Law: Federal Tax Ombudsman Ordinance, 2000

Section: 9

(a) Establishment of Office of Federal Tax Ombudsman Ordinance (XXXV of 2000)--S. 9---Jurisdiction, functions and powers of the Federal Tax Ombudsman---Matter relating to Provincial Excise and Taxation Department, Government of Punjab---Jurisdiction of Federal Tax Ombudsman did not extend to the acts of omission and commission of the officials of the Provincial 'Excise and Taxation Department, Government of Punjab---No direction to the Provincial Excise Authorities thus could be given by Federal Tax Ombudsman--­Complainant should better. approach the relevant Provincial Authorities for redress of his grievances. (b) Customs Act (IV of 1969)----- ----S. 168---Establishment of Office of Federal Tax Ombudsman Ordinance (XXXV of 2000), S.2 (3)---Seizure of things liable to confiscation---Complaint purchased car after seeing verification report regarding payment of customs duty and taxes issued to the Excise and Taxation Department by the Customs Authorities---Said verification was subsequently withdrawn---Show-cause notice by the Registration Authority for cancellation of. registration and visit by the Customs Officials for seizure of car---Validity---Fraudulent activity about the sale of car seemed to include the car dealer, the Motor Registration Authority, Clearing Agent; the Customs Officials and Customs Intelligence Staff---When sale of car was arranged, the Motor Registration Authority showed to the buyer/complainant one set of documents to satisfy him that import duty and taxes had been paid and the documents were in order---After having been satisfied about the genuineness of the documents, transaction was completed and thereafter buyer was told that in subsequent customs report, the documents had been found to be forged---Motor Registration Authority's notice for cancellation of new registration numbers and the Customs Intelligence Officials visit to seize the car seemed to be a pre-planned scheme aimed at blackmailing the bona fide buyer for extorting money after selling him the car---Noticeable maladministration thus existed on the part of the Customs Authorities, which required serious investigation to unearth the malpractices and fraudulent activities…

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