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

Section: 10,17

Law: Constitution of Pakistan, 1973

Section: 199

Establishment of Office of Federal Tax Ombudsman Ordinance (XXXV of 2000)--- ----Ss. 10 &17---Constitution of Pakistan, Art. 199---Constitutional petition---Federal Tax Ombudsman---Inspection of office of Inland Revenue---Jurisdiction---Scope---Petitioners were officials of Inland Revenue and were aggrieved of letters issued under S. 17 of Establishment of Office of Federal Tax Ombudsman Ordinance, 2000, to inspect their offices---Validity---Office of Federal Tax Ombudsman was not meant to oversee if orders, assessments, decisions etc. were lawful or unlawful---If at all any lawful procedure, as required in terms of S. 10 of Establishment of Office of Federal Tax Ombudsman Ordinance, 2000, was to be triggered, it had to be seen first whether such was within the frame of powers described in Establishment of Office of Federal Tax Ombudsman Ordinance, 2000---Petitioners were neither served any notice intimating them with regard to complaints against which investigations were to be conducted nor had been given fair opportunity to respond to the accusations of alleged maladministration and corrupt practices---Federal Tax Ombudsman was authorized to summon record under S.10(9) of Establishment of Office of Federal Tax Ombudsman Ordinance, 2000 and no reasons had been provided as to why the powers conferred therein were not exercised and resort had been made directly to inspection of the petitioners' offices---High Court set aside the letters issued to petitioners by Federal Tax Ombudsman---Constitutional petition was allowed accordingly. 2005 PTD 23; 2012 SCMR 455 and PLD 1992 SC 485 rel. JUDGMENT MUHAMMAD SHAFI SIDDIQUI, J.----Petitioners have impugned the respective letters issued to them from the office of Registrar, Federal Tax Ombudsman to the Chairman Federal Board of Revenue Islamabad, which require constitution of an inspection team, as mandated under section 17 of Federal Tax Ombudsman Ordinance, 2000. Since it is a common letter, in substance, in all the petitions, we propose to decide the same through this common judgment. 2. Record reflects that vide impugned letter, (C.P. No.D-4079 of 2021) in purported exercise of powers conferred under section 9(1) of…

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