PROCEDURE FOR ACTION U/S 37A OF SALES TAX ACT,1990

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STGO NO.2 OF 2025 (C. No.1(1) Secy(ST-Ops) 2022//9789-R dated 06/08/2025

FBR directed procedure before initiating investigation to leading action under sub-section (8) and (9) of Section 37A of STA, 1990.

  1. Inquiry shall not be initiated unless approval from the commissioner has been obtained;
  2. After conclusion of inquiry the commissioner shall not give approval to initiate investigation unless he has obtained approval from the Member (IR Ops) of the Board;
  3. Before seeking approval of the Member (IR Ops), it is binding upon the Commissioner to make to make consultation with two representatives of the Business Community from amongst such representativesas notified by the Board;
  4. Business Community members shall be from Boards notified list in this regard on Web Portal;
  5. Two Members / Persons nominated by Trade Organization  mentioned in column  3 of table and approved by Board;——–.

For further details kindly see STGO No.2 of 2025  dated 06-08-2025,

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