Law: Federal Tax Ombudsman Ordinance, 2000

Section: 9(2)(b),10,10(1)

Law: Sales Tax Act, 1990

Section: 45A(2)

Establishment of Office of Federal Tax Ombudsman Ordinance (XXXV of 2000)---.--- ---.----Ss. 9(2)(b) & 10 ---.---Nature and scope of the jurisdiction of the Federal Tax Ombudsman---.---Bar on the jurisdiction of the Federal Tax Ombudsman on matters which are sub-judice---.---Complaint against issuance of show-cause notice by the Department under provisions of the Sales Tax Act, 1990---.---Contention of the Department was that the jurisdiction of the Federal Tax Ombudsman was barred as the complainant had filed an appeal before the Appellate Tribunal---.---Validity---.---Appeal filed by the complainant before the Appellate Tribunal was sub-judice and therefore the bar on jurisdiction of the Federal Tax Ombudsman was applicable and a challenge to a show-cause notice was no different than filing a petition on basis of an apprehension or speculation and was not mature for adjudication---.---Complaint was rejected, in circumstances. Auditor General of Pakistan v. FTO Writ Petition No.1238 of 2013 rel. FINDINGS: 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 issuance of show cause notice (SCN) by deptt. on the basis of the order of the Commissioner-IR (Appeals) dated 22.02.2017 in Appeal No. 193/2017 against which the Complainant has filed appeal before the ATIR. 2. The complaint was sent for comments to Secretary Revenue Division, in terms of Section 10(4) of the Ordinance. In response, the deptt. submitted its comments vide letter No. 1(49)TO-II/2017…

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