Tax Book 2023

Definitions Chapter- 01

(For CA MOD F students)

1. Short title, extent and commencement.- (1) This Act may be called the Federal Excise Act, 2005,
   (2) It extends to the whole of Pakistan (3) It shall come into force on 01- 07 - 2005.


2. Definitions. - In this Act, unless there is anything repugnant in the subject or context,—

(1) "adjudicating authority" means any authority competent to pass any order or decision under

this Act or the rules made there under, but does not include the Board or Appellate Tribunal;

(2) "adjustment" means deduction of amount of duty paid on goods used in the manufacture or

production of other goods from the amount of duty payable on such other goods in the

prescribed manner;

(3) "Appellate Tribunal" means Appellate Tribunal Inland Revenue established under section 130

of the ITO, 2001;

(4) "Board" means the Federal Board of Revenue established under the Central Board of

Revenue Act, 1924 (IV of 1924) and on the commencement of the Federal Board of Revenue

Act, 2007, the Federal Board of Revenue established under section 3 thereof.

(4A) "Chief Commissioner" means a person appointed as Chief Commissioner Inland Revenue

under section 29;"

(5) "Commissioner" means an person appointed as Commissioner Inland Revenue under section

29 of this Act;

(6) “Conveyance" means any means of transport used for carrying goods or passengers such as

vessel, aircraft, vehicle or animal etc.:

(7) "default surcharge" means surcharge levied under section 8;

(8) "Distributor" means a person appointed by a manufacturer in or for a specified area to

purchase goods from him for sale to a wholesale dealer in that area;

(8a) "due date", in relation to furnishing a return under section 4, means the 15th day of the month

following the end of the month, or such other date as the the Board may, by notification in the

official Gazette, specify and different dates may be specified for furnishing of different parts or

annexures of the return;

(8b) "dutiable goods" means all excisable goods specified in First Schedule except those which

are exempt u/s16;

(8c) "dutiable supply" means a supply of dutiable goods made by a manufacturer other than a

supply of goods which is exempt under section 16 of the Act;

(8d) "dutiable services" means all excisable services specified in the First Schedule except those

which are exempt under section 16 of the Act;

1 DEFINITIONS^

Chapter