

    Single window is a key trade facilitation tool that helps countries improve efficiencies in the area of custom clearance, increase the speed at which goods can move, and reduce the overall cost of trade.

    The Pakistan Single Window is therefore one of the most important reforms needed to improve Pakistan’s trade competitiveness, and ultimately stimulate economic growth and prosperity.

    The conference brought together more than 70 participants from the public and private sector including government officials from key trade regulators, members of various chambers of commerce, trade bodies and business associations, and representatives of the international donor community collaborating with FBR on various aspects of the PSW.

    While speaking at the event, the Member Customs Jawwad Owais Agha said: “Pakistan Single Window is the most significant cross border trade facilitation initiative to have been undertaken by the Government of Pakistan.”

    He added, “In order to successfully implement this program, Pakistan Customs has not only deployed capable resources but has also allocated part of the GD fee fund to fast track the in-house development and early deployment of the PSW.

    “We hope that with continued support from participating government departments and development partners, Pakistan Customs will be able to implement this program in time.”

    The Pakistan Single Window will provide an electronic platform for the provision of services to traders. It is hoped that introduction of PSW will bring together all the stakeholders on one single platform that will further improve the process of cross-border trade, enabling businesses to expand their operations and effectively reduce the clearance time.

    While delivering remarks at the conference, USAID’s Acting Director for Office of Economic Growth and Agriculture Malick Haidara said, “Today’s workshop is a continuation of our collaborative efforts with Pakistan Customs and FBR to enhance the understanding and capacity of the stakeholders to manage the complex reforms resulting from PSW implementation.”

    Pakistan Regional Economic Integration Activity (PREIA), US AID is providing active technical assistance to the PSW initiative since its inception in order to ensure the development and early deployment of the PSW system.

    Implementation of the PSW is one of the many activities that USAID supports in Pakistan to contribute towards economic growth of the country and is indicative of the United States Government’s commitment to support Pakistan’s economy by fostering a business friendly environment and expanding trade opportunities. In the end, FBR thanked all development partners especially (PREIA), US AID for their active support to PSW.

  • Crescent Star plans to bring Hollywood’s iconic Fatburger into Pakistan

    Crescent Star plans to bring Hollywood’s iconic Fatburger into Pakistan

    KARACHI: Crescent Star Foods (Pvt) Limited has announced plans to bring Hollywood’s iconic Fatburger into Pakistan.

    Crescent Start Insurance Limited in a notification sent to Pakistan Stock Exchange (PSX) on Wednesday said that its subsidiary Crescent Star Foods (Pvt.) Limited announced plans to bring Fat Burger and Buffalo’s Express concept in Pakistan.

    It said that the announcement made by the Last Great Hamburger Stand is as follow:

    The Last Great Hamburger Stand™ has announced plans for the development of five co-branded Fatburger and Buffalo’s Express concepts in Pakistan. In partnership with Crescent Star Foods (Pvt), the co-branded restaurants will increase the brand’s presence in Pakistan.

    “Our partners and friends at Crescent Star Foods (Pvt) not only know the business, but they know and care about the people of Pakistan,” said Andy Widerhorn, CEO of FAT Brands.

    “We couldn’t be more thrilled to work with them to bring our delicious, homemade burgers and wings to Pakistan residents and visitors.”

    Crescent Star Foods is owned by Crescent Star Insurance, a relatively small insurance company in terms of its gross premiums.

    FAT Brands (FAT) is a leading global franchising company that strategically acquires, market and develops fast casual and casual dining restaurants concepts around the world. The company currently owns eight restaurant brands: Fatburger, Buffalo’s Café, Buffalo’s Express, Hurricane Grill & Wings, Elevation Burger, Yalla Mediterranean and Ponderosa and Bonanza Steakhouses, and franchises over 400 units worldwide.

    “Hollywood’s iconic Fatburger is best known for its mouthwatering, juicy burger made famous by founder Lovie Yancy in Los Angeles more than 70 years ago. Buffalo’s Express further complements Fatburger’s manu offering with fresh, never frozen, boneless and bone-in chicken wings made with over 13 different sauces.”

  • FBR issues draft rules for managing risks on clearance of goods, passengers

    FBR issues draft rules for managing risks on clearance of goods, passengers

    ISLAMABAD: Federal Board of Revenue (FBR) has notified draft rules for risk management system (RMS) for customs clearance of goods and passengers.

    The FBR issued an SRO to issue draft Risk Management System Rules.

    Through the draft the role and responsibilities of the Directorate General of Risk Management (DGRM) have been explained.

    According to the draft rules, the DGRM shall:

    (i) Manage risks pertaining to Customs clearance of goods and passengers;

    (ii) Plan and implement strategies using various risk management tools and techniques specific to particular transaction types relating to imports, exports and transit of goods and clearance of international passengers;

    (iii) Monitor, evaluate and review Risk Management System based on changing national and international trends and feedback from different stakeholders;

    (iv) Examine clearance patterns of various sectors and commodities to identify, analyze and evaluate risks and develop mitigation strategies and present the same to Risk Management Committee (RMC) for approval and implementation;

    (v) Develop system whereby different stakeholders’ compliance levels are determined. Stakeholders with high compliance level are given different treatment in the system. This may serve as a precursor for developing Authorized Economic Operators (AEO) program;

    (vi) Periodically review and address risks identified by the Risk Management Committees (RMCs);

    (vii) Putting in place a system whereby information and intelligence is shared with other regulatory authorities and businesses to identify risks and evolve strategies to enhance compliance level;

    (viii) Coordinate with Directorate General of Training & Research (DGTR) for training of officers responsible for implementing the RMS in major customs locations;

    (ix) Coordinate with Directorate General of Post Clearance Audit to work out parameters for identification of entities and sectors for conducting post clearance audits and after completion of audits, findings are communicated to DGRM in structured formats for improving RMS;

    (x) Coordinate with Directorate General of Intelligence and Investigation-Customs (DG I&I) to get feedback in the structured format after completion of investigations of cases or studies undertaken by the (DG I&I);

    (xi) Maintain security and confidentiality of the RMS, data and records;

    (xii) Devise a mechanism to maintain security and confidentiality of RMS and relevant record;

    (xiii) Conduct outreach programs for different stakeholders to improve voluntary compliance;

    (xiv) Carry out periodical evaluation of the system to identify infrastructure requirements including logistics, HR, IT tools and techniques for upgradation and improvement of RMS; and

    (xv) Keep the Federal Board of Revenue apprised of the developments in RMS.

    The FBR also proposed Risk Management Committee (RMC), under which:

    (i) There shall be a Risk Management Committee (RMC), headed by a BS-21 officer of Customs and shall comprise as many BS-19 and BS-20 officers of Customs as may be notified by the Board, which will convene the RMC meetings to review functioning and supervise implementation of the RMS. The Committee may invite any officer of Customs and representatives of other government departments to assist the RMC whenever required;

    (ii) The head of RMC will nominate an officer of the Committee to serve as Secretary of the Committee;

    (iii) Meetings of RMC shall be convened at least once every month. The RMC shall perform the following key functions:

    (a) Review of the performance of the RMS;

    (b) Review of risk parameters and behavior of important risk indicators;

    (c) Set benchmarks for interventions or interceptions focusing on targeting the risky consignments or entities.

  • SRB suspends sales tax registration of Chinese sanitation firm

    SRB suspends sales tax registration of Chinese sanitation firm

    KARACHI: Sindh Revenue Board (SRB) on Tuesday suspended sales tax registration of a Chinese sanitation firm for defaulting sales tax payment and failure to file monthly sales tax returns.

    The SRB issued notice on August 20, 2019 to suspend registration of M/s. Hangzhou Jinjiang Group Sanitation Services Co. Pakistan (Private) Limited.

    The provincial revenue body said that the company had failed to make payment of sales tax on services for the four consecutive months i.e. April, May, June and July 2019. Similarly, the company has also failed to comply with mandatory filing of monthly returns for the same months.

    The SRB in its notice informed the company that its sales tax registration had been suspended with immediate effect. However, suspension would be revoked if the company takes remedial measures of depositing outstanding amount and file all pending returns on or before August 26, 2019.

    The SRB warned that in case of non-satisfactory response or failure to take remedial measures as advised above on or before August 26, the matter shall be further proceeded for further necessary penal action under the Act, 2011.

  • FBR transfers 37 Commissioners of Inland Revenue

    FBR transfers 37 Commissioners of Inland Revenue

    ISLAMABAD: Federal Board of Revenue (FBR) on Tuesday notified transfers and postings of 37 Commissioners of Inland Revenue Service (IRS) in BS-19-20 with immediate effect under further orders.

    Following officers have been transferred and posted by the FBR:

    01. Dr. Shahid Siddiq Bhatti (Inland Revenue Service/BS-20) has been transferred and posted as Director, Directorate of Internal Audit (Inland Revenue), Lahore from the post of Commissioner, (Zone-VII) Corporate Regional Tax Office, Lahore.

    02. Mehmood Hussain Jafari (Inland Revenue Service/BS-20) has been transferred and posted as Commissioner Inland Revenue (Zone-VII) Corporate Regional Tax Office, Lahore from the post of Director, Directorate of Law, Lahore.

    03. Dr. Muhammad Sarmad Qureshi (Inland Revenue Service/BS-20) has been transferred and posted as Commissioner Inland Revenue (Zone-IV) Corporate Regional Tax Office, Lahore from the post of Commissioner, (Zone-II) Regional Tax Office II, Lahore.

    04. Imtiaz Ali Solangi (Inland Revenue Service/BS-20) has been transferred and posted as Commissioner Inland Revenue (Zone-VI) Corporate Regional Tax Office, Karachi from the post of Commissioner, (IP/TFD) Corporate Regional Tax Office, Karachi.

    05. Muhammad Irfan Raza (Inland Revenue Service/BS-20) has been transferred and posted as Commissioner Inland Revenue (Zone-I) Large Taxpayers Unit, Lahore from the post of Director, Directorate of Internal Audit (Inland Revenue), Lahore.

    06. Dr. Shah Khan (Inland Revenue Service/BS-20) has been transferred and posted as Commissioner Inland Revenue Inland Revenue (Appeals), Peshawar from the post of Commissioner, (Corporate Zone) Regional Tax Office, Peshawar.

    07. Ms. Shazia Abid (Inland Revenue Service/BS-20) has been transferred and posted as Commissioner Inland Revenue (Zone-IV) Regional Tax Office II, Karachi from the post of Commissioner, (Zone-IV) Large Taxpayers Unit, Karachi.

    08. Amjad Farooq (Inland Revenue Service/BS-20) has been transferred and posted as Commissioner Inland Revenue (Zone-II) Large Taxpayers Unit, Lahore from the post of Commissioner, (Zone-III) Large Taxpayers Unit, Lahore.

    09. Sajjad Taslim Azam (Inland Revenue Service/BS-20) has been transferred and posted as Commissioner Inland Revenue (Jhang Zone) Regional Tax Office, Faisalabad from the post of Commissioner, (Zonve-V) Regional Tax Office II, Lahore.

    10. Muhammad Jamil Bhatti (Inland Revenue Service/BS-20) has been transferred and posted as Commissioner Inland Revenue Inland Revenue (Appeals-III), Lahore from the post of Commissioner, Regional Tax Office, Sialkot.

    11. Ms. Hina Akram (Inland Revenue Service/BS-20) has been transferred and posted as Commissioner Inland Revenue (Zone-I) Regional Tax Office II, Karachi from the post of Commissioner, (Zone-II) Corporate Regional Tax Office, Karachi.

    12. Ms. Farhat Qayum (Inland Revenue Service/BS-20) has been transferred and posted as Commissioner Inland Revenue (City Zone) Regional Tax Office, Rawalpindi from the post of Director, Directorate of Internal Audit (Inland Revenue), Islamabad.

    13. Adnan Inamullah Khan (Inland Revenue Service/BS-20) has been transferred and posted as Director, Directorate of Internal Audit (Inland Revenue), Rawalpindi from the post of Commissioner, (City Zone) Regional Tax Office, Rawalpindi.

    14. Muhammad Khalid Malik (Inland Revenue Service/BS-20) has been transferred and posted as Commissioner Inland Revenue (WHT) Regional Tax Office, Sargodha from the post of Commissioner, (Lyallpur Zone) Regional Tax Office, Faisalabad.

    15. Maqsood Jahangir (Inland Revenue Service/BS-20) has been transferred and posted as Commissioner Inland Revenue (Zone-IV) Large Taxpayers Unit, Islamabad from the post of Commissioner, (Zone-IV) Corporate Regional Tax Office, Karachi.

    16. Ahsan Raza Ch. (Inland Revenue Service/BS-20) has been transferred and posted as Commissioner Inland Revenue (Zone-II) Regional Tax Office, Sargodha from the post of Commissioner, (Jhang Zone) Regional Tax Office, Faisalabad.

    17. Ms. Irum Sarwar (Inland Revenue Service/BS-20) has been transferred and posted as Commissioner Inland Revenue (Chenab Zone) Regional Tax Office, Faisalabad from the post of Commissioner, (WHT) Regional Tax Office, Faisalabad.

    18. Muhammad Anwar (Inland Revenue Service/BS-20) has been transferred and posted as Commissioner Inland Revenue (Corporate Zone) Regional Tax Office, Faisalabad from the post of Commissioner, (Zone-I) Regional Tax Office, Gujranwala.

    19. Muhammad Naveed Akhtar (Inland Revenue Service/BS-20) has been transferred and posted as Commissioner Inland Revenue (HRM) Large Taxpayers Unit, Lahore from the post of Commissioner, Inland Revenue (Appeals-III), Lahore.

    20. Muhammad Majid (Inland Revenue Service/BS-20) has been transferred and posted as Commissioner Inland Revenue (Zone-II) Regional Tax Office II, Lahore from the post of Commissioner, (Zone-I) Large Taxpayers Unit, Lahore.

    21. Muhammad Shaukat Hayat Cheema (Inland Revenue Service/BS-20) has been transferred and posted as Commissioner Inland Revenue (Zone-I) Large Taxpayers Unit,
    Islamabad from the post of Commissioner, (East Zone) Regional Tax Office, Islamabad.

    22. Khaliq Farooq Mian (Inland Revenue Service/BS-20) has been transferred and posted as Commissioner Inland Revenue (WHT) Regional Tax Office, Sialkot from the post of Commissioner, (WHT) Regional Tax Office, Gujranwala.

    23. Muhammad Asghar Khan Niazi (Inland Revenue Service/BS-20) has been transferred and posted as Commissioner Inland Revenue (Rahim Yar Khan Zone) Regional Tax Office, Bahawalpur from the post of Commissioner, (Zone-I) Regional Tax Office, Abbottabad.

    24. Dr. Muhammad Aslam Mari (Inland Revenue Service/BS-20) has been transferred and posted as Commissioner Inland Revenue (Zone-II) Corporate Regional Tax Office, Karachi from the post of Commissioner, (Zone-I) Regional Tax Office II, Karachi.

    25. Lal Muhammad Khan (Inland Revenue Service/BS-20) has been transferred and posted as Commissioner Inland Revenue (Zone-IV) Regional Tax Office III, Karachi from the post of Commissioner, (WHT) Regional Tax Office (RTO) II , Karachi.

    26. Zafar Rafiq Siddiqui (Inland Revenue Service/BS-20) has been transferred and posted as Commissioner Inland Revenue (Zone-V) Corporate Regional Tax Office, Karachi from the post of Commissioner, (Zone-IV) Regional Tax Office III, Karachi.

    27. Ch. Javed Anwar (Inland Revenue Service/BS-20) has been transferred and posted as Commissioner Inland Revenue (WHT) Regional Tax Office, Gujranwala from the post of Commissioner, (Corporate Zone) Regional Tax Office, Faisalabad.

    28. Muhammad Ali (Inland Revenue Service/BS-20) has been transferred and posted as Commissioner Inland Revenue (Zone-I) Regional Tax Office III, Karachi from the post of Commissioner, (Zone-II) Regional Tax Office, Sukkur. The officer will join his duties at his new place of posting w.e.f 01.09.2019. i.e. the date when Hasnain Brohi (IRS/BS-20) proceeds on Ex-Pakistan leave.

    29. Muhammad Tariq Jamal Khattak (Inland Revenue Service/BS-20) has been transferred and posted as Commissioner Inland Revenue (Corporate Zone) Regional Tax Office, Peshawar from the post of Commissioner, Inland Revenue (Appeals), Peshawar.

    30. Shabih-ul-Aijaz (Inland Revenue Service/BS-20) has been transferred and posted as Commissioner Inland Revenue (Zone-III) Large Taxpayers Unit, Lahore from the post of Commissioner, (HRM) Large Taxpayers Unit, Lahore.

    31. Abdul Hameed Anjum Arayn (Inland Revenue Service/BS-20) has been transferred and posted as Commissioner Inland Revenue (WHT) Regional Tax Office II, Karachi from the post of Chief, (Legal Wing) Federal Board of Revenue (Hq), Islamabad.

    32. S. Jaffar Raza Kazmi (Inland Revenue Service/BS-20) has been transferred and posted as Commissioner Inland Revenue (Zone-IV) Corporate Regional Tax Office, Karachi from the post of Commissioner, (Zone-IV) Regional Tax Office II, Karachi.

    33. Jamshed Fakhri Dahir (Inland Revenue Service/BS-20) has been transferred and posted as Commissioner Inland Revenue (Zone-III) Large Taxpayers Unit, Islamabad from the post of Commissioner, (Zone-IV) Corporate Regional Tax Office, Lahore.

    34. Abdul Qadir Shaikh (Inland Revenue Service/BS-20) has been transferred and posted as Commissioner Inland Revenue (Zone-III) Corporate Regional Tax Office, Karachi from the post of Commissioner, Inland Revenue (Appeals-II), Karachi.

    35. Jibran Masroor (Inland Revenue Service/BS-20) has been transferred and posted as Commissioner Inland Revenue (Zone-V) Regional Tax Office II, Lahore from the post of Commissioner, (WHT) Regional Tax Office, Sialkot.

    36. Muhammad Aslam (Cost Accountant/BS-20) has been transferred and posted as Chief (Cost Accounting), Corporate Regional Tax Office, Lahore from the post of Chief (Cost Accounting), Regional Tax Office, Multan.

    37. Asif Rasool (Inland Revenue Service/BS-19) has been transferred and posted as Commissioner Inland Revenue (OPS) (Sahiwal Zone) Regional Tax Office, Sahiwal from the post of Commissioner, (OPS) (IP/TFD/HRM) Regional Tax Office, Sahiwal.

    The FBR said that the officers who are drawing performance allowance prior to issuance of this notification shall continue to draw this allowance on the new place of posting.

  • Officers of DG Special Initiatives given powers

    Officers of DG Special Initiatives given powers

    ISLAMABAD: Federal Board of Revenue (FBR) has authorized powers to perform functions to the officers of the Directorate General of Special Initiatives.

    The FBR issued SRO 940(I)2019 on Tuesday in this regard.

    The Director General of the directorate has been given powers and authority of a Chief Commissioner Inland Revenue.

    The director general has been authorized powers under Sections 176, 178, 179 of the Income Tax Ordinance, 2001.

    The functions to work by the DG are:

    (i) adopting innovative ways to find high net worth individuals and generate data which can readily translate into revenue.

    (ii) coordination with departments of government, semi-government, local government, autonomous bodies, authorities and private bodies to find innovative avenues for generation of integrated data to generate revenue for the government.

    (iii) any initiative for system based generation of revenues for FBR.

    (iv) Any other initiative assigned by the Chairman FBR or Member Inland Revenue – Operations.

    The FBR has also authorized powers and functions of Director, Additional Director and Deputy/Assistant Director of the Directorate.

  • Sales tax registration number is mandatory on invoices: SRB

    Sales tax registration number is mandatory on invoices: SRB

    KARACHI: Sindh Revenue Board (SRB) has said that mentioning Sindh Sales Tax Registration Number (SNTN) on sales invoices is mandatory for persons registered with the provincial revenue body.

    The SRB issued Circular No. 4/2019 on Tuesday and said it had received several enquiries from the taxpayers, registered with Sindh Revenue Board as service providers in terms of the provisions of sections 24, 24A and 24B of the Sindh Sales Tax on Services Act, 2011, about the requirement to mention Sales Tax Registration Number (STRN) on the sales tax invoices issued by the service providers to their customers/clients/service recipients.

    The levy, payment and collection of Sindh sales tax on services in Sindh Province is governed by the provisions of the Sindh Sales Tax on Services Act, 2011 and the rules and notification issued thereunder.

    Under rule 29(1) of the Sindh Sales Tax on Services Rules, 2011, all SRB-registered taxpayers/service providers are required to issue serially-numbered sales tax invoices to its customers/clients/service recipients containing the following particulars:-

    (i) Name, address and SNTN (Sindh Sales Tax Registration Number) of the service provider;

    (ii) Name, address and NTN or SNTN or CNIC number of the service recipient;

    (iii) Serial number and date of issue of the tax invoice;

    (iv) Description, tariff heading and other details of the service provided;

    (v) Value exclusive of Sindh sales tax;

    (vi) Rate of Sindh sales tax;

    (vii) Amount of Sindh sales tax; and

    (viii) Value inclusive of Sindh sales tax

    For the purposes of registration under the Sindh Sales Tax on Services Act, 2011, Sindh Revenue Board issues a SNTN (by prefixing alphabet “S” to the NTN of the person/business enterprise) which is the unique identification of every SRB-registered taxpayer/service provider. Neither the Sindh Sales Tax on Services Act, 2011 nor the rules made thereunder recognize any sales tax registration other than SNTN.

    No other registration number is issued/generated by the Sindh Revenue Board either. In compliance with the requirement of the aforesaid rule 29(1), all sales tax invoices issued in relation to the provision of taxable services have to mention the “SNTN”, as issued by the SRB.

  • FBR sacks senior auditor on corruption charges

    FBR sacks senior auditor on corruption charges

    ISLAMABAD: Federal Board of Revenue (FBR) has sacked a senior tax auditor on the charges of corruption and misconduct.

    In an office order issued on Tuesday, the FBR said that disciplinary proceedings under Government Servants (Efficiency & Discipline) Rules, 1973 were initiated against Mian Muhammad Ibrahim, Senior Auditor (BS-16) (under suspension), Regional Tax Office, Islamabad vide Charge Sheet No.2(95)/2009-IR-III dated 21.02.2017.

    Tauqir Ahmad, the then Additional Commissioner, Regional Tax Office, Rawalpindi was appointed as Inquiry Officer to conduct inquiry on account of various acts of omission and commission committed by the accused officer; constituting “Misconduct” and “Corruption”.

    The Inquiry Officer submitted inquiry report dated 23.10.2017 according to which the charges of “Misconduct” & “Corruption” stand established against the accused officer.

    A Show Cause Notice dated 11.12.2017 was issued to the accused officer by the Authorized Officer and in response, he submitted his defence / written reply. Opportunity of personal hearing was provided to the accused officer by the Authorized Officer, which was availed on 30.10.2018.

    After considering the inquiry report, reply of the accused to the Show Cause Notice and his oral submissions during the personal hearing with the Authorized Officer, the accused officer has been found guilty of “Misconduct” and “Corruption” under Rule 3(b)&(c) of the Government Servants (E&D) Rules, 1973.

    Now therefore, Member (Admn), being the Authority in this case, after having considered all aspects of the case and the recommendations of the Authorized Officer has imposed major penalty of “Removal from Service” upon Mian Muhammad Ibrahim, Senior Auditor (BS-16) under Rule 4(1)(b)(iii) of the Government Servants (Efficiency & Discipline) Rules, 1973 with immediate effect.