Law: Sales Tax Act, 1990

Section: 25,33(9),45A,46A,72B

Law: Federal Tax Ombudsman Ordinance, 2000

Section: 2(3),2(3)(i)(a),10

Sales Tax Act (VII of 1990)-- --Ss. 25, 33(9) 46-A & 72B--Establishment of Office of Federal Tax Ombudsman Ordinance (XXXV of 2000), Ss. 2(3) & 10--Audit--Non-furnishing of record--Penalty--Opportunity of hearing for the taxpayer--Complainant was selected for audit under S. 72B of the Sales Tax Act, 1990 and per contention of Department after issuing of three notices to complainant, he failed to provide sales tax record for audit and thus violated previsions of S. 25 of the Sales Tax Act, 1990 and therefore, penalty under S. 33(9) of the Sales Tax Act, 1990 was imposed and thereafter assessment was made--Contention of complainant was that notice was issued on 18.03.2015 and assessment was completed on 26.03.2015 and that per Department's own Circular, at least 15 days were required for compliance of the same--Federal Tax Ombudsman observed that passing of assessment order without providing sufficient time to complainant, being against Department's own instructions, tantamount to maladministration under S. 2(3)(i)(a) of the Establishment of the Office of Federal Tax Ombudsman Ordinance, 2000--Federal Tax Ombudsman recommended that Department direct concerned Commissioner to revisit the impugned assessment order under S. 45-A of the Sales Tax Act, 1990 and pass fresh order after affording opportunity of hearing to the complainant and considering complainant's viewpoint--Complaint was disposed of, accordingly. FINDINGS/RECOMMENDATIONS ABDUR RAUF CHAUDHRY, (FEDERAL TAX OMBUDSMAN).--The complaint has been filed under section 10(1) of the Federal Tax Ombudsman Ordinance, 2000 (the Ordinance) against imposition of harsh penalty for non-filing without providing sufficient time of hearing. 2. The complaint was sent for comments to Secretary, Revenue Division under Section 10(4) of the Ordinance. In response, the deptt. informed that the contention of the Complainant was not correct on the grounds that the case of Complainant was selected for audit for the tax year 2012-2013 by the Board under Section 72B of the Sales Tax Act, 1990 (the Act). In this regard, first notice was issued by the Commissioner Inland Revenue, Multan Zone, RTO, Multan under Section 25 of…

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