The document discusses customs and sales tax procedures in Pakistan. It describes how an aggrieved party can refer a case to the High Court within 90 days if unsatisfied with a ruling from the Appellate Tribunal. The High Court will then hear the case and issue a judgment. It also describes an alternative dispute resolution process where a committee appointed by the Federal Board of Revenue can resolve disputes between registered persons and the tax authorities within 90 days to avoid lengthy legal proceedings.

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 the
application to High Court stating any question of Law arising out of such
order.
•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 of
6 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.
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5. Customs & Sales Tax
Alternative 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 Tax
3. 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