Law: Federal Tax Ombudsman Ordinance, 2000

Section: 2(3)(ii),10

Establishment of Office of Federal Tax Ombudsman Ordinance (XXXV of 2000)--- ----Ss. 2(3)(ii) & 10---Sales Tax General Order No.3 of 2004 dated 12-6-2004---Sales Tax General Order No.35 of 2012 dated 30-6-2012---Suspension of Sales Tax Registration Number and National Tax Number (NTN)---Maladministration---Complainant alleged that his Sales Tax Registration Number and National Tax Number were suspended without any show-cause notice and without communicating any reason, which constituted "maladministration" as defined in S.2(3)(ii) of Establishment of Office of Federal Tax Ombudsman Ordinance, 2000---Record had shown that department suspended the status of the registered person (complainant) without passing written order and failed to issue show-cause notice within 7 days of suspension, as required under Sales Tax General Orders Nos.3/2004 and 35/2012---Departmental Representative also admitted that no show-cause notice and opportunity of being heard was provided to the complainant---Such action of the department tantamount to maladministration in terms of S.2(3)(ii) of Establishment of Office of Federal Tax Ombudsman Ordinance, 2000---Proceedings required under the law having not been initiated by the department, action in question was without any legal authority---Federal Board of Revenue was recommended to direct the Chief Commissioner to restore registration of the complainant within a week and any further action required to be taken against the complainant, could be taken after affording him proper opportunity of hearing and report compliance within two weeks. FINDINGS/RECOMMENDATIONS ABDUR RAUF CHAUDHRY (FEDERAL TAX OMBUDSMAN).--This complaint was lodged under section 10(1) of the Federal Tax Ombudsman Ordinance, 2000 (the Ordinance) against the FBR and the CIR, Multan for suspension of Sales Tax Registration Number (STRN) and NTN. It was contended that the FBR action for suspension of registration without any show-cause notice (SCN) and without communi-cating any reason to the complainant constituted maladministration as defined in section 2(3)(ii) of the Ordinance. 2. The complaint was referred for comments to the Secretary, Revenue Division, in…

Deprecated: trim(): Passing null to parameter #1 ($string) of type string is deprecated in /home/digixyei/sldsystempk.com/view/master-layout/view_case.php on line 492