The Federal Board of Revenue (FBR) has fixed Rs 1,000 fee for filing of an appeal before the Federal Appellate Tribunal (FAT) against the order of the adjudication authorities pertaining to the Benami accounts and assets. According to the Benami Transactions (Prohibition) Rules 2019, issued here on Monday by FBR, an appeal to the Federal Appellate Tribunal shall be filed in the form as specified in Part-III of the First Schedule to these rules. The form shall be accompanied by a fee of one thousand Rupees.

Any officer including the initiating officer aggrieved by an order of the adjudication authorities may file an appeal with the said tribunal against the order passed by the adjudication authorities. The form shall set forth concisely and under distinct head the grounds of objection to the order appealed against and such grounds shall be numbered consecutively and shall specify the address of service at which notice or other processes of the Federal Appellate Tribunal may be served on the appellant and the date on which the order appealed against was served on the appellant, FBR said.

Where the appeal is preferred after expiry of the period of 45days, it shall be accompanied by a petition, in quadruplicate, duly verified and supported by the documents, if any, relied upon by the appellant, showing cause as to how the appellant had been prevented from preferring the appeal within the period of 45days.

Copyright Business Recorder, 2019