Law: Federal Tax Ombudsman Ordinance, 2000

Section: 2(3)(ii),9(ii)(a)

Law: Income Tax Ordinance, 1979

Section: 102,103,136(1)

(a) Establishment of the Office of Federal Tax Ombudsman Ordinance (XXXV of 2000)--- ----S. 2(3)(ii)---Refund to assessee---Maladministration---Department's action of "deliberate withholding or non-payment of refund" was based on irrelevant grounds which fell under the definition of 'Maladministration' as per S.2(3)(ii) of the Establishment of the Office of Federal Tax Ombudsman Ordinance, 2000. (b) Income Tax Ordinance (XXXI of 1979)---Ss. 102, 103 & 136(1)---Establishment of the Office of Federal Tax Ombudsman Ordinance (XXXV of 2000), S.9(ii)(a)---Power to withhold refund---Jurisdiction of Federal Tax Ombudsman---Refund had become payable as a result of the decision by the Appellate Tribunal and the same was withheld by the Department on the ground that reference had been proposed under S.136(l) of the Income Tax Ordinance, 1979--­Validity---Reference application to the Tribunal had not matured inasmuch as at the relevant time only proposal had been made on which a decision was yet to be taken requiring the Appellate Tribunal to frame a question of law for consideration by the High Court and at the time of filing of the complaint no order under S.103 of the Income Tax Ordinance, 1979 was in existence---Recommendations, in circumstances; were made by the Ombudsman that refund be issued to the assessee alongwith compensation Q 15% payable under S.102 of the Income Tax Ordinance, 1979 and instructions be issued to the Officers of the Department that action under 5.103 should be taken with .utmost caution and only in appropriate cases and the relevant provisions should not be abused to delay issuance of refund legally due. In re: Unique Enterprises 1995 PTD 749 ref. ORDER Both the complaints relate to the same subject-matter and. are, disposed of by this decision. The complainant alleges that refund amounting to Rs.7,175,575 for assessment year 1998-99 which had become payable on 23-10-2001-, as a result of the decision by the Appellate Tribunal, is being un-lawfully withheld despite the Department having been apprised of the financial difficulties faced by the complainant particularly insistence by Muslim Commercial Bank for the re-payment of loan obtained…

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