Law: Sales Tax Act, 1990

Section: 10,45A(4)

Sales Tax Act (VII of 1990)---Ss. 10 & 45-A(4)---Sales Tax Rules, 2006, R.28---Complaint against non-issuance of refund---Complainant filed various refund claims for tax periods under S.10 of Sales Tax Act, 1990 and also provided the necessary supporting documents as per R.28 of the Sales Tax Rules, 2006 including input and output invoices as well as diskettes along with proof of payment to the respective suppliers in accordance with law, but the department did not take up the refund claims for disposal, despite lapse of significant time---Complainant had contended that though comprehensive documentation was provided to the department, the refund claim remained blocked largely due to objections by the STARR system, which according to the complainant had no legal backing under the statute and was not applicable to his refund claims---In the case of the complainant inordinate delay in disposal of pending refund claims, was the predominant feature and same fell squarely in the definition of maladministration in S.2(3)(ii) of Establishment of Office of Federal Tax Ombudsman Ordinance, 2000---Department was supposed to devise effective ways and means to ensure that administrative bottlenecks did not become endemic---Department must ensure that the system put in place to process refund claims, actually had delivered the desired results, but in the case of the complainant it was evident that the system had failed badly---Delay in issuance of refund was tantamount to maladministration under S.2(3)(ii) of Establishment of Federal Tax Ombudsman Ordinance, 2000---Delay also created the right to receive compensation admissible under Sales Tax Act, 1990---Federal Board of Revenue was recommended to direct the Chief Commissioner to issue refund claim, along with compensation as per law within 21 days and to report compliance within 7 days thereafter. 2010 PTD (Trib.) 1636 and 2011 PTD (Trib.) 483 ref FINDINGS/RECOMMENDATIONS DR. MUHAMMAD SHOAIB SUDDLE, FEDERAL TAX OMBUDSMAN.---This complaint is against non-issuance of refund. 2. The complainant filed various refund claims for the tax periods of 6/2005, 9/2005, 3/2006, 7/2006 to 12/2006, 1/2007 to 2/2007, 7/2009 to…

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