Punjab Sales Tax on Services Act, 2012

Chapter-IX

OFFENCES AND PENALTIES

From: 2023-11-01 - To: 0000-00-00 1[67A. Reference to the High Court.- (1) A reference to the High Court shall lie only if a question of law is involved in a case. (2) Notwithstanding anything contained in section 67, a taxpayer or the officer not below the rank of Additional Commissioner, aggrieved by any decision or order of the Appellate Tribunal may, within sixty days of communication of such decision or order, prefer a reference, in the prescribed form, along with a statement of the facts of the case and the question of law involved in that case to the Lahore High Court Lahore. (3) The reference under this section shall be heard by a Bench of at least two Judges of the High Court and the provisions of section 98 of the Code of Civil Procedure 1908 (V of 1908) shall apply mutatis mutandis to such reference. (4) The High Court shall send a copy of its judgment under the seal of the Court to the Appellate Tribunal. (5) Notwithstanding a reference preferred in the High…