How to Appeal a PRA Order to the Commissioner (Appeals) in Punjab: 30 Days, Rs 1,000 Fee

If an officer of the Punjab Revenue Authority (PRA) decides a sales tax on services case against you, you can appeal to the Commissioner (Appeals) within 30 days of receiving the order. The fee is Rs 1,000 for a company and Rs 200 for anyone else, and you can ask for a stay of recovery.

A restaurant owner in Lahore gets an order adding tax, a default surcharge and a penalty. The money looks wrong, and the order was passed by an assistant. He has one month. This page explains how the first appeal under the Punjab Sales Tax on Services Act, 2012 works.

We read Chapter IX of the Act, sections 63 to 69, on 21 October 2026, and the PRA website at pra.punjab.gov.pk. The dates and fees below come from that text. Later amendments may have changed a figure, so check the form you file against PRA's current notification.

You have 30 days from receipt of the order to file the appeal

Section 63 gives a person aggrieved by an order under section 60, passed by an officer other than the Commissioner, 30 days from the date of receipt to appeal. The clock starts when you receive the order, not when it is dated.

Section 63(5) lets the Commissioner (Appeals) admit a late appeal if you show sufficient cause in a written application. Illness, a lost envelope or a wrong address on the order are the kind of reasons people raise. Do not plan on it. Count 30 days from the receipt stamp and file well before.

The appeal must be in the prescribed form, verified and state its grounds

Section 63(2) lists five conditions: the prescribed form, verification in the prescribed manner, the grounds stated precisely, the fee, and filing within time. An appeal that only says the order is unfair gives the Commissioner (Appeals) little to decide.

1. Note the date you received the order and count 30 days.
2. Read the order and list each amount you dispute: tax, default surcharge, penalty.
3. Write each ground separately, with the fact or section behind it.
4. Fill the prescribed appeal form and verify it as the form requires.
5. Pay the fee, Rs 1,000 for a company or Rs 200 otherwise, and keep the receipt.
6. File with the Commissioner (Appeals) and keep a stamped copy.

We did not see the form itself on PRA's pages when we looked, so ask the Commissioner (Appeals) office for the current format. The Act leaves the form to rules.

The Commissioner (Appeals) can stay recovery for 15 days, then up to 60 days in all

Under section 64(4), the Commissioner (Appeals) may stop recovery of the disputed tax. The first order lasts at most 15 days while a notice goes to PRA. After a hearing it can be confirmed or varied, but the total stay cannot pass 60 days.

You still must deal with the undisputed part. Section 68 says that while an appeal is pending, you must deposit the admitted amount of tax based on the return you filed under section 35. If you never filed, the amount is whatever the Commissioner (Appeals) or the Tribunal decides. Filing returns on time protects you here, as explained in the guide on the PRA sales tax return on IRIS.

The decision is due in 120 days, and the tax cannot go up without a show cause

Section 65(5) says the order should come within 120 days of filing, extendable by up to 60 days with written reasons. Time lost to a stay, to alternative dispute resolution or to your own adjournments is not counted. The Commissioner (Appeals) cannot send the case back for a fresh start.

If 180 days from the end of the month of filing pass without an order, section 65(7) sends the appeal to the Appellate Tribunal, with a report from the Commissioner (Appeals) explaining the delay. You do not have to refile.

You can also ask PRA for a dispute committee

Section 69 lets a registered person apply to PRA for a committee of at least three people to settle disputes on tax liability, waiver of surcharge and penalty, or time limits. It is separate from an appeal and has its own steps. The comparison with Sindh's appeal route is in the guide to appealing an SRB order.

Common questions about a PRA appeal

How many days do I have to appeal a PRA order?

You have 30 days from receipt of the order, under section 63(4) of the Punjab Sales Tax on Services Act, 2012.

What is the fee for a PRA appeal?

Rs 1,000 for a company and Rs 200 for any other appellant, as stated in section 63(3).

Can I appeal after 30 days?

Possibly. The Commissioner (Appeals) may admit a late appeal if a written application shows sufficient cause. It is a discretion, not a right.

Do I have to pay the tax while the appeal is pending?

You must deposit the admitted amount based on your filed return. The disputed balance can be put on hold through a stay, which lasts at most 60 days in total at this stage.

What if the Commissioner (Appeals) rules against me?

You can appeal to the Appellate Tribunal within 60 days of receiving the order, with a fee of Rs 2,000, under section 66.

Can a PRA officer raise my tax in the appeal?

Not without giving you an opportunity to show cause against the increase, under section 65(3).

How we verified this

What we checked, where we read it, and what we could not confirm.

Last checked 21 October 2026. We read Chapter IX, sections 63 to 69, of the Punjab Sales Tax on Services Act, 2012 and the PRA home page on that date. We could not confirm from PRA's pages the current appeal form, whether later amendments changed the fees or limits, or the adjudication slabs under section 60 of the Punjab Act. We did not file an appeal. Confirm figures with the Commissioner (Appeals) office or a tax adviser before relying on them.