According to an SRO 277(1)/2018, the FBR has amended Sales Tax Rules, 2006. Prescribed form of appeal to the Commissioner (Appeals):- An appeal under section 4SB shall be in the form and verified in the manner set out in Form STR-23.
Date of presentation and filing of Appeals: - Any official authorized by the Commissioner (Appeals) in this behalf shall endorse on the front page of every memorandum of Appeal the date on which it is presented, sign the endorsement and the appeal so endorsed shall be entered in a register as provided under rule 150ZZC. Every memorandum of Appeal shall be accompanied with the following documents certified along with checklist specifying the documents attached with the memorandum in duplicate including the order appealed against; Notice of Demand; proof of payment of appeal fee; a certificate showing the date of service of notice of demand or the impugned order to the appellant and other documents.
Under SRO 278(1)/2018, the FBR has amended Federal Excise Rules, 2005. Procedure for appeals to Commissioner (Appeals): An appeal under section 33 of the Act shall be in the form and verified in the manner indicated in form prescribed. An appeal filed to the Commissioner (Appeals) under section 33 of the Act after the expiry of thirty days may be admitted by the Commissioner (Appeals), if he is satisfied that the appellant had sufficient cause for not preferring the appeal within thirty days.
An appeal under this rule shall be accompanied by a fee of Rs 1,000. The Commissioner (Appeals) shall give an opportunity to the appellant to be heard if he so desires and if so requested by the appellant. The Commissioner (Appeals) may, at the hearing of an appeal, allow the appellant to go into any ground of appeal not specified in the grounds of appeals, if he is satisfied that the omission of such ground from the grounds of appeal was not willful or unreasonable. The Commissioner (Appeals) may, after making such further verification or inquiry as may be necessary, pass such order as he thinks fit confirming, modifying or annulling the decision or order appealed against, after taking additional evidence, if necessary.
The order of the Commissioner (Appeals) disposing of the appeal shall be in writing and shall state the points for determination, the decision thereon and the reasons for the decision. On disposal of appeal, the Commissioner (Appeals) shall communicate the order passed by him to the appellant, the adjudicating authority and the concerned Commissioner Inland Revenue.
Under SRO 279(1)/2018, the FBR has amended Income Tax Rules, 2002. Prescribed form of appeal to the Commissioner (Appeals):- An appeal under section 127 shall be in the specified form and verified in the manner indicated, notification added.