Law: Wealth Tax Act, (XV of 1963)

Section: 31,31C

Law: Federal Tax Ombudsman Ordinance, 2000

Section: 9

Wealth Tax Act (XV of 1963)---S. 31-C---Establishment of Office of Federal Tax Ombudsman Ordinance (XXXV of 2000), S.9---Additional payment for delayed refund---Compensation---Validity---Refund had been created on the completion of Wealth Tax Assessment as on 3I-12-1997 which had been paid after a long delay on 19-1-2002---Department stated that refund due was not withheld and the delay was due to long leave of the concerned Inspecting Assistant Commissioner was not possible to believe that the office of the I.A.C. remained vacant from December, 1997 to December, 2001---No justification, existed for withholding the refund for such a long period---Complainant was entitled for compensation under S.31-C of the Wealth Tax Act; 1963---Federal Tax Ombudsman recommended that additional payment for delayed refund be worked out and paid to the complainant as provided in S.31-C of the Wealth Tax Act, 1963 within 30 days of the receipt of the order. DECISION/FINDINGS The complainant is an existing Wealth Tax Assessee of Circle.29, Zone B, Lahore on NTN 6-29-7889. She has alleged that refund of Rs.24,250 was created for the assessment year 1997-98 on 13-12-1997 but despite her repeated request in writing, refund voucher has not been issued by the Department. She has further stated that applications were also addressed to the senior officers of the Zone i.e. the Commissioner of Income Tax, Zone-B and the Additional Commissioner of Income-tax, Range-I, but no response was made by the aforesaid officers. 2. It is vehemently alleged that the concerned Assessing Officer has committed serious 'maladministration' by unlawfully withholding the refund for a very long time. The complainant has, therefore, requested for payment of compensation for the irreparable loss suffered by her due to non-payment of the refund. 3. The case was fixed for hearing on 22-2-2002 but both the representatives of the complainant as well as the Department appeared today on.21-2-2002 and requested for hearing of the case as it is declared holiday on 22-2-2002. The case has been discussed with the above-cited representative. The A.R. of the complainant has also filed a rejoinder on the parawise comments…

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