Law: Sales Tax Act, (III of 1951)

Section: 10,10(4),37,37(a),73

Law: Federal Tax Ombudsman Ordinance, 2000

Section: 2(3)(ii)

Sales Tax Act (III of 1951)---Ss. 10(4), 37, 37(a) & 73---Establishment of Office of Federal Tax Ombudsman Ordinance (XXXV of 2000), S.2(3)(ii)---Refund---Notice---Transaction through Banking channel---Complainant filed sales tax refund claim on April 2, 2002 supported by four input tax invoices issued by supplier with Sales Tax Registration Number---Same was handwritten---Payment was shown to have been made by Pay Order of a Bank---Bank statement showed that pay orders were credited to Supplier's Account in the same Branch of the Bank on the same dates---There was heavy credit balance in that account of the supplier from 6-5-2002 up to 29-11-2002 amounting to Rs.39,00,848.700---On the same day Rs.39,00,000 were withdrawn---Department had asserted that no physical transfer of goods had taken place---Invoices submitted by the complainant were fake and he claimed bogus refund which was liable to be rejected under section 10(4) of the Sales Tax Act, 1990---Validity---Officers of the Collectorates were negligent in pursuing the matter during April to August, 2002 when the heavy transactions in the Bank Accounts were made---No serious effort was made either to serve the summons properly or to enforce compliance---Acts of omission and commission reflect delay, negligence, incompetence and inaptitude of the concerned officer in discharge of his duties which was maladministration---Federal Tax Ombudsman recommended that the Member Sales Tax, Central Board of Revenue to assign the case to at least two competent Assistant Collectors in the Collectorates with the sole assignment of taking all legal steps and appropriate action according to law---Department will be free to make investigations in respect of dealings and transactions relating to the case. DECISION/FINDINGS The above complaint was disposed of by the following order, dated 20-12-2002. "The department should make enquiries against Shahnawaz Exports and submit progress report in the matter every month. As stated by the representative of the Department no proceeding or action shall be taken against the complainant in pursuance of the show-cause notice, dated 1-10-2002 till the completion of investigation…

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