Law: Federal Tax Ombudsman Ordinance, 2000

Section: 9(2)(a),14(8),32,10(3)

(a) Establishment of the Office of Federal Tax Ombudsman Ordinance ( XXXV of 2000)--- ----S. 9(2)(a)---Complaint filed before Federal Tax Ombudsman---Bar of jurisdiction---Scope---Matter sub-judice before the High Court---Reference application filed by the Revenue department was already pending before the High Court at the time when complainant filed his complaint before the Federal Tax Ombudsman---Complaint filed before Federal Tax Ombudsman in a matter being sub-judice before a competent forum was not maintainable---Review petition was dismissed accordingly. No.203/2010-Law-(FTO) dated 18-7-2014; No. 85/2012-Law-(FTO) dated 26-3-2014; No. 75/2012-Law-(FTO) dated 26-3-2014; No.218/2010-Law-(FTO) dated 27-3-2014; No. 92/2009-Law-(FTO) dated 25-3-2014 rel. (b) Establishment of the Office of Federal Tax Ombudsman Ordinance ( XXXV of 2000)--- ----S. 10(3)---Complaint filed before Federal Tax Ombudsman---Time barred---No special circumstances to condone delay---Complaint filed before Federal Tax Ombudsman was time barred as the same was filed after 3 years of arising of cause of action---Complainant had not advanced any reason which could be considered a special circumstance to condone the delay---Review petition was dismissed accordingly. ORDRE-IN-REVIEW ABDUR RAUF CHAUDHRY, (FEDERAL TAX OMBUDSMAN).---The petitioner (complainant) feeling aggrieved by rejection of his complaint being hit by the bar of jurisdiction under section 9(2)(a) of the FTO Ordinance and time barred in terms of section 10(3) of the FTO Ordinance has invoked the provisions of section 14(8) of the FTO Ordinance by filing of petition for review of the Findings/Recommendations alleging that the same are based on mala fide and intellectual dishonesty. According to the petitioner Findings/ Recommendations are in derogation of earlier Findings/Recommenda-tions and orders on representation under section 32 of FTO Ordinance. The petitioner has relied on orders passed by the Hon'ble President of Pakistan:-- "Nos. C-485-K/2005, Order No. 78/2007-law (FTO) dated 31-3-2007, F.No.51/05-law (FTO) dated 21-4-2007, 107/2007-97/2010, 111/KHI/ST(31)522/2010, 131/KHI/ST(61)/360/2012, 2013 PTD 1770, 2013 PTD…

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