Tax Law

No. F-24-AT/KB/(Ad)/81.-In exercise of the powers conferred by sub-section (8) of section 133 of the Income Tax Ordinance, 1979 (XXXI of 1979), the Appellate Tribunal is pleased to make the following rules, namely:-

1. Short title and commencement.

1. These rules may be called the Income Tax Appellate Tribunal Procedure Rules, 1981.
2. They shall come into force at once.

2. Definitions.

1. In these rules, unless there is anything repugnant in the subject or context,
   1. "authorised representative" means.
      1. in relation to an assessee, a person duly authorised by the assessee under section 157 to appear, plead and act before the Tribunal; and
      2. in relation to an Income Tax Authority who is party to any proceedings before the Tribunal, a person duly 1[authorised] by the Federal Government 2[or the Regional Commissioner of Income Tax] by notification in the Official Gazette 3[ ] to appear, plead and act for such authority in any such proceedings and any other person acting on behalf of the person so 1[authorised];
         
         
   2. "Bench" means a Bench of the Tribunal constituted under sub-section (5) of section 133 and includes the 4[Chairman] or any other member sitting singly under the proviso to sub-section (6) of the said section; 5[(iib) "Chairman" means the Chairman of the Tribunal;]
   3. "member" means a member of the Tribunal;
   4. "Ordinance" means the Income Tax Ordinance, 1979 (XXXI of 1979);
   5. "prescribed form" means form prescribed in the rules made by the Central Board of Revenue under section 165:6[ ]
   6. "Registrar" means the person who is, for the time being, discharging the functions of the Registrar of the Tribunal 2[and includes a Deputy Registrar and Assistant Registrar];
      
      
      1. Substituted for "appointed" by I.T.A.T. in its meeting held on January 9, 1986.
      2. Words inserted by I.T.A.T. in its meeting held on January 9, 1986.
      3. Words "as authorised representative" omitted by I.T.A.T. in its meeting held on January 9, 1986.
      4. Substituted for "President" by I.T.A.T. in its meeting held on January 9, 1986.
      5. Clause (ii-B) inserted by I.T.A.T. in its meeting held on January 9, 1986.
      6. 6Clause (vi) omitted by I.T.A.T. in its meeting held on January 9, 1986.
         
         *Rules dated 23rd August, 1981 were published in Part IV of the Gazette of Pakistan Extraordinary dated September 16, 1981 at pages 221 to 225.
         
         Clause (vi). The omitted clause read as follows:-
         "President" means the President of the Tribunal;
         
         
   7. "section" means a section of the Ordinance; and
   8. "Tribunal" means the Appellate Tribunal constituted by the Federal Government under section 133 and includes, where the context so requires, a Bench exercising and discharging the powers and functions of the Tribunal.
      
      
2. All other expressions used but not defined in these rules shall have the meanings respectively assigned to them in the Ordinance.

3. Sittings of Bench.
A Bench shall hold sittings at its headquarters or such other place as the 1[Chairman] may consider convenient.

4. Powers of bench.

1. A Bench shall hear and determine such appeals and applications made under the Ordinance as the 1[Chairman] may, by general or special order, direct.
2. Where there are two or more Benches of the Tribunal working at the headquarters of the Bench, the 1[Chairman] 2[ ] may transfer an appeal or an application from one such Bench to any other Bench.

5. Dress, Office hours and holidays.
(1) The 1[Chairman] and the members shall wear the same dress as prescribed for the Judges of the High Court.

3[(2) The Tribunal shall, subject to any special order of the Chairman, observe the same office hours, holidays and periods of recess as the High Courts at respective places may observe.]

6. Language of the Tribunal.
The language of the Tribunal shall be Urdu or English.

7. Procedure for filing appeals.

1. A memorandum of appeal to the Tribunal shall be in the prescribed form and presented to the Registrar or an officer authorised by him in this behalf, or sent by registered post addressed to the Registrar 4[ ].
2. A memorandum of appeal sent by post under sub-rule (1) shall be deemed to have been presented to the Registrar or to the officer authorised by the Registrar on the day on which it is received in the office of the Tribunal 5[ ].

8. Date of presentation of appeals.

1. The Registrar, or, as the case may be, the authorised officer shall endorse on every memorandum of appeal the date on which it is presented or deemed to have been presented under rule 7 and shall sign the endorsement.
   1. Substituted for "President" by I.T.A.T. in its meeting held on January 9, 1986.
   2. Words "or, in his absence, the most senior member present" omitted by Notification No. F-24-AT/KB/(Ad)/1987 dated April 30, 1987.
   3. Sub-rule (2) substituted by I.T.A.T. in its meeting held on January 9, 1986.
   4. Words "or to such officer" omitted by I.T.A.T. in its meeting held on January 9, 1986.
   5. Commas and words ",or, as the case may be, in the office of such officer" omitted by I.T.A.T. in its meeting held on January 9, 1986.
      
      Rule 5(2). The original sub-rule (2) read as follows:-
      
      
2. " The officers of the Tribunal shall, subject to any special order of the President, observe the same office hours and holidays as the office of the High Court at respective places."

Rule 5(2). Clarification-Following is the text of Circular letter No. H-18.AT/HQ/ (Ad)/1996/6269 dated September 4, 1996:

"In supersession of this office circular of even No. dated June 02, 1994 and pursuance of Rule 5(2) of the Income Tax Appellate Tribunal Rules 1981 read with the notifications issued by the Hon'able High Courts of Sindh, Lahore and Peshawar regarding office hours, the

9. Who may be joined as respondent in an appeal.

1. In an appeal by an assessee under sub-section (1) of section 134, the Income Tax Officer concerned shall be made a respondent to the appeal.
2. In an appeal by the Income Tax Officer under sub-section (2) of section 134, the assessee shall be made a respondent to the appeal.

10. Contents of memorandum of appeal.
Every memorandum of appeal shall be written in Urdu or English and shall set forth concisely and under distinct heads the 1[specific] grounds of appeal without any argument or narrative; and such grounds shall be numbered consecutively.

1Word inserted by I.T.A.T. in its meeting held on January 9, 1986.

2Sub-rule (1) substituted by Notification No. F-24-AT/KB/(Ad)/1987 dated April 30, 1987.

undersigned is directed to circulate the office hours and Court Sittings w.e.f. 8-9-1996, for the I.T.A.T. Benches Karachi, Lahore, Islamabad and Peshawar as under:

Office Hours:
The offices of the I.T.A.T., at Karachi, Lahore, Islamabad and Peshawar shall observe the following office hours.

Saturday to Wednesday
From 8:00 a.m. to 2:30 p.m.
From 1:00 p.m. to 1:30 p.m. Interval for prayer and lunch.

Thursday
From 8:00 a.m. to 12:30 p.m.

Court Sittings
From 8:00 a.m. to 9:00 a.m. Work in Chamber
From 9:00 a.m. to 11:00 a.m. Court Sittings
From 11:00 a.m. to 11:30 a.m. Interval
From 11:39 a.m. to 1:00 p.m. Court Sittings
From 1:00 p.m. to 2:30 p.m. Work in Chamber

For Thursday
From 8:00 a.m. to 9:00 in Chamber
From 9:00 a.m. to 11:00 a.m. Court Sittings
From 1:00 a.m. to 11:30 a.m. Interval for half an hour
From 11:30 a.m. to 12:30 p.m. Court Sittings.

Thursday will be judgement writing day at Karachi, whereas at Lahore, Islamabad and Peshawar, Saturday will be judgement writing day.

Jurisdiction of ITAT Benches.
Following are the texts of different notifications/ Circulars indicating jurisdiction of ITAT Benches at various places in the country:

"No. F.I-AT/HQ/(Ad)/1992, dated 9-3-1992.
In exercise of the powers conferred by sub-section (6) of Section 133 of the Income Tax Ordinance, 1979 and rule 4 of the Income Tax Appellate Tribunal Rules, 1981, the Chairman, Income Tax Appellate Tribunal is pleased to direct that the appeals and applications preferable before the Income Tax Appellate Tribunal arising out of the areas assigned to each bench of the Tribunal as below shall be filed, heard and determined by the relevant bench.

11. Documents to accompany memorandum of appeal.

1. 2[ Every memorandum of appeal shall be in triplicate and shall be accompanied by two clear and legible copies (one of which shall be certified copy) of the order appealed against, order of the Income Tax Officer and of the grounds of first appeal, if any, alongwith certificate provided in Rule 12.]
2. In an appeal under sub-section (2) of section 134, the Income Tax Officer shall append to the memorandum of appeal a certificate-

(i) showing the date of communication of the impugned order to the Commissioner, and

Bench Areas assigned

2. The Chairman may on the application of any pay to a case or on his own motion may transfer any case or class of cases from one bench to another bench.

3. At places where two or more benches are functioning the assignment of cases to various benches shall be made according to such directions as the Chairman may give from time to time.

4. This order supersedes all previous orders inconsistent herewith.

Following is the text of CBR's Circular No. 7 of 1994:

Consequent upon shifting of Income Tax Appellate Tribunal Bench-IX from Lahore to Islamabad, the names of the Benches at Islamabad are re-assigned as hereunder:

Present name Re-assigned name

Hence for the these Benches will be called with the names as re-assigned."

"No. F 27(8)/90-AII, dated 6th May, 1992.
In exercise of the powers conferred by the proviso to sub-section (6) of section 133 of the Income Tax Ordinance, 1979 (XXXI of 1979), the Federal Government is pleased to direct that for a period of ninety days from the 10th May, 1992, all powers and functions of the Appellate Tribunal shall be exercise severally and singly, by the Chairman-cum-Judicial Member of the said Tribunal in respect of appeals against orders passed by the Appellate Assistant Commissioner under section 111, section 132, sub-section (2) of section 148 or section 156 of the said Ordinance, without limit, as regards the total income of the assessees."

Rule 11(1). Sub-rule (1) before substitution read as follows:-

"(1) Every memorandum of appeal shall be in triplicate and shall be accompanied by two clear and legible copies (one of which shall be certified copy) of the order appealed against and two copies of the order of the Income Tax Officer alongwith certificate as provided rule 12. 1[and, in the case of an appeal filed by an assessee the memorandum of appeal shall also be accompanied by the receipt showing deposit of fee as specified under sub-section (5) of section 134.]

1Words inserted by I.T.A.T. in its meeting held on January 9, 1986.

(ii) stating that the appeal has been preferred under the directions of the Commissioner.

(3) The Tribunal may, in its discretion, accept a memorandum of appeal which is not accompanied by all or any of the documents referred to in this rule.

12. Intimation of filing of appeal to the respondent.
The appellant shall, before filing of appeal, send a copy of memorandum and grounds of appeal to the respondent by registered post. A certificate to this effect shall be appended with the appeal.

13. Filing of affidavit.
Where a fact which cannot be borne out by, or is contrary to the record, is alleged, it shall be stated clearly and concisely by a duly sworn affidavit.

14. Grounds which may be taken in appeal.
The appellant shall not, except by leave of the Tribunal, urge or be heard in support of any ground not set forth in the memorandum of appeal; but the Tribunal in deciding the appeal shall not be confined to the grounds set forth in the memorandum of appeal or taken by leave of the Tribunal under this rule:

Provided that the Tribunal shall not rest its decision on any other ground unless the party who may be affected thereby had a sufficient opportunity of being heard on that ground.

1[15. Return of memorandum of appeal, etc.

1. Where a memorandum of appeal is not filed in the manner specified hereinbefore, the Registrar or the officer authorised under rule 7 may return it to the appellant or his authorised representative, if any, to bring it in conformity with the provisions of these rules within such time as he may fix.
2. On re-presentation of memorandum of appeal or its receipt through post, if shall again be endorsed and signed in the manner specified in rule 8.
   
   1Rule 15 substituted by I.T.A.T. in its meeting held on January 9, 1986.
   
   Illegible copies of documents.-Following is the text of Circular Letter No. F. 28 ATP/AD/1987-88, dated April 13, 1988 by Assistant Registrar ITAT:-
   
   "Hon'able Chairman and members of the tribunal has taken serious notice that photo state certified copies of the AAC's CIT (Appeals) and I.T.O.'s order and other documents attached with the appeal are generally illegible which not only cause great inconvenience but also results in waste of time. It is, therefore, directed that in future care should be taken to send legible copies of all documents."
   
   Rule 15. The original rule read as follows:-

"15. Rejection or amendment of memorandum of appeal.
The Tribunal may return a memorandum of appeal if it is not in the prescribed form or return it for being amended within such time as it may allow. On re-presentation, after such amendment, the memorandum shall be signed and dated by the office competent to receive the memorandum of appeal under rule 7."

Service of notice to appellant/respondents.
Following is the text of CBR's Circular Letter No. NE NO. 224645 dated 4 February, 1996 addressed to the Chairman, CBR, by Judicial Member, ITAT, Islamabad Bench:-

"I have observed that in a good number of appeals filed by the Revenue the notices of hearing of appeal sent to the assessee-respondents at the address given in the memorandum of appeal are received back either with the report that the assessee has closed down his business at the given address. In any such case the notice of appeal is sent to the ITC for service on the assessee on his proper or new address. Inspite of the fact that sufficient time is given to the ITO to affect the service of notice in majority of cases the notice is not returned

(3) Where a memorandum of appeal is not re-presented or received within the time fixed under sub-rule (1), or the appellant does not comply with the provisions of that sub-rule, the Registrar or the authorised officer shall place the memorandum of appeal before the Tribunal for such orders as it may be deem fit.]

16. Appearance of authorised representative.

1. Where a memorandum of appeal is signed by an authorised representative, such representative shall annex to the memorandum of appeal the document constituting his authority and his acceptance of it. The acceptance shall be signed and dated by the representative and shall state whether he is a lawyer, an accountant or an Income Tax Practitioner, or is a person who is a relative of, or regularly employed by, the assessee. If the representative is a person regularly employed by the assessee, he shall state the capacity in which he is at the time employed; if he is a relative of the assessee, he shall state his relationship with the assessee; and if he is Income Tax Practitioner, he shall state his qualification under clause (vi) of sub-section (2) of section 157:
   
   Provided that in the case of an appeal under sub-section (2) of section 134, the memorandum of appeal need not be accompanied by a letter of authority.
   
   
2. The authorised representative shall be dressed in Sherwani, coat, lounge suit save the advocates who may wear the dress prescribed for them.

17. Authorisation to be filed.
An authorised representative appearing for the assessee at the hearing of an appeal shall, unless the document referred to in rule 16 has been appended, file such document before the commencement of the hearing.

18. Preparation of paper-book.

1. The Tribunal may, on an application made by an appellant, direct the preparation of a paper-book at the cost of the appellant. If such direction is given, the parties to the appeal shall be required by the Registrar to state what papers and documents they desire to be included in the paper-book. On receipt of the statement of the parties, the Registrar shall take such action as may be necessary for the preparation of the paper-book.
2. The Tribunal may suo motto direct the preparation of a paper-book by and at the cost of the appellant containing copies of such statements, papers and documents as it may consider necessary for the proper disposal of the appeal.

19. Date and place of hearing of appeal.

1. The Tribunal shall notify to the parties the date and place of hearing of appeal and send a copy of the memorandum of appeal to the respondent either before or with such notices.
2. The issue of the notice referred to in sub-rule (1) shall not by itself be deemed to mean that the appeal has been admitted.

20. Hearing of appeal.

1. On the day fixed, or on any other day to which the hearing is adjourned, the appellant shall be heard in support of the appeal. The
   
   to the Tribunal and in cases where it is returned it is returned after the date of hearing. Thus in the absence of proof regarding the service of the notice on the assessee-respondent, the Tribunal cannot proceed with the case. Besides that the ITO's inaction impinges against the disposal of departmental appeals, one is bound to infer that the ITO is no more interested in prosecuting the departmental appeal and has a little regard to act at the request of this Tribunal regarding the service of notice on the assessee-respondent.
   
   I would, therefore, request you that necessary instructions may be issued to the ITOs that the notices of appeals required by this Tribunal to be served on the assessee-respondent must be attended properly and returned to the Tribunal before the date of hearing.
   
   May Allah Almighty help us in our endavours to discharge our public duties." [Ref: 96 ITL 3 p. 1]
   
   Tribunal shall, then, if necessary, hear the respondent against the appeal and in such case the appellant shall be entitled to reply.
   
   
2. Where on the day fixed for hearing, or any other day to which the hearing is adjourned, the appellant or the respondent does not appear, the Tribunal may proceed ex-parte and decide the appeal on merits.
3. Where on the day fixed for hearing or any other day to which the hearing is adjourned, both the parties remain absent when the appeal or application is called on for hearing, the Tribunal may, in its discretion, decide the appeal on merits on the basis of the record available to it:
   
   Provided that the Tribunal may recall the order passed under this rule if the party in default applies within thirty days of the date of communication of the order, and satisfies the Tribunal that he was prevented by any sufficient cause from appearing when the appeal or application was called on for hearing.
   
   Explanation.
   In this rule, the word `appear' means appear in person or through an authorised representative.

21. Continuation of proceedings after the death of an assessee.
Where an assessee dies or is adjudged as insolvent or in the case of a company under liquidation, the appeal shall not abate and may be continued by or against the executor, administrator, successor or other legal representative of the assessee, or by or against the assignee, receiver or liquidator, as the case may be.

22. Respondent may support order on grounds decided against him.
The respondent, though he may not have appealed, may support the order appealed against on any of the grounds decided against him.

23. Remand of the case by the Tribunal.
Where the Tribunal is of the opinion that the case should be remanded, it may remand it to the authority from whose order the appeal has been preferred or to the Income Tax Officer, with such directions as the Tribunal may think fit.

24. Production of additional evidence before the Tribunal.
No party to the appeal shall be entitled to produce additional evidence either oral or documentary before the Tribunal, but if the Tribunal requires any document to be produced or any witness to be examined or any affidavit to be filed to enable it to pass orders, or for any other substantial cause or, if the income tax authorities have decided the case without giving sufficient opportunity to the assessee to adduce evidence either on points specified by them or not specified by them, the Tribunal may allow such document to be produced or witness to be examined or affidavit to be filed or may allow such evidence to be adduced.

Nature of preliminary hearing.
Following is the text of Circular No. 13 of 1990 issued by Chairman ITAT:-

"After meeting the Hon'ble Members of Lahore, Multan and Faisalabad Tax Bars I feel that the nature and purposes of preliminary hearing has been misunderstood.

It is to be remembered that in Income Tax Ordinance every appeal filed in the Tribunal is bound to be admitted. Hence the preliminary hearing proceedings should not be treated as Kutcha Peshi proceedings of a High Court in which issue regarding admissibility of such appeal is considered. In Income Tax Tribunal the purposes of preliminary hearing are three fold:

1. to detect and dispose of still born appeals immediately.
2. to provide an opportunity to the appellant for applying for hearing of appeals for earlier assessment years together with the appeal which is subject matter of preliminary hearing.

25. Mode of taking additional evidence.

1. Such document may be produced or such witness examined or such evidence adduced either before the Tribunal or before such income tax authority as the Tribunal may direct.
2. If the document is directed to be produced or witness examined or evidence adduced before any income tax authority, he shall comply with the directions of the Tribunal and after compliance send the document, the record of the deposition of the witness or the record of the evidence adduced to the Tribunal.

26. Adjournment of appeal.
The Tribunal may, on such terms as it thinks fit, and at any stage, adjourn the hearing of the appeal.

27. Proceedings not open to the public.
The proceedings before the Tribunal shall not be open to the public. No person other than the assessee, his employees, his authorised representative, the officer of the Income Tax Department and counsel engaged by the Department, shall, without the permission of the Tribunal, remain present during such proceedings.

28. Order to be signed and dated.

1. The order of the Tribunal shall be in writing and shall be signed and dated by the members constituting the Bench.
   
   
2. Where a case is referred under sub-section (7) of section 133, the order of the member or members to whom it is referred shall be signed and dated by him or them, as the case may be.
   
   (iii) to get the date of choice of the learned counsel for hearing so that future adjournments are avoided.
   
   The learned counsel of all the Bars, therefore, may turn up on the date of preliminary hearing if they feel that the appeal could be disposed of without any investigation on facts and in such case after hearing them the appeal may be disposed of on that very date. However, if they feel that the appeal requires notices to the other parties they should communicate to the Assistant Registrar (Appeals) as to whether they would like any other appeals of earlier assessment years to be heard with it and if so they should mention the date of institution of such appeals of earlier assessment years. Moreover, they should also communicate at least three dates of their choice to the A.R. concerned for fixing the appeal for regular hearing. If an appeal is fixed for regular hearing the due notice therefore shall be served on the learned counsel or the appellant as the case may be.
   
   It is important to be kept in mind that on the date of preliminary hearing the appeal shall not be disposed of ex-parte unless it is purely a legal issue which stands decided."
   
   Preliminary hearing suspension of-representation regarding.
   Following is the text of Chairman, ITAT's D.O. No. 80/AT/AD/HO/90, dated June 12, 1990:-
   "The receipt of your letter No. 1832/P.B. dated 7-6-1990 is hereby acknowledged.
   
   
3. It is true that this procedure of preliminary hearing is novel in the history of this Tribunal. However, keeping into consideration its main advantages it was introduced first at Karachi and when its usefulness was acknowledged by the Bar it has been extended to Lahore and its advantages have also been noted by the Lahore Tax Bar Association.
   
   
4. It is true that it may cause some inconvenience to the outside assessees for the time being. However, with the establishment of bench at Multan the impact of the advantages would be felt by the assessees of that region. The Government have already disclosed their determination of establishing more benches of this Tribunal in budget speech. Now it is hoped that the benches outside Lahore shall be established, God willing, within few months and thus the long standing demand of the assessees of the concerned zones would stand fulfilled.
   
   
5. Please note that the preliminary hearing procedure has been introduced in anticipation of establishment of these benches. You are, therefore, requested to advise your Members that they should exhibit some patience before making any alternative suggestion."

29. Order to be communicated to parties.- The Tribunal shall, after the order is signed, cause it to be communicated to the assessee and to the Commissioner.

30. Procedure for filing and disposal of stay petition.-

1. Every application for stay against recovery of demand of tax shall be presented in the same manner as provided in rules 7, 8, 9 and 20 relating to appeals.
2. Every application shall be neatly typed on one side of the paper and shall be in Urdu or English and shall set forth concisely the following:
   1. brief facts regarding the demand of the tax, recovery of which is sought to be stayed;
   2. the exact amount of the tax remaining due after the order appealed against;
   3. the date of filing the appeal before the Tribunal and its number, if known;
   4. whether any application for stay was made to the revenue authorities or the Tribunal, and if so, the result thereof and copies of such order;
   5. reason in brief for seeking stay;
   6. the details of income assessed or modified in appeal in the immediately preceding three years.
      
      
3. The contents of the application shall be supported by a duly sworn affidavit.
4. An application which does not conform with the requirements referred to in sub-rule (2) may be summarily rejected.

31. Documents to accompany an application for reference.

1. An application for reference under sub-section (1) of section 136 shall be made.-
   1. in the prescribed form;
   2. in triplicate;
   3. accompanied by three clear and legible copies each of the Tribunal's orders, appellate order and the assessment order;
   4. a list of documents alongwith three copies each which in the opinion of the applicant should form part of the case, and a translation in Urdu or English of any such document, where necessary.

32. Procedure in respect of application for reference.
The provisions of rules 7, 8, 12, 13, 19, 20, 21, 25, 26, 27, 28 and 29 shall apply mutatis mutandis to an application under sub-section (1) of section 136.

33. Who may be joined as respondent in an application for reference.

1. Where the application under sub-section (1) of section 136 is by an assessee, the Commissioner to whom the Income Tax Officer is subordinate shall be made responden.
2. Where the application is by the Commissioner, the assessee shall be made a respondent.

34. Same Bench to hear the application for reference.
The Bench which heard the appeal giving rise to the application under sub-section (1) of section 136 shall hear it, unless otherwise directed by the 1[Chairman].

35. Submission of reply to the application for reference.

1. On receipt of the notice of the date of hearing of the application, the respondent shall, at least seven days before the date of hearing, submit a reply in writing thereto.
   
   1Substituted for "President" by I.T.A.T. in its meeting held on January 9, 1986.
   
   
2. The reply shall specifically admit or deny whether the question of law formulated by the applicant arises out of order under section 135. If the question formulated by the applicant is defective, the reply shall state in what manner question is defective and what is the exact question of law which arises out of the said order. The reply shall be in triplicate accompanied by three copies each of documents which the respondent desires to form part of the case (alongwith translation in Urdu or English of any such document where necessary).

36. Dismissal if no question of law arises.
On the day fixed for hearing of the application, or any other day to which the hearing may have been adjourned, the Tribunal shall dismiss the application, if it is of the opinion that no question of law arises out of its order.

37. Statement of case to be prepared.
Where the Tribunal is of the opinion that a question of law arises out of its order, it shall proceed to draw up a statement of the case upon the applicant's fulfilling the requirements of rule 38, failing which the application shall be liable to be dismissed unless the Tribunal, in its discretion from time to time, enlarge such period, even though the period originally fixed or granted may have expired.

38. What to accompany the statement of the case.

1. Where statement of the case is to be drawn a paper-book shall be prepared at the cost of the applicant who shall deposit with the Registrar within such time as the Bench may fix such sum as may be deemed to cover the cost of paper-book.
2. If 1[the applicant fails to make deposit of the cost of paper-book or] the deposit made under sub-rule (1) is insufficient to cover the cost of the paper-book, the Registrar shall, by a notice in writing, require the applicant to deposit the 2[required] amount within sixteen days of the service thereof. If the applicant fails to comply therewith, the case will be fixed before the Bench for appropriate orders.

39. Statement of the case to be communicated to the parties.
Two copies of the paper-book shall be supplied to each party.

40. Same Bench to deal with requisition from High Court.
Where the case is referred back by the High Court under sub-section (3) of section 136, it shall be disposed of by the same Bench which heard the reference application unless otherwise directed by the 3[Chairman].

41. Copy of the judgment of the High Court to be sent to the Bench.
Upon receipt of the judgment of the High Court under sub-section (5) of section 136, it shall be placed for orders before the same Bench which heard the application, unless otherwise directed by the 4[Chairman].

42. Scale of copying fee.

1. Copying fees shall be as follows:
   1. For the first 200 words or less Rs. 5
   2. For every additional 100 words or fraction thereof Rs. 2
      
      
2. Fees shall be recovered in advance in cash.
3. Where a party applies for immediate delivery of a copy of orders or any document, the fee chargeable shall be three times of the rate prescribed in sub-rule(1).

43. Fees for inspection of records.
Fee for inspecting records and registers of the Tribunal shall be five rupees payable in advance in cash.

1. Words inserted by I.T.A.T. in its meeting held on January 9, 1986.
   
2. Substituted for "balance" by I.T.A.T. in its meeting held on January 9, 1986.
   
3. Substituted for "President" by I.T.A.T. in its meeting held on January 9, 1986.
   
4. Substituted for "President" by I.T.A.T. in its meeting held on January 9, 1986.

1[43A. Credit of copying and inspection fee.
The copying and inspection fees collected on account of supply of copies and inspection of record shall be deposited in Government Treasury under the relevant head of account by the end of each month and the Registrar shall, by the fifth day of each month, obtain the progressive total of receipts from the Treasury.

43B. Arrangement of Record:

1. The record of appeals, applications for references and other petitions shall consist of two parts, namely "Part A" and "Part B".
2. The documents specified in Schedule I shall form "Part A" of the record unless otherwise directed by the Chairman, all other documents shall form "Part B" of the record.
3. Before consigning the record of an appeal, application for reference or other petition to the record room,
   1. the record shall be arranged into "Part A" and "Part B";
   2. Every document shall be marked according to arrangement referred to in clause (a) with letter "A" or, as the case may be, letter "B"; and
   3. an index shall be prefixed on the record with relevant entries made thereon.

43C. Preservation of record.
The documents forming part of appeals, applications for reference and other petitions specified in Schedule II shall be preserved for the period specified therein, which shall be reckoned from the date of final order of the Bench:

Provided that the Bench or Chairman may, for reasons to be recorded in writing, order preservation of any document beyond such period.

43D. Manner of destruction of record.

1. After the expiry of the period of preservation specified in Schedule II, the record of the appeals, applications for reference and other petitions shall be destroyed in the manner hereinafter prescribed under the directions and supervision of the Registrar or any officer authorised by the Chairman in this behalf.
2. All court fee stamps affixed to documents which are to be destroyed shall be removed therefrom and burnt.
3. The record shall be destroyed by tearing so that no document may be used again.
4. After the destruction of the record, the officer under whose supervision the record was destroyed shall certify that the destruction has been rendered such record of no use.
5. All papers which are rendered of no use after destruction shall be sold as waste under the orders of the Registrar and the proceeds of the sale shall be credited to the Government Treasury.

43E. When Part "B" of the record to be destroyed.
Unless otherwise directed by the Bench, "Part B" of appeals, applications for reference and other petitions filed therewith shall be destroyed before the record is consigned to the record room:

Provided that, where an application for reference lies before a High Court or, Part "B" of appeal miscellaneous petitions shall be preserved until the period of its

1Rule 43A to 43J inserted by I.T.A.T. in its meeting held on January 9, 1986.

limitation has expired or, where such application has been filed or an appeal against the order of the High Court has been preferred to the Supreme Court, till the order of the High Court or the judgment of Supreme Court, as the case may be, is communicated to the Tribunal:

Provided further, when an appeal is dismissed for default or is heard ex-parte Part "B" of such appeal shall not be destroyed until the expiry of six months from the date of the final order of the High Court or Supreme Court, as the case may be.

43F. Fact of destruction to be recorded.
The fact of destruction of appeals, application for reference and other petitions shall be recorded under the signatures of the Registrar immediately after their destruction in the register in which such appeals, application for reference and petitions are entered and also in the index prefixed to the record.

43G. Classification, maintenance and preservation of registers.

1. The registers of the Tribunal shall be maintained in the language of the Tribunal and divided into the following classes, namely:
   1. primary registers maintained for showing institutions and disposal of appeals, applications for reference and other petitions;
   2. subsidiary registers maintained for administrative purposes; and
   3. statistical registers maintained for preparing monthly and annual returns of the tribunal.
      
      
2. The registers of the Tribunal specified in column (2) of Schedule III shall be preserved for such period as is specified in column (3) thereof.

43H. Preservation and destruction of return and other papers.

1. The periodical returns, correspondence, personal files of members, officers and employees of the Tribunal and other papers not specified in Schedule II and Schedule III shall be preserved for such period as is specified in Schedule IV and destroyed thereafter.
2. The period for which the return or other papers are to be preserved shall be reckoned from the first January following the date which it bears.
   
   Illustration. Papers of 1982 which under this rule have to be retained for one year, shall become liable to destruction after the 31st December, 1983.
   
   
3. When any paper is destroyed, the letter "D" shall be marked in red ink against the entry in the register in which such paper is entered.

43I. Seals of the Tribunal.

1. There shall be seal of the Tribunal which shall indicate the name of the Tribunal and its insignia.
2. The seal shall remain in the custody of the Registrar or such other officer as the Chairman may direct and shall be affixed on every order passed by the Tribunal.

43J. Notice to be signed by the Registrar.
Every notice shall be signed by the Registrar or any other officer of the Tribunal authorised by the Chairman in this behalf, and shall be sealed with the seal of the Tribunal.]

44. Repeal and savings.
The Appellate Tribunal Rules, 1948 are hereby repealed.

MIAN ABDUL KHALIQ MUHAMMAD MAZHAR ALI,
Judicial Member. President.
11.6.1981. 11.6.1981.

N.B.- Finally settled and approved at the meeting held on 11.6.1981 at Lahore.

1[SCHEDULE I

[See rules 43 B]

PART `A'

(i) Folder containing the particulars of appeals, applications of reference, petitions and a brief abstract of the orders of the Bench;

(ii) order, sheet or chronological abstract of orders;
(iii) original copy of memorandum of appeal;
(iv) original copy of application for reference;
(v) original copies of petitions;
(vi) affidavits;
(vii) interlocutory orders of the Benches;
(viii) judgment or any other final order;
(ix) all notes in the handwriting of the members.
(x) judgments and orders of High Courts and Supreme Court.

SCHEDULE II

[See rule 43C& 43D(1)]

PRESERVATION OF RECORD

(a) Documents to be preserved permanently;

(i) Part `A' of the appeals, applications for references and petitions; and

(ii) judgments of the High Courts, Supreme Court in reference applications and constitutional petitions.

(b) Documents to be preserved for twelve years:

Part `B' and any other documents as directed by the Chairman.

SCHEDULE III

[See rule 43H]

MAINTENANCE AND PRESERVATION OF REGISTERS

Serial Name of register Period for
Number which to be
preserved

1. 2. 3.

1. Institution and disposal register of appeals Forever
2. Institution and disposal register of reference applications. -do-
3. Institution and disposal register of miscellaneous petitions. -do-

1. Receipt Diary of letters. Forever
2. Index registers. -do-
1Schedule I to IV inserted by I.T.A.T. in its meeting held on January 9, 1986.

3. Deposit Accounts Books For ever
4. Payment Order Book -do-
5. Charge reports of officials -do-
6. Diary Receipt Registers -do-
7. Service Appeal Registers -do-
8, Receipt Diary Twelve Years
9. Form Stock Book. Ten Years
10. Stationery Stock Book, -do-
11. Typewriter stock book. -do-
12. Despatch Register. -do-
13. Cause Registers. Six Years
14. Ledger of Stamp Accounts. Five Years
15. Deposit Order Books (copying charges). -do-
16. Consumption of service post cards. -do-
17. Casual leave folder for officials of the Court Three Years
18. Check book. Two Years
19. Outstation Dak book (Files) One Year
20. Outstation Dak Book (letters, etc.) -do-
21. Postal Receipts. -do-
22. Register of Benches. -do-
23. Inspection of Record One Year
24. Cause lists (weekly and daily) -do-
25. Work performed by Copyist -do-
26. Distribution of cases to Copyists. -do-
27. Copies supplied to the Editors, Pakistan Tax Decisions, Taxation, etc, -do-
28. Register showing supply of objection to the parties. -do-
29. Check book showing the receipts of stationery and its consumption. -do-
30. Daily Receipt Register -do-
31. Cash book (Daily) -do-
32. Distribution of books -do-

1. Institution Disposal by a Bench/Benches. Twelve Years
2. Register of pending appeals and reference applications and petitions. -do-
3. Work done by members. -do-

SCHEDULE IV

[See rule 43]

PRESERVATION OF RETURN AND OTHER PAPERS

(a) Returns:

To be preserved for two years.

(i) Index of judicial correspondence;

(ii) budget estimates.

 

(b) Correspondence to be preserved for one year:

(i) reminders;

(ii) charge certificate; and

(iii) letters asking for circulars, copies of rules, petitions for employment, private letters and petitions asking for information regarding rules or the outstanding claims of the Tribunal, etc.

(c) personal files of official of the bench:-

(i) who die while in service shall be preserved for three years after their death; provided there are no outstanding claims on the part of their heirs; and

(ii) who have retired shall be preserved until their death; provided that no file shall be destroyed before three years from the date of retirement even if death occurs within three years of retirement.

(d) Account Statements:

(i) To be preserved for one year:

Sub-vouchers for twenty five rupees or less which are not submitted to audit.

(ii) To be preserved for three years:

bills and vouchers for over twenty-five rupees, counterfoils and miscellaneous account papers.

Note: It shall be ensured that no bill or voucher is destroyed, even after expiry of the period mentioned above until all audit objections, if any relating to it have first been settled.

(iii) To be preserved permanently unless otherwise directed by the Bench:

Cash books, journals and ledger accounts.]