Sindh Sales Tax on Services Act, 2011

Chapter-IX

APPEALS

From: 2023-09-01 - To: 0000-00-00 61. Appeal to the Appellate Tribunal: (1) Where the taxpayer or the officer of the SRB objects to any order passed by 1[the commissioner under section 55 or by the Board under section 56 or by] the Commissioner (Appeals) SRB, including an order under sub-section (4) of Section 58, the taxpayer 2[or the officer may] appeal to the Appellate Tribunal against such order. (2) An appeal under sub-section (1) shall be- (a) in the prescribed form; (b) verified in the prescribed manner; 3[(bb) accompanied by a Letter of Authorization, as prescribed, in case the appellant desires to be heard through an agent or authorized representative in terms of section 67 or section 70;] (c) accompanied, except in case of an appeal preferred by an officer of the SRB, by the fee specified in sub section (3); and (d) preferred to the Appellate Tribunal within sixty days of the date of service of order of the…