livelawpk.com - Limitation for filing of Ref. before High Court is 30 days

The Limitation for filing of Reference before High Court u/s 47 of Sales Tax Act 1990 has been reduced as 30 days by “Tax Law Amendment Act 2024”

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The Limitation for filing of Reference before High Court u/s 47 of Sales Tax Act 1990 has been reduced as 30 days by “Tax Law Amendment Act 2024”.

Islamabad 06-05-2024: The “Tax Law Amendment Act 2024” has amended the period of limitation for filing of Reference before High Court u/s 47 of Sales Tax Act 1990. The substitution has been made in Section 47 of Sales Tax Act 1990 which envisage that the Reference to the High Court may be filed within 30 days of the communication of the order of the Appellate Tribunal, the aggrieved person or the Commissioner may prefer an application, in the prescribed form along with a statement of the case and the complete record of the Appellate Tribunal to the High Court, stating any question of law arising out of such order. The provisions of section 133 of the Income Tax Ordinance, 2001 (XLIX of 2001) and rules made thereunder relating to a reference to the High Court shall, mutatis mutandis, apply to references to the High Court under this Act.