Law:

Section:

Sales Tax Act (VII of 1990)--- ----Ss. 4, 10 & 66---Establishment of Office of Federal Tax Ombudsman Ordinance (XXXV of 2000), Ss.2(3), 9, 10 & 11---Delay in filing refund claim---Rejection of application for condonation of delay---Complainant was registered as a manufacturer whose products being zero-rated, were not chargeable to output tax---Input tax paid by the complainant being refundable, he had filed refund claim---Refund claim filed by the complainant was tale by 3 days, he filed application for condonation of said delay, but his application was rejected---Federal Board of Revenue vide notification dated 11-12-2007 had empowered the Collector to allow extension of time on filing of refund claim for relevant period---Federal Tax Ombudsman Secretariat, in identical complaints had also recommended condonation of delay, which was duly complied with by Federal Board of Revenue, but the complainant in the present case had been discriminated---No appealable order regarding rejection of refund claim on grounds of limitation was issued by the department---Federal Board of Revenue having allowed condonation of delay in a number of identical cases, treatment given to the complainant was unjust, unfair and discriminatory which tantamounted to maladministration in terms of S.2(3) of Establishment of Office of Federal Tax Ombudsman Ordinance, 2000---Recommendations were made to Federal Board of Revenue to condone delay involved in filing of refund claim; to direct the concerned officials to decided the pending refund claim in accordance with law within 30 days, after providing opportunity of hearing to the complainant and to report compliance within 7 days thereafter. Saleem Haji Rehmat Dada Karachi v. CIT Karachi 2003 PTD 593 and Messrs Pfizer Laboratories Ltd., v. The Federation of Pakistan PLD 1998 SC 64 ref. FINDINGS/RECOMMENDATIONS DR. MUHAMMAD SHOAIB SUDDLE, FEDERAL TAX OMBUDSMAN.---The grievance of the complainant is against rejection of his application submitted for condonation of delay in the filing of documents and required data on the prescribed software (RCPS) in connection with Sales Tax refund claim for the period June, 2005 to September, 2006.…

Deprecated: trim(): Passing null to parameter #1 ($string) of type string is deprecated in /home/digixyei/sldsystempk.com/view/master-layout/view_case.php on line 492