Law: Federal Excise Act, 2005

Section: 42B,46

Law: Federal Tax Ombudsman Ordinance, 2000

Section: 9,9(2)(b),10,10(4)

Federal Excise Act (VIII of 2005)- -Ss. 46 & 42B- Establishment of Office of Federal Tax Ombudsman Ordinance (XXXV of 2000), Ss. 9 & 10-Jurisdiction, functions and powers of the Federal Tax Ombudsman-Bar on jurisdiction of Federal Tax Ombudsman under S. 9 of the Establishment of the Office of Federal Tax Ombudsman Ordinance, 2000-Scope-Complaint against order of Commissioner Inland Revenue for audit of complainant under S. 46 of the Federal Excise Act, 2005-Contention of complainant, inter alia, was that its audit could not be ordered and selection for audit could not be initiated by the Commissioner without balloting carried out by the Department under S.42B of the Federal Excise Act, 2005-Validity-Federal Tax Ombudsman observed that the issue of legality of audit ordered by the Commissioner Inland Revenue without selection of audit by the Department through computer ballot involved interpretation of law, and therefore, bar on jurisdiction of Federal Tax Ombudsman under S. 9 of the Establishment of the Office of Federal Tax Ombudsman Ordinance, 2000 was applicable-Complaint was rejected in circumstance. President's Order issued vide No. 71/FTO/2015 dated 1-6-2016 and 2012 PTD 1815 rel. FINDINGS BY: ABDUR RAUF CHAUDHRY, FEDERAL TAX OMBUDSMAN:-------------------- The complaint is filed under section 10(1) of the Federal Tax Ombudsman Ordinance, 2000 (the Ordinance) against ordering of audit by Commissioner-IR (CIR) under Section 46 of the Federal Excises Act, 2005 (the Act) read with Chapter XIV of the Federal Excise Rules, 2005 (the Rules). The Complainant's plea is that audit could not be ordered by CIR in view of the provisions of section 42B of the Act whereunder only FBR is competent to select the case for audit. 2. The complaint was sent for comments to Secretary, Revenue Division, in terms of Section 10(4) of the Ordinance. In response, the FBR forwarded comments of RTO Multan vide letter dated 24.06.2016 wherein inter alia it has been contended that complaint of the registered person does not fall under the jurisdiction of the Federal Tax Ombudsman, in terms of section 9(2)(b) of the Federal Tax Ombudsman Ordinance, 2000. Reliance is placed upon…

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