KARACHI: The Federal Board of Revenue (FBR) has issued directives to all the Customs Collectorates in the country to make necessary arrangements to file Intra Court Appeals against orders of a single judge of a High Court, wherever warranted, in the same court.
FBR also mentioned it to be desirable that the relevant officers must be on their toes and make necessary arrangements to ensure that wherever warranted Intra Court Appeal are filed within the prescribed limitation as the time for filling of Intra Court Appeal is just 20 days.
According to the communication from FBR to all collectors of Customs, under the provisions of section 3(2) of Law Reforms Ordinance, 1972 all orders passed under sub article (I) of article 199 of the Constitution by a single bench of a high court, except an order of the nature of ‘habeas corpus’, are appealable before a bench of two or more judges of the same high court through Intra Court Appeal.
The Honourable Supreme Court in its judgment reported as PLJ 2008 SC 353, held that an appeal shall lie to a bench of two or more judges of a high court from an order made by a single judge.
Recently, on the issue of audit Honourable Apex Court declied to accept the Civil petition for leave to Appeal (CPLA) of the revenue against an order of single judge of Lahore High Court observing that only Intra Court Appeals were maintainable therein.
In order to ensure proper representation of cases before the High Courts and Supreme Court, field formations have also been reminded to observe the following instructions:
In case of representation before High Court, if reference is filed by the department, it must be ensured that legal advisor or advocate is appointed immediately. Similarly, where appeal or reference filed by taxpayer, advocate may be appointed to defend the case;
If the taxpayer has filed a writ petition in the high court, the field formation must immediately appoint advocate/legal advisor to defend the case and file para-wise comments before the court. Commissioner/Collector Legal shall provide necessary support to the legal advisor/advocate so that cases are properly represented;
In cases where reference is to be filed, draft question of law along with all relevant documents must reach in the Board minimum 20 days before the expiry of date of filing of reference.