Section 7
Tax Related Matters Sub Judice In Revenue Tribunal
7. Tax related matters sub judice in Revenue Tribunal :
(1) On any tax related matter sub judice in the Revenue Tribunal on appeal, the appellant taxpayer may make an application, accompanied also by the reason, to the Commission for permission to have that matter decided by the
Commission. When such application is made and the reason if found to be reasonable, the Commission may give permission to the applicant.
(2) Upon receipt of an application pursuant to Sub-section (1), the taxpayer shall make an application to withdraw his or her appeal from the Revenue Tribunal, and if an application is so made, the Revenue Tribunal shall give permission for the withdrawal of the appeal.
Provided that, the deposit furnished by such a taxpayer shall not be returned until the final decision is made by the Commission pursuant to Sub-section (3)
(1) On any tax related matter sub judice in the Revenue Tribunal on appeal, the appellant taxpayer may make an application, accompanied also by the reason, to the Commission for permission to have that matter decided by the
Commission. When such application is made and the reason if found to be reasonable, the Commission may give permission to the applicant.
(2) Upon receipt of an application pursuant to Sub-section (1), the taxpayer shall make an application to withdraw his or her appeal from the Revenue Tribunal, and if an application is so made, the Revenue Tribunal shall give permission for the withdrawal of the appeal.
Provided that, the deposit furnished by such a taxpayer shall not be returned until the final decision is made by the Commission pursuant to Sub-section (3)