| Citation(s) |
|---|
| 2019 SLG 25 2019 SLD 25 2019 PTD 141 |
Federal Tax Ombudsman
Complaint No. 0594/LHR/IT of 2018, decision Dated: 18-10-2018
MUSHTAQ AHMAD SUKHERA, FEDERAL TAX OMBUDSMAN
Mian Munawar Ghafoor, Advisor, Dealing Officer. Manzoor Hussain Kureshi, Advisor, Appraisal Officer. Nemo for the Complainant.
Complaint No. 0594/LHR/IT of 2018, decision Dated: 18-10-2018
MUSHTAQ AHMAD SUKHERA, FEDERAL TAX OMBUDSMAN
Mian Munawar Ghafoor, Advisor, Dealing Officer. Manzoor Hussain Kureshi, Advisor, Appraisal Officer. Nemo for the Complainant.
WAHEED SHAHZAD BUTT
VS
THE SECRETARY, REVENUE DIVISION, ISLAMABAD
Law: Federal Tax Ombudsman Ordinance, 2000
Section: 9(2)(a),10
Establishment of the Office of Federal Tax Ombudsman Ordinance (XXXV of 2000)- -Ss. 9(2)(a) & 10-SRO No.l065(I)/2013, dated 20.12.7013- Jurisdiction of the Federal Tax Ombudsman-Nature and scope-Bar on the jurisdiction of the Federal Tax Ombudsman on matters which are sub-judice-Scope-Complaint against Department for failure to initiate proceedings against official(s) responsible for issuing an SRO which was declared illegal by High Court-Validity-High Court whereby SRO No.l06S(l)/2013, dated 20.12.2013 was declared illegal was now sub-judice before the High Court as an intra-court appeal, which was filed by Department against said order- Jurisdiction of the Federal Tax Ombudsman was, therefore, barred under S.9(2)(a) of the Establishment of the Office of Federal Tax Ombudsman Ordinance, 2000 and it did not matter if the said intra-court appeal was filed before or after filing of present complaint, since the High Court being a Constitutional Court shall take precedence over a quasi-judicial forum and ultimately its verdict would hold field- Complaint was dismissed, in circumstances. FINDINGS: MUSHTAQ AHMAD SUKHERA, FEDERAL TAX OMBUDSMAN:---.--- The complaint has been filed under Section 10(1) of the Federal Tax Ombudsman Ordinance, 2000 (FTO Ordinance) against failure to initiate appropriate proceedings against the official(s) responsible for issuing SRO 1065(I)/2013 dated 20.12.2013, which was declared as illegal being issued without lawful authority and of no legal effect by the Hon'ble Lahore High Court, Lahore vide judgment dated 01.03.2018. 2. The Complainant, a practicing lawyer, aggrieved at SRO 1065(I)/2013 dated 20.12.2013, challenged the same through Writ Petition (WP) No. 14621/2014 before the Hon'ble Lahore High Court. The Hon'ble Court vide judgment dated 01.03.2018 held that: "Since the impugned notification does not comply with the constitutional mandate as expounded in Mustafa Impex, the SRO 1065(I)/2013 dated 20.12.2013 is hereby declared to be without lawful authority and of no legal effect". 3. According to the Complainant, the Amnesty Scheme (AS) 2013 announced by inserting Clause 86 of Part IV of Second Schedule to the Income Taxβ¦
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