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<body lang="EN-US">
<div class="Section1">
<p class="MsoBodyText" align="center" style="text-align:center;line-height:normal"><b><span style="font-size:10.0pt">GOVERNMENT OF </span></b><b><span style="font-size:
10.0pt">PAKISTAN</span></b></p>
<p class="MsoBodyText" align="center" style="text-align:center;line-height:normal"><b><span style="font-size:10.0pt">REVENUE DIVISION</span></b></p>
<p class="MsoBodyText" align="center" style="text-align:center;line-height:normal"><b><span style="font-size:10.0pt">CENTRAL BOARD OF REVENUE</span></b></p>
<p class="MsoBodyText" align="center" style="text-align:center;line-height:normal"><b><span style="font-size:10.0pt">*****</span></b></p>
<p class="MsoBodyText" align="right" style="text-align:right"><span style="font-size:10.0pt;line-height:150%">Islamabad</span><span style="font-size:10.0pt;line-height:150%">, </span><span style="font-size:10.0pt;line-height:150%">the 6<sup>th </sup>June, 2005</span><span style="font-size:10.0pt;line-height:150%">.</span></p>
<p class="MsoBodyText"><span style="font-size:10.0pt;line-height:150%"> </span></p>
<p class="MsoBodyText" align="center" style="text-align:center;line-height:normal"><b><u><span style="font-size:10.0pt">NOTIFICATION</span></u></b></p>
<p class="MsoBodyText" align="center" style="text-align:center;line-height:normal"><b><span style="font-size:10.0pt">(SALES TAX)</span></b></p>
<p class="MsoBodyText"><span style="font-size:10.0pt;line-height:150%"> </span></p>
<p class="MsoBodyText"><span style="font-size:10.0pt;line-height:150%"> <b>S.R.O.
524(I)/2005</b>.� In exercise of the powers conferred by sub-section (1) of
section 47 of the Sales Tax Act, 1990, the Central Board of Revenue is pleased
to prescribe the following form of application to refer to the High Court any
question of law arising out of the order of the Customs, Excise and Sales Tax
Appellate Tribunal :�</span></p>
<p style="margin:0in;margin-bottom:.0001pt"><span style="font-size:10.0pt;
font-family:Arial"> </span></p>
<p class="MsoNormal" align="center" style="text-align:center"><b><span style="font-size:10.0pt;font-family:Arial">�FORM OF REFERENCE APPLICATION UNDER
SUB-SECTION (1) OF SECTION 47 OF THE SALES TAX ACT, 1990</span></b></p>
<p class="MsoNormal" align="center" style="text-align:center"><b><span style="font-size:10.0pt;font-family:Arial">
</span></b><span style="font-size:10.0pt;font-family:Arial">Year</span></p>
<p class="MsoNormal" align="center" style="text-align:center"><b><span style="font-size:10.0pt;font-family:Arial">Before the High Court of
_______________________.</span></b></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:Arial"> </span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:Arial"> </span></p>
<p class="MsoHeading7"><span style="font-size:10.0pt;font-family:Arial">Sales Tax</span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:Arial"> </span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:Arial">Reference
Application No.________________________________________of 20 </span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:Arial"> </span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:Arial">APPELLANT��������������������������</span></p>
<p class="MsoNormal" align="center" style="text-align:center"><span style="font-size:10.0pt;font-family:Arial"> </span></p>
<p class="MsoNormal" align="center" style="text-align:center"><span style="font-size:10.0pt;font-family:Arial">VERSUS</span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:Arial">RESPONDENT
��������������������������..</span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:Arial"> </span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:Arial">Title and
number of appeal which </span></p>
<div style="border:none;border-bottom:solid windowtext 1.5pt;padding:0in 0in 13.0pt 0in">
<p class="MsoNormal" style="border:none;padding:0in"><span style="font-size:10.0pt;
font-family:Arial">gives rise to the reference</span></p>
</div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:Arial"> </span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:Arial">___________
</span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:Arial"> </span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:Arial">The
applicant (s) state (s) as follows: -</span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:Arial"> </span></p>
<p class="MsoNormal" style="margin-left:1.0in;text-indent:-.25in;line-height:
150%"><span style="font-size:10.0pt;line-height:150%;font-family:Arial">1.<span style="font:7.0pt "Times New Roman""> </span></span><span style="font-size:10.0pt;line-height:150%;font-family:Arial">That the appeal
noted above was decided by the __________Bench of the Customs, Sales Tax &
Central Excise Appellate Tribunal on ___________</span></p>
<p class="MsoNormal" style="margin-left:.5in"><span style="font-size:10.0pt;
font-family:Arial"> </span></p>
<p class="MsoNormal" style="margin-left:1.25in;text-align:justify;text-indent:
-.5in;line-height:150%"><span style="font-size:10.0pt;line-height:150%;
font-family:Arial">2. That the order under sub-section (5) of section
46 of the Sales Tax Act, 1990 was served on the applicant on ____________________.
</span></p>
<p class="MsoNormal" style="margin-left:1.25in;text-align:justify;text-indent:
-.5in;line-height:150%"><span style="font-size:10.0pt;line-height:150%;
font-family:Arial">3. That the facts which are admitted and/or found by
the Tribunal, the determination of the Tribunal and the question (s) of law
which arises out of its order have been truly stated in the attached statement
of the case.</span></p>
<p class="MsoNormal" style="margin-left:1.0in;text-align:justify;text-indent:
-.5in;line-height:150%"><span style="font-size:10.0pt;line-height:150%;
font-family:Arial"> </span></p>
<p class="MsoNormal" style="margin-left:1.25in;text-align:justify;text-indent:
-.5in;line-height:150%"><span style="font-size:10.0pt;line-height:150%;
font-family:Arial">4. That the following questions of law arise out of
the order of the Tribunal: -</span></p>
<p class="MsoNormal" style="margin-left:1.0in;text-align:justify;text-indent:
-.5in"><span style="font-size:10.0pt;font-family:Arial"> </span></p>
<p class="MsoNormal" style="margin-left:1.0in;text-align:justify;text-indent:
-.5in"><span style="font-size:10.0pt;font-family:Arial"> (1)</span></p>
<p class="MsoNormal" style="margin-left:1.0in;text-align:justify;text-indent:
-.5in"><span style="font-size:10.0pt;font-family:Arial"> (2)</span></p>
<p class="MsoNormal" style="margin-left:1.0in;text-align:justify;text-indent:
-.5in"><span style="font-size:10.0pt;font-family:Arial"> (3)</span></p>
<p class="MsoNormal" style="margin-left:1.0in;text-align:justify;text-indent:
-.5in"><span style="font-size:10.0pt;font-family:Arial"> </span></p>
<p class="MsoNormal" style="margin-left:1.25in;text-align:justify;text-indent:
-.5in"><span style="font-size:10.0pt;font-family:Arial">5. That the
following documents are attached with this application:</span></p>
<p class="MsoNormal" style="margin-left:1.5in;text-align:justify;text-indent:
-.5in"><span style="font-size:10.0pt;font-family:Arial"> </span></p>
<p class="MsoNormal" style="margin-left:1.5in;text-align:justify;text-indent:
-.25in"><span style="font-size:10.0pt;font-family:Arial">(1) Statement
of the case signed by the Appellant.</span></p>
<p class="MsoNormal" style="margin-left:1.0in;text-align:justify;text-indent:
-.5in"><span style="font-size:10.0pt;font-family:Arial"> </span></p>
<p class="MsoNormal" style="margin-left:1.75in;text-align:justify;text-indent:
-.5in;line-height:150%"><span style="font-size:10.0pt;line-height:150%;
font-family:Arial">(2) Certified copy of the order of the Appellate
Tribunal from which the question(s) of law stated above arises.</span></p>
<p class="MsoNormal" style="margin-left:1.0in;text-align:justify;text-indent:
.25in;line-height:150%"><span style="font-size:10.0pt;line-height:150%;
font-family:Arial">(3) Order-in-Appeal by the Collector (Appeals).</span></p>
<p class="MsoNormal" style="margin-left:1.0in;text-align:justify;text-indent:
.25in;line-height:150%"><span style="font-size:10.0pt;line-height:150%;
font-family:Arial">(4) Order-in-Original </span><span style="font-size:
10.0pt;line-height:150%;font-family:Arial">or any other order.</span></p>
<p class="MsoNormal" style="text-align:justify"><span style="font-size:10.0pt;
font-family:Arial"> </span></p>
<p class="MsoNormal" style="margin-left:1.25in;text-align:justify;text-indent:
-.5in;line-height:150%"><span style="font-size:10.0pt;line-height:150%;
font-family:Arial">6. That other document (s) or copies thereof, as
specified below (the translation in English of the documents, where
necessary are annexed with the statement of the case.</span></p>
<p class="MsoNormal" style="margin-left:.5in;text-align:justify"><span style="font-size:10.0pt;font-family:Arial"> </span></p>
<p class="MsoNormal" align="right" style="margin-left:.5in;text-align:right"><span style="font-size:10.0pt;font-family:Arial">________________</span></p>
<p class="MsoNormal" align="right" style="margin-left:.5in;text-align:right"><span style="font-size:10.0pt;font-family:Arial">Signed</span></p>
<p class="MsoNormal" align="right" style="margin-left:.5in;text-align:right"><span style="font-size:10.0pt;font-family:Arial">(Appellant)</span></p>
<p class="MsoNormal" align="right" style="margin-left:.5in;text-align:right"><span style="font-size:10.0pt;font-family:Arial"> </span></p>
<p class="MsoNormal" align="right" style="margin-left:.5in;text-align:right"><span style="font-size:10.0pt;font-family:Arial">________________________</span></p>
<p class="MsoNormal" align="right" style="margin-left:.5in;text-align:right"><span style="font-size:10.0pt;font-family:Arial">Signed</span></p>
<p class="MsoNormal" align="right" style="margin-left:.5in;text-align:right"><span style="font-size:10.0pt;font-family:Arial">(Authorized Representative, if any)</span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:Arial"> </span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:Arial">N.B:- 1. The
application must be made in triplicate.</span></p>
<p class="MsoBodyText" style="margin-left:1.0in;text-indent:-1.0in"><span style="font-size:10.0pt;line-height:150%"> </span></p>
<p class="MsoBodyText" style="margin-left:1.0in;text-indent:-1.0in"><span style="font-size:10.0pt;line-height:150%"> 2. The application
made by taxpayer must be accompanied by a fee of one hundred rupees. The fee be
deposited in the Treasury or a Branch of the National Bank of </span><span style="font-size:10.0pt;line-height:150%">Pakistan</span><span style="font-size:10.0pt;line-height:150%"> or the State Bank of </span><span style="font-size:10.0pt;line-height:150%">Pakistan</span><span style="font-size:10.0pt;line-height:150%"> alongwith the payment challan (in
quadruplicate) and one copy of the challan be attached with the application.�.</span></p>
<p class="MsoBodyText" style="margin-left:1.0in;text-indent:-1.0in"><span style="font-size:10.0pt;line-height:150%">________________________________________________________________</span></p>
<p class="MsoBodyText" style="margin-left:1.0in;text-indent:-1.0in"><u><span style="font-size:10.0pt;line-height:150%">[C. No. 1(7) STR/2005]</span></u></p>
<p class="MsoBodyText" style="margin-left:1.0in;text-indent:-1.0in"><span style="font-size:10.0pt;line-height:150%"> </span></p>
<p class="MsoBodyText" style="margin-left:1.0in;text-indent:-1.0in"><span style="font-size:10.0pt;line-height:150%"> </span></p>
<p class="MsoBodyTextIndent" align="right" style="text-align:right;line-height:
normal"><b><span style="font-size:10.0pt">(Dr. Muhammad Zubair)</span></b></p>
<p class="MsoBodyText" align="right" style="margin-left:1.0in;text-align:right;
text-indent:-1.0in"><i><span style="font-size:10.0pt;line-height:150%">
</span></i><span style="font-size:10.0pt;line-height:150%"> Secretary
(ST & CE Budget)</span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:Arial"> </span></p>
</div>
</body></html>