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CHAPTER VI
APPEALS, REVISIONS AND REFERENCES
23. Appeal to the Appellate Additional
Commissioner from orders of Deputy Commissioner.-- (1) Any assessee objecting to an
assessment made, or penalty imposed upon him, or denying his liability to be assessed
under this Act, or objecting to an order under sub-section (2) of section 20 may, within
thirty days of the date on which he is served with the notice of demand or copy of order
under sub-section (2) of section 20 appeal to the Appellate Additional
Commissioner against such assessment, penalty or order, as the case may be, in the
prescribed from and verified in the prescribed manner and shall be accompanied by a fee of one thousand rupees or
ten per cent of the tax levied, whichever is less, provided that where no tax is levied, a
fee of one thousand rupees shall be paid:
Provided that no appeal shall lie unless the wealth-tax admitted to be due by the
appellant has been paid.
(2) The Appellate Additional
Commissioner may admit an appeal after the expiration of the period referred to in
sub-section (1) if he is satisfied that the appellant had sufficient cause for not
presenting the appeal within that period.
(3) The Appellate Additional Commissioner may, after giving
the appellant a reasonable opportunity of being heard, pass such order on the appeal as he
may think fit and communicate the order passed by him to the assessee and the
Commissioner:
Provided that an order of enhancement shall not be made unless the appellant has been
given a reasonable opportunity of showing cause against such enhancement.
(4) When hearing an appeal, the Appellate Additional
Commissioner shall not admit any evidence which was not produced before the Deputy Commissioner
unless he is satisfied that the assessee was prevented by sufficient cause from producing
such evidence.
24. Appeal to the Appellate Tribunal [ ].-- (1) Any assessee objecting to an order
passed by an Appellate Additional Commissioner or an order made by an Inspecting Additional Commissioner, under section 17B may appeal to the
Appellate Tribunal within sixty days of the date on which such order is communicated to
him.
(2) The
Commissioner may, if he is not satisfied as to the correctness of any order passed by an
Appellate Additional Commissioner, direct the Deputy Commissioner to
appeal to the Appellate Tribunal against such order, and such appeal may be made within
sixty days of the day on which the order is communicated to the Commissioner.
(3) The Tribunal may admit an appeal after the expiry of the sixty days referred to in sub-sections (1) and (2) if it is
satisfied that there was sufficient cause for not presenting it within that period.
(4) An appeal to the Appellate Tribunal shall be in the prescribed form and shall be
verified in the prescribed manner and shall , except in the case of an appeal referred to in sub-section (2),
be accompanied by a fee of two thousand five hundred rupees or ten per cent of the
tax levied, which ever is less, provided that where no tax is levied, a fee of two thousand five hundred rupees shall be paid.
(5) The Appellate Tribunal may, after giving both parties to the appeal an opportunity of
being heard, pass such orders thereon as it thinks fit, and any such orders may include an
order enhancing the assessment or penalty:
Provided that no order enhancing an assessment or penalty shall be made unless the person
affected thereby has been given a reasonable opportunity of showing cause against such
enhancement.
(6) Where the appellant objects to the valuation of any property, the Appellate Tribunal
may, and if the appellant so requires shall refer the question of the disputed value to
the arbitration of two valuers, one of whom shall be nominated by the appellant and the
other by the respondent, and the Tribunal shall, so far as that question is concerned,
pass its orders under sub-section (4) conformably to the decision of the valuers:
Provided that if there is a difference of opinion between the two valuers, the matter
shall be referred to a third valuer nominated by agreement, or failing agreement, by the
Appellate Tribunal, and the decision of that valuer on the question of valuation shall be
final.
(7) The costs of any arbitration proceeding under sub-section (6) shall be borne by the
Central Government or the assessee, as the case may be, at whose instance the question was
referred to the valuers:
Provided that where the assessee has been wholly or partially successful in any reference
made at his instance, the extent to which the cost should be borne by the assessee shall
be at the discretion of the Appellate Tribunal.
(8) The valuers may, in disposing of any matter referred to them for arbitration under
sub-section (6) hold or cause to be held such inquiry as they think fit, and after giving
the appellant and the respondent an opportunity of being heard, pass such orders thereon
as they think fit and shall send a copy of such order to the Appellate Tribunal.
(9) A copy of every order passed by the Appellate Tribunal under this section shall be
forwarded to the assessee and the Commissioner.
(10) Save as provided in section 27, any order passed by the Appellate Tribunal on appeal
shall be final.
(11) The provisions of sub-sections (5), (7) and (8) of section 133 of the Income Tax Ordinance, 1979,
shall apply to the Appellate Tribunal in the discharge of its functions under this Act as
they apply to it in the discharge of its functions under the Income Tax Ordinance, 1979.
(12) All
appeals which were pending before the Appellate Assistant Commissioner of Wealth-tax
before the Commence-ment of the Finance Ordinance, 1971, shall stand transferred to the
Appellate Tribunal and shall be heard and disposed of by the Appellate Tribunal as if such
appeals has been made to it after the said Ordinance had come into force.
(13) Nothing contained in the Finance Ordinance, 1971 shall be deemed to affect the right
of any person to make an appeal to the Appellate Tribunal against an order passed before
the commencement of that Ordinance against which such appeal could be made; and every such
appeal shall be heard and disposed of by the Appellate Tribunal and in disposing of such
appeal the Appellate Tribunal shall follow, so far as may be, the same procedure as it
would have followed had the said Ordinance not come into force.
(14)
Notwithstanding anything to the contrary contained in his Act, all appeals made to the
Appellate Tribunal before the first day of July, 1974, shall be disposed of by the
Appellate Tribunal as if such appeals had been filed under this section and all the
provisions of this Act shall apply of one accordingly.
25. Powers of Commissioner to revise orders of subordinate
authorities.-- (1) The Commissioner may, either of his own motion or on application
made by an assessee in this behalf, call for the record of any proceeding under this Act
in which an order has been passed by any authority subordinate to him, and may make such
inquiry, or cause such inquiry to be made and, subject to the provisions of this Act, pass
such order thereon, not being an order prejudicial to the assessee. as the Commissioner
thinks fit:
Provided that the Commissioner shall not revise any order under this sub-section in any
case--
(a) where an
appeal against the order lies to the Appellate Assistant. Commissioner, the time within
which such appeal can be made has not expired or, where the appeal lies to the Appellate
Tribunal, the assessee has not waived his right of appeal;
(b) where the order is the subject of an appeal before the Appellate Assistant Commissioner or the
Appellate Tribunal;
(c) where the application is made by the assessee for such revision, unless--
(i) the application is accompanied by a fee of one thousand rupees or ten per cent of
the tax levied, whichever is the less, but where no tax is levied, a fee of one thousand rupees shall be paid;
and
(ii) the application is made within one year from the date of the order sought to be
revised or within such further period as the Commissioner may think fit to allow on being
satisfied that the assessee was prevented by sufficient cause from making the application
within that period; and
(d) where the order is sought to be revised by the Commissioner of his own motion, if such
order is made more than one year previously.
Explanation.-- For the purposes of this sub-section,--
(a) the
Appellate Additional
Commissioner shall be deemed to be an authority subordinate to the Central Board of Revenue;
[ ]
(b) an order by the Commissioner declining to interfere shall be deemed not to be an order
prejudicial to the assessee [;]
(c) where,
in pursuance of an order by the Central Board of Revenue under clause (b) of sub-section
(1) of section 10, a Commissioner exercises the powers of an Appellate Additional Commissioner, references to
"Commissioner" shall be deemed to be references to "Central Board of Revenue"; and
(d) where an order is passed under section 38B, reference to "Commissioner"
shall be deemed to be reference to "Regional Commissioner".
[ ]
25A.
Settlement of cases.-- The provisions of Chapter XIIIA of the
Income Tax Ordinance, 1979 (XXXI of 1979), shall, mutatis mutandis, apply for settlement
of cases under this Act.
25B. Director-General of Inspection.-- The provisions of Chapter
XIIIB of the Income Tax Ordinance, 1979 (XXXI of 1979), shall, mutatis mutandis, apply for
inspection, investigation, audit and other related matters in cases under this Act.
[ ]
27.
Appeal to High Court.-- (1) An appeal shall lie to the High Court in
respect of any question of law arising out of an order under section 24.
(2) The appeal under this section shall be filed within sixty days of the date upon which
an assessee or the Commissioner is served with notice of an order under section 24.
(3) Where an appeal under sub-section (1) is filed by the assessee, it shall be
accompanied by a fee of one hundred rupees.
(4) An appeal field under this section shall be heard by a Bench of not less than two
Judges of the High Court.
(5) The High Court upon the hearing of an appeal under this section shall decide the
question of law raised therein and shall deliver its judgment thereon containing the
grounds on which such judgment is founded and shall send a copy of such judgment under the
seal of the Court and the signature of the Registrar to the Appellate Tribunal, which
shall pass such orders as are necessary to dispose of the case conformably to such
judgment.
(6) Subject to sub-section (7), notwithstanding that an appeal has been filed under this
section, tax shall, unless recovery thereof has been stayed by the High Court, be payable
in accordance with the assessment made in the case as modified by the order of the
Appellate Additional Commissioner or, as the case may be, the Appellate Tribunal.
(7) Where recovery of tax has been stayed by the High Court by an order, such order shall
cease to have effect on the expiration of a period of six months following the day on
which it is made, unless the appeal is decided, or such order is withdrawn, by the High
Court earlier.
(8) The costs of the appeal shall be in the discretion of the Court.
[ ]
29. Appeal to Supreme Court.-- An
appeal shall lie to the Supreme Court from any judgment of the High Court delivered under
section 27 in accordance with the provisions of Article 185 of the Constitution.
