Law: Constitution of Pakistan, 1973

Section: 199

Law: Customs Act, 1969

Section: 179,193

Law: Establishment of the Office of Federal Tax Ombudsman Ordinance, 2000

Section: 9

Law: Income Tax Ordinance, 2001

Section: 122,127,129

Law: Sales Tax Act, 1990

Section: 11,45-B

CONSTITUTION OF THE ISLAMIC REPUBLIC OF PAKISTAN, 1973---Article 199---Where there is a glaring exercise of misuse of powers and authority on the part of FTO, it cannot be overlooked by High Court while exercising its jurisdiction under Article 199.---The FTO, speaking through his Adviser has even failed to consider the reply forwarded by the Petitioner (Officer of Inland Revenue, FBR) to the Agency for onward submission of comments to the office of FTO. This is a glaring exercise of misuse of powers and authority on the part of FTO which cannot be overlooked by High Court while exercising its jurisdiction under Article 199 of the Constitution, which requires High Court to correct such brazenly obvious and notable wrongs committed by the authorities below.Article 199 requires the High Court to correct brazenly obvious and notable wrongs committed by authorities below.CUSTOMS ACT, 1969 (IV OF 1969)---Sections 179 & 193---The acts and functions by officers of FBR while performing Qausi-judicial functions under tax laws are not always subject to an administrative control of FBR so as to bring disciplinary proceedings against such officers for passing orders while performing such functions.ESTABLISHMENT OF THE OFFICE OF FEDERAL TAX OMBUDSMAN ORDINANCE, 2000----Section 9---Domain and jurisdiction while dealing complaints by Federal Tax Ombudsman as interpreted by Constitutional Courts.---It appears to be a matter of record that time and again the Courts have interpreted the law including the Establishment of the Office of Federal Tax Ombudsman Ordinance, 2000 (FTO Ordinance), as well as the jurisdiction which can and cannot be exercised by FTO; and notwithstanding these judgments, the FTO is passing somewhat similar orders by completely ignoring the dictum laid down by the Courts. Such an act of his office, on the face of it appears to be contemptuous and against the law settled by the Courts. This tendency of his office has to be looked into as time and again the judgments of the Constitutional Courts are being disobeyed as if they are worthless piece of papers for him. it is high time that the office of FTO realizes its domain and jurisdiction while dealing with…

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