Section 46 of Sales Tax Act, 1990 has defined procedure for filing an appeal before appellate tribunal inland Revenue.
Following is the text of section 46 of the Sales Tax Act, 1990:
46. Appeals to Appellate Tribunal.– (1) Any person including an officer of Inland Revenue (not below the rank of an 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,
(c) the Board under section 45A, may, within sixty days of the receipt of such decision or order, prefer appeal to the Appellate Tribunal.
(2A) All appeals and proceedings under this Act pending before the customs, Excise and Sales Tax Appellate Tribunal Constituted under section 194 of the customs Act 1969(IV of 1969) shall stand transferred to the Appellate Tribunal constituted under section 130 of the Income Tax Ordinance 2001 (XLIX of 2001) with effect from 28th Day of October , 2009.
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