SALES TAX SERVICE
--
(1) Any person, other than the Board or any of its officers, aggrieved by any decision or order passed under sections 22, 23, 24B, 43, 44, 47, 68 or 76 by an officer of the SRB may, within thirty days of the date of receipt of such decision or order, prefer an appeal to the Commissioner (Appeals) SRB.
(2) An appeal under sub-section (1) shall–
(a) be in the prescribed form;
(b) be verified in the prescribed manner;
(c) state precisely the grounds upon which the appeal is made;
(cc) in case the appellant desires to be heard through an agent or authorized representative in terms of section 67 or section 70, be accompanied with a Letter of Authorization, as prescribed;
(d) be accompanied by the fee specified in sub-section (3); and
(e) be lodged with the Commissioner (Appeals) SRB within the time set out in sub-section (4).
(3) The prescribed fee shall be –
(i) where the appellant is a company, two thousand rupees; or
(ii) where the appellant is not a company, one thousand rupees.
(4) An appeal under this section shall be preferred to the Commissioner (Appeals) within thirty days from the date on which the order or decision is served upon the appellant.
(5) The Commissioner (Appeals) SRB may, upon application in writing by the appellant, admit an appeal after the expiration of the period specified in sub-section (4) if the Commissioner (Appeals) SRB is satisfied that the appellant was prevented by sufficient cause from lodging the appeal within that period.
Appeal to the Appellate Tribunal.—
(1) Where the taxpayer or the officer of the SRB objects to any order passed by the Commissioner under section 55 or by the Board under section 56 or by the Commissioner (Appeals) SRB, including an order under sub-section (4) of Section 58, the taxpayer or officer may appeal to the Appellate Tribunal against such order.
(2) An appeal under sub-section (1) shall be-
(a) in the prescribed form;
(b) verified in the prescribed manner;
(bb) in case the appellant desires to be heard through an agent or authorized representative in terms of section 67 or section 70, be accompanied by a Letter of Authorization as prescribed;
(c) accompanied, except in case of an appeal preferred by an officer of the SRB, by the fee specified in sub section (3); and
(d) preferred to the Appellate Tribunal within sixty days of the date of service of order of the Commissioner or the Board or Commissioner (Appeals) SRB on the taxpayer or the officer of the SRB, as the case may be.
(3) The prescribed fee shall be two thousand rupees.
(4) The Appellate Tribunal may, upon application in writing, admit an appeal after the expiration of the period specified in clause (d) of sub-section (2) if it is satisfied that the person appealing was prevented by sufficient cause from filing the appeal within that period.
Reference to the High Court. —
(1) Within sixty days of the communication of the order of the Appellate Tribunal under section 62, the aggrieved person or any officer of the SRB not below the rank of a Deputy Commissioner SRB, authorized by the Commissioner SRB 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 subsection (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 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 deliver a judgment thereon specifying the grounds on which the judgment is based and the order of the Tribunal shall stand modified accordingly. The Court shall send a copy of the judgment under the seal of the Court to the Appellate Tribunal.
(6) The cost of any reference to the High Court shall be in the discretion of the Court.
(7) 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, and amount of tax found refundable by the High Court, the High Court may on application by a Deputy Commissioner SRB authorized by the Commissioner SRB within thirty days of the receipt of the judgment of the High Court that he intends to seek leave to appeal to the Supreme Court, make an order authorizing the postponement of the refund until the disposal of the appeal by the Supreme Court.
(8) 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 following the day on which it is made unless the reference is decided, or such order is withdrawn by the High Court before the expiry of six months.
(9) Section 5 of the Limitation Act, 1908 (IX of 1908), shall apply to an application made to the High Court under sub-section (1).
(10) An application under sub-section (1) by a person other than the Deputy Commissioner SRB authorized by the Commissioner SRB shall be accompanied by a fee of one hundred rupees.
(11) Notwithstanding anything contained in any provision of this Act, where any reference or appeal was filed with the approval of the Commissioner SRB by an officer of lower (54) rank than the Commissioner SRB, and the reference or appeal is pending before an appellate forum or the Court, such reference or appeal shall always be deemed to have been so filed by the Commissioner SRB.