# Balochistan Sales Tax on Services (Engagement of Lawyers) Rules, 2026

> Unofficial digital reference edition. Consult the official sources or Gazette when legal accuracy is material.

- **Jurisdiction:** Balochistan
- **Subject:** Taxation, customs and public finance
- **Instrument type:** Rules
- **Citation:** Balochistan Revenue Authority notification dated 24 February 2026
- **Enacted:** 2026-02-24
- **Catalogue verified:** 2026-10-24
- **Canonical HTML:** [View the formatted edition](https://law.legumlawfirm.co/Balochistan-Sales-Tax-on-Services-Engagement-of-Lawyers-Rules/)

## Content

### Rules

- 1. Short title and commencement.
- 2. Definitions.
- 3. Engagement.
- 4. Remuneration.
- 5. Qualification.
- 6. Placement on Panel of Lawyers.
- 7. Duties and Functions.
- 8. Selection Committee.

In exercise of the powers conferred by the provisions of sub-section (1) of section 78 of the Balochistan Sales Tax on Services Act, 2015 (Act No. VI of 2015), the Balochistan Revenue Authority is pleased to make the following Rules:-

## CHAPTER I PRELIMINARY

### 1. Short title and commencement.—

(1) These rules may be called the Balochistan Sales Tax on Services (Engagement of Lawyers) Rules 2026.

(2) These Rules shall come into force at once.

### 2. Definitions:

(1) In these Rules, unless there is anything repugnant to the subject or context:

(a) “Act” means the Balochistan Sales Tax on Services Act, 2015.

(b) “Authority” means the Balochistan Revenue Authority, established under the Balochistan Revenue Authority Act, 2015.

(c) “Appellate Tribunal” means the Tribunal constituted under section 66 of the Act.

(d) “Commissioner (Appeals)” means the Commissioner (Appeals) appointed under section 39 of the Act.

(e) “High Court” means any High Court in Pakistan.

(f) “Province” means the province of Balochistan.

(g) “Special Judge” means Special Judge appointed under section 42 of the Act.

(h) “Supreme Court” means the Supreme Court of Pakistan.

(2) Words and expressions used but not defined in these Rules shall have the same meanings as assigned to them under the Act and Rules made there under.

## CHAPTER-II ENGAGEMENT OF LAWYERS

### 3. Engagement:

The Authority may engage such number of Lawyers, as it may consider necessary, for defending cases by/or against the Authority before the Supreme Court, High Court, Appellate Tribunal, Commissioner (Appeals), Special Judge and in any other Court anywhere in Pakistan.

### 4. Remuneration:

A Lawyer engaged under Rule 3 shall be entitled to such remuneration as may be determined by the Authority.

### 5. Qualification:

(1) No person shall be qualified for engagement under section 3, unless he/she has following qualifications/experience:

Scroll horizontally to view all columns.

| Court Level | Licensing Requirement | Overall Experience | Specific Court/Tax Experience |
| --- | --- | --- | --- |
| Supreme Court | Valid license from the Pakistan Bar Council to practice in the Supreme Court. | At least 10 years overall experience as advocate. | 5 years’ experience in the Supreme Court; 5 years practicing tax laws (pref. sales tax). |
| Other Courts | Valid license from the Provincial Bar Council to practice in a High Court. | At least 10 years overall experience as advocate. | 5 years’ experience in the High Court; 5 years practicing tax laws (pref. sales tax). |

(2) Any other conditions as may be specified by the Authority.

## CHAPTER-III TERMS & CONDITION OF ENGAGEMENT

### 6. Placement on Panel of Lawyers:

(1) A Lawyer engaged under Rule 3 shall be placed on a panel of the Authority for pleading cases in respective Court on behalf of the Authority.

(2) A Lawyer engaged under Rule 3 shall follow instructions of the Authority in performance of his/her duties and functions as such.

### 7. Duties and Functions:

The lawyer engaged under Rule 3 shall perform all functions related to Court proceedings assigned by the Authority including:

- Collection of copies of petitions.
- Collection of certified copies of judgments and other related documents.
- Preparations of comments.
- Drafting and vetting of references.
- Timely intimation of court directions to the Authority.

### 8. Selection Committee:

(1) There shall be a Selection Committee, consisting of the following:

1. Member (Legal) — Chairman
2. Commissioner HR — Member
3. Commissioner I — Member

(2) The Selection Committee shall follow the Balochistan Public Procurement Rules, 2014 and shall:

- Determine the number of lawyers to be placed on the panel.
- Scrutinize applications.
- Determine fee structure.
- Conduct interviews and recommend lawyers for inclusion in the panel.

## Accuracy notice

This digital version of the Balochistan Sales Tax on Services (Engagement of Lawyers) Rules, 2026 is provided as-is. Although reasonable efforts have been made to ensure accuracy and avoid error, no warranty is made as to its accuracy or completeness. Consult the official sources or Gazette when legal accuracy is material.