Py mo; OL Income Tax Appeals Section 130. Appellate Tribunal. {2} There sa be establ'shec ax acce/ate 7 Trouna inard Reverse e Anse is on the Aopelate Trisura\ lard Reverve numbers and neuen manner as ine Prive Vitis shall race effect notw ng aryir'ng 627 me be'ng in force. consist of a crarman ane suet es in suee TAY be mace an any other aw o-nves tare may prescribe by vies, which ined '> section 237 (2) No cerson shall be ansointed as jucicial mew2er of an Appeliaze “rounal rd Revere unless (a) nas been a Judge of ~'gh Co: (2) sor has been a District iu 10° {¢) possesses such otter 2) of th's section. (4) No person shall be appointed as an accountant member of a Appellate Tribunal inland Revenue unless he ~ [a)isan officer of he “lave Reverwe Serv ce ese valent rank ro t7at of Crief Commissioner. {bl is a Commissioner mare Reverse or Com 35.0" niarg Reverse (Asgea's) raving not less an three years experience as Corrmiss.orer (c) has for a period of not ‘ess tran rer years ovact ced professiona y as a chartered accountant ‘within the meaning of the Cnarze arts! Orenance, 1961 ef 1962}; 07 (d) has for a period of not less thar ten years aract.ced professionally as a cost ang management accountant within the meaning of the Cost are Vanagement Accountant’ Act, 1966 (K:V of 1966). (4) The constitution, functioning of bencves anc arocecure of tne Appellate Tr’bural lane Revenue shall be regulated by rsles which the Prime Vivister may ovesc~'ce. (5} The rules in respect of the matters covered under this se: e Tax Laws (Second Amendment] Ordinance, 2029 shall continue in force unless amen ced or repealed. lor mace ser ta commencemert of # 131. Appeal to the Appellate Tribunal (3) Where the 1 [taxpayer] or Commissioner objects to an order passed by the Commissioner (appeals), the [taxpayer] or Commissioner may azpeal inal against such order. (2) An appeal uncer sub-section (2) stall be— {a)in the prescribed form; (2) verified in the prescribed manner; (c} accompanied excest in case of an appeal specified in sua-section (3); and & referred by the Commissioner, by the prescribed fee tor Inland Revere Test Alrame Faculty Paras Rajoar furoondoule rember and Fabiccal rember. Scanned with CamScanner2 Ps le) orefe: to the Anne ate >: Comm'ssioner (Anzedls) 0° * fervee of creer of cate may ne. B]The orese: * case other: *€ flve thousand rupees in case of accra ay acon pany 97d tw9 thousand vucees (2) Tre Aoce ate Toura may, soon apace: Fi 0 in wet, Fee eanse {6} of sussection (2) if by sult cen S480 hem fin \otwirrstancg that a apceal has been fled unde: section, tx ‘thereo’ nas See" stayec By tne Anceliate . 7 ‘Sural, be vayas.e accovcance ws ein tre case, revcee that fon fg af azolication in a particclar case, we Anse’ atthe recovery of tax eves '¢ Commissioner {Aazea 5), shall cause so. "8 7g OpDercunity of Being nearc to tre Comm'se ane, may stay 2 er'oc net exceeding one huncree anc eighty cays = aggregate -ecovery of 5.0 22x £0 era! cease covery of tax has been stayes uncer t's section, such stay creer + 0° expiration of the said period of ove Auncved anc e'g-ty days ‘e’ow'=g order was made and the Comm'ssiove" sha" orncees to recover sre sa'e Purdred anc e'gtty days, 2 recovery of tax was srayed by a Hign Cot 132. Disposal of appeals by the Appellate Tribunal.— (Tre Asse vate ~ sural may, require in reszec: of the ms Commissioner. 2] The Appetiate Tribunal shall afford an opportunity of being heard to the ourties to the azseal 436, in case of defauit by any of the party on the date of hearing, the Tilaure! may proceed ex parte ‘0 decide the appeai on the aasis of the available record.) 5 fired (2A) The Aopeliate Tribunal shall gecide the appeal within six montes (2) Where she appeal relates to an assessment order, the Anpeliate Tribunal may, 6 [without Prejudice tothe sowers specified in sub-section {2),] make an orde:to Glatfem,mocity or annul the assessment order; oF (0) remand ine case tothe Commissioner o the Commissioner (Appeals) for mang such eraury or ‘aking such acion ase Tvbural may det. {4) The Appetite Tsuna shal not increase the amount of any assessment (or penalty or decresse ae seauntof any vetung uniess tne taxpayer as been giver ressoras/e opportunity of showing CONSE ABRs Such increase or decrease, as the case may be. (5) Where, at tne vest of rent of an association of ‘a5 appeal, any change is made in the asses — Persons OF a vew assessment of an association af persons is oraered to be mace, the APP Inspesior Inland Revere Tose Alrame Faculty Paras Raper Scanned with CamScannerTeaura may autmorise the Comm'sscver to amend accord rely any assess 1 (2} af section 222 sval 7089227 ¥ (6) Weere tre apes! relates to a ces #07 otter iran In respect of am assess 87+ Teause may mabe an orcer to aff, vary or anny) tre cee'son, ard issue gr t8 tte case may reene (Tse Anse ate THisina sma com Its order to tre taxaayer are sme Comm 9 OTE (20) Save as crevices it sector 132) tre cee sar of tne Aone ate THaura om #7 #926: 133, Reference to High Court.— ee a teen fe Hign Court referred to In subsection (2), shall se “gr Court orc, in respec: of the reference, the provisions of se 808 (A 28}, shall apply, $9 far as ray be, notwi cenrzicec + any ther law for he ime being 'n force. (} Tre war Cour upon rearing a reference under his section shal! decide the question of W rales ny sre reference and pass judgment thereon specifying the grounds on whic sueh judge" Is pesec anc sre Trbunal’soreer shall stand mosified accordingly. The Court shall send a cooy Judgment under the seal ofzhe Court to the Aneeliate Tritunal (6) Notwitnstanding that a reference has been made to the High Court, the tax shall be payable accordance with the order of the Appellate Tribunal: Provided that, ifthe amount of taxis reguCed 28 2 result of the judgment in the veference by the High Court and the amount of tax foutd refuresble, the High Court may, on application by the Commissioner within thirty days of 720 of the judement of the High Court that he wants to ptefer petition fo Supreme Court, make an order authorizing the Commissioner to postpone ispotal of the appeal by the Supreme Court ‘apeeal 10 HE fund unl te the ref {7) Were recovery of tax hasbeen stayed by the High Court by an order, such order S88 38622 have effec: on the expiration of a period of six months following the day on whieh # wat ™°* Lnless the appeal is decided or such order is witncrawn by the High Court eset: {8 Section $ of the Limitation Aet, 1908 (1X of 1 Court uncer sub-section (1), worrer 908), shall apply to an appiication 96° * ait be (3) An application under sub-section (2) by a er ther isonet © " n {2} bY a Berson other than the Com accompanied by a fee of one hundred runes. eae ‘Inspector Inland Revenue Test aiey Paras 7a ‘atharnd F30 Scanned with CamScanner136A, Alternative D'sute Jesolution.— 2} Notwithstancing any other arovsion of tris Ordinance, or the rules mace therecnder, an aggrieved person in convection 'y Sisaute vevtaining {a) the ability of tax age'nst the aggrieved oevson, oF adnissiblity of refuncs, as the case may te; (2) the extent of waiver of cefau't surcharge are penalty; oF ¢ dispute, may a: ny other specif ve et -eculred to resolve fe resolution of any hardsnip or dispute mentionec in cetail in the intment of a comm whien is uncer V'gation in avy court of law or an Asnelate Aut*orty, ence: ‘of evesten of aw 's involves naving eMfect on othe” cases. Provided that if the issie involves a mixed cuestion of fact anc law, the Soar, while tang inte ‘ceration all reevant ‘acts arc creumstances, shall decide whether or rot AIRC Tay Be constituted] A} The asplication for dispute resslution shall ze accomganies Sy an ye entived ta ret rom which, (2) Tee Board may, after examination ef the spolication of an aggrieved ve:s07, apaci nin the Bea! ssira,— (H Crief committee, within 4 [thiry] days of recelat of such af Commissioner Inlane Revenue having ur'se'crion over the case: {/] swo persons fro" 1d by the Board comprising of chartered accountants, cost and management & ing minimum of sen years! exserience in the field of taxation arc {3} The Board shall communicate the order of anaointment of committee te tne court of aw or the ‘authority where the dispute is perc'sg and the Commissioner. (2) The Committee appointed under sub-sector (2) shall examine the issue anc may, [fit deemed necessary, conduct inquiry, seek exaert en'nion, direct any officer of the Inland Revenue or any 115) The recovery of tax shall be stayed! on che constitution of cor Eissolution of the committee, whichever is earlier; 2 til the final decision or (6) The decision of the committee under sub-section (4) shall be binding on the Commissioner when the aggrieved person; being satisfied with the decision, has withdrawn the appeal vending before the court of law or any appellate authority and has communicated the order of wizncrawal to the Commissioner: Provided that if the order of withérawal is not communicated to the Commissioner within sixth days of the service of decision of the committee upon the aggrieved ersen, the decision of the committee upon the aggrieved person, the decision of the committee shall not be binding on the Commissioner. 6a) If the committee fails to decide within the period mentioned in sub section (2), the Board shall dissolve the committee by an ercer in writing and may reconstitute another committee and the provisions of subsections (2), (3), (4), (5) and (6) shall apply mutatis mutand's to committee second (7 se scnd Commit sd witnessed under ubeein the ae orien toca wot where toe ne a tae ee © court of law or the anpelia authority and the inspector Inland Revenue Test dnsveco! Atramd Facs'ty-Paras Rajpar Scanned with CamScanner2 — 5 a c {81 ™e a8-'evea sers0", on Teceivt of x OF ES8OtIOn ai AWorthe ascelate autmority, SDending, oes (8) “he aggrievee cerson committee incee she exce * to be said as remuneration "the member ansointed Under clause (i o¢ © officia’ Cazess THE reles for carrying Scanned with CamScanner