Law: Sales Tax Act, 1990

Section: 128,128(1A),128(1AA),129,180

Law: Sales Tax Special Procedure (Withholding) Rules, 2007

Section: 4(b),4(d)

INCOME TAX ORDINANCE, 2001 (XLIX OF 2001) Sections 128 129 Remedy of appeal and granting of stay.”The remedy of appeal is always provided to alleviate the sufferings and not to augment them and if the provisions of appeal are read in that spirit, then the only conclusion that can be reached is that the appellate authority does possess the power to grant stay order during the pendency of the appeal, even if it is not specifically conferred by any statutory provision. Commissioner Inland Revenue (Appeals) must have the power to grant stay till decision on appeal which is incidental or ancillary to its appellate jurisdiction.- The following important question emerges from the record which requires consideration in the present case:- Whether in the facts and circumstances of the case, where the delay in the disposal of the relevant appeal is not attributable to the taxpayer, the Commissioner Inland Revenue (Appeals) can extend the stay already granted beyond the period of 60 days or it has possessed the power to extend The stay for more than sixty days as prescribed in sub-section (1A) and (1AA) of section 128 of the Ordinance during the pendency of the appeal of the taxpayer? From a plain reading of sub-section (1A) and (1AA) of section 128 of the ordinance, it obviously appears that the time specified for the validity of an order passed in relation to the stay of recovery of the tax is a directory in nature. The powers of the appellate authorities are indisputably wider and superior in nature. Section 129 of the Ordinance clearly stipulates that in disposing of an appeal, the CIR (Appeals) can confirm, modify, reduce, enhance or annul the assessment. Section 129(1)(b) of the Ordinance further provides that in other cases, he may pass such order in appeal as he thinks fit. These words harmoniously read, definitely mean that powers of appellate authorities under the Ordinance are wide enough. Such powers could not be intended to be drained out or rendered meaningless if the power to grant stay against the recovery of disputed demand is to be confined only to the extent of sixty days. The mere mentioning of power to grant a stay for a maximum period of 60 days in…

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