SHC dismisses special sales tax reference application

KARACHI: An appellate bench of High Court of Sindh (SHC) comprising Justice Aqeel Ahmed Abbasi and Justice Abdul Maalik Gaadi on Tuesday dismissed an appeal filed by Assistant Commissioner, Unit 04 against Habib Modaraba Management (Pvt) Limited.

The applicant challenged the order by the Appellate Tribunal for Sindh Revenue Board on 12-10-2015 in an appeal AT/25/2014.

The counsel for respondent submitted that the appeal was time barred and was not filed in time for the reason that at relevant time the Appellate Tribunal  was not properly constituted  as there was no member of tribunal (SRB).

The bench noted that under section 61 (4) of Sindh Sales Tax on Services Act 2011, a period of 60 days is provided while  the instant appeal was filed by a delay of 33 days.  The delay cannot be condoned to the disadvantage of the succeeding party, the bench said dismissing the special  Sindh Sales Tax Reference Application “in limine”

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