BUSINESS RECORDER• Apr 17, 2026

Substitution of Sec 11B of Sales Tax law: ATIR flags consequences of legislative errors

In a landmark judgment, the Appellate Tribunal Inland Revenue (ATIR), has outlined the consequences of legislative errors in the substitution of Section 11B of the Sales Tax Act, 1990, through the Finance Act, 2024, under which only the Commissioner (Appeals) and the Commissioner, Inland Revenue are authorised to carry out reassessments in pursuance of orders passed by appellate authorities or superior courts.