Balochistan Sales Tax on Services Act 2015

Chapter-IX

APPEALS AND REFERENCES

From: 2023-08-01 - To: 0000-00-00 71. 1[Alternative] Dispute Resolution.- (1) Notwithstanding any other provisions of this Act or the rules, any registered person aggrieved in connection with any dispute pertaining to:- (a) the liability of the tax against the registered person; (b) the extent of waiver of default surcharge and penalty; 1[(c) relaxation of any procedural or technical irregularities and condonation of any prescribed time limitation; and (d) any other specific relief required to resolve the dispute, may apply to the Authority for the appointment of a committee for the resolution of any dispute mentioned in detail in the application.] (2) Notwithstanding anything contained in sub-section (1), the Authority shall not accept an application under sub-section (1) where criminal proceedings have been initiated or where the Authority is of the opinion that the interpretation of a question of law having a larger impact on revenue or on a number of similar cases is involved. (3) The Authority may, after examination of the application of a registered person, appoint a committee of not less than three persons within thirty days of receipt of such application, consisting of an officer of the Authority not below the rank of an Additional Commissioner and nominees from the notified panel consisting of Chartered or Cost Accountants, Advocates, representatives of trade bodies or associations, retired officers of the rank of not less than BS-20, retired Judges, or any other reputable taxpayers, for the resolution of the dispute. (4) The committee constituted under sub section (3) shall examine…