Law:

Section:

(a) Sales Tax Act (VII of 1990)--- ----S. 10(1)(2)---Sales Tax Refund Rules, 2002, Rr.4 & 5---Establishment of Office of Federal Tax Ombudsman Ordinance (XXXV of 2000), S.2(3)---Excess amount to be carried forward or refunded---Refund claim was not processed on the ground that `registration status' of the complainant's supplier was invalid and only verification of invoices and transactions of payment did not make refund claims genuine as the objection created a doubt about the complainant's supplier and the genuineness of complainant's refund claim---Validity---Department got supplier's invoices verified yet it failed to finalize the refund claim---Instead they wanted to verify the `registration status' of the supplier and also to check whether the supplier had deposited the tax into the treasury vis-a-vis the purchases made by the complainant---Complainant contended that the invoices and other documents had been verified, including deposit of sales tax on input invoices; that he had made payments to the supplier in accordance with the provisions of S.73 of the Sales Tax Act, 1990 and that if the supplier had not deposited sales tax into the government treasury, it was not the responsibility of the complainant---Department had committed `maladministration' by delaying their decision on the complainant's refund claim and by withholding refund for which the complainant had filed the documents long ago, without any valid reason---Federal Tax Ombudsman recommended that Central Board of Revenue should direct the Collectorate of Sales Tax, to obtain from the other Collectorate of Sales Tax report regarding `registration status' of complainant's supplier, asked for vide its communication dated 19-10-2005, promptly to examine and decide complainant's refunded claim on merit, in accordance with the provisions of law but by taking into consideration the contentions of the complainant and after hearing him. (b) Sales Tax Act (VII of 1990)--- ----S.10(1)(2)---Establishment of Office of Federal Tax Ombudsman Ordinance (XXXV of 2000), S.2(3)---Excess amount to be carried forward or refunded---Department did not even intimate the complainant as to why his claim was being…

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