The Gilgit-Baltistan Pure Food Act, 2011 (Act No. III of 2011)

Updated: Monday July 07, 2014/AlEthnien Ramadan 10, 1435/Somavara Asadha 16, 1936, at 12:30:55 PM

The Gilgit-Baltistan Pure Food Act, 2011

ACT NO. III OF 2011

An Act to regulate provision of pure food in Gilgit-Baltistan

[Gazette of Pakistan, Extraordinary, Part-I, 23^rd May, 2011]

No. Secy-Law (Legis)-l/2008, dated 5.4.2011.—WHEREAS it is expedient to regulate by law the preparation and sale of Pure Food in the Gilgit-Baltistan.

It is hereby enacted as follows:---

CHAPTER-I
PRELIMINARY

1. Short title, extent and commencement.—

(i) This Act shall be called the Gilgit-Baltistan Pure Food Act, 2011.

(ii) It shall extend to the whole of Gilgit-Baltistan.

(iii) It shall come into force at once.

2. Definition.—In this Act unless the context otherwise requires, the following expressions shall have the meanings hereby respectively assigned to them, that is to say,---

(1) ”Adulterated food” means an article of food,---

(i) Which is not of the nature, substance or quality which purports or is represented to be; or

(ii) Which contains any such extraneous substance as may affect adversely the nature, substance or quality thereof, or

(iii) which is processed, mixed, coloured, powdered or created with any other substance in contravention of the rules; or

(iv) any constituent of which has been wholly or in part abstracted so as to affect injuriously its nature, substance or quality; or

(v) which contains any poisonous ingredient which may render it injurious to health; or

(vi) the quality or purity of which does not conform to the prescribed standards; or

(vii) which having been prepared, packed or kept under in-sanitary conditions, have been contaminated or become injurious to health.

2. ”Banaspati” means such article of food resembling ghee as it is prepared by hydrogenation of edible vegetable oil and contains no milk or animal fat;

3. ”Charbi” means an article of food which resembles ghee or banaspati, but contains animal fat other than milk fat;

4. ”Chemical Examiner” means,---

(i) The Chemical Examiner to Government; and

(ii) Any other officer appointed by government to be Chemical Examiner for the purpose of this Act;

(6) ”Cream” means the portion of the milk of cow or buffalo which is rich in fat and rises to the surface of milk on standing, or which has been separated by skimming or otherwise;

(7) ”Dahi” means the product obtained by lactice acid fermentation of milk;

(8) ”Director” means the Director Health Services, of Gilgit-Baltistan;

(9) ”Food” means any article used as food or drink for human consumption other than drugs, and includes,---

(i) any substance which is intended for use in the composition or preparation of food;

(ii) any flavoring matter or condiment;

(iii) anycolouring matter intended for use in food;

(iv) chewing gum and other products of the like nature; and

(v) water in any form, including ice, intended for human consumption or for use in the composition or preparation of food.

Explanation-I.—An article shall not cease to be food by reason only that it is also capable of being used as medicine.

Explanation-II.—Iodized salt shall for the purpose of this Act be considered as food either consumed one or as an ingredient in other foods.

(10) ”Ghee” means ghee prepared exclusively from butter;

(11) ”Government” means the Gilgit-Baltistan Government.

(12) ”Godown” means a place where articles of food are received or stored for sale or delivery to a customer or consignee;

(13) ”Health Officer” means the District Health Officer or the Assistant District Health Officer, and includes a Medical Officer of Health, an Assistant Medical Officer of Health of a Local Authority, and any other person appointed by government to be Health Officer for the purpose of this Act;

(14) ”Inspector” means an Inspector appointed under this Act;

(15) Iodized salt means edible common salt (namak) to which potassium iodine has been added, for the purpose of fortifying or enriching it as a means of preventing lodging deficiency and disorder, in the manner and quantity as may be prescribed.

(16) ”Local Authority” means.—

(i) a Municipal Committee or Town Committee constituted under the Gilgit-Baltistan Local Government Order, 1979;

(ii) a Local Council constituted under the Gilgit-Baltistan Local Government Order, 1979;

(iii) an authority declared by Government, by notification in the official Gazette, to be a Local Authority for the purpose of this Act;

(17) ”Margarine” means any food, whether mixed with butter or not, which resembles butter and is not milk-blended butter;

(18) ”Milk” means the normal, clean and pure secretion obtained from the udder of a healthy cow, buffalo, goat or sheep, whether boiled, pasteurized, homogenized or sterilized, and includes standardized and toned milk;

(19) ”Misbranded food” means an article of food.—

(i) which is an imitation of or substitute for or resembles, in a manner likely to deceive, another article of food and is sold or is intended to be sold under the name, under which such other article is sold, or is not correctly labeled to indicate its true character; or

(ii) which is so coloured, flavoured, coated, powdered or published as to conceal the true nature thereof; or

(iii) which is contained in any package or label or which bears any statement, design or device regarding the ingredients or the substance contained therein, which is false or misleading in any material particular, or if the package is otherwise deceptive with respect to its contents; or

(iv) which is not properly packed and labelled in accordance with the rules.

(20) ”Occupier” means the person who has control of the affairs of a factory, shop or godown and includes the manager or managing agent or any other person authorized to represent the occupier;

(21) ”Package” includes every article in which goods for carriage or for sale are cased, covered, enclosed, contained or packed;

(22) ”Pre-packed” means packed or made up in advance ready for retail sale in a wrapper or container;

(23) ”Prescribed” means prescribed by rules;

(24) ”Public Analyst” means Public Analyst appointed under this Act;

(25) ”Retail sale” means any sale to a person buying otherwise than for the purpose of re-sale;

(26) ”Rules” means rules made under this Act;

(27) ”Sale” in relation to food, means a transfer of ownership either by way of barter or in exchange for a price paid or promised or part paid and

(28) ”Standardized milk” means milk which has been reduced to the prescribed level of milk fat by removal of fat;

(29) ”Toned milk” means milk which has been standardized to the prescribed level of milk fat and solids by addition or reconstituted milk solids;

(30) ”Transit” includes all stages of transportation from the place of manufacture or other source of origin to the consumer; and

(32) ”Wholesale” means any sale other than retail sale.

CHAPTER-II

GENERAL PROVISIONS

3. False warranty.—No person shall in respect of any food sold by him or given by him for sale to an agent to give to the purchaser or his agent a false warranty in writing.

4. Prohibition of mixing and selling mixed food.—(1) No person shall mix, colour, stain or powder or direct or permit any other person to mix, colour, stain, or powder any food with any matter or ingredient,---

(a) In contravention of the prescribed rules; or

(b) so as to render the food injurious to health with intent that the same may be sold in that state.

(2) No person shall sell, offer, keep or store any goods so mixed, coloured, stained or powdered.

5. Prohibition of sale, preparation, manufacture, import or export of unwholesome food intended for human consumption.—No person shall, directly or indirectly, himself or by any other person,---

Prepare, manufacture, keep or store for sale, or sell or offer to sell, any food which is unsound, unwholesome, injurious to health or unfit for human consumption; or

Import or export any food in such manner or in such condition as renders it or is likely to render it injurious to health.

6. Prohibition of sale or manufacture for sale of food which is adulterated or misbranded or not of the nature, substance or quality demanded.—(1) No person shall, directly, or indirectly himself or by any other person, prepare, manufacture, keep or store for sale, or sell, or offer to sell any food,---

(a) which is adulterated;

(b) which is misbranded;

(d) for the sale of which a license is required otherwise than in accordance with the condition of the license;

(e) in contravention of any other provision of this Act or the rules.

(2) No person shall directly or indirectly, himself or by any other person, manufacture, sell, offer to sell, keep or store for sale any goods notified in this behalf by Government, unless it is coloured in the manner prescribed.

(3) Government may, by notification in the official Gazette, prohibit or regulate the keeping, in any factory or wholesale business premises in which such articles of food as are specified in the notification are manufactured or stored or any substances likely to be used as adulterants as so specified.

7. Sale of pre-packed food.—No person shall keep or store for sale or offer to sell, any pre-packed food unless he has complied with the rules made in this behalf.

8. Prohibition of sale of food without complying with rules.—No person shall import, export, prepare, manufacture, keep or store for sale or sell any food unless the rules providing for the mode of its manufacture, processing or preparation, packing, labelling, consignment, delivery standard of quality or bill of containers have been complied with.

9. Sale of margarine, banaspati and charbi.—(1) Banaspati, charbi and margarine unless every package containing any such substance is durably marked or labelled in such manner as may be prescribed.

(2) No person shall sell, whether wholesale or retail, or transport by way of trade any banaspati, charbi or margarine unless every package containing any such substance is durably marked or labelled in such manner as may be prescribed.

10. Banaspati, margarine or ‘charbi’ not to be sold loose.—(1) No person shall sell banaspati, margarine charbi loose or from an open package,---

Provided that banaspati may be so sold under a license and subject to such conditions as may be prescribed in this behalf.

11. License for manufacture, storage and sale of goods.—(1) No place shall be used,---

(a) for the preparation, or the manufacturing, processing, blending, preserving, refrigerating, canning or bottling of any food;

(b) for the business of a wholesale dealer in banaspati, charbi, ghee, margarine, fish oil, mustard oil, cottonseed oil or other edible oils and such food as may be prescribed;

(d) as a hotel, restaurant or eating house;

Except under a license to be granted in such manner and by such authority as may be prescribed:---

Provided that Government may exempt any specified premises or class of premises from the operation of this section.

(2) The license required under this section may be renewed annually on payment of prescribed fees.

(3) The renewal of a license may be refused, or a license may be cancelled by the authority granting the license, if,---

(i) the licensee fails to maintain the register referred to in Section 12, or is convicted of an offence under this Act; or

(ii) the premises is not maintained in such condition as may be prescribed.

(4) No person shall keep or store for sale or sell or offer to sell any food for human consumption unless he is in possession of such identification permit as may be prescribed.

12. Register for manufacture and wholesale business.— Every occupier of a place used for the preparation or manufacture for the purposes of trade of any such article of food as Government may, by notification in the official Gazette, specify in this behalf and every wholesale dealer or his agent who stores any such article, shall keep and maintain a register in such form as may be prescribed, and such register shall be open to inspection, by the Inspector.

13. Food poisoning.—(1) If a Health Officer or an Inspector has reason to suspect that any food or any vessel or utensil with which food may come in contact is likely to cause food poisoning (acute, chronic or cumulative) by chemical or bacteriological agents, he may take sample of such food or the vessel or the utensil for analysis under this Act, and if he takes a sample, give notice to the person-in charge of the food that, until the result of the analysis is known, the food or any specified portion thereof shall not be used and shall be kept or removed in the manner specified in the notice.

(2) If a Health Officer has reason to suspect that tuberculosis is likely to be caused by consumption of milk supplied from any dairy or other source, he may, by notice to the person-in charge of such dairy or source, prohibit the supply of milk from such dairy or source.

(3) If a person is, in the opinion of the Local Authority, suffering from any communicable disease, the Local Authority may, by notice to such person, prohibit him from preparing manufacturing, selling or offering to sell any article of food for human consumption.

(4) A Health Officer may, by notice to any person handling articles of food in any hotel, restaurant, sweetmeat shop, or any other public eating place, require him to obtain and keep in his possession a health certificate from a Health Officer to the effect that he is free from communicable disease, and to get it renewed from year to year, till such time as he continues so to handle such articles.

(5) Every person to whom a notice under this section has been given shall comply with such notice.

(6) Whether practicable, the Health Officer shall instruct the owner of the dairy or other source from which milk is supplied to carry out such remedial measures as considered necessary by him, and if these are complied with to his satisfaction the notice issued under sub-section (2) shall be withdrawn.

Explanation.—Persons debarred under sub-section (3) shall have to produce a certificate as laid down in sub-section (4).

CHAPTER -III
ANALYSIS OF FOOD

14. Appointment of Public Analyst.—Government may, by notification appoint Public Analysts for the purposes of this Act, for the whole or any part of the Gilgit-Baltistan for any specified food or generally for all foods.

15. Local Authorities to enforce the Act.—It shall be the function of every Local Authority to carry into execution and enforce the provisions of this Act within its jurisdiction with a view that all articles of food and drink are sold in a pure and genuine state.

16. Appointment of Inspectors.—(l) Government may appoint Inspectors in respect of all or any specified food, and an Inspector so appointed shall have jurisdiction in such areas as Government may direct:---

Provided that Health Officer of Local Authority and such other holders of offices and posts in or under Local Authorities (Including Local Councils) and such officers in the service of Government, as Government may by Notification in the Official Gazette specify in this behalf shall be ex-officio Inspectors in respect of all food within the areas under their respective jurisdiction.

(2) Subject to any rules made in this behalf, a Local Authority shall appoint Inspectors in respect of all or any specified food, and an Inspector so appointed, shall unless the Local Authority otherwise directs, exercise the powers and perform the functions of an Inspector under this Act throughout the area over which such Local Authority has jurisdiction.

(3) The Director Food may exercise the powers and perform the function of an Inspector under this Act, and any Assistant Director or any other officer working under the Director may exercise such powers and perform such functions of an Inspector within such areas as the Director may, by order in writing, direct.

(4) The Health Officer and Sanitary Inspectors of Local Authorities and such other holders of offices and posts in or under a Local Authority and such officers in the service of Government as Government may, by notification in the official Gazette, specify in this behalf, shall be ex-officio Inspector in respect of all foods within the limits of their respective jurisdiction.

17. General Powers of Inspectors.—(1) An Inspector may detain and search any vehicle or package of any food intended for sale or in the course of delivery if he has reason to suspect that the food therein carried or contained may be injurious to health, unwholesome or unfit for human consumption or not of the same nature, substance or quality which it purports to be.

(2) An Inspector may:---

(i) enter into and inspect any market, godown, shop, stall or other place used for sale of any food intended for human consumption or for the preparation, manufacture, or storage of any such food for the purpose of trade or sale;

(ii) enter upon any premises for the purpose of exercising the powers of purchasing or taking a sample under Section 18 and may in such premises inspect and examine any food and any apparatus, utensil or vessel used for preparing, manufacturing or containing such food.

(iii) enter into and inspect any market, godown, shop, stall or other place used for the manufacture, storage or sale of any apparatus, utensil or vessel ordinarily used or intended to be used or likely to be used for preparing, manufacturing or containing any food.

(3) If any such food as is mentioned in sub-section (1) or Clause (a) of sub-section (2) appears to the Inspector to be injurious to health, unwholesome, unfit for human consumption or not of the same nature, substance or quality which it purports to be, or not fulfilling the prescribed conditions subject to which such food is to be prepared, manufactured, kept, stored or sold or if any such apparatus or utensil as is [mentioned in Clause(ii) of sub-section (2)] is of such kind or in such state as to render any food prepared, manufactured or contained therein or may ordinarily, prepared manufactured or contained therein unwholesome or unfit for human consumption or injurious to health, he may seize and remove such food, apparatus or utensil to be dealt with as hereinafter provided.

(4) An Inspector may, instead of removing such food, apparatus, utensil or vessel seized under sub-section (3), leave the same in the custody of the person from whose possession, custody or control the same was seized or in such safe custody as he may deem fit, so as to be dealt with as hereinafter provided; and he may at any time thereafter remove the same to the custody of the Local Authority concerned.

(5) (a) When any food, apparatus, utensil or vessel is seized under sub-section (3), it may be destroyed by the officer making the seizure with consent in writing of the owner or the person in whose possession, custody or control it is found.

(b) If any food seized under sub-section (3) is of a perishable nature and is, in the opinion of the Inspector unsound, unwholesome or unfit for human consumption, it may be destroyed without such consent but in the presence of two respectable witnesses.

(6) An Inspector shall prepare a statement describing the food, apparatus or utensil seized and shall deliver a copy thereof to the local Authority and to person from whose custody the food, apparatus or utensil is seized or, if such person be not present, send such copy to him by post.

(7) (a) Any person claiming anything seized under sub-section (3) may within seven days of the seizure complain to any Magistrate of the first class having jurisdiction at the place of seizure, who after making such enquiry as he may deem necessary, may either confirm or disallow such seizure wholly or in part or may order the article to be restored to the claimant.

(b) If the Magistrate confirms the seizure, the food, apparatus, utensil or vessel, as the case may be forfeited to the Food Authority concerned or the Magistrate may direct that such food, apparatus, utensil or vessel may be destroyed or disposed of at the cost of the owner or person in whose possession, custody or control it was found at the time seizure in such manner as to prevent the same being again sold, kept stored or used as food or for the manufacture or preparation of, or for containing, any such food.

(8) If no complaint is made within the said period of seven days, the article of food or the apparatus, utensil or vessel, as the case may be, seized shall be confiscated to the food Authority concerned.

18. Purchase of samples, etc.—(1) An Inspector may, for the purpose of analysis purchase a sample of food,---

(a) in transit;

(b) sold, offered for sale, hawked about, kept or stored or received for the purpose of preparing or manufacturing therewith any food; or

(c) Kept or stored in a market godown, shop, stall, hotel, restaurant or eating house for the purpose of trade or received therein for the purpose of preparing or manufacturing therewith any food.

(2) No person shall refuse to sell food to an Inspector intending to purchase for the purpose of sub-section (1) in such reasonable quantity and from such container as he may ask for.

Explanation.—The purchase or sale of a sample of any food for the purpose of analysis under this Act shall be deemed to be purchased or sold for human consumption or use.

(3) If, in contravention of sub-section (2), any person refuses to sell the food to the Inspector, the Inspector may without prejudice to any penalty to which such person may be liable for such contravention, seize such quantity of the food as may appear to him to be necessary, and shall give such person a certificate showing the price, nature and quantity of the food seized, the date, time and place of seizure, and on demand being made in that behalf, the price of the food seized.

(4) The Inspector shall prepare in such form as may be prescribed, a declaration in triplicate containing full particulars relating to the sample seized and such declaration shall be signed or marked both by the Inspector and the person from whose possession, custody or control the food has been seized, and a copy thereof shall be given to such person.

(5) When a sample is taken from the stock in the possession of a commission agent, he shall be bound to give the name and such other particulars of the person on whose behalf such stock is held by him as the Inspector may require.

19. Right of private persons to have samples analyzed.—(1) Any person may make an application in writing to an Inspector asking him to purchase a sample of such food and from such person as may be specified in the application and to submit such sample to the Public Analyst for analysis.

(2) The cost of the sample purchased and of the analysis done under sub-section (1) shall be payable by the person making the application:

Provided that, in case the sample is found by the Public Analyst to be adulterated, any amounts paid by the applicant under this sub-section shall be refunded to him.

20. Method of taking samples.—(1) An inspector after purchasing or procuring or seizing any food with intention of submitting the same for analysis shall, forthwith, divide the food in three parts to be then and there separated and each part shall be marked, sealed or fastened in such mariner as the nature of the case will permit; and the person from whom the sample is taken may, if he so desires, also affix his seal or mark on each of the three parts.

(2) An Inspector shall,---

(a) if required to do so deliver one part to the person from whom the article is purchased or seized or the sample is taken;

(b) retain one part for future comparison; and

Provided that where the sample is taken from any food which is about to be imported or is in transit or at the place of delivery to the purchaser, consumer or consignee or is unclaimed, the first-mentioned part of the sample shall be retained by Inspector, unless the name and address of the consignor appear on the container containing the article sampled, in which case he shall forward that part to the consignor by registered post or otherwise, together with a notice informing that person that the sample would be analyzed by the Public Analyst.

21. Certificate of Analyst.—(1) The Public Analyst upon receiving any food or a sample of food from the Inspector shall, as soon as possible, analyze the same and deliver or send to the Inspector forwarding the sample, on payment of such fees as may be prescribed, certificate in the form specified in the Schedule showing the result of the analysis.

(2) A copy of such certificate may be obtained from the Public Analyst by the person from whom the article so analyzed was purchased or obtained on payment of a fee of five hundred rupees.

(3) No person shall display any such copy on his premises or use copy as an advertisement.

22. Power of Government to have articles analyzed.—Government may, in relation to any matter appearing to it to affect the general interests of the consumers of any food, direct any public servant shall have all the powers of an Inspector under this Act.

Provided that,---

(a) the public servant upon receiving the certificate of the Public Analyst shall take proceedings or cause proceedings to be taken as if he himself had caused such analysis to be made;

(b) any fee prescribed for such analysis, the cost of the sample and the expenditure incurred in procuring it, including the traveling allowance, if any, of the public servant procuring the same shall be payable by the Local Authority of the area from where the sample is procured.

CHAPTER - IV

PENALTIES AND PROCEDURE

23. Penalties.—(1) Whoever contravenes provisions of Section 12, or 21, shall be punished with imprisonment of either description for a term which may extend to three years or with fine or with both.

(2) Whoever contravenes the provisions of Sections7, 8, 9, 10, 11 or 18, shall be punished with imprisonment of either description for a term which may extend to five years or with fine or with both but the term of imprisonment shall not be less than six months and the fine shall not be less than five thousand rupees.

(3) Whoever contravenes the provision of Sections 3, 4, 5, 6, or 13 shall be punished with imprisonment of either description for a term which may extend to seven years and with fine, but the term of imprisonment shall not be less than one year and the fine shall not be less than five thousand rupees.

24. Power to try summarily.—Notwithstanding anything to the contrary contained in the Code of Criminal Procedure, 1898 any Magistrate for the time being empowered to try in a summary way the offences specified in sub-section (1) of section 260 of the Code of Criminal Procedure, 1898 may try summarily any offence made punishable under Clause (a) of sub-section (1) of section 23 of this Act or sub-section (2) of the said section in accordance with the provisions of Chapter XX11 of that Code.

25. Presumption.—In every prosecution under this Act relating to any food the Court shall presume.—

(a) that any food found in possession of any person, who is or has been habitually found manufacturing, selling, keeping, storing, offering or exposing for sale or hawking about such food, was being manufactured, sold, kept, stored, offered or exposed for sale or hawked about by such person;

(b) that any food commonly used for human consumption is sold, kept or stored for human consumption;

(c) that any food commonly used for the preparation or manufacture of such food, was intended to be prepared or manufactured for human consumption;

(d) that any substance capable of being used in the manufacture or preparation of any food commonly used for human consumption, which is found on premises in which such food is manufactured or prepared, was intended to be used in the manufacture or preparation of such food;

(e) that any food is not of the nature, substance or quality it purports to be, if it is deficient in any of its normal constituents to the extent specified in the rules made under this Act or if any extraneous matter has been added to it in contravention of such rule.

26. Declaration under Section 18 to be evidence.—A declaration signed or marked Under sub-section (4) of Section 18 may be produced as evidence of the fact contained therein in any enquiry, trial or other proceedings under this Act.

27. Certificate of Public Analyst to be evidence of fact therein stated.—(1) The production in any enquiry, trial or other proceedings under this Act of a certificate under the hand of a Public Analyst in the form specified in the schedule shall, until the contrary is proved, be sufficient evidence of the facts therein stated.

(2) When any person is accused of an offence under this Act, he may require the Court to summon as a witness the Public Analyst who analyzed the food or sample of food in respect of which he is accused of having committed an offence and the Court may, and shall, in every case in which the accused deposits in the Court a sum of money in accordance with the sale prescribed, summon the Public Analyst and if such person is acquitted, any sum of money so deposited shall be refunded to him.

28. Analysis by Chemical Examiner.—(1) The Court may of its own accord or on the request of the accused cause any food or sample of food to be sent for analysis to the Chemical Examiner to Government who shall thereupon with all convenient speed analyze the same and report the result of the analysis to the Court in the form specified in the schedule, and the cost of such analysis shall be paid by the accused if the Court so directs.

(2) The certificate of the Chemical Examiner to Government shall, until the contrary is proved, be sufficient evidence of the facts therein stated, but if the Court considers it necessary in the interests of justice it may summon him to give evidence in connection with the certificate issued by him and in such a case the cost of summoning the Chemical Examiner to Court shall be paid by the accused or the Local Authority as the Court may direct.

(3) The provisions of sub-section (3) of section 21, shall apply in respect of the report of the Chemical Examiner.

29. What is or is not a good defence in a prosecution under the Act.—(1) In any prosecution under this Act relating to any food it shall be no defence to allege,---

(a) that the accused was ignorant of the nature, substance or quality of the food; or

(b) that the purchaser having bought only for analysis was prejudiced.

(2) The seller shall not be deemed to have committed an offence under this Act if he proves,---

(a) that the food sold was purchased or obtained as agent by him as being of the same nature, substance or quality as that demanded by the purchaser and with written warranty to the effect that it was of such nature, substance, or quality;

(b) that he had no reason to believe at the time when he sold it that the food was not of such nature, substance or quality as required; and

(3) No evidence of a warranty under clause (a) of sub-section (2) shall be admissible on behalf of the seller,---

(a) Unless the seller has on or before the first day of hearing of the case in the court against him sent to the Inspector a copy of the warranty (together with a translation thereof in English) with notice stating that he intends to rely on it and specifying the name and address of the person from whom he received it and has also sent a like notice of his intention to the person; and

(b) Unless such warranty is given by a person permanently residing or carrying on business in Pakistan.

(4) The Court shall summon the warrantor as a co-accused if it admits the warranty on behalf of the seller.

30. Forfeiture of food upon conviction.—In the case of any conviction under this Act the convicting Magistrate may order that any food to which the conviction, relates, together with all packages or vessels containing the same, shall be confiscated to Government and disposed of as the Magistrate may direct.

31. Expenses of analysis to be paid by offenders on conviction.—When any person is convicted of an offence under this Act, the convicting Magistrate shall order that all fees and other expenses incidental to the analysis of any food in respect of which the conviction is made, which shall in no case be less than one thousand rupees, be paid by the person convicted, in addition to the fine, if any, which he may be sentenced to pay and the amount of such fees and expenses may be recovered as if it were a fine.

32. Offences under the Act not to be tried by a Magistrate exercising lesser power than Magistrate of the First Class.—No offence under this Act or the rules made thereunder shall be triabal by a Magistrate exercising powers less than those of a Magistrate of the First Class.

33. Cognizance of offences.—Offences under this Act shall be cognizable and non-bailable.

CHAPTER- V

MISCELLANEOUS

34. Protection of action taken under the Act.—No suit, prosecution or other legal proceedings shall lie against any person for anything which is in good faith done or intended to be done in pursuance of any provision of this Act.

35. Inspector to be deemed public servant.—An Inspector while exercising any of the functions conferred upon him by or under this Act and all other persons assisting him in discharging such functions shall be deemed to be public servants within the meaning of Section 21 of the Pakistan Penal Code, 1860 (XLVof 1860).

36. Power of Government to appoint public servant to exercise the function of any Local Authority.—(1) If the Deputy Commissioner of a district receives information from the Director or has reason to believe that a Local Authority has failed to execute or enforce any of the provisions of this Act in relation to any food and that the failure effects the general interest of the consumers, he may, after making such inquiry from the Local Authority as he thinks fit, by order, empower any public servant to execute or enforce these provisions or to procure the execution or enforcement thereof in relation to such food and the order may fix a reasonable remuneration to be paid to such public servant, and such remuneration together with any expenses incurred by the public servant in performing the duties of the Local Authority under this Act shall be paid by the Local Authority.

(2) If the expenses and remuneration are not so paid, the Deputy Commissioner may make an order directing any person who for the time being has custody of any money on behalf of the Local Authority, as its officer, treasurer, banker or otherwise, to pay such expenses and remuneration from such moneys as he may have in his hands or may from time to time receive, and such person shall be bound to obey such order.

(3) When the Deputy Commissioner makes any order under this section, he shall forthwith forward to the Home Secretary and to the Local Authority affected thereby a copy of the order with a statement of the reason for making it, and it shall be in the discretion of the Home Secretary to rescind the order, or to direct that it may continue in force with or without modifications.

(4) The Home Secretary forthwith submit to Government a report of every case occurring under this section, and Government may confirm, revise or modify the order, or make in respect thereof any other order which the Home Secretary could have made:

Provided that no order of the Deputy Commissioner or the Home Secretary passed under this section shall be confirmed, revised, or modified by Government without giving the Local Authority a reasonable opportunity of showing cause against such order.

37. Delegation.—Government may delegate all or any of its powers and functions under this Act to the Director or any other officer by name or designation.

38. Power to make rules.—(1) Government may frame rules for the purpose of carrying into effect the provisions of this Act.

(2) In particular and without prejudice to the generality of the foregoing power, Government may frame rules,---

(a) prescribing the qualifications of person who may be appointed public analysts for the purpose of this Act;

(b) Regulating the appointment and qualifications of persons to be appointed as Inspectors under this Act;

(d) Fixing the fee to be paid in respect of the analysis of any food by a public Analyst;

(e) Prohibiting the use of any particular matter or ingredient in the manufacture or preparation of any food;

(f) specifying the conditions (which include the addition of a colour or any other substance) subject to which any food shall be manufactured, sold, kept, stored, offered or exposed for sale;

(g) Prohibiting the keeping or storage of foods other than those approved under rules;

(h) securing the cleanliness and free from contamination of any food in the course of its manufacture, preparation, storage, packing, carriage, delivery or exposure for sale, and securing the cleanliness of places, receptacles, packages, wrappings, appliances and vehicles used in such manufacture, preparation, storage, carriage or delivery;

(i) Prescribing the method, in which labels shall be affixed, languages in which the labels shall be printed and symbols which shall be used for different kinds of food;

(j) Prescribing the manner in which, and the conditions subject to which a license is to be granted under Section 11;

(k) Prescribing the form, and the particulars to be entered in the register to be kept under Section 12;

(l) Authorizing a person taking a sample of milk or any other food for the purpose of analysis to add preservatives to such samples for maintaining it in a suitable condition for analysis and regulating the nature and method of addition of such preservative;

(m) Prohibiting the use or addition as a preservative of any article, material, or substance in the manufacture or preparation for sale of any food;

(n) Prescribing the fees which a local Authority may levy for the grant of a license; and

(o) Prescribing the fees to be deposited in Court for summoning a public Analyst.

---------------------

[1] Where applicant is a body corporate or a firm

[2] Name of the applicant

[3] Name of the applicant

[4] Where applicant is a body corporate or a firm

[5] Where applicant is a body corporate or a firm

[6] Name of the applicant

[7] Where applicant is a body corporate or a firm

[8] Where of the applicant

[9] Name of the applicant

[10] Where applicant is a body corporate or a firm

[11] Where applicant is a body corporate or a firm

[12] Name of the applicant

[13] Name of the authorized intermediary

[14] Name of the authorized intermediary

[15] Where applicant is a body corporate or a firm

[16] Name of the applicant

[17] Name of the applicant

[18] Where applicant is a body corporate or a firm

[19] Where applicant is a body corporate or a firm

[20] Name of the applicant

[21] Name of the authorized intermediary

[22] Name of the authorized intermediary

September 2011

RULES, 2010

APPELLATE TRIBUNAL INLAND REVENUE
RULES, 2010

[Gazette of Pakistan, Extraordinary, Part-II, 8^th October 2010]

S. R. O. 948(I)/2010.—In exercise of the powers conferred by sub-section (12) of Section 130 of the Income Tax Ordinance, 2001 (XLI of 2001), the Appellate Tribunal is pleased to make the following rules, namely:—

1. Short title and commencement.—(1) These rules may be called the Appellate Tribunal Inland Revenue Rules, 2010.

(2) They shall come into force at once.

2. Definitions.—(1) In these rules, unless, there is anything repugnant in the subject or context,

(a) ”Act” means the Federal Excise Act, 2005 or as the case may be the Sales Tax Act, 1990.

(b) ”Authorized Representative” means:—

(i) in relation to a taxpayer a person duly authorized by the taxpayer under Section 223 of the Ordinance, including a representative under Section 172 of the Ordinance, to appear, plead and act before the Tribunal;

(ii) in relation to a person who is liable to pay sales tax or excise duty a person duly authorized by that person under the Sales Tax Act, 1990 or Federal Excise Act, 2005 or rules made thereunder to appear, plead and act on behalf of that person before the Tribunal; and

(iii) in relation to Inland Revenue Authorities a person duly authorized by the Federal Board of Revenue or the Chief Commissioner Inland Revenue or the Commissioner Inland Revenue by notification in the Official Gazette to appear, plead and act as a departmental representative or a legal advisor for such authority and any other person acting on behalf of the person so authorized;

(c) ”Bench” means a Bench of the Tribunal constituted under sub-sections (6) and (7) of Section 130 of the Ordinance and includes the Chairperson or any other member sitting singly under sub-section (8) of the said section;

(d) ”Chairperson” means the Chairperson of the Tribunal;

(e) ”member” means a member of the Tribunal;

(f) ”Ordinance” means the Income Tax Ordinance, 2001 (XLIX of 2001);

(g) ”prescribed form” means the form as prescribed in the rules made by the Board under Section 237 of the Ordinance or under these rules;

(h) ”Registrar” means the person who is for the time being discharging the functions of the Registrar of the Tribunal, as may be assigned by the Chairperson and includes Deputy Registrar and Assistant Registrar;

(i) ”Tribunal” means the Appellate Tribunal Inland Revenue established by the Federal Government under Section 130 of the Ordinance and referred to as such under the Federal Excise Act, 2005 and the Sales Tax Act, 1990. It also includes, a Bench, exercising and discharging the powers and functions of the Tribunal.

(2) All other expressions used but not defined herein shall have the same meanings as are assigned to them in the Act or Ordinance.

3. Sittings of Bench.—A Bench shall hold sittings at its headquarter or such other place as the Chairperson may consider expedient.

4. Powers of Bench.—(1) A Bench shall hear and dispose of such appeals and applications made under the relevant Act or the Ordinance as are assigned by the Chairperson or any member authorized by the Chairperson in this behalf.

(2) In the absence of Chairperson and the member designated for the purpose, the senior member may transfer an appeal or an application from one Bench to another Bench.

5. Dress, office hours and holidays.—(1) The Chairperson and members of the Tribunal shall wear the same dress as prescribed for the Judges of the High Court.

(2) The Tribunal shall, subject to any special order of the Chairperson observe the same office hours, holidays and period of recess as the High Courts at respective places 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 form annexed as Form A or Form B, whichever is applicable and presented to the Registrar or an officer authorized by him in this behalf, or sent by means of registered post or courier service addressed to the Registrar.

(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 authorized by the Registrar on the day on which it is received in the office of the Tribunal.

8. Date of presentation and registration of appeals.—The Registrar or an officer of the Tribunal authorized by the Registrar in this behalf shall endorse on the front page of every memorandum of appeal the date on which it is presented or deemed to have been presented under rule 7, sign the endorsement and the appeal so endorsed shall be entered in a book to be kept for this purpose.

9. Who may be joined as respondent.—In an appeal by a person aggrieved of an order of the Board, Commissioner Inland Revenue (Appeals), or any other Inland Revenue Authority, the Commissioner Inland Revenue concerned shall be made a respondent or where the Commissioner Inland Revenue objects to an order passed by the Board, Commissioner Inland Revenue (Appeals) or any other Inland Revenue Authority, the person in whose favour an order by the Commissioner Inland Revenue (Appeals) has been passed, 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 specific grounds of appeal without any arguments or narrative and such grounds shall be numbered consecutively.

11. Documents to accompany memorandum of appeal.—(1) Every memorandum of appeal shall be in triplicate and shall be accompanied by three clear and legible copies of (one of which shall be a certified copy),—

(a) the order appealed against;

(b) order of Commissioner Inland Revenue, or as the case may be, officer of Inland Revenue;

(d) proof of payment of appeal fee; and

(e) a certificate as provided in Rule 12.

(2) In an appeal by the Commissioner Inland Revenue, there shall be appended a certificate to the memorandum of appeal,

(a) showing the date of communication of the impugned order to the Commissioner Inland Revenue; and

(b) in case of an appeal signed by an officer of Inland Revenue, a certificate to the effect that he has been so authorized in this behalf.

(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.

(4) The appellant shall annex an index on the face of the memorandum of appeal, showing the documents filed under this rule with paging in paper book form in triplicate.

12. Intimation of filing of appeal to the respondent.—The appellant shall before filing of appeal send a copy of the memorandum and grounds of appeal to the respondent and 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 and shall have to be filed with the memorandum of appeal.

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 the 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.

15. Defective appeals etc.—(1) Where a memorandum of appeal is not filed in the manner specified in these rules, the Registrar or the officer authorized under Rule 7 may require the appellant or his authorized representative, if any, to bring the same in conformity with the provisions of these rules within such time, not exceeding fifteen days, as he may specify.

(2) Where the appellant or his authorized representative does not meet the requirement under sub-rule (1), the Registrar or the authorized officer shall place the matter before the Bench for such orders as the Bench may deem fit.

16. Appellant to explain delay.—(1) Upon the presentation of a memorandum of appeal, the Registrar or the officer authorized under Rule 7 shall examine the copy of the order appealed against and shall calculate whether, after allowing the time given by the relevant law, the memorandum of appeal has been presented within time.

(2) If the memorandum of appeal appears to be presented after the time prescribed by relevant law, a note to this effect shall be recorded by the Registrar or, as the case may be, by the officer so authorized.

(3) Where the appellant has not tendered, with the memorandum of appeal, any explanation in writing setting out the reasons for the delay, the Tribunal may allow the appellant to submit an explanation in writing and upon sufficient cause having been shown, may admit the appeal for hearing.

17. Power of attorney etc., by authorized representative.—(1) Where a memorandum of appeal is also signed by an authorized representative, such representative shall annex with the memorandum, the document showing his authority and his acceptance thereof, which shall be signed and dated by the representative and shall also specify his capacity in which he is acting as such:

Provided that in case of an appeal by the Commissioner Inland Revenue, the memorandum of appeal need not be accompanied by a letter of authority.

(2) In case of appearance of an authorized representative on behalf of respondent, the authorized representative shall abide by the provisions of sub-rule (1) with regard to power of attorney constituting his authority as such.

(3) The representative of the department shall not be an officer below the rank as specified by the Chairperson.

18. Authorization to be filed.—(1) An authorized representative appearing at the hearing of an appeal shall, unless the document referred to in Rule 17 has already been appended, file such document before the commencement of the hearing.

(2) The authorized representative and the departmental representative shall be dressed in black sherwani, coat or lounge suit except the advocates who shall wear the dress prescribed for them, and a lady representative shall appear in white dress and black short coat.

19. Date and place of hearing of appeal.—The Tribunal shall notify to the parties the date and place of hearing of appeal in the form annexed as Form ‘C’ However, mere issuance of notice may not be deemed the admission of appeal for regular hearing.

20. Preparation of cause list for hearing.—(1) For any working day a daily cause list mentioning the appeals or applications shall be prepared in the form annexed as Form ‘D’.

(2) Cause list for the day shall be prepared by the bench clerk and displayed on the notice board by 2.00 p.m. on the day preceding the date of hearing.

(3) Separate cause lists shall be prepared and displayed on notice board for each Bench and for each member in case the appeal is to be heard by a single member.

21. Hearing of appeal or application.—On the day fixed for hearing or any other day to which the hearing is adjourned the appellant or applicant shall be heard in support of the appeal or application and the Tribunal shall then if necessary, hear the respondent against the appeal or application and in that case the appellant or the applicant shall have a right to reply.

22. Ex parte decision and recall of order.—(1) Where on the date fixed for hearing or any day to which the hearing is adjourned, any or both the parties fail to appear when the appeal or application is called for hearing, the Tribunal may if it deems fit, dismiss the appeal or application in default or may proceed ex parts to decide the appeal or application on the basis of the available record.

(2) The Tribunal may recall the order passed under sub-rule (1) if the party in default applies within thirty days of the date of communication of the order and satisfies the Tribunal that the party was prevented by some sufficient cause to appear when the appeal or application was called for hearing. On recalling the order, the Tribunal shall fix a date for hearing of the appeal or application:

Explanation: In this rule the word “appear” means appearance in person or through an authorized representative.

23. Continuation of proceedings after the death or insolvency of an aggrieved person.—Where a taxpayer or registered person dies or is adjudged insolvent or in the case of a company under liquidation, the appeal shall not abate and hearing may continue by or against the executor, administrator, successor or other legal representative of the taxpayer, assignee, receiver or liquidator, as the case may be.

24. 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 by the forums below.

25. Production of additional evidence before the Tribunal.—(1) No party to the appeal shall be entitled to produce additional evidence either oral or documentary before the Tribunal except after obtaining permission from the Tribunal.

(2) 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 case has been decided by any of the Inland Revenue Authorities without giving sufficient opportunity 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.

26. Mode of producing additional evidence.—(1) Such additional evidence may be produced or such witness examined either before the Tribunal or before such other Inland Revenue Authority as the Tribunal may direct.

(2) In case of any direction to an authority, such authority shall comply with the directions of the Tribunal and after compliance send the document or the record of the deposition of the witness to the Tribunal.

27. Adjournment of appeal—The Tribunal may, if sufficient cause is shown, adjourn the hearing of appeal or application on a request being made by the party or authorized representative and no request for adjournment sent through post or fax may be entertained.

28. Remand of the case by the Tribunal.—Where the Tribunal is of the opinion that the case should be remanded, it may remand, with such directions as the Tribunal may deem fit, to the competent authority.

29. Order to be signed and dated.—(1) The order of the Tribunal shall be in writing and shall be signed and dated by the member or the members, as the case may be, constituting the Bench.

(2) Where a case is referred under sub-sections (10) and (11) of Section 130 of the Ordinance, the order of the member or the Members to whom it is referred shall be signed and dated by him or them, as the case may be.

30. Proceedings not open to the public.—The proceedings before the Tribunal shall not be open to the public and no person except the party, its employees, authorized representative counsel or the officer of the Inland Revenue service shall, without the permission of the Tribunal, remain present during such proceedings.

31. Order to be communicated to the parties.—The Tribunal shall cause its order to be communicated to the parties and to the Commissioner Inland Revenue concerned.

32. Procedure for filing and disposal of stay application.—(1) Every application for stay against recovery of demand of tax or ancillary proceedings shall be presented in the same manner as provided in Rules 7, 8, 9, 11,21 and 22 relating to appeals.

(2) On receipt of stay application the Registrar or any other officer authorized to act on his behalf shall fix the application for hearing as early as possible.

33. Scale of copying fee.—(1) Copying fee shall be as follows:--

(a) for the first page or part thereof……………Rs.20/-; and

(b) for every additional page or part thereof......Rs. 10/-.

(2) Fee shall be recovered in advance by way of depositing in Government treasury through bank challan.

(3) Where a party applies for urgent delivery of a copy of order or any document, the fee chargeable shall be two times of the rate prescribed by sub-rule (1).

34. Procedure and fee for inspection of record.—(1) For inspection of record an application in writing shall be made by either party in appeal to Registrar or any person authorized by the Chairperson.

(2) Fee for inspecting records and registers of the Tribunal shall be hundred rupees payable in advance by way of depositing in government treasury through bank challan.

35. Reconciliation of copying and inspection fee.—The Registrar shall, by the fifth day of each month, obtain the progressive total of receipts from the treasury regarding inspection and copying fee.

36. Arrangement of Record.—(1) The record of appeals, and other petitions shall consist of two parts, namely ‘Part-A’ and ‘Part-B’.

(2) The document specified in Schedule-I shall form ‘ Part-A’ of the record unless otherwise directed by the Chairperson, all other documents shall form ‘Part-B’ of the record.

(3) Before consigning the record of an appeal and other petition to the record room.

(a) the record shall be arranged into ‘Part-A’ and ‘Part-B’; and

(b) every document shall be marked according to arrangement referred to in clause (a) with letter ‘A’ or, as the case may be, letter ‘B’:

Explanation: The expression documents used in this rule includes all form of electronic record.

37. Preservation of record.—The documents forming part of appeals, 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 Chairperson may for reasons to be recorded in writing order preservation of any document beyond such period.

38. Manner of destruction of record.—(1) After the expiry of the period of preservation specified in Schedule-II, the record of the appeals, and other petitions shall be destroyed in the manner hereinafter prescribed under the directions and supervision of the Registrar or any officer authorized by the Chairperson in this behalf.

(2) All court fee stamps, affixed to documents which are to be destroyed, shall be removed there from and burnt.

(3) The record shall be destroyed by tearing or otherwise so that no document may be used again.

(4) After 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.

39. When Part “B” of the record to be destroyed.—Unless otherwise directed by the Bench, Part “B” of appeals 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, Part “B” of appeal or miscellaneous petition shall be preserved until the period of its limitation has expired or where such application has been filed or a leave to appeal has been preferred to the Supreme Court and has been admitted till the order of the High 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.

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

41. 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:—

(a) primary registers maintained for showing institution and disposal of appeals, petitions;

(b) subsidiary registers maintained for administrative purposes; and

(2) The registers of the Tribunal specified in column (2) of Schedule III shall be preserved for period as is specified in column (3) thereof.

42. Preservation and destruction of returns 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 the other papers are to be preserved shall be reckoned from the first January following the date which it bears.

Illustration: Papers of 2009 which under this rule have to be retained for one year shall become liable to destruction after the 31st December 2010.

(3) Where 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.

43. Seal of the Tribunal.—(1) There shall be a seal of the Tribunal on which shall be inscribed its name and insignia.

(2) The seal shall remain in the custody of the Registrar or such other officer as the Chairperson may direct and shall be affixed on every order passed by the Tribunal.

44. Notice to be signed by the Registrar.—Every notice shall be signed by the Registrar or any other officer of the Tribunal authorized by the Chairperson in this behalf and shall bear the seal of the Tribunal.

45. Review of the rules.—The members may meet after every two years or earlier as may be deemed appropriate by the Chairperson, to review the existing Rules.

46. Computerization.—For the purposes of effective and efficient case management, the Chairperson may from time to time, subject to the availability of resources, direct the Registrar for enforcement of these rules through computerization.

47. Repeal and Savings.—(1) The Income Tax Appellate Tribunal Rules, 2005 are hereby repealed.

(2) In case of any inconsistency the proceedings pending on or before the date of notification of these rules, shall be regulated by the rules repealed by sub-rule (1).

Schedule-I

[See Rule 36]

Part “A”

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

(b) order sheet or chronological abstract of orders;

(d) original copes of petitions;

(e) affidavits;

(f) interlocutory orders of the Benches;

(g) judgment or any other final order;

(h) all notes in the handwriting of the Members; and

(i) judgments and orders of High Courts and Supreme Court.

Schedule-II

[See Rules 37 and 38]

Preservation of Record

(a) Documents to be preserved permanently.

(i) Part “A” of the appeals, and petitions; and

(ii) Judgments of the High Court, Supreme Court in constitutional petitions.

(b) Documents to be preserved for twelve years:

(i) Part “B” of the appeals and any other documents as directed by the Chairperson.

(c) Destruction of Record, after the prescribed period as provided in Clause (b), shall be in the manner as directed by the Chairperson.

Schedule-III

[See Rule 41]

Maintenance and Preservation of Registers

(a) Primary Registers

Sr. No.	Name of Register	Period for which to be preserved
1.	Institution and disposal register of appeals	Forever
2.	Institutional and disposal register of miscellaneous petitions	-do-

(b) Subsidiary Registers

Sr. No.	Name of Register	Period for which to be preserved
1.	Receipt Diary of letters	Forever
2.	Index registers	-do-
3.	Deposit Accounts Books	-do-
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.	From Stock Book	Ten years
10.	Stationery Stock Book	-do-
11.	Typewriter, Computer, photo state, fax machine, Stock books	-do-
12.	Dispatch register	-do-
13.	Cause register	Six years
14.	Ledger of Stamp Accounts	Five years
15.	Deposit Order Books (Copying charges)	-do-
16.	Casual Leave folder for official of the Tribunal	Three years
17.	Check Book	Two years
18.	Outstation Dak Book (Files)	One year
19.	Outstation Dak Book (Letters) etc.	-do-
20.	Postal receipts	-do-
21.	Register of Benches	-do-
22.	Inspection of Record	-do-
23.	Cause Lists (Weekly and daily)	-do-
24.	Work Performed by copyist	-do-
25.	Distribution of cases of Copyists	One year
26.	Copies supplied to the Editors Pakistan Tax Decisions, Taxation, etc.	-do-
27.	Register showing supply of objection to the parties	-do-
28.	Check books showing the receipts of stationery and its consumption	-do-
29.	Daily Receipt Register	-do-
30.	Cash Book (Daily)	-do-
31.	Distribution of books	-do-

(C) Statistical Registers

Sr. No.	Name of Register	Period for which to be preserved
1.	Institution Disposal by Bench or Benches	Twelve years
2.	Register of pending appeals and reference applications and petitioners	-do-
3.	Work done by members	-do-

Schedule-IV

[See Rule 42]

Preservation of Return and other papers

(a) Return,---

to be preserved for two years,---

(i) index of judicial correspondence; and

(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;

(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 objections, if any relating to it have first been settled; and

(iii) to be preserved permanently unless otherwise directed by the Bench;

Cash books, journals and ledger accounts.

FORM “A”

[See Rule 7]

FORM OF APPEAL TO THE TRIBUNAL UNDER SECTION 131 OF THE INCOME TAX ORDINANCE, 2001

No. ___________ of 20

APPELLANT RESPONDENT

Income Tax Office in which assessment was
made and one in which it is located.

Tax year to which the appeal relates.

Section of the Income Tax Ordinance, 2001 under
which Commissioner passed the order

Commissioner (Appeals) passing the appellate
Order.

Date of Communication of the order appeal against

Address to which notices may be sent to the appellant.

Address to which notice may be sent to the respondent.

Claim in appeal.

GROUND OF APPEAL

________________
Signed (Applicant)

________________
Signed
(Authorized Representative, if any )

VERIFICATION

I, ______________________the appellant, do hereby declare that what is stated above is true to the best of my information and belief.

Verified today, the ___________ day of ________ 20

________________
Signed (Appellant)

N.B.

1. The memorandum of appeal (including the Grounds of Appeal when filed on a separate paper) must be in triplicate and should be accompanied by two copies (at least one of which should be a certified copy) of the order appealed against and two copies of the order of the Commissioner.

2. The memorandum of appeal in the case of an appeal by the taxpayer must be accompanied by a fee. The appeal fee must be credited in the Treasury or Branch of the National Bank of Pakistan or the State Bank of Pakistan and the triplicate portion of the challan sent to the Tribunal with the memorandum of appeal. The Appellate Tribunal will not accept cheques, hundies or other negotiable instruments.

3. The memorandum of appeal should be set forth, concisely and under distinct heads, the grounds of appeal without any argument or narrative and such grounds should be numbered consecutively.

FORM “B”

[See Rule 7]

FORM OF APPEAL TO THE APPELLATE TRIBUNAL INLAND REVENUE U/S. 46 OF THE SALES TAX ACT, 1990 OR U/S. 34 OF THE FEDERAL EXCISE ACT, 2005

BEFORE THE APPELLATE TRIBUNAL _______________________

Appeal/Application No. ______________________________________

Relates to:	1. Main appeal	2. Stay application	3. Early hearing	4. Condonation of delay
Relates to:		1. Sales Tax	2. Federal Excise

Name and Address of Appellant/Applicant ________________________

__________________________________________________________

Cell Phone No. and E-mail Address: _____________________________

Name and Address of Advocate/Representative ____________________

__________________________________________________________

Phone ________________________ Fax _________________________

E-Mail Address: _____________________________________________

Name of Respondent (s) 1. ______________________________

2. ______________________________

Enclosures

1.	Appeal Memo	8.	Copy of F.I.R., if any
2.	Index documents	9.	Show Cause Notice
3.	Power of attorney	10.	Order-in-original
4.	Affidavit	11.	Order-in-appeal
5.	Summary of the case	12.	Copy of CNIC in vehicle cases
6.	Recovery Memo (if applicable)	13.	Any other document(s) relating to this appeal.
7.	Seizure Report wherever required

Jurisdiction of Bench Division/Single Bench _____________

Signature of Authorized Person

For Official Use only:

Received in registry against Diary No. ___________ on _____________

Objection(s) 1.______________ 2. ______________

3. ______________ 4. ______________

Assistant Registrar

FORM-D

[see rule 21]

APPELLATE TRIBUNAL INLAND REVENUE (HEADQUARTERS) ISLAMABAD. CAUSE LIST OF CASES FIXED FOR HEARING ON: __________________________

SINGLE BENCH/DIVISION BENCH

BEFORE: _______________________________________________________________

S.NO.	APPEALS NO.	ASSESSMENT YEARS	TITLE OE THE CASES	HEARD/ADJOURNED/TRANSFERRED
TOTAL FIXED	TRANS.	T.H	T. ADJ	AM JM

PRESIDING OFFICER

ASSISTANT REGISTRAR

Ref:Rule-19

Form-C

APPELLATE TRIBUNAL INLAND REVENUE

Name _______________________________________________

Address _____________________________________________

Appeal/Application No. ________________________________

Re: ________________________________ Appellant/Applicant

Versus

________________________________________________ Respondent

Whereas an Appeal/Application/under section ____________________

against the order of

COMMISSIONER INLAND REVENUE (APPEALS)/APPELLATE TRIBUNAL INLAND REVENUE

No. ___________ Dated for the Tax/Assessment Year ________ was received in this tribunal and whereas the ______ day of ________ has been fixed for the hearing of said appeal/application at 09.00 A.M. at Appellate Tribunal Inland Revenue _____________________________

Please take notice that you may appear at the said place in person or through an authorized person. You are also informed that in case of default on the said day, the appeal/application shall be heard ex parte/dismissed in default.

Issued under the seal of the Tribunal, this day _________ of __________

By order, etc.