Obeying FBR’s orders made mandatory

Obeying FBR’s orders made mandatory

Under Section 72 of Sales Tax Act 1990, it has been made mandatory for officials of Inland Revenue to obey orders of the Federal Board of Revenue (FBR).

The Federal Board of Revenue (FBR) issued the Sales Tax Act, 1990 updated up to June 30, 2021. The Act incorporated amendments brought through Finance Act, 2021.

Following is the text of section 72 of the Sales Tax Act, 1990:

72. Officers of Sales Tax to follow Board’s orders, etc.– All officers of Inland Revenue and other persons employed in the execution of this Act shall observe and follow the orders, instructions and directions of the Board:

Provided that no such orders, instructions or directions shall be given so as to interfere with the discretion of [officers of Inland Revenue in the exercise of their quasi-judicial functions.

(Disclaimer: The text of above section is only for information. Team PkRevenue.com makes all efforts to provide the correct version of the text. However, the team PkRevenue.com is not responsible for any error or omission.)

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