The document discusses the appellate tribunal process for tax disputes in Pakistan. It provides details on: - The appellate tribunal is the highest judicial authority for tax matters related to facts and figures. Its decisions on these are final. But for matters of law, an application can be made to the tribunal to refer the case to the relevant high court. - The process and requirements for appeals to the high court and supreme court are described if the tribunal or high court decisions are unfavorable. Alternative dispute resolution options are also mentioned. Eligibility criteria and application details are provided for membership in the appellate tribunal.

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PROJECT
 SUBMITTED TO: MR. FAIZ AHMAD.
 SBMITTED BY: MR. MUHAMMAD SUDAIS KHALID.
MS. SABA MUSSARAT.
MS. TAHIRA ASHRAF.
MR. MUHAMMAD RIZWAN.
MR.MUHAMMAD MUZAMMIL.
 SUBJECT: INCOME TAX.
 TOPIC: APPELLATE TRIBUNAL.
 DATED: 28 May 2015

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Appellate tribunal
In case of any dispute between the taxpayers and tax department an appeal can be made to
appellate tribunal. it is the highest judicial authority for the for the matter of tax in case of
point of facts and figures their decision is full and final. But in case of point of law the
application should be made to appellate tribunal (submission of appellant tribunal) to refer
this application to the high court of that provenience if the application is for federal the refer
to the Islamabad high court.
Reference to High Court.-
(I) Within ninety days of the communication of the order of the Appellate
Tribunal under sub-section (7) of section 132, the aggrieved person or the
Commissioner may prefer an application, in the prescribed form along
with a statement of the case, to the High Court, stating any question of law
arising out of such order.
(2) The statement to the High Court referred to in sub-section (1), shall set out
the facts, the determination of the Appellate Tribunal and the question of
law which arises out of its order.
(3) Where, on an application made under sub-section (1), the High Court is
satisfied that a question of law arises out of the order referred to in sub-
section (1), it may proceed to hear the case.
(4) A reference to the High Court under this section shall be heard by a Bench
of not less than two judges of the High Court and, in respect of the
reference, the provisions of section 98 of the Code of Civil Procedure,
1908 (Act V of 1908), shall apply, so far as may be, notwithstanding
anything contained in any other law for the time being in force.
(5) The High Court upon hearing a reference under this section shall decide the
question of law raised by the reference and pass judgment thereon
specifying the grounds on which such judgment is based and the
Tribunal’s order shall stand modified accordingly. The Court shall send a
copy of the judgment under the seal of the Court to the Appellate Tribunal.
(6) Notwithstanding that a reference has been made to the High Court, the tax
shall be payable in accordance with the order of the Appellate Tribunal:
Provided that, if the amount of tax is reduced as a result of the judgment in
the reference by the High Court and the amount of tax found refundable by
the High Court may, on application by the Commissioner within thirty
days of the receipt of the judgment of the High Court that he wants to
prefer petition for leave to appeal to the Supreme Court, make an order
authorizing the Commissioner to postpone the refund until the disposal of
the appeal by the Supreme Court.
(7) Where recovery of tax has been stayed by the High Court by an order, such
order shall cease to have effect on the expiration of a period of six months

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following the day on which it was made unless the appeal is decided or
such order is withdrawn by the High Court earlier.
(8) Section 5 of the Limitation Act, 1908 (IX of 1908), shall apply to an
application made to the High Court under sub-section (I).
(9) An application under sub-section (1) by a person other than the
Commissioner shall be accompanied by a fee of one hundred rupees
If the high-court of that provenience or Islamabad high-court take a decision that is
unfavourable for you then you have a right to go to the supreme court of Pakistan.
Appeal to the Supreme Court:-
Section 134 of the income tax ordinance 2001 provided right of appeal to the Supreme Court
both for the taxpayer and department against any judgement of high court delivered on a
reference on a question of law under section 133. This right was subject to the certification by
high court case is fit one for appeal to Supreme Court.
However it was observed the article 185 of constitution of Pakistan also provides the right of
filing of cpla by any person, against the judgement of a high court, to the Supreme Court.
This section was considered as a duplication in the law. Therefore, section 13 has been
omitted with effect from July 1, 2005.
If Supreme Court take decision that is unfavourable for you then you have a right to
refer this application to the prime minister.
Appeal flow chart:
Appeal against the order of authority to whom the appeal can be
submitted
1. Commissioner inland revenue commissioner of inland revenue (appeals)
Or any other officer of Inland Revenue
2. Commissioner inland revenue(appeals) appellate tribunal
3. Appellate tribunal reference to high court (on a point of law only)
4. High court supreme court as per constitution of Pakistan
There are two type of members of appellate tribunal
1. Account members:-
There background are related to the account or bureaucracy.
2. Judicial members:-
The background are related to the judiciary or law.
Appellate tribunal are not the part of tax department it is the court of tax.
Who go to the appellate tribunal?
1. As a taxpayers :-

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As a taxpayer you should go to the appellate against the tax department.
2. As a tax department :-
As a tax department should go to the appellate tribunal against the tax payer.
Who are appointed the appellate tribunal?
Member of appellate tribunal should be appointed by federal government.
Alternative Dispute Resolution (ADR)
The term "alternative dispute resolution" or "ADR" is often used to describe a wide variety
of dispute resolution mechanisms that are alternative to full-scale court processes. The term
can refer to everything from facilitated settlement negotiations in which disputants are
encouraged to negotiate directly with each other prior to some other legal process, to
arbitration systems or mini-trials that look and feel very much like a courtroom process.
Processes designed to manage community tension or facilitate community development
issues can also be included within the rubric of community based ADR.
ADR systems may be generally categorized as negotiation, conciliation/mediation, or
arbitration systems. Negotiation systems create a structure to encourage and facilitate direct
negotiation between parties to a dispute, without the intervention of a third party. Mediation
and conciliation systems are very similar in that they interject a third party between the
disputants, either to mediate a specific dispute or to reconcile their relationship. Mediators
and conciliators may simply facilitate communication, or may help direct and structure a
settlement, but they do not have the authority to decide or rule on a settlement. Arbitration
systems authorize a third party to decide how a dispute should be resolved.
Two kinds of ADR have been practiced in Pakistan; traditional ADR and public bodies based
ADR. The formal refers to the traditional, centuries old system (which was good for simple
cases but when it came to status quo issues, would readily succumb to elite capture)
including Panchayat (in Punjab) and Jirga (in NWFP and Balochistan). The later includes the
ADR attached to public bodies and included Arbitration Councils, Union Councils and
Conciliation Courts.Arbitration Councils were confined to issues of divorce, permission for
second marriage, and maintenance for existing wives. Union Councils provided the
arbitration forum (through elected councilors) under Muslim Family law Ordinance 1961 and
looked after a few selected family related issues. Conciliation courts were established under
Conciliation Courts Ordinance 1961 and were vested with limited civil/criminal/pecuniary
jurisdiction. Majority of the above initiatives were rendered ineffective as the local councils
(which had an important role in these forms of ADR) were dissolved frequently and no clear
strategies for capacity building of the members of these bodies were ever formulated.
RecentInitiatives regarding ADR in Pakistan

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a. Code Of Civil Procedure (CPC) which is the primary procedural law for civil matters
in Pakistan, has been amended (under AJP) for providing enabling mechanism for Court
Annexed ADR in Pakistan (Section 89-A)
b. Small Claims and Minor Offences Ordinance 2002 has been promulgated for
providing exclusive forum (at the district level) for facilitating the resolution of smaller
disputes. This law also provides ADR mechanism for facilitating the resolution and
settlement of disputes within the framework of the formal court system. This could be
transformed into an excellent forum for addressing disputes in the emerging justice sector in
Pakistan;
c. Under the Access to Justice Program, the review of Arbitration Act represents a
significant policy action. This review needs to be undertaken and capacity building initiatives
put in place to promote effective arbitration regime in Pakistan.
d. A new local government system has been introduced in Pakistan, establishing elected
local governments at the level of Union Council, Tehsil (Sub District Level) and the District
level. The institution of Musalihat Anjuman (literally meaning conciliation forums) has been
provided at the level of Union Councils for dispute resolution through ADR (including
conciliation, mediation and arbitration). The finalization of the rules of Business for these
bodies is essential to popularize the use of ADR.
The conference will explore the opportunities to promote and encourage use of ADR and
highlight its importance in strengthening good governance.
Eligibility:
Both male and female candidates are eligible

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Any relaxation, whether in Minimum or Maximum age limits).
five (5) years general relaxation up to the age of 55 years.
Min Age:
45
Max Age:
50
Qualification/Experience required:
A person who has exercised the powers of a District Judge and is qualified to be Judge of a
High Court. OR A person who is or has been an advocate of a High Court and is qualified to
be a Judge of a High Court. OR A person who has held the Judicial office for a period of ten
(10) years as given in Article 193(2)(a), (b) & (c) of Constitution of Islamic Republic of
Pakistan.
Domicile:
PUNJAB=2, SINDH(U)=1, KHYBER_PAKHTUNKHWA=1, BALOCHISTAN=1,
Closing Date:
20-MAY-13
Note:
DOMICILE: Punjab=Two (Open merit=One and Women quota=one), Sindh (Urban) =One,
Khyber Pakhtunkhwa=One and Baluchistan=One.
Candidates who have experience as an Advocate of a High Court are required to provide a
detailed Cause List and a Certificate of having more than 10 years active practice duly
verified by the Registrar High Court.
Duties andPowers of the Revenue AppellateTribunal
Duties and powers conferred by the notification No.6/89 dated 28-7-1989 of the Government
of the Union of Myanmar are as follows:-
(a). To pass judgment on cases of appeal , revision and review submitted under the laws
related to revenues, taxes and duties.
(b). To decide , after hearing and scrutinizing whether or not there is issue of law on
reference cases, and whether or not the case should be submitted to the Supreme Court.
(c). In hearing and passing judgments on cases related to revenues taxes and duties submitted
to the Tribunal , judgments and decisions are to be made in accordance with the laws , rules,
regulations, etc. relating there to .
(d). Judgments and decisions are to be made after careful scrutiny on cases that are heard on
issues whether or not they are in conformity with law, whether or not they are correct
factually and whether or not they are fair and correspond to norms.
(e). In cases heard and passed judgments by the Revenue Appellate Tribunal, on matters
relating to question of facts, the decision of the Revenue Appellate Tribunal is final.