Law: Federal Tax Ombudsman Ordinance, 2000

Section: 32

Law: Federal Tax Ombudsman Ordinance, 2000

Section: 32

Law: Constitution of Pakistan, 1973

Section: 199

(a) Establishment of Office of Federal Tax Ombudsman Ordinance (XXXV of 2000)-------S. 32---Constitution of Pakistan, Art.199---Constitutional petition---Natural justice, principles of---Applicability---Personal hearing by the President---Scope---Petitioner was aggrieved of order passed by the President as appellate authority under Federal Tax Ombudsman Ordinance, 2000---Plea raised by petitioner was that the President did not give personal hearing to him and decide appeal---Validity---Requirement of law was not that a person was to be given personal hearing by the President in such matters while deciding representation filed by authorities in terms of S. 32 of Federal Tax Ombudsman Ordinance, 2000---Principle of natural justice i.e. 'no one shall be condemned unheard' which was to be applied in judicial, quasi-judicial and even in administrative proceedings, an opportunity of filing comments or objections before the President under S. 32 of Federal Tax Ombudsman Ordinance, 2000, would meet requirements of "sufficient opportunity"---Requirements of natural justice were not violated in matters, wherein aggrieved party was provided with an opportunity of filing its objections/comments on a representation filed under S.32 of Federal Tax Ombudsman Ordinance, 2000, in writing before the President---High Court declined to interfere in order passed by the President as the same was correct in law and did not warrant exercise of any discretionary relief and interference by High Court in Constitutional jurisdiction---Petition was dismissed in circumstances. Federation of Pakistan through Secretary Establishment Division, Government of Pakistan v. Muhammad Tariq Pirzada 1999 SCMR 2189; Federation of Pakistan through Secretary Establishment Division, Government of Pakistan v. Muhammad Tariq Pirzada 1999 SCMR 2744; Messrs Siddiqsons Weaving Mills (Put) Limited, v. Federation of Pakistan PLD 2005 Kar. 656; Commissioner of Income Tax, Faisalabad Zone, Faisalabad and another v. Akhlaq Cloth House, Faisalabad and another 2008 PTD 965; Federation of Pakistan v. Professor Dr. Anwar and 2 others 2006 SCMR 382; Collector of Customs, Lahore v. Universal Gateway Trading Corporation…

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