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Keywords: Result: Order accordingly DECISION /FINDINGS Facts of the complaint are that the complainant had filed Wealth Tax Return for the assessment year 1995-96 declaring wealth amounting to Rs.36,00,000 which was assessed by the Wealth Tax Officer at Rs.14,378,091 vide Assessment order, dated 16-5-1996 which, however, was reduced to Rs.36,00,000 by the Appellate Tribunal vide its order, dated 17-9-2002. Following assessment by the Taxation Officer the complainant deposited wealth tax of Rs.328,986. He filed an application for refund of tax on 16-10-2002 which was not considered. Subsequently, the complainant filed more applications/reminders for payment of refunds but to no effect. 2. In reply the respondents have submitted that the complainant claimed total payment of wealth tax at Rs.328,986 for Assessment year 1995-96. Wealth tax liability of the complainant after ITAT's order amounted to Rs.40,000. Another amount of Rs.5,000, deposited on 21-11-1997 related to supper tax and not wealth tax and was, therefore, not refundable. The payment of Rs.30,000 made on 18-4-1998 could not be verified from the record of Data Processing Centre (DPC) available with the MTU. This payment would require further verification from State Bank of Pakistan. If the aforesaid three amounts were excluded the .Refundable balance would work out, tentatively, to Rs.253,986. The reply to the reminders could not be given because the wealth tax record was under transfer from Zone-B to MTU. Income tax and additional tax demands amounting to Rs.313,566 are outstanding against the complainant for Assessment year 1995-96 to 1997-98, which are more than the refund being claimed. The complaint may be dismissed being devoid of merit. 3. During the hearing, the AR reiterated the arguments advanced in the written complaint and stated that even if an amount of Rs.40,000 is deducted from the overall amount of refund claimed i.e. From Rs.328,986 it still would leave a refund of an amount of Rs.288,986. The complainant applied for 'appeal-effect' to Tribunal's order, dated 17-9-2002 and though the order was received by the department it did not give the appeal-effect. The AR pleaded that the…

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