Law: Federal Tax Ombudsman Ordinance, 2000

Section: 9(1),2(3)(vii)

Law: Income Tax Ordinance, 2001

Section: 227

Establishment of the Office of Federal Tax Ombudsman Ordinance (XXXV of 2000)---Ss. 9(1) & 2(3)(vii)-Income Tax Ordinance (XLIX of 2001), S.227-Maladministration-Avoidance of disciplinary action against an officer or official whose order of assessment or valuation was held by a competent appellate authority to be vindictive, capricious, biased or patently illegal-Jurisdiction, functions and powers of the Federal Tax Ombudsman-Scope-Own Motion complaint pertaining to gross professional incompetence, inefficiency and mala fide of three Department functionaries-Contention of department was, inter alia, that the Federal Tax Ombudsman lacked jurisdiction in the matter as there was no aggrieved person as there was no complainant in the present case and that actions were taken in good faith and therefore Department enjoyed immunity under S. 227 of the Income Tax Ordinance, 2001-Validity-Objections to the Federal Tax Ombudsman's jurisdiction were misconceived as although the complainant was not personally aggrieved, he had pointed out some grave issues which had direct bearing on professional competence and integrity of Department officials charged with assessment of income of taxpayers and thus had a direct nexus with revenue mobilization by the Department for the State exchequer-Cognizance of such maladministration was required to be taken under Ss. 9(1) & 2(3)(viii) of Establishment of the Office of Federal Tax Ombudsman Ordinance, 2000-Federal Tax Ombudsman observed that issue, in the present case, was not concerned with quantum of income assessed but was concerned with professional competence and integrity of those charged with assessment and supervisory duties and any disability noted in such critical areas would tantamount to maladministration which fell within Federal Tax Ombudsman's jurisdiction-Section 2(3)(vii) of the Establishment of the Office of Federal Tax Ombudsman Ordinance, 2000 provided disciplinary action against an officer whose order of assessment was held by a competent appellate authority to be vindictive, capricious, biased or patently illegal-Federal Tax Ombudsman further observed that not every assessment overturned in appeal entailed…

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