Law: Federal Tax Ombudsman Ordinance, 2000

Section: 11,11(1),11(2),14(8),32

(a) Establishment of Office of Federal Tax Ombudsman Ordinance (XXXV of 2000)---.--- ---.----Ss. 11 & 32---.---Reference to the President against recommendation of Ombudsman---.---Scope---.---When the Revenue Division or any person was aggrieved of a recommendation made by the Federal Tax Ombudsman in terms of S.11 of the Establishment of Office of Federal Tax Ombudsman Ordinance, 2000, it/he may file a representation to the President of Pakistan within 30 days of such recommendation---.---Said remedy of representation, though not stricto sensu akin to an appeal, was nevertheless a statutory remedy and, therefore, the provision must be strictly construed and applied, meaning thereby that a representation was only available to either the Revenue Division or an aggrieved person as against a recommendation of the Federal Tax Ombudsman within 30 days' time. (b) Establishment of Office of Federal Tax Ombudsman Ordinance (XXXV of 2000)---.--- ---.----Ss. 11 & 32---.---Reference to the President against recommendation of Ombudsman---.---Scope---.---Section 32 of the Ordinance, providing for representation before the President, did not envisage a representation against an order passed by the Federal Tax Ombudsman which was not in the nature of a recommendation. (c) Establishment of Office of Federal Tax Ombudsman Ordinance (XXXV of 2000)---.--- ---.----S.14(8)---.---Federal Tax Ombudsman---.---Review, power of---.---Scope---.---Section 14(8) of the Establishment of Office of Federal Tax Ombudsman Ordinance, 2000 empowered the Ombudsman to review any finding communicated or recommendation made or any order passed by him---.---Said power of review either invoked on behalf of an aggrieved person or the Revenue Division had a wider scope and three kinds of decisions could be reviewed by the Ombudsman; first, the findings which were communicated in terms of S.11 of the Ordinance; second, a recommendation made by him; and third, any other order passed by him. (d) Establishment of Office of Federal Tax Ombudsman Ordinance (XXXV of 2000)---.--- ---.----Ss. 14(8) & 32---.---Reference to the President against order of Ombudsman passed in review…

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