The Sales Tax Act, 1990, clearly outlines the procedures for service of notices, orders, or decisions to taxpayers or other persons under its jurisdiction. These procedures are governed by Section 56 of the Act, which specifies the acceptable modes of service to ensure proper communication and compliance.
Section 56: Service of Orders, Decisions, and Notices
Subsection (1): Service on Resident Individuals
For resident individuals, notices, orders, or requisitions are deemed properly served if:
1. Personal Service: The notice is served directly to the individual. If the individual is under legal disability or is a non-resident, the notice may be served on their representative.
2. Registered Post or Courier: The notice is sent via registered post or courier service to the individual’s usual or last known address in Pakistan.
3. Service Under Civil Procedure: The notice is served in accordance with the procedures for serving summons under the Code of Civil Procedure, 1908 (Act V of 1908).
4. Electronic Communication: The notice is sent electronically through email or to the e-folder maintained for e-filing of sales tax and Federal excise returns by the registered person.
Subsection (2): Service on Other Persons
For entities other than resident individuals, notices, orders, or requisitions are considered properly served if:
1. Personal Service: The notice is served on the representative of the person.
2. Registered Post or Courier: The notice is sent via registered post or courier service to the registered office or address designated for receiving notices under the Act. If no such address exists, the notice is sent to any office or place of business of the person in Pakistan.
3. Service Under Civil Procedure: The notice is served as per the procedures for serving summons under the Code of Civil Procedure, 1908.
4. Electronic Communication: The notice is sent electronically through email or to the e-folder maintained for e-filing purposes.
Subsection (3): Service on Dissolved Associations
If an association of persons is dissolved, any notice, order, or requisition may be served on the principal officer or any member of the association who held that position immediately prior to dissolution.
Subsection (4): Service on Discontinued Businesses
For businesses that have been discontinued, notices, orders, or requisitions can be served directly on the individual or their representative at the time of business discontinuation.
Subsection (5): Validity of Service
Once a notice under this Act has been complied with in any manner, its validity cannot be questioned.
In summary, Section 56 ensures a structured and reliable framework for serving notices under the Sales Tax Act, 1990, accommodating various scenarios to facilitate compliance and legal enforcement.