Law: Sindh Sales Tax on Services Act, 2011

Section: 63

Law: Sindh Sale Tax Special Procedure (Withholding) Rules, 2011

Section: 2(e),2(f)

SINDH SALES TAX ON SERVICES ACT, 2011 Section 63 - Sindh Sales Tax Special Procedure (withholding) Rules, 2011, Rules: 2(e) 2(f) Reference to High Court Rectification application Dismissal by the Appellate Tribunal by holding that applicant is a resident under Sindh Sales Tax Act, 2011 instead of Punjab Sales Tax on Services Act, 2012. that application of Rule 2(e) of Sindh Sales Tax special procedure (withholding) Rules. 2011 instead of Rule 2(f) is correct that applicant is liable to pay impugned demand to Sindh Revenue Board after payment of said demand to Punjab Revenue Authority and that Sindh Board had the jurisdiction to adjudicate the issue - Validity - FACTS Instant Reference Application was earlier dismissed for non- prosecution vide order dated 07.02.2019 as the applicant and his counsel did not pursue the same, whereafter, it was restored to its original position pursuant to application filed by the applicant vide order dated 17.04.2019. From perusal of record it appears that instant Reference Application has been filed by the applicant against an order passed by Appellate Tribunal Sindh Revenue Board on Rectification Application No. I of 2017 in Appeal No. AT-131 of 2015 whereby, the Rectification Application filed by the applicant against order in Appeal No. AT-131/2015 dated 07 12.2016 has been dismissed, while placing reliance on the s of Honble Supreme Court of Pakistan reported as 2007 PTD 967 in the case of CIT v Abdul Ghani. It further transpired that the above questions proposed through instant Reference Application do not arise from the order of Rectification, and the same were subject matter of main order in appeal dated 07 12.2016 passed by the Appellate Tribunal in Appeal No.AT- 131/2015. The applicant instead of filing Reference Application against the Order in-Appeal in terms of section 63 of Sindh Sales Tax on Services Act, 2011. chose to file Rectification Application, which has been dismissed by the Appellate Tribunal Sindh Revenue Board vide order dated 17.03 2017. and thereafter, the applicant has filed instant Reference Application on 22.04 2017, however, with the request to set aside Order-in-Appeal No.AT-131 of 2015 dated…

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