VAT & SD Act 2012
Section 124 - 1[Appeal] to the High Court Division
(as updated till Finance Ordinance 2025)
(1) Any person or any VAT officer not below the rank of a Commissioner or a Director General, aggrieved by an order of the Board or of the Appellate Tribunal, may prefer 2[an appeal] petition before the High Court Division of the Supreme Court on questions of law of such order.
(2) Notwithstanding anything contained in any other law for the time being in force, the provisions of the Code of Civil Procedure shall, as far as possible, apply to the matters of such 3[an appeal].
(3) In relation to submission 4[of an appeal] application before the High Court Division under sub-section (1), the provisions of Section 5 of the Limitations Act, 1908, shall apply.
(4) In relation to submission 5[of an appeal] application before the High Court Division, under sub-section (1), by a person other than an officer of VAT, such person shall, at the time of filing such revision application, pay 10 (ten) percent of the payable 6[tax, excluding penalty] specified in the impugned order.
1 The word “revision” was substituted by section 56(a) of the Finance Act, 2021 (Act No. 11 of 2021) with effect from 01 July 2021.
2 The words “a revision” were substituted by section 56(b) of the Finance Act, 2021 (Act No. 11 of 2021) with effect from 01 July 2021.
3 The word “revision” was substituted by section 56(b) of the Finance Act, 2021 (Act No. 11 of 2021) with effect from 01 July 2021.
4 The words “of a revision” were substituted by section 56(b) of the Finance Act, 2021 (Act No. 11 of 2021) with effect from 01 July 2021.
5 The words “of a revision” were substituted by section 56(b) of the Finance Act, 2021 (Act No. 11 of 2021) with effect from 01 July 2021.
6 The words “tax or of the penalty” were substituted by section 79 of the Finance Act, 2022 (Act No. 13 of 2022) with effect from 01 July 2022.
Disclaimer: This is the authentic English text of The Value Added Tax and Supplementary Duty Act 2012, as published under SRO No. 440-Law/2025/326-Mushak dated 05 November 2025. In the event of any inconsistency or conflict between the content on this website and the official Government publications or gazette notifications relating to laws, rules, regulations or SROs, the official Government publications and notifications shall prevail.