Section 56 of Sales Tax Act, 1990 has defined service of notices and orders under sales tax act.
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 56 of the Sales Tax Act, 1990:
56. Service of orders; decisions etc. – (1) subject to this Act , any notice, order or requisition required to be served on a resident individual, other than in a representative capacity for the purposes of this Act shall be treated as properly served on the individual if –
(a) personally served on the individual or, in the case of an individual under a legal disability or a non-residents individual the representative of the individual;
(b) sent by register post or courier service specified in clause (b) of sub-section (2) or to the individual’s usual or last known address in Pakistan;
(c) served on the individual in the manner prescribed for service of a summons under the code of civil procedure, 1908(Act V of 1908); or
(d) sent electronically through email or to the e-folder maintained for the purpose of e-filing of sales tax-cum-Federal excise returns by the registered person.
(2) Subject to this Act, any notice order or requisition required to be served on any person, other than a resident individual to whom sub-section (1)applies, for the purposes of this Act, shall be treated as properly served on person if –
(a) personally served on the representative of the person;
(b) sent by registered post or courier service to the person’s registered office or address for service of notices under this Act, in Pakistan or where the person does not have such office or address, the notice is sent by registered Post to any office or place of business of the person in Pakistan;
(c) served on the Person in the manner prescribed for service of a summons under the code of civil procedure, 1908(Act V of 1908); or
(d) sent electronically through email or to the e-folder maintained for the purpose of e-filing of sales tax-cum-Federal excise returns by the registered person.
(3) Where an association of persons is dissolved, any notice, order or requisition required to be served under this Act, on the association or a member of the association may be served on any person who was the principal officer or a member of the association immediately before such dissolution.
(4) Where, business stands discontinued, any notice, order or requisition required to be served under this Act, on the person discontinuing the business may be served on the person personally or on any individual who was the person’s representative at the time of discontinuance.
(5) The validity of service of a notice under this Act shall not be called into question after the notice has been complied with in any manner.
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