Introduction
Sindh Revenue Board issued Notifications ref: SRO Ref: No SRB-3-4/3/2019. dated January 28, 2019.
Commentary
The aforementioned SRO prescribes the changes in Rules relating to appeal documents, authorized signatories and appeal procedure for appeal to Commissioner (Appeals). The appeal documents have been made almost similar to Tribunal appeal document format.
- Persons to be signatories have been mentioned in Rule 57A for individual, AOP & Company.
- Interestingly, application for late filing and any other have also been mentioned in the appeal documents.
- For additional grounds, first an application have to be made stating the reason and justification before the final hearing. However, the Commissioner (Appeals) may allow or disallow, inclusion of all or any grounds of appeal, after hearing the parties.
- The Rule 57H prescribes the procedure for E-hearing of appeals relating to Hyderabad & Sukkur regions on authorized software installed at both offices i-e Commissioner (Appeals) & Regional office. However, same procedure for appeal shall be followed. The Commissioner (appeals) may call both parties for hearing instead of e-hearing.
- The Order shall bear seal and stamp bearing the name and insignia of the Commissioner (Appeals) on every page of the order.
- Through Rule 57J, the Commissioner have been empowered to prescribe procedures & guidelines for the purposes of Rules 57 to 57I.
Link of Document(s)
