Law: Income Tax Ordinance, 2001

Section: SecondSched.,Part-III,Cl.(2)

Law: Constitution of Pakistan, 1973

Section: 24(1)

Income Tax Ordinance (XLIX of 2001)----Second Sched., Part-III, Cl. (2)---Constitution of Pakistan, Art.24(1)---Taxpayer was posted as Deputy Director General (Science), National Institute of Sciences and Technical Education---Working as Teacher Trainer, he received instructional allowance @ 20% of basic pay on which he was entitled to 75% rebate in tax as admissible as whole time teacher and researcher---Department refused to refund excess deduction of tax on the ground that the complainant was posted as Deputy Director General (Science) which was an administrative post; that he was holding supervisory job; that he was not entitled to 75% tax rebate; that he did not provide any evidence of tax deduction and that claim was otherwise barred by time as the refund application was not filed within prescribed time limit---Validity---Claim of being a full time teacher had not been rejected through any written order---Claim of refund validly existed on record---Sufficient evidence of tax deduction in the shape of salary slips had been filed; and refund claim could not be declined on the ground of limitation---No person shall be deprived of his property save in accordance with law---Department's refusal to entertain complainant's claim of refund was not found plausible---Action of the Department in refusing the complainant's claim of refund based on 75% tax rebate admissible was unfair, unjust and arbitrary and was tantamount to maladministration---Federal Tax Ombudsman recommended that the Federal Board of Revenue to direct the Chief Commissioner, concerned to issue refund, as per law, within 15 days. Messrs Pfizer Laboratories Limited v. Federation of Pakistan and others (sic) rel. FINDINGS/RECOMMENDATIONS DR. MUHAMMAD SHOAIB SUDDLE (FEDERAL TAX OMBUDSMAN),---The complainant through this complaint has sought indulgence of the Hon'ble FTO against delay in issuance of refund of Rs.45,939 for the tax year 2007 and Rs.73,997 for tax year 2008. (Total: Rs.119,936). 2. The complaint was sent to Secretary, Revenue Division, on 13-10-2011 for comments. The Chief Commissioner, RTO, Islamabad, submitted comments vide Letter No.CC/D/RTO/2011/419CC, dated 14-11-2011. 3.…

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