Section 46 of the Sales Tax Act, 1990 delineates the procedures for filing appeals before the Appellate Tribunal Inland Revenue.
The Federal Board of Revenue (FBR) has incorporated this provision into the Sales Tax Act, with the latest updates effective up to June 30, 2021, as per the amendments introduced through the Finance Act, 2021.
Understanding Section 46: Appeals to Appellate Tribunal
Section 46 of the Sales Tax Act, 1990 provides a structured approach for individuals, including officers of Inland Revenue, to appeal decisions or orders issued by various authorities. Here are the key elements of this section:
1. Grounds for Appeal:
• Any person, including an officer of Inland Revenue (not below the rank of an Additional Commissioner), who is aggrieved by an order passed by:
• The Commissioner Inland Revenue (Appeals) under section 45B,
• The Commissioner Inland Revenue through adjudication or under any provisions of the Sales Tax Act or rules made thereunder,
• The Board under section 45A,
has the right to file an appeal within sixty days of receiving the decision or order.
2. Appellate Tribunal Authority:
• The appeal is to be made to the Appellate Tribunal, which has the authority to admit, hear, and dispose of the appeal. The procedures for handling the appeal are governed by the provisions outlined in sections 131 and 132 of the Income Tax Ordinance, 2001, along with the rules made thereunder.
3. Transfer of Appeals:
• Subsection (2A) specifies that all appeals and proceedings under the Sales Tax Act, 1990, which were previously pending before the Customs, Excise and Sales Tax Appellate Tribunal constituted under section 194 of the Customs Act, 1969 (IV of 1969), were transferred to the Appellate Tribunal constituted under section 130 of the Income Tax Ordinance 2001. This transfer came into effect on the 28th day of October 2009.
Significance of Section 46: Section 46 plays a pivotal role in the dispute resolution mechanism within the framework of the Sales Tax Act, 1990. By delineating the grounds for appeal and establishing the Appellate Tribunal as the authority for adjudication, this section ensures a transparent and structured process for addressing grievances arising from decisions or orders related to sales tax matters.
The inclusion of provisions from the Income Tax Ordinance, 2001, in the procedures for hearing and disposing of appeals adds consistency to the overall tax dispute resolution framework.
Disclaimer and Compliance: As with any legal provision, it is crucial for individuals seeking to file appeals under Section 46 to refer to the official and updated version of the Sales Tax Act, 1990. PkRevenue.com’s disclaimer emphasizes the importance of cross-verifying details with official sources, as the team makes efforts to provide accurate information but is not responsible for errors or omissions.
In conclusion, Section 46 of the Sales Tax Act, 1990 provides a structured and accessible avenue for individuals and officers of Inland Revenue to seek redressal for decisions or orders they find unfavorable. The adherence to prescribed timelines and procedures contributes to a fair and efficient resolution of sales tax-related disputes.
