Scope and Payment of Tax Chapter- 05
(b) a person who has been dismissed or compulsorily retired from service,
(c) a person who is an un discharged insolvent; and
(d) a person who has been found guilty of misconduct as defined in clause (xxxi) of
sub rule (1) of Rule 2.
Procedure to appoint authorized representative [U/R 61]
To appoint his authorized representative, a taxpayer shall issue a Letter of Authorization,
in the Form specified in STR-13, duly signed by proprietor, partner or director of the
company or business concern, which shall be submitted by the authorized representative
before the adjudicating authority or Appellate Tribunal. The authorized representative will use
the Letter of Authorization for a single hearing, or till final decision of the case by the
adjudicating authority or the Appellate Tribunal as the case may be.
Power to disqualify [U/R 62]
On receipt of a complaint against any authorized representative for misconduct from the
Appellate Tribunal, any officer of the Board or, as the case may be, an adjudicating authority,
the Board may, after affording such representative an opportunity of being heard, disqualify him
from representing the taxpayer.- Estate of deceased person [U/S 53]
The tax liability of a deceased registered person under the Act shall be the first charge on his
estate in the hands of his successors.- Estate in bankruptcy [U/S 54]
(1) If a registered person is declared bankrupt, the tax liability under this Act shall pass on to
the estate in bankruptcy if it continues to operate the business.
(2) If tax liability is incurred by an estate in bankruptcy, the tax is deemed to be a current
expenditure in the operations of the estate in bankruptcy and shall be paid before the
claims preferred by other creditors are settled.- Removal of difficulties [U/S 55]
If any difficulty arises in giving effect to the provisions of this Act or the rules made or
notifications issued there under, the Board may through a general order or otherwise, issue
instructions-or directions, not inconsistent with the provisions of this Act, for such actions to be
taken by an Officer Inland Revenue or any other person as it considers necessary or expedient
for the purpose of removing the difficulty.- Service of orders, decisions, etc. [U/S 56]
(1) Any notice, order or requisition required to be served on a resident individual, other than in
a representative capacity 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-resident individual, the representative of the individual;
(b) sent by registered post or courier service to the place of business or to the
individual's usual or last known address in Pakistan: or(c) served on the individual in the manner prescribed for service of a summons under
the Code of Civil Procedure, 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) Any notice, order or requisition required to be served on any person, other than a resident
individual, for the purposes of this Act, shall be treated as properly served on the 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