Law: Income Tax Ordinance, 2001

Section: 111(1),206,SecondSched.,(45A)

Law: Federal Tax Ombudsman Ordinance, 2000

Section: 2(3)

Income Tax Ordinance (XLIX of 2001)---Ss. 111(1), 206 & Second Sched., Part-IV, Cl. (45-A) [as substituted by S.R.O. 333(1)/2011, dated 2-5-2011]--F.B.R. Circular No.6 of 2011 dated 18-6-2011---F.B.R, Circular No.8 of 2011 dated 21-7-2011---Establishment of the Office of Federal Tax Ombudsman Ordinance (XXXV of 2000), S. 2(3)---Suo motu notice of a private complaint taken by Federal Tax Ombudsman---S.R.O. 333(1)/2011, dated 2-5-2011 giving immunity to five (5) specified categories of sales tax zero-rated taxpayers from provisions of S. 111(1) of Income Tax Ordinance, 2001---Complainant's pleas that such S.R.O. read with Circular No.6 of 2011, dated 18-6-2011 was discriminatory against honest taxpayers paying taxes regularly as Federal Board of Revenue was not competent to extend scope of such immunity to provisions of S. 111(1)(b) and (c) of Income Tax Ordinance, 2001---Board's plea was that such S.R.O. was issued with a view to expand base of sales tax---Validity---Board admitted that its intention in issuing such Circular No. 6 of 2011 was not to extend its scope to provisions of S. 111(1)(a) and (c) of Income Tax Ordinance, 2001---Board through another Circular No. 8 of 2011, dated 21-7-2011 while rescinding such Circular No. 6 of 2011 had addressed grievances of complaint regarding such S.R.O.---Circular No. 6 of 2011 was illegal, thus, its issuance would tantamount to maladministration under S. 2(3) of Establishment of the Office of Federal Tax Ombudsman Ordinance, 2000---Ombudsman directed Board to ensure vetting of Circular under S.206 of Income Tax Ordinance, 2001 from Ministry of Law before its issuance, and set up a committee of experts with specified time for providing feed-back to prevent issuance of Circular amenable to routine mis-use and mis­interpretation. FINDINGS/RECOMMENDATIONS DR. MUHAMMAD SHOAIB SUDDLE (FEDERAL TAX OMBUDSMAN).---This complaint has been filed by a practicing advocate in public interest with the request to the Hon'ble Federal Tax Ombudsman to take suo moto notice of a "highly controversial" amnesty announced through Notification No. S.R.O. 333(I)/2011 dated 2nd May, 2011, substituting clause 45A of Part-1V of the Second…

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