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ACT II OF 2019 ACT II OF 2019 BALOCHISTAN SALES TAX ON SERVICES (AMENDMENT) ACT, 2019. An Act to amend the Balochistan Sales Tax on Services Act, 2015 (Act No. VI of 2015) [Gazette of Balochistan Extraordinary, 15th January, 2019] No. PAB / Legis; V (37) / 2018, dated 15.1.2019.--- The Balochistan Sales Tax on Services (Amendment) Bill No. 37 of 2018 having been passed by the Provincial Assembly of Balochistan on 24th December, 2018 and assented to by the Acting Governor of Balochistan, on 3rd January 2019 is hereby published as an Act of the Balochistan Provincial Assembly. Preamble.---WHEREAS, it is expedient to amend the Balochistan Sales Tax on Services Act, 2015 for the purposes hereinafter appearing; It is hereby enacted as follows: - 49. Substitution of Section 66, Act VI of 2015.---In the aforesaid Act, for section "66", the following shall be substituted, namely: - "66. Appellate Tribunal.---(1) There shall be an Appellate Tribunal established by the Government to exercise the functions conferred on such Tribunal by this Act or the rules made thereunder. (2) The Appellate Tribunal shall consist of a Chairperson and such other judicial and technical members as are appointed by the Government having regard to the needs of the Tribunal. (3) A person may be appointed as a Judicial Member of the Appellate Tribunal for a period of three years from amongst the persons who - (a) is or has been a Judge of the Balochistan High Court, or is or has been Judge of a District and Sessions Court with at least two years of service as a District and Session Judge; or (b) is not more than sixty-five years of age on the date of appointment; or (c) a Judicial member, if being in service, shall be appointed in consultation with the Balochistan High Court. (4) A person may be appointed as a Technical Member of the Appellate Tribunal for a period of three years from amongst the persons who- (a) is a retired officer in BS-21 of the Federal Board of Revenue; or (b) is or has been a Commissioner of the Balochistan Revenue Authority or Federal Board of Revenue having at least two years of experience as Commissioner (Appeals); or (c) is not more than sixty-five years of age on the date of appointment; (5) The technical members of the Appellate Tribunal shall be eligible for re-appointment for a similar term, provided that there shall be no further re-appointment of such person on expiry of second term. (6) The Government shall appoint a member of the Appellate Tribunal as Chairperson of the Appellate Tribunal and, except in special circumstances, the person appointed should be a judicial member. (7) The powers and functions of the Appellate Tribunal shall be exercised and discharged by Benches constituted from members of the Tribunal by the Chairperson of the Appellate Tribunal. (8) Subject to subsection (7), a Bench shall consist of not less than two members of the Appellate Tribunal and shall be constituted in such a manner as to contain equal number of judicial and technical members, or so that the number of members of one class does not exceed the number of members of the other class by more than one. (9) The government may, by notification in the official Gazette, direct that all or any of the powers of the Appellate Tribunal shall be exercised by: - (a) any one member; or (b) more members than one, jointly or severally. (10) Notwithstanding anything contained in subsections (7) and (8), the Chairperson may constitute as many Benches consisting of a single member as he may deem necessary to hear such cases or class of cases as the Government may by order in writing, specify. (11) The Chairperson or any other member of the Appellate Tribunal authorized in this behalf by the Chairperson, may sitting singly, dispose of any case where the amount of tax or penalty involved does not exceed five million rupees. (12) Subject to subsection (10), if the members of a Bench differ in opinion on any point, the point shall be decided according to the opinion of the majority. (13) If the members of a Bench are equally divided on a point, they shall state the point on which they differ and the case shall be referred by the Chairperson for hearing on that point to one or more other members of the Appellate Tribunal, and the point shall be decided according to the opinion of the majority of the members of the Tribunal who have heard the case including those who first heard it. (14) If there are an equal number of members on the Appellate Tribunal, the Government may appoint an additional member for the purpose of deciding the case on which there is a difference of opinion. (15) Subject to this Act, the Appellate Tribunal shall have the power to regulate its own procedure, and the procedure of benches of the Tribunal in all matters arising out of the discharge of its functions including the places at which the benches shall hold their sittings. (16) The Government may from time to time increase or decrease the number of members of the Appellate Tribunal by way of notification in the official Gazette."