Law: Sales Tax Act, 1990

Section: 3,33,34,2(33)

Law: Federal Tax Ombudsman Ordinance, 2000

Section: 9

Sales Tax Act (VII of 1990)---S. 3, 33, 34 & 2(33)---Establishment of Office of Federal Tax Ombudsman Ordinance (XXXV of 2000), S.9---Demand of sales tax alongwith additional tax and penalty on cotton seed oil cake without trying to analyze the manufacturing processes of complainant/assessee and without determining whether or not oil cakes were being produced in the process involved in the complainant/assessee's manufacturing plants-­Validity---Order-in-Original passed did not deal with the basic issue raised by the complainant/assessees that they did not manufacture oil cakes either as intermediary product or as a final product---Was necessary that all the issues, especially the complainant/assessee's contention that they did not manufacture oil cakes were required to be considered and, definitive findings given' after proper verification of the process involved one way or the other on the merits of cases---Orders were improper in that these failed to deal with basic issues raised by the complainants/asses sees, especially the issue that no oil cake was produced during the process of extraction of oil--Federal Tax Ombudsman recommended that the Central Board of Revenue should open the Order-in-Original No.827 of 2002, dated 19-8-2002 and 692 of 2002, dated 6-7-2002 under S. 45A of the Sales Tax Act, 1990 and direct the concerned Collectors of Adjudication to pass fresh speaking orders in accordance with law based on proper examination and discussion of the arguments/issues, especially the issue whether or not the complainants produced oil cakes, raised by the complainants and after giving them the opportunity of being heard. 2001 SCMR 1375 ref. FINDINGS/ORDERS The two complaints are identical in nature involving common points of law and. facts and are being disposed of together by this order. 2. The complainants have alleged maladministration against the Collectors of Adjudications, Multan for initiating illegal proceedings by issuing show-cause notices, dated 27-4-2002, asking them to pay sales tax alongwith additional tax, penalty etc. on cotton seed oil cakes, despite the fact that they do not manufacture oil cake (khal). Relevant facts briefly stated…

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