The

SINDH REVENUE BOARD

ACT, 2010
[Assented on: 20th June, 2010]
[Published on: 24th June, 2010]

Notification No. PAS/Legis-B-12/2010, dated 24th June,

2010.--The Sindh Revenue Board Bill, 2010 having been passed by
the Provincial Assembly of Sindh on 3rd June, 2010 and assented
to by the Governor of Sindh on 20th June, 2010 is hereby
published as an Act of the Legislature of Sindh.
The
SINDH REVENUE BOARD ACT, 2010
(SINDH ACT NO: XI OF 2010)

AN
ACT

to provide for the establishment of the Sindh Revenue Board

in the Province of Sindh.
Preamble.--WHEREAS it is expedient to provide for the
establishment of the Sindh Revenue Board and to regulate the
matters relating to the fiscal and related economic policies;
administration, management; imposition, levy and collection of
taxes, duties, cess and other levies by establishing an organization,
capable of enforcing the tax system through application of modern
techniques of information and developing automated system of
collection and assessment, in the Province of Sindh and for matters
 Sindh Revenue Board Act, 2010

connected therewith or ancillary thereto;

It is hereby enacted as follows:--

1. Short title, extent and commencement.--(1) This Act may

be called the Sindh Revenue Board Act, 2010.
(2) It extends to the whole of the Province of Sindh.
(3) It shall come into force at once.

2. Definitions.--In this Act, unless there is anything repugnant

in the subject or context--
(a) “Advisory Council” means the Council constituted
under section 6;
(b) “Board” means the Sindh Revenue Board
established under this Act;
(c) “Chairman” means the Chairman of the Board 1[and
includes an Acting Chairman of the Board];
(d) “Committee” means a committee constituted under
2[sub-section 8] of section 3;

(e) “employees” means the persons in the employment

and service of the Board and its offices,
organizations and its departments;
(f) “Government” means the Government of Sindh;
3[(ff) “Government Servant” means a person in the
service of the Federal Government or in the
Provincial Government;]
(g) “human resource policy” means the policy related to

1 The words added by the Sindh Revenue Board (Amendment) Act, 2017 (Sindh Act No.
XVII of 2017), (Assented on: 11th April, 2017).

2 Substituted for the words and figures “sub section 8” by the Sindh Revenue Board
(Amendment) Act, 2017 (Sindh Act No. XVII of 2017), (Assented on: 11th April, 2017).

3 Clause (ff) added by the Sindh Revenue Board (Amendment) Act, 2017 (Sindh Act No.
XVII of 2017), (Assented on: 11th April, 2017).
 Sindh Revenue Board Act, 2010

employees for the purpose of enhancing efficiency

in the functioning of the Board, which has been
approved by the competent authority from time to
time;
(h) “member” means any person appointed or
nominated as a member 1[and includes a senior
member or ex-officio member] of the Board;
(i) “person” includes the natural person, entity, any
company or association or body of persons, whether
incorporated or not;
(j) “prescribed” means prescribed by regulations and
rules;
(k) “regulations” means the regulations made under this
Act;
(1) “rules” means and rules made under this Act;

3. Establishment of the Sindh Revenue Board.--(1) There

shall be established a Board to be called the Sindh Revenue Board,
which shall consist of 2[such number of members as may] to be
appointed or nominated by Government.
(2) The Board shall exercise all powers and functions
assigned to it under this Act and the rules made thereunder.
3[(3) Government may appoint or nominate any person as
the Chairman or a member on such terms and conditions and for
such period 4[not exceeding three years] as it may determine 1[:]]

1 The words added by the Sindh Revenue Board (Amendment) Act, 2017 (Sindh Act No.
XVII of 2017), (Assented on: 11th April, 2017).
2 Substituted for the words “not less than four members” by the Sindh Revenue Board
(Amendment) Act, 2017 (Sindh Act No. XVII of 2017), (Assented on: 11th April, 2017).
3 Sub section (3) substituted by the Sindh Revenue Board (Amendment) Act, 2012 (Sindh
Act No. VII of 2013). At the time of substitution sub section (3) was as under:
“(3) Government may appoint or nominate the Chairman on such
terms and conditions as it may determine.”

4 The words inserted by the Sindh Revenue Board (Amendment) Act, 2017 (Sindh Act No.
XVII of 2017), (Assented on: 11th April, 2017).
 Sindh Revenue Board Act, 2010

2[Provided that where a serving Government servant is

appointed or nominated as a Chairman or a member, other than an
ex-officio member but has attained the age of superannuation
before the expiry of three years from the date of such appointment
or nomination, Government may allow him to continue to hold the
office of the Chairman or the member, as the case may be, for a
period not exceeding three years from the date he was so appointed
or nominated:
Provided further that the Government may, in its
own discretion, extend the aforesaid period of three years by
another period of two years in a manner that such a person does not
exceed the age of sixty five years at the end of such extended
period.]
(4) Government shall appoint a Principal Accounting
Officer.
(5) Government may designate any member who shall
act as an Acting Chairman in the absence of Chairman.
(6) Government, on the recommendation of the Board
shall appoint the Secretary of the Board.
(7) The Board shall meet at least once in a 3[three
months] but a special meeting of the Board may be convened by
the Chairman at any time or on the request of any member.
4
(8) [The Board may ] constitute one or more
committee (s) which shall perform such functions as are entrusted

1 Substituted for the full stop by the Sindh Revenue Board (Amendment) Act, 2017 (Sindh
Act No. XVII of 2017), (Assented on: 11th April, 2017).

2 Provisos added by the Sindh Revenue Board (Amendment) Act, 2017 (Sindh Act No.
XVII of 2017), (Assented on: 11th April, 2017).

3 Substituted for the word “month” by the Sindh Revenue Board (Amendment) Act, 2017
(Sindh Act No. XVII of 2017), (Assented on: 11th April, 2017).
a
4 Substituted for the word “ [Board] shall” by the Sindh Revenue Board (Amendment) Act,
2017 (Sindh Act No. XVII of 2017), (Assented on: 11th April, 2017).

a Substituted for the word “Government” by Sindh Revenue Board (Amendment) Act,
2012 (Sindh Act No. VII of 2013).
 Sindh Revenue Board Act, 2010

to them by it.
(9) Government may delegate any of its powers to the
1[Board or the Chairman] on such terms and conditions as
Government may determine.

4. Powers and functions of the Board.--(1) The Board shall

exercise powers and perform all such functions that are necessary
to achieve the objects and purposes of this Act and include the
following:--
(a) to implement the tax administration reforms with
the approval of Government;
(b) to promote voluntary tax Compliance and to make
the Board a service oriented organization and to
implement comprehensive policies and programs
for the education and facilitation of taxpayers,
stakeholders and employees, etc., in order to
develop the Board into a modern efficient entity;
(c) to adopt modern effective tax administration
methods, information technology systems and
policies in order to consolidate assessments;
improve processes, organize registration of
taxpayers, widen the tax base, and make
departmental remedies more efficient including
enforcement of, or reduction or remission in duty,
penalty 2[default surcharge or tax], in accordance
with the relevant law for the time being in force;
(d) to improve the productivity through a
comprehensive and effective human resource
strategy;
(e) to identify and select through advertisement of

1 Substituted for the word “Chairman” by the Sindh Revenue Board (Amendment) Act,
2017 (Sindh Act No. XVII of 2017), (Assented on: 11th April, 2017).

2 Substituted for the word “or tax” by the Sindh Revenue Board (Amendment) Act, 2017
(Sindh Act No. XVII of 2017), (Assented on: 11th April, 2017).
 Sindh Revenue Board Act, 2010

vacancies in widely published newspapers, and on

such terms and conditions as may be prescribed;
(f) to grant performance based additional allowances or
any other incentives 1[, bonuses] and rewards to the
employees 2[including contractual employees and
the Chairman] and members of the Board;
(g) to take appropriate measures including internal
controls to combat corruption within the
organizations under the Board and provide checks
to ensure the integrity of employees that is verified
periodically through applicable procedure which
shall be made one of the criterion for promotion and
incentives;
(h) to engage serving Government Servants on
deputation, prepare job description of any post and
create posts as may be prescribed by rules;
(i) to direct or advise, where necessary, investigation or
inquiry into suspected duty, cess or tax evasion, tax
and commercial fraud;
(j) to introduce and maintain a system of accountability
of performance, competence and conduct of the
employees;
(k) to establish a foundation for the welfare of the
present and retired employees and their families,
and to create, establish, organize, assist in the social
and cultural facilities;
(l) to make regulations, policies, programs, strategies
in order to carry out the purposes of this Act;
(m) to create field formations of Board for greater

1 The comma and word inserted by the Sindh Revenue Board (Amendment) Act, 2017
(Sindh Act No. XVII of 2017), (Assented on: 11th April, 2017).

2 The words inserted by the Sindh Revenue Board (Amendment) Act, 2017 (Sindh Act No.
XVII of 2017), (Assented on: 11th April, 2017).
 Sindh Revenue Board Act, 2010

efficiency in implementation of assigned taxes,

duties, charges, cess and levies and refer to them
with appropriate titles;
(n) to set up mechanism and processes that facilitate
removal of grievances and complaints of the
taxpayers;
(o) to carry out any other function, activity and acts,
etc., as decided and determined by the Board;
(p) to enable electronic communication in respect of all
taxation matters such as e-filing, e-payments, e-
notice, e-notification, digital imaging, protocols or
agreements as may be prescribed; and
(q) to perform any other functions entrusted from time
to time by Government.
(2) The Board may, where appropriate, issue
notifications, orders, advices, circulars, rulings and instructions for
the enforcement of any of the provisions of fiscal laws and the
provision of this Act.
(3) The Board shall perform all other functions as
assigned by Government for the purpose of implementation of this
Act.

5. Human resource management.--(1) The power of the

Board in respect of its employees shall include, inter alia, the
following:--
(a) to implement the human resource policy;
(b) to assess, identify, create, increase, decrease or
designate or re designate posts and prepare, execute
the internal job posting regime as may be prescribed
by rules;
(c) to lay down qualifications and criteria for the
posting of employees against specialized or
available posts;
 Sindh Revenue Board Act, 2010

(d) to implement a transparent evaluation process to

assess if the official is qualified for posting against a
specialized or available post;
(e) to make assessment of integrity of the employees
for the purpose of evaluation process or for the
purpose of posting, promotion or transfer;
(f) to transfer, select or post the official or employees
against any post on the basis of transparent criteria
of selection of internal job postings or transfers as
may be prescribed by regulations;
(g) to transfer any official to any post in any entity
owned by the Board;
(h) to take any action, issue orders, regulations,
guidelines, code of conduct, in order to fulfill the
objects and purposes of this Act;
(i) to appoint advisers, commissioners, consultants,
experts, interns, liaison officers, and other staff,
with or without remuneration to assist the Board or
any revenue department under its administration or
in the discharge of any duties as may be prescribed;
(j) to fix an honorarium or remuneration of advisers,
commissioners, consultants, experts, fellows,
interns, liaison officers and other staff engaged by
the Board, from time to time, for the services
rendered; and
(k) to provide local or foreign training and courses to
any officer or class of officers for better
administration and collection of taxes.
(2) Notwithstanding, the appointment of any official
against any post, the official shall not have any, vested right to
retain the said post.
1[(3) Notwithstanding anything contained in this Act or

1 Sub-section (3) added by the Sindh Revenue Board (Amendment ) Act, 2012 (Sindh Act
No. VII of 2013).
 Sindh Revenue Board Act, 2010

any other law, rules or judgment or any court, the Board shall be
competent to redesignate or regularize its 1[* * *] employees
working on contract or temporary basis, in basic pay scale 1 to 20,
through a Selection Committee to be notified by Government or, as
the case may be, the Board and Government or Board shall not be
required to refer such employees to and consult the Sindh Public
Service Commission for making such appointments or on matters
relating to qualifications for such appointment and methods of their
recruitment.]

6. Constitution of the Advisory Council.--(1) There shall be

an Advisory Council, which shall consist of--
(i) Chief Minister Sindh;
(ii) Minister for Finance;
(iii) Minister or Advisor to Chief Minister Sindh for
Planning and Development;
(iv) Minister or Advisor to Chief Minister Sindh for
Investment;
(v) Chief Secretary, Sindh;
2[(v-a) Secretary, Government of Sindh, Law Department;]
(vi) Chairman of the Board;
(vii) Secretary Finance Department; and
(viii) Any other member co-opted by the Board.
(2) Government may nominate 3[not exceeding four
members] from the private sector, having specialized qualification
and technical expertise about taxation matters, as it may deem
appropriate.

1 The word “existing” omitted by the Sindh Revenue Board (Amendment) Act, 2017
(Sindh Act No. XVII of 2017), (Assented on: 11th April, 2017).

2 Clause (v-a) inserted by the Sindh Revenue Board (Amendment ) Act, 2012 (Sindh Act
No. VII of 2013).

3 Substituted for the words “two members” by the Sindh Revenue Board (Amendment)
Act, 2012 (Sindh Act No. VII of 2013).
 Sindh Revenue Board Act, 2010

7. Representation to the Chairman.--(1) Any person

aggrieved by any action done or taken for the enforcement of the
fiscal laws or due to any act of maladministration, corruption and
misbehavior by any officer or employee of the Board or any
unnecessary delay or hardship caused due to any administrative
process may prefer representation to the Chairman for redressal of
his grievance.
(2) The Chairman or any other designated officer, as
the case may be, on behalf of the Chairman, shall take the
appropriate action to redress such grievance.

8. Delegation of functions and powers by the Board.--(1)

The Board may, subject to such conditions as it deems necessary,
delegate any of its functions and powers to Government
department or agency;
1[(2)The Board may, subject to such conditions as it
deems necessary, delegate any of its functions and powers to the
Chairman.]

9. Validity of Proceedings.--(1) No act proceeding, decision

or order of the Board or a committee of the Board shall be invalid
by reason only of the existence of vacancy in, or any defect in the
constitution of, the Board or any committee.

10. Directions from Government.--(1) Government may,

from time to time, direct or advise the Board to conduct its affairs
and perform its functions in such manner as may be specified and
such directions and advice shall be binding on the Board.
(2) Government may entrust the Board the functions
and powers under any law for the time being in force.
2
[10-A. Assistance to Board.--All the Government

1 Sub-section (2) added by the Sindh Revenue Board (Amendment) Act, 2017 (Sindh Act
No. XVII of 2017), (Assented on: 11th April, 2017).

2 Section 10-A added by the Sindh Revenue Board (Amendment) Act, 2012 (Sindh Act No.
VII of 2013).
 Sindh Revenue Board Act, 2010

departments, autonomous bodies, corporations established or

controlled by Government shall provide necessary assistance and
support to the officers of the Board in carrying out the functions
under this Act 1[and shall also provide necessary assistance and
support to the officers of the SRB in carrying out their functions
and duties under this Act or under any other law empowering them
to administer or collect any tax, cess, fund, fee or levy].]

11. Budget and accounts of the Board.--(1) The Board shall,

in respect of each financial year, in accordance with the prescribed
financial procedure, prepare its accounts of the receipts and
payments and budget estimates and submit the same to the Finance
Department for further process.
(2) Once the budget has been approved, the Board shall
have the full powers to incur expenditure, or re-appropriate funds,
subject to any general or specific instructions that the Finance
Department may, from time to time, issue in this regard.
(3) The Board shall maintain its accounts in accordance
with the procedure prescribed by the Controller General of
Accounts and such accounts shall be audited by the Auditor
General of Pakistan.
(4) The Board shall provide an annual financial report
to Government.

12. Annual report.--The Board shall prepare an annual report

of its activities and present it to Government for laying the same
before the Sindh Assembly.

13. Indemnity.--No prosecution, suit or other legal proceeding

shall lie against the Board, the Chairman, Members, officers and
the other employees for anything done in good faith for carrying
out the purposes of this Act, rules or regulations or orders made or
issued thereunder.

1 The words added by the Sindh Revenue Board (Amendment) Act, 2017 (Sindh Act No.
XVII of 2017), (Assented on: 11th April, 2017).
 Sindh Revenue Board Act, 2010

14. Power to create and maintain data bank.--(1) The Board

shall create and maintain a data bank containing information from
third parties necessary to perform the objects and purposes of this
Act. Such data shall be used for increasing the taxpayers’ base and
to ensure accuracy of information submitted by existing taxpayers
and for the financial analysis leading to proper economic
assessments, audits, detection of tax evasion and policy decisions
as may be necessary. The data shall be used further to evaluate the
performance of the employees.
(2) The Board shall have power to share its data and
obtain data from the data base maintained by Government or any
of its statutory body, law enforcement entity or utility companies,
stock exchange, State Bank of Pakistan, banks financial
institutions, the trade bodies and any other organizations.
(3) The Board may advise any person or entity to
furnish or share any tax related information under the arrangement
that may arrive between the Board and such person or entity.

15. Properties and assets to vest in the Board.--(1) All

properties, assets and records hereinafter purchased or acquired by
the Board shall vest in it and become property of the Board from
the commencement of this Act.
(2) The Board shall create its own logo, insignia,
stationary, printed forms, returns, challans and online
communication mechanism which shall become property of the
Board after commencement of this Act.
(3) All rights, liabilities and obligations arising out of
the activities of the Board whether arising out of contract or
otherwise shall be the rights, liabilities and obligations of the
Board under this Act.
(4) All intellectual property rights arising from
technical or professional report, analysis, or system, written,
prepared or developed by the employees of the Board shall vest in
the Board.
 Sindh Revenue Board Act, 2010

16. Board may impose any fee or charges.--The Board may

levy any fee or charges for making expenditure on the provision of
enhanced facilities for the taxpayers, or direct cost reimbursement
or expenses, and reasonable return on investment or profit, where
services are provided as may be prescribed.

17. Act to override other laws.--(1) The provisions of

sections, 4, 5, 11, 13, 15 and 16 shall have effect notwithstanding
anything to the contrary contained in any other law for the time
being in force and the rules made thereunder.
(2) Any provision contained in any other law, rule or
regulation shall, to the extent to which it is repugnant to the
provisions of this Act, become or be void, as the case may be.

18. Power to make rules.--Government may make rules for

carrying out the purposes of this Act.

19. Power to make regulations.--The Board may make

regulations for carrying out the purposes of this Act.

20. Removal of difficulties.--Government may, by order,

provide for the removal of any difficulty which may arise in
giving effect to the provisions of this Act:
Provided that the power under this section shall not be
exercised after the expiry of three years from the commencement
of this Act.

1
[21. Validation.--Notwithstanding any omission, discrepancy
or defect in the establishment or composition of the Board or
anything to the contrary contained in this Act or the Sindh Sales
Tax on Services Act, 2011 (Sindh Act No. XII of 2011), or the
rules made thereunder--

1 Section 21 added by the Sindh Revenue Board (Amendment) Act, 2017 (Sindh Act No.
XVII of 2017), (Assented on: 11th April, 2017).
`

(a) any action of the Chairman on behalf of the Board

or anything to the contrary contained in any decree,
judgment or order of any court, the sales tax or any
other amount levied, charged, assessed, adjudged,
collected, realized or recovered by the functionaries
of the Board from any person shall be deemed to
have been validly levied, charged, assessed,
adjudged, collected, realized or recovered under
this Act and the said Act No. XII of 2011; and
(b) any action taken by the Chairman till the
establishment or constitution of the Board under
section 3 of the Act shall be deemed to be the action
taken by the Board.

***