Appeals
Upcoming SlideShare
Loading in...5
×

Like this? Share it with your network

Share

Appeals

  • 357 views
Uploaded on

This presentation explains that what are the types of appeals in courts, procedure of making appeals. Useful for Commerce, Business and Law students to understand the appeals procedure.

This presentation explains that what are the types of appeals in courts, procedure of making appeals. Useful for Commerce, Business and Law students to understand the appeals procedure.

More in: Education
  • Full Name Full Name Comment goes here.
    Are you sure you want to
    Your message goes here
    Be the first to comment
No Downloads

Views

Total Views
357
On Slideshare
356
From Embeds
1
Number of Embeds
1

Actions

Shares
Downloads
2
Comments
0
Likes
1

Embeds 1

https://www.linkedin.com 1

Report content

Flagged as inappropriate Flag as inappropriate
Flag as inappropriate

Select your reason for flagging this presentation as inappropriate.

Cancel
    No notes for slide

Transcript

  • 1. Customs & Sales Tax Presented by HuMaYuN Khalid
  • 2. Customs & Sales Tax Reference to High Court section (47)Within 90 days of communication order of A.T under sec(46/5)aggrieved party or any officer not below Add. collector may refer theapplication to High Court stating any question of Law arising out of suchorder. •The statement referred to High Court in sub section (1) shall includes on the following points Decision of Appellate Tribunal Question of Law Presented by HuMaYuN Khalid
  • 3. Customs & Sales TaxThe High Court after satisfaction may proceed to hear the case under sub sec(1). This type of case will be heard by two judges of High Court otherwise it will be handle under section (98) of the code of Civil Procedure 1908. After hearing the case the High Court will give the judgment there on specifying the groups on the judgment is based. High Court will sent a copy of Judgment to Appellate Tribunal under the High Court seal. The Cost of any reference to the High Court shall be in the Discretion of the Court. Tax will be payable according to the order of Appellate Tribunal either the case is referred to the High Court. The Additional collector is authorized to appeal the Supreme Court for further decision after receiving the reducing or refunding tax order from High Court within 30 days. Presented by HuMaYuN Khalid
  • 4. Customs & Sales TaxWhen recovery of Tax has been stayed by High Court the recovery period of6 months will be expired from the date of reference or when the order is passed. Application or Reference to High Court under sub-sec (1)will be handled under limitation Act, 1908 (IX of 1908) sec (5). Application fee Rs/-100. will be paid by the person other then Additional Collector authorized by the COS. The Appeal which is filed by the lower rank officer of COS. will be considered as appeal from Collector. ************************************************************************* Presented by HuMaYuN Khalid
  • 5. Customs & Sales TaxAlternative Dispute Resolution(section 47A)1. Any reg. person aggrieved in connection with any dispute pertaining to: a. the liability of tax against reg. person, admissibility of refunds; b. the extant of waiver of default surcharge and penalty; c. The quantum of input tax admissible in terms of sub-sec(3) of sec(7); d. Relaxation of any procedural or technical irregularities and condo nation of any prescribed time limitation; e. Any other specific relief required to resolve the dispute Presented by HuMaYuN Khalid
  • 6. Customs & Sales Tax  A person may apply to FBR for appointment of committee for resolving the dispute mentioned in detail in the application which is in the Court. Except those cases where FIR is lodged under the Act, or where the criminal matters are handled, or where there is case of large amount of revenue. In the above case a reg. person can apply to FBR for appointment of committee for resolving the dispute under act.2. After examination Board will appoint a committee within 30 days consisting on following authorities. 1. Officer of Sales tax not below the rank of Additional Collector 2. Two persons from notified Panel--- retired Judges not below District & Session Judge 3. Chartered or Cost Accountants , Advocates 4. Representatives of trade bodies or Associations, or any other reputable tax payers for resolution of dispute. Presented by HuMaYuN Khalid
  • 7. Customs & Sales Tax3. The Committee works under sub sec(2) and examine the issue. Committee can take experts opinions, can conduct audit by an officer or any other person and shall make recommendations within 90 days. If Committee fails to resolve the dispute within 90 days the Board will dissolve the present committee and constitute a new committee, which shall decide the case within further period of 90 days . If the dispute is not dissolved within the period of 90 days it will taken up by appropriate forum for decision.4 Board after getting the recommendations from committee can pass an order within 45 days. The Chairman may pass an order as may deemed just and equitable by taking action on the application of person if there is an error in the order passed before.5 The reg. person may make payment of any duty and taxes as recommended by the Board under sub-sec(4), such order must be submitted before tribunal or the court where the case is referred.6 The board may make rules for carrying out the purpose of this section notifying in Official Gazette. Presented by HuMaYuN Khalid
  • 8. Presented by HuMaYuN Khalid