Law: Sales Tax Act, 1990

Section: 26,15,33

Law: Federal Tax Ombudsman Ordinance, 2000

Section: 2(3)

(a) Establishment of Office of Federal Tax Ombudsman Ordinance (XXXV of 2000)--- ----S. 2(3)---Maladministration---Defence arguments, non-consideration of---Effect---Deciding a case without taking into consideration the defence arguments. whether submitted in writing or made orally, was an act of maladministration as the same was against principles of natural justice. (b) Sales Tax Act (VII of 1990)--- ----Ss. 26 & 15---Establishment of Office of Federal Tax Ombudsman Ordinance (XXXV of 2000)---Monthly return---Application for registration---Despatch/delivery of registration documents to enable assessee to file return---Burden of proof --- Department had to prove whether the complainant/assessee was informed about Sales Tax Registration of his, unit and whether the relevant documents of registration were dispatched/delivered enabling him to file the returns. (c) Sales Tax Act (VII of 1990)---S. 33---Establishment of Office of Federal Tax Ombudsman Ordinance (XXXV of 2000)---General penalties---Imposition of penalty for not filing returns despite Department's own failure to inform the complainant/assessee that he had been registered under the Sales Tax Act; 1990---Validity---Department need to appreciate the complainant,' assessee's case for absolving him from penalty and for deregistering his unit by closely examining two certificates both issued by Principal Company---One certificate verifies the cancellation of distributionship and the other confirms that no supplies were ever made to him up to the time of cancellation of his distributionship---Federal Tax Ombudsman recommended that Revenue Division may direct the concerned Collector Sales Tax and Central Excise, to cancel the order passed by the Assistant Collector, under S.45(A(4) of the Sales Tax Act, 1990 and advise the Competent Authority to pass a fresh, speaking adjudication order on merits taking into. consideration the submissions of the complainant, after providing him the opportunity of being heard. FINDINGS/ORDERS Mr. Hazir Zaman, the Proprietor of New Utman Traders, Topi, the complainant in the case, alleges maladministration on the part of the Tax Authorities. of the Sales Tax Collectorate,…

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