19 February 2004	Thursday	27 Zilhaj 1424

ISLAMABAD, Feb 18: The Central Board of Revenue has worked out measures for the quick disposals of cases pending in the adjudication collectorates for years as a part of restructuring of tax administration.

Officials told Dawn on Wednesday that the main causes of pendencies in the adjudication collectorates were defective and later submission of draft show-cause notices by executive collectorates; non or late submission of para-wise comments by the executive collectorate and lack of proper follow-up of these cases by the collectorates and detections made were mostly not supported adequately.

To cope with the situation, the officials said, it was decided that the executive collectorate within 30 days of audit report's finalization, draft show-cause notice, which would be vetted by the legal wing of the executive collectorate and sent to the adjudication collectorate concerned through additional collector or in the absence of additional collector by the deputy collector (Audit).

The collector adjudication should, within 30 days from the date of the covering letter, issued the show-cause notice to the taxpayer, which would be mandatory.

The executive/adjudication collectorate's performance re-show cause notice should be monitored by the audit wing of the CBR and the report to be sent to member legal or sales tax for taking cognizance of the defaulting collectorates.

It was also decided that the executive collectorates pendencies at Tribunal, High Courts and Supreme Courts should also be monitored by the audit wing of the CBR and report sent to member legal for taking necessary measures.

The adjudication officers should not wait unduly for information, documentation and issue order-in-original listing their shortcomings with fixing responsibility wherever possible.

If any change reconciliation of the audit detections were made during the adjudication process, these should be approved by additional collector or deputy collector (Audit) concerned. Senior auditor and auditors should not change detections without approval.

The officials said that collector adjudication after receiving approved copy of the minutes within 30 days should forward to the member Audit. It was also decided that collector adjudication - Rawalpindi, Peshawar, Faisalabad and Multan - should make out a case with proper justifications for a separate adjudication collectorate at Rawalpindi, Peshawar, Faisalabad and Multan and sent their recommendations to the member (Legal) for implementation.

It was also decided that all adjudication collectorates would now issue order-in-original within 180 days and extension would only be issued when properly supported.