Law: Punjab Sales Tax on Services Act, 2012

Section: 67, 67A

IN THE LAHORE HIGH COURT, RAWALPINDI BENCH, RAWALPINDH Respondents REFERENCE U/S 67A OF PUNJAB SALES TAX ON SERVICES ACT, 2012 IMPUGNING THE ORDER DATED DECEMBER 15, 2025 PASSED BY APPELLATE TRIBUNAL PUNJAB REVENUE AUTHORITY, LAHORE IN APPEAL NO, 218 OF 2025 TAX PERIOD JULY 2015 TO JUNE 2023 The applicant states as follows: - That the addresses of the parties for the purpose of service(s) given in the heading of the Application. The appeal no. 218 of 2025 was decided by Respondent No. 4 on December 15, 2025 which was served upon the Applicant on December 23, 2025. Original order is attached. That the facts admitted and/or found by Respondent No. 4 which are necessary for drawing up a statement of the case, are stated in the enclosure for ready reference That the following questions of law arise out of order of Respondent No. 4: - an Whether, on the facts and circumstances of the case, the Respondent No, 4 was justified in law to uphold the order passed by Respondent No. 1 and Respondent No. 3? Whether the Respondent No. 4 was justified in law to dismiss the appeal preferred by the Applicant on the ground of limitation? c, Whether the service of order through UMS on unknown address will be considered as valid service? d,  Whether the order passed by Respondent No, 1, in the absence of registration under the Punjab Sales Tax on Services A ORDER SHEET LAHORE HIGH COURT RAW ALPINDI BENCH RAW ALPINDI JUDICIAL DEPARTMENT This reference application in terms of Section 67A of the Punjab Sales "Fax on Services Act, 2012 (hereinafter referred to as "Act") stems from order Dated 15.12.23 whereby the Appellate Tribunal of Punjab Revenue Authority, Lahore (13ench-ll) (hereinafter referred to as "Tribunal"), proceeded to clismiss the appeal of the applicant on the point of limitation. The facts, in brief, are that the applicant established a housing society under the name and style of "Clifton Town" situated at Adyala Road, Rawalpindi, after obtaining requisite approvals from the Rawalpindi Development Authority and other concerned authorities. According to the applicant, all development activities in respect of the said…