Law: Sales Tax Act, 1990

Section: 45A

Law: Federal Tax Ombudsman Ordinance, 2000

Section: 32

Law: Constitution of Pakistan, 1973

Section: 199

Sales Tax Act (VII of 1990)--- ----S. 45A----Establishment of the Office of Federal Tax Ombudsman Ordinance (XXXV of 2000) S.32----Constitution of Pakistan, Art.199---Constitutional petition----Power of the Board and Commissioner to call for records ----Finality of recommendations of Federal Tax Ombudsman----Scope----Petitioner's / taxpayer's sales tax refund was sanctioned by the Department whereafter show-cause notice was issued stating that said refund was not admissible; and order-in-original was passed against the petitioner, which was upheld in appeal----Petitioner's complaint against said orders was allowed by Federal Tax Ombudsman and the Federal Tax Ombudsman recommended cancellation of impugned orders---Department, thereafter in exercise of powers under S. 45A of the Sales Tax Act, 1990 reopened the order in appeal and issued show-cause notice to the petitioner ----Contention of petitioner was that no representation under S. 32 of the Establishment of the Office of Federal Tax Ombudsman Ordinance, 2000 was filed by the Department before the President, and as such, the order of the Federal Tax Ombudsman attained finality and Department cannot now refer matter for de novo consideration---Held, that the Federal Tax Ombudsman never made any recommendation for reopening the petitioner's case for de novo consideration and even the impugned order under S. 45A of the Sales Tax Act, 1990 proceeded on a erroneous premise----Order of the Federal Tax Ombudsman had not been challenged and had attained finality---High Court observed that ex facie, the order under S. 45A of the Sales Tax Act, 1990 did not meet the requirements of the General Clauses Act, 1897 and the principle of audi alteram partem or S.45A of the Sales Tax Act, 1990---Impugned order was set aside and matter was sent to the Department to issue notice to the petitioner taxpayer and hear him in the matter and thereafter pass an appropriate order in accordance with law in light of recommendations of the Federal Tax Ombudsman---Constitutional petition was allowed, accordingly. ORDER IJAZ UL AHSAN, JUSTICE:---.--- The brief facts of the case are that refund of sales tax was sanctioned by the competent…

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