Balochistan Sales Tax on Services Act 2015

Chapter-IX

APPEALS AND REFERENCES

From: 2023-08-01 - To: 0000-00-00 65. Decision in Appeal.- (1) In disposing of an appeal lodged under section 63, the Commissioner (Appeals) may pass such order as he deems fit, confirming varying, altering, 1[setting] aside or annulling the decision or order appealed against. (2) In deciding an appeal, the Commissioner (Appeals) may make such further inquiry as may be necessary provided that he shall not remand the case for de novo consideration. (3) The Commissioner (Appeals) shall not increase the amount of any tax payable by the appellant unless the appellant has been given an opportunity of showing cause against such increase. (4) The Commissioner 2[(Appeals)] shall communicate his order to the appellant and the Authority. (5) An order passed by the Commissioner (Appeals) under sub-section (1) shall be passed not later than one hundred and twenty days from the date of filing of appeal or within such extended period, not exceeding sixty days, as the Commissioner (Appeals) may, for reasons to be recorded in 3[writing], fix. (6) In computing the aforesaid time period, any period during which the proceedings are adjourned on account of a stay order or proceedings under section 71 or the time taken through adjournments by the appellant shall be excluded. (7) Where the Commissioner (Appeals) has not made an order under sub-section (1) before the expiration of one hundred and eighty days from the end of the month in which…