(Item wise / produce wise on daily dally basis) & Involved huge amount of sales I supplies without payment of

Sales Tax. n case of non-furnishing of requisite record I Information I clarification with plausible and cogent
1reasons, necessary action Is required to be Initiated against the RIP as per the relevant sections / rules made
there In the Sales Tax Act, 1990, Income Tax Ordinance,

2001 and Federal Excise Act, 2005 read with rules made there under as well as legal action Is also required to
be Initiated against the R/p under the relevant rules I laws made there under.

08. As per Income tax returns for the tax year 2021 declared by the R/p, it is revealed that the said R/p has
declared / claimed Royalty of Rs.256,474,807/-, whereas no tax payment In this respect Is reflected In the
Sales Tax returns. Therefore the said R/p ls required to clartfy / explain his position along with supporting
record I documents i.e all

bank statements (personal & business), all business details, stock /Inventory record (item wise I product wise
on dally basis), sales records {Item wls-e / product wise on daily basis)

& purchase records {Item wise / product wise on dally basis) & Involved huge amount of sales I supplies
without payment of Sales Tax. n case of non-furnishing of requisite record I information I clarification with
plauslble and cogent reasons, necessary action Is required to be initiated against the R/p as per the relevant
sections / rules made there In the Sales Tax Act, 1990, ncome Tax Ordinance, 2001 and Federal Excise Act,
2005 read with rules

made there under as well as legal action Is also required to be Initiated against the R/p under the relevant
rules / laws made there under.

In order to ascertain the factual position and to further probe / to check the genuineness of the stock I
inventory declared and In hand and sales I supplies & purchases I mports made by the said R/p, the following
Sales Tax record I documents I information with plausible and cogent reasons for scrutiny I investigation
purpose under section 37 of the Sales Tax Act, 1990 for the period from July 2017 till lune 2022 has been
Inquired from the said firm vlde aforesaid letter:

All Purchase nvoices

All Sales nvoices

Inventory / Stock Record (Product wise I Item wise on monthly basis / dally) as per the followlng format:

Month Opening Purchases I Total Sold Out (If Wastage / Closing stock
Balance anv) Reiectlon
All Price list of Items / Goods purchases and supplied

Opening / Closlng Stock - Value I Quantity.

List of all Distributors / wholesale agents and their addresses

Bank Statements (All) & Details of all business Bank Accounts Notified I Operated by the RIP along with
compllance of section 73 of the Sales Tax Act, 1990 and copies of crossed banking instruments received I
realized I cleared in I from