Case Details

Citation(s)
2011 SLG 223 2011 SLD 223 2011 PTD 1416
Federal Tax Ombudsman
Complaint No. 14/KHI/ST(03)/91/2010, decision dated: 11-05-2010
DR. MUHAMMAD SHOAIB SUDDLE, FEDERAL TAX OMBUDSMAN
Mumtaz Ahmed, Advisor, Dealing Officer. Ahmed Ali Soomro, OIR and Dr. Zulfiqar Mir, Addl. Commissioner. Departmental Representatives AND Rashid Ahmed, Authorized Representative

Messrs SALEEM TEXTILE, KARACHI

VS

SECRETARY, REVENUE DIVISION, ISLAMABAD

Law: Sales Tax Act, 1990

Section: 10

Law: Federal Tax Ombudsman Ordinance, 2000

Section: 9,10(3)

Sales Tax Act (VII of 1990)---S. 10---Establishment of Office of Federal Tax Ombudsman Ordinance (XXXV of 2000), Ss. 9 & 10(3)---Complaint against Sales Tax Department for non-settlement of deferred Sales Tax claim which had arisen due to zero-rated exports---Representative of the complainant had asserted that firm was suffering financially due to non-sanctioning of refund; and that the department by not following the provisions of law had indulged in maladministration---Objection raised by the department with regard to jurisdiction on the point of time in filing the complaint was overruled and time limitation was waived under S.10(3) of Establishment of Office of Federal Tax Ombudsman Ordinance, 2000 as the complainant firm had been consistently following its claims, but no formal speaking order accepting or rejecting the claim had been passed by the department---Delay and non-responsiveness on the part of the department was found in attending to the claims of the complainant---Charges in jurisdiction or switch over to the STARR, was no justification to delay matters for years, when law provided for the fixed time frame to settle the claims---If refund was held to be not due after careful consideration for any reason, speaking appealable order should have been passed within time prescribed for the purpose---No meaningful efforts were made during the period, delay, inattention and inefficiency on the part of functionaries was evidently established---Recommendations were made to Federal Board of Revenue to direct Chief Commissioner to co-ordinate efforts of all concerned to settle the claims due as per law within 21 days; to issue directions to streamline the procedure to handle the pending claims expeditiously; to ensure that all Sales Tax claims filed before 31st December, 2009, were disposed of by 31st August, 2010 at the latest and to report compliance within 30 days in respect to first two recommendations and 120 days with respect to the third one. FINDINGS/RECOMMENDATIONS DR. MUHAMMAD SHOAIB SUDDLE, FEDERAL TAX OMBUDSMAN.---The complaint has been filed against the Sales Tax Department for the non-settlement of 44 deferred Sales Tax refund claims for…
🔒
Continue readingLogin or create an account to access the complete content.Login / Register

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