Introduction

 

Sindh Revenue Board (Government of Sindh) issued following Two Notifications ref:

  1. SRB-3-4/9/2019
  2. SRB-3-4/10/2019

Both the above SROs were issued on June 15, 2019

 

Commentaries

 

  1. SRB-3-4/9/2019

Through the above mentioned notification, the whole of the amount of Penalty and such of the default surcharge on the Principal amount of contribution of outstanding Sindh Workers Welfare Fund as on 31st May, 2019 have been exempt, provided that the principal amount outstanding contribution along with 1% of the amount of additional amount thereon if deposited in the prescribed manner during the period from 17th June, 2019 to 22nd June, 2019; and  2% of the amount of additional amount thereon if deposited during the period from 24th June, 2019 to 30th June, 2019.

 

The benefits of this notification shall also be available in cases where Industrial Establishment has late paid the Principal amount of Contribution prior to the date of this notification but has not yet discharged the liability of Penalty.

 

This notification shall not apply to the refund or adjustment of any amount of fund or default surcharge or penalty as has already paid before the 31st May, 2019.

 

After the expiry of aforementioned payment period, the provisions of Sindh Sales Tax on Services Act, 2011 in the matter of charge of additional charge or tax, penalty and prosecution matters shall apply in case of any additional charge or amount, penalty and prosecution under Sindh Workers Welfare Fund Act, 2014.

 

  1. SRB-3-4/10/2019

Through the above mentioned notification, the amount of Penalty prescribed under section 5(1) of the Sindh Companies Profits (Workers Participation) Act, 2015 and interest as per paragraph 2 of the scheme of the 2015-Act and penalties/default surcharge under Sindh Sales Tax on Services, 2011 have been exempt, provided that the leftover amount of contribution of Sindh Worker Participation Fund outstanding along with 1% of the amount of penalty/interest if deposited in the prescribed manner during the period from 17th June, 2019 to 22nd June, 2019; and  2% of the amount of penalty/default surcharge if deposited during the period from 24th June, 2019 to 30th June, 2019.

 

The benefits of this notification shall also be available in cases where Industrial Undertaking has late paid the leftover amount of contribution of Sindh Worker Participation Fund outstanding prior to the date of this notification but has not yet discharged the liability of Penalty.

 

This notification shall not apply to the refund or adjustment of any amount of fund or default surcharge or penalty as has already paid before the 31st May, 2019.

 

After the expiry of aforementioned payment period, a penalty which may extend to twenty thousand rupees and, in case of a continuing failure, a further sum which may extend to two thousand rupees for every day after the first during which the failure continues shall apply in accordance with section 5(1) of the Sindh Companies Profits (Workers Participation) Act, 2015. Furthermore, Interest will be charged as per paragraph 2 of the scheme of the aforesaid Act-2015.

 

Link of SROs

 

  1. SRB-3-4/9/2019:   SRB 20190615_notification_3-4-9
  2. SRB-3-4/10/2019: SRB 20190615_notification_3-4-10