Law: Federal Tax Ombudsman Ordinance, 2000

Section: 2(3),9(1)(2),32

Law: Constitution of Pakistan, 1973

Section: 199

Law: Income Tax Ordinance, 2001

Section: 116(4),165,234

Federal Tax Ombudsman Ordinance, 2000-- ----Ss. 2(3), 9(1)(2) & 32--Income Tax Ordinance, 2001, Ss. 116(4), 165 & 234--Constitution of Pakistan, 1973 Art. 199--Constitutional Petition--Claim for refund of excess taxes--Unnecessary delay--Maladministration--Complaint before Federal Tax Ombudsman--Question of--Federal Tax Ombudsman had any jurisdiction--Determination--Issuance of show cause notes for wealth statement--Non-submission of Wealth Statement--Imposition of penalty--challenge to--It is clear that FTO has authority to investigate or inquire into matters in respect of any allegation of maladministration on part of Revenue Division or any Tax Employee--Condition precedent for invoking jurisdiction of FTO is maladministration on part of official of Revenue--It would thus be expedient to reproduce term--It evident that repeated notices by official of Revenue without any cause, unnecessary attendance or prolong hearings while deciding cases involving assessment of income or wealth, determination of liability of tax or duty, classification or valuation of goods, settlement of claims of refund, rebate or duty drawback, or determination of fiscal and tax concession or exemptions constitute maladministration and such actions on part of revenue division are amenable to jurisdiction of FTO as provided under Section 9(1) of Ordinance of 2000, however, under Section 9(2) of Ordinance of 2000 there is a bar on its jurisdiction to investigate or inquire into matters which relates to assessment of income or wealth, determination of liability of tax or duty, classification or valuation of goods, interpretation of law, rules and regulations relating to such assessment, determination, classification or valuation in respect of which legal remedies of appeal, review or revision are available under Relevant Legislation, which in present cases is Ordinance of 2001--It is settled law that Courts must avoid a head on clash of seemingly contradicting provisions of law and must harmonize contradictory provisions by interpreting not only provisions but also wisdom of legislature in order to give effect to both provisions, thus, in case of any conflict of two provisions of…

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