Law: Federal Tax Ombudsman Ordinance, 2000

Section: 10(1),10(4)

Federal Tax Ombudsman Ordinance, 2000 Section: 10(1) & 10(4) - SRO. 727(1)/2011, 01-08-2011 - Maladministration - Allegation of - Scope - Import of machinery by complainant - Delay in grant of registration stat us as manufacturer - refusal to return post-dated cheques deposited as security for sales tax, despite filing of first Sales lax return after import of machinery - Validity - It is contended by AR that complainant had imported beverage manufacturing machinery in April and May 2014, duties and taxes were paid, post-dated cheques were furnished as security for sales tax in terms of Sales Tax Notification 01-08- 2011, that according to condition of said SRO, post-dated cheques were returnable on filing of first sales lax return after import of machinery, but department advised complainant to approach FBR for addition of "manufacturer" to his profile that Complainant's status was changed on 20-10-2014 to manufacturer/importer/exporter by FBR, statedly w.e.f 11-04- 2014, the copy of amended certificate was uploaded on FBR e- Portal and fresh returns were filed whereupon Customs authorities ordered release of post-dated cheques of complainant on 03-01-2015. but superintendent (Bank Guarantee) refused to return cheques and informed that inquiry was being conducted against the complainant by Add!. Collector (Bank Guarantee) therefore, cheques cannot be returned, that registration certificate initially furnished by him showed status as "Manufacturer" but on 23-10-2014, he was confirmed as manufacturer of beverages w.e.f. 11-04-2014, but department still ref used to return cheques - DR averred that at lime of importing machinery complainant was not registered as "manufacturer" so he did not qualify condition (i) of SRO, that complainant submitted application for withdrawal of his request of categorizing him as manufacture and since he was registered as "Importer" he should have claimed benefit under condition (ii) of SRO which required evidence of next supply to registered manufacturer or industrial user and that copies of Sales Tax returns were not amended, but changed - Synopsis - (l) Whether complainant applied for registration as "manufacturer" in Feb,…

Deprecated: trim(): Passing null to parameter #1 ($string) of type string is deprecated in /home/digixyei/sldsystempk.com/view/master-layout/view_case.php on line 492