What changed in the Federal Excise Rules, 2005 on 2023-10-31

Between the version published 2015-06-30 and the one published 2023-10-31, 11 sections appeared for the first time.

Reading this in plain terms: a section appearing for the first time usually means Parliament inserted a new provision. A section disappearing usually means it was omitted. Neither is certain from the text alone, so treat this as a guide to what to check rather than as proof.

New in this version

• section 48D: Intimation of filing of appeal to the respondent
• section 48E: Filing of affidavit regarding contrary facts
• section 48F: Defective appeals etc
• section 48G: Power of attorney etc., by authorized representative
• section 48H: Procedure for filing and disposal of stay application
• section 48N: Manner of destruction of record
• section 48O: Seal of the Commissioner (Appeals)
• section 82A: Bar on sale to inactive persons
• section 87: Mandatory monitoring of GLT Units
• section 88: Federal excise invoice to accompany vehicles
• section 89: Requirements under federal excise Notification No. S.R.O. 217(1)/2010, dated the 31st March, 2010 to be applicable

How to check this yourself

Open the 2023-10-31 version in full and compare against the earlier one. Both carry a link to their official FBR PDF and a SHA-256 checksum, so you can verify either against the source.

This is information, not legal or tax advice.