Law: Federal Tax Ombudsman Ordinance, 2000

Section: 3(1)

Law: General Clauses Act, 1897

Section: 16,21

Law: Constitution of Pakistan, 1973

Section: 48,48(1)(2),199,209

Law: Federal Ombudsmen Institutional Reform Act, 2013

Section: 3,5

(a) Establishment of Office of Federal Tax Ombudsman Ordinance (XXXV of 2000)--- ----S. 3(1)--- Federal Ombudsmen Institutional Reforms Act (XIV of 2013), Ss. 3 & 5---Removal of Federal Tax Ombudsman---Procedure---Person who has once been appointed and pursuant thereto, has taken oath of office of Tax Ombudsman, he or she, as the case may be, can only be removed before expiry of guaranteed fixed term of four years on two grounds; firstly, if holder of office becomes incapable of properly performing duties of his office due to physical or mental incapacity; and secondly, if found guilty of misconduct---Removal can only be made through Supreme Judicial Council---Third mode in which office of Tax Ombudsman may fall vacant is when person appointed under S.3(1) of Establishment of Office of Federal Tax Ombudsman Ordinance, 2000 voluntarily tenders resignation by writing under his or her hand addressed to the President-Legislature, by enacting Federal Ombudsmen Institutional Reforms Act, 2013 has reaffirmed independence of office of Tax Ombudsman by doing away with limited power which was vested in the President under Establishment of Office of Federal Tax Ombudsman Ordinance, 2000 regarding removal of Tax Ombudsman. (b) Establishment of Office of Federal Tax Ombudsman Ordinance (XXXV of 2000)--- ----S. 3(1)---Appointment of Tax Ombudsman---President, powers of---Persona Designata---Such is an administrative function and does not involve exercising adjudicatory or quasi-judicial power---President does not act as persona designata rather power and function has been conferred on the President, as the President and not in a different capacity--- President in exercising power under S. 3(1) of Establishment of Office of Federal Tax Ombudsman Ordinance, 2000 has a Constitutional duty to act on advice of Prime Minister. University of the Punjab, Lahore and 2 others v. Ch. Sardar Ali 1992 SCMR 1093; Federation of Pakistan through Secretary, Establishment Division, Government of Pakistan, Islamabad v. Muhammad Tariq Pirzada and others 1999 SCMR 2189 and Dr. Zahid Javed v. Dr. Tahir Riaz Cahaudhry and others PLD 2016 SC 637 rel. (c) Establishment of Office of Federal Tax…

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