GOVERNMENT OF PAKISTAN

REVENUE DIVISION

CENTRAL BOARD OF REVENUE

*****

Islamabad, the 6^th June, 2005.

NOTIFICATION

(SALES TAX)

S.R.O. 524(I)/2005.— In exercise of the powers conferred by sub-section (1) of section 47 of the Sales Tax Act, 1990, the Central Board of Revenue is pleased to prescribe the following form of application to refer to the High Court any question of law arising out of the order of the Customs, Excise and Sales Tax Appellate Tribunal :—

“FORM OF REFERENCE APPLICATION UNDER SUB-SECTION (1) OF SECTION 47 OF THE SALES TAX ACT, 1990

Year

Before the High Court of _______________________.

Sales Tax

Reference Application No.________________________________________of  20

APPELLANT……………………………………………………………………

VERSUS

RESPONDENT ……………………………………………………………………..

Title and number of appeal which

gives rise to the reference

___________  

The applicant (s) state (s) as follows: -

1. That the appeal noted above was decided by the __________Bench of the Customs, Sales Tax & Central Excise Appellate Tribunal on ___________

2.         That the order under sub-section (5) of section 46 of the Sales Tax Act, 1990 was served on the applicant on ____________________.

3.         That the facts which are admitted and/or found by the Tribunal, the determination of the Tribunal and the question (s) of law which arises out of its order have been truly stated in the attached statement of the case.

4.         That the following questions of law arise out of the order of the                   Tribunal: -

            (1)

            (2)

            (3)

5.         That the following documents are attached with this application:

(1)        Statement of the case signed by the Appellant.

(2)        Certified copy of the order of the Appellate Tribunal from which the question(s) of law stated above arises.

(3)        Order-in-Appeal by the Collector (Appeals).

(4)        Order-in-Original or any other order.

6.         That other document (s) or copies thereof, as specified below (the        translation in English of the documents, where necessary are annexed with the statement of the case.

________________

Signed

(Appellant)

________________________

Signed

(Authorized Representative, if any)

N.B:- 1. The application must be made in triplicate.

          2.           The application made by taxpayer must be accompanied by a fee of one hundred rupees. The fee be deposited in the Treasury or a Branch of the National Bank of Pakistan or the State Bank of Pakistan alongwith the payment challan (in quadruplicate) and one copy of the challan be attached with the application.”.

________________________________________________________________

[C. No. 1(7) STR/2005]

(Dr. Muhammad Zubair)

           Secretary (ST & CE Budget)