Law: Federal Tax Ombudsman Ordinance, 2000

Section: 9(2)(a),2(3),10

Law: Sales Tax Act, 1990

Section: 47,66,67

Establishment of Office of Federal Tax Ombudsman Ordinance (XXXV of 2000)---.--- ---.----Ss. 9(2)(a), 2(3) 10---.---Sales Tax Act (VII of 1990) Ss. 47, 66 67---.---Complaint against non-issuance of sales tax refund---.---Jurisdiction of the Federal Tax Ombudsman---.---Maladministration---.---Scope---.---Matter sub judice before High Court---.---Effect---.---Contention of the Department was that per S.9(2)(a) of the Establishment of Office of Federal Tax Ombudsman Ordinance, 2000; jurisdiction of the Federal Tax Ombudsman was barred since the matter was subject of a reference before the High Court under S.47 of the Sales Tax Act, 1990 which was filed before the present complaint---.---Validity---.---Contention of Department was misconceived as the Federal Tax Ombudsman looks into acts of omission and delay caused due to inefficiency, neglect and inattention of the Department---.---No justification existed in the present case for unwarranted delay in process of verification of complainant's application and disposal of the refund claim---.---Contention that refund should be withheld till decision of the reference before the High Court was not convincing as no stay was granted by the relevant court of law---.---Appeal by itself did not have the effect of staying of the operation of the order appealed against---.---Federal Tax Ombudsman observed that the neglect and inattention of the Department in the process of verification and disposal of refund claim tantamount to maladministration and recommended the Department to direct the concerned Commissioner to issue due refund/compensation within 45 days---.---Complaint was disposed of, accordingly. 2002 PTD 2646; 2013 PTD 534; 2013 PTD 2341; 2002 PTD 1805; 2012 PTD 424, 2013 PTD 534; M/S. Mumtaz Ghani Textile (Pvt.) Ltd. v. Secretary Revenue Division, Islamabad 2013 PTD 1770 Complaint No.300/LHR/51(62) ??? 583/2012 ref. 2002 PTD 6446; 2013 PTD 534; 2013 PTD 2341 and Order No.14/2007-Law/FTO rel. FINDINGS/RECOMMENDATIONS: ABDUR RAUF CHAUDHRY, (FEDERAL TAX OMBUDSMAN).---.--- This complaint has been filed under section 10(1) of the Federal Tax Ombudsman Ordinance, 2000 against non-issuance of sales tax refund with…

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