The authorities of Sindh Revenue Board (SRB) have moved a summary to Sindh Chief Minister Qaim Ali Shah for approval of establishing Appellate Tribunal. Official sources told Business Recorder that the summary was moved a few days ago, in which the SRB has sought permission to establish the Appellate Tribunal.
The tribunal is need of the SRB because it has started work of collection on sales tax on services from 1st July 2011. Abid Zawawi has been appointed as Commissioner (Appeals) of SRB a few weeks back. After approval of summary, Appellate Tribunal would be established to exercise the functions conferred by Sindh Sales Tax on Services Act 2011.
Appellate Tribunal shall consist of a chairperson and such other judicial and accountant members. The SRB would propose the names of qualified persons for said posts and would send to Chief Minister again for final approval, sources said.
According to official sources, a person to be appointed as Judicial Member of tribunal would be qualified to be a Judge of High Court and remained a Judge of District court for at least 5 years.
A person to be appointed as an Accountant Member of appellate tribunal would be an officer of SRB/FBR equivalent in rank of Commissioner (Appeals) SRB/FBR having at least three years experience as Commissioner SRB, sources said.
Notwithstanding anything contained in sub-section (4), the Government may, for three years from the day Sindh sales tax on services act 2011, comes into effect, appoint any person who has worked for a minimum of three years in FBR or Provincial Excise and Taxation Department in rank not below the Bps-20 for 5 years in aggregate Or as Collector of Sales Tax (Appeals) under sub-section (b) of section 30 of the Sales Tax Act 1990 for 3 years with service of at least 5 years in Bps-20 as an Accountant Member of Appellate Tribunal, sources said.
The government shall appoint a member of Appellate Tribunal as Chairperson of tribunal and, except in special circumstances, the person appointed should be a judicial member, sources added.
The powers and functions of Appellate Tribunal shall be exercised and discharged by Benches constituted from members of the tribunal by Chairperson of tribunal.
Subject to sub-section (7), a Bench shall consist of not less than two members of the Appellate Tribunal and shall be constituted so as to contain an equal number of judicial and accountant members or so that the number of members of one class does not exceed number of members of other class by more than one, sources said. Notwithstanding anything contained in sub-sections (7) and (8), the Chairperson may constitute as many Benches consisting of a single member as he may deem necessary to hear such cases or class of cases as government may by order in writing, specify.
The Chairperson or other member of Appellate Tribunal authorised in this behalf by Chairperson may, sitting singly, dispose of any case where amount of tax or penalty involved does not exceed five million rupees.