Law: Income Tax Ordinance, 1979

Section: 129,138

Law: Federal Tax Ombudsman Ordinance, 2000

Section: 2(3)(i),9(2)(b)

(a) Establishment of the Office of Federal Tax Ombudsman Ordinance (XXXV of 2000)----S. 2 (3) (i)---Maladministration--- Cognizance---Validity---Allegation that assessment order and demand notice were not served upon the complainant/assessee carried force as the signature of receipt on the Demand Notice did not tally with the complainant's signature on the Identity Card filed with the complaint---Since important documents such as the assessment order, the demand notice the IT-30 for the previous years were missing from the record and complainant's signatures on the demand notice appeared to be highly doubtful, it was difficult to brush aside the allegation of maladministration in the face of glaring acts of omission and commission which were contrary to law, the rules and office procedure, and was cognizable under S.2(3)(i) of the Federal Tax Ombudsman Ordinance, 2000. (b) Establishment of the Office of Federal Tax Ombudsman Ordinance (XXXV of 2000)--- ----S.2(3)(i)---Maladministration---Declaration of sales by assessee 12 times of the capital---Validity---Declared sales worked out to be 12 times of the capital invested was quite normal and reasonable in retail .business ---Assessing Officer, in the present case, instead of showing appreciation, resorted to estimate sales at almost double the declared figure, it was therefore, obvious that the assessments were undoubtedly unreasonable, unjust, perverse, and oppressive, and therefore, attracted the provisions of S.2(3)(i) of the Federal Tax Ombudsman Ordinance, 2000--By act of omission or commission maladministration was established. (c) Interpretation of statutes--- ----Intention of Legislature---Statute to be expounded according to the intention of the Legislature or authority which made it. (d) Establishment of the Office of Federal Tax Ombudsman Ordinance (XXXV of 2000)--- --Preamble---Object and nature of the Ordinance---Object of establishment of the office of the Federal Tax Ombudsman Ordinance is to eradicate maladministration and. grant relief to the aggrieved parties---Ordinance is in the nature of a welfare legislation introducing accountability in tax administration for achieving good governance,…

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