SALES TAX GENERAL ORDER NO.5 OF 1991,

DATED 23RD OCTOBER, 1991 

SUBJECT:--  APPEALS UNDER SECTION 46 OF THE SALES TAX ACT, 1990.

            Under the provisions of Section 46 of the Sales Tax Act, 1990, a person including the Sales Tax Department aggrieved by an order passed by the Collector of Sales Tax under Section 43 of the Act or an order passed by the Collector (Appeals )  under Section 45 of the Act may file an appeal with the Appellate Tribunal against the impugned order.

2.         A complication has arisen with regard to the application of the aforesaid provision of law, because the Appellate Tribunal for Sales Tax matters has not been constituted so far.

3.         In  order to remove this difficulty, the Federal Government, in exercise of its powers conferred by Section 55 of the Sales Tax Act, 1990, is pleased to direct that pending constitution of the Appellate Tribunal under Section 194 of the Customs Act, 1969, the Member (Judicial), Customs &Exercise, CBR shall hear appeals lodged under Section 46 of the Sales Tax Act, 1990.

(Mr.Saghir Asad Hasan)

 Additional Secretary