Balochistan Sales Tax on Services Act 2015

Chapter-IX

APPEALS AND REFERENCES

From: 2023-08-01 - To: 0000-00-00 69. 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) Any person or the Authority may, within sixty days from the date of communication of the final order of the Appellate Tribunal, prefer a reference in the prescribed form along with a statement of the facts of the case and question of law involved in the case. 1[(2A) The statement to the High Court referred to in sub-section (1), shall set out the facts related to the determination of the Appellate Tribunal and the question of law, which arises out of its order.] 2[(2B) Where, on an application made under sub-section (1), the High Court is satisfied that a question of law arises out of the order referred to in sub-section (1), it may proceed to hear the case.] (3) The High Court may dismiss a reference in limine if it is satisfied that the reference does not contain any question of law for determination. (4) The reference under this section shall be heard by a bench of at least two Judges of the High Court and provision of section 98 of the Code of Civil Procedure 1908 (V of 1908) shall, as far as possible, apply to such reference. 3[(4A) The High Court upon hearing a reference under this section shall decide the question of law raised by the reference and deliver a judgment thereon specifying the grounds on which the judgment is based and the order of the Tribunal shall stand modified accordingly.] (5) The High Court shall send a copy of the judgment under the seal of the Court to the Appellate Tribunal. 4[(5A) The cost of any reference to the High Court shall be in the discretion…