SALES TAX APPEALS

1) Any person, other than the Sales Tax Department, aggrieved by any decision or order passed under sections 10, 11, 25, 36, or 66, by an officer of Inland Revenue may, within thirty days of the date of receipt of such decision or order, prefer appeal to the Commissioner Inland Revenue (Appeals):

Provided that an appeal preferred after the expiry of thirty days may be admitted by the Commissioner Inland Revenue (Appeals) if he is satisfied that the appellant has sufficient cause for not preferring the appeal within the specified period:
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(1) Any person including an officer of Inland Revenue (not below the rank of an `{`ii`}``{`Additional Commissioner`}`, aggrieved by any order passed by–

(a) the Commissioner Inland Revenue`}` (Appeals) under section 45B,

(b) the `{`Commissioner Inland Revenue`}` through adjudication or under any of the provisions of this Act or rules made thereunder,

(2) The Appellate Tribunal may admit, hear and dispose of the appeal as per procedure laid down in sections 131 and 132 of the Income tax Ordinance, 2001(XLIX of 2001, and rules made thereunder.