Law:

Section:

(a) Establishment of Office of Federal Tax Ombudsman Ordinance (XXXV of 2000)--- ----Ss. 2(3) & 9---Jurisdiction of Federal Tax Ombudsman---Scope---Every allegation concerning "maladministration" would call for investigation to determine its truth by invoking jurisdiction of Ombudsman. (b) Wealth Tax Act (XV of 1963)--- ----Ss. 16, 17, 18(2) & 25---Establishment of Office of Federal Tax Ombudsman Ordinance (XXXV of 2000), Ss.2(3) & 9---Wealth escaping assessment on basis of information provided by an "informer" without conducting independent inquiry to ascertain truth in allegations of concealment of assets by complainant---Validity---Informer when asked by department had failed to substantiate such allegations---Department had neither contacted Bank, with whom complainant was alleged to have pledged property for obtaining loan nor verified same from Excise and Taxation Department or Motor Vehicles Registration Authority and Stock Exchange---Reliance on such half-baked information provided by informer who was inimical to complainant without attempting confirmation or verification as to credibility thereof, had rendered departmental conduct arbitrary, perverse and contrary to law, thus, falling within ambit of maladministration---Department had not established its bona fides to justify impugned order being contrary to law---Federal Tax Ombudsman recommended to Commissioner to cancel impugned assessment by resorting to S.25 of Wealth Tax Act, 1963 and take further action, if called for, after conducting an enquiry adhering to law, rules and procedure, to determine, whether complainant owned movable/immovable assets, which he had not offered for assessment. (c) Establishment of Office of Federal Tax Ombudsman Ordinance (XXXV of 2000)--- ----Ss. 2(3)(i)(a) & 9---Impugned action/order contrary to law---Bona fides of department---Burden of proof---Complainant not bound to prove lack of bona fides of department---Burden would lie on department to prove to have acted bona fide. (d) Establishment of Office of Federal Tax Ombudsman Ordinance (XXXV of 2000)--- ----S. 9(2)(b)---Assessment of income or wealth---Interference with---Jurisdiction of Federal Tax…

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