The “Tax Law Amendment Act 2024” has reduced the Limitation for filing of Reference before High Court u/s 34A of Federal Excise Act 2005 for 30 days.

Islamabad 09-05-2024: The limitation for filing of reference to the High Court u/s 34A of Federal Excise Act 2005 has been reduced up to 30 days by the “Tax Law Amendment Act 2024”. According to the latest amendments, 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 file a reference, in the prescribed form along with a statement of the case and complete record of the Appellate Tribunal,    before the High Court, stating any question of law arising out of such order. The provisions  of section 133  of the  Income   Tax  Ordinance, 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. Prior to the amendment, the period of limitation for filing of reference u/s 34A of Federal Excise Act 2005 was 90 days. This amendment has been made for the purpose of effective revenue collection and resolution of revenue dispute within short possible time.

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