Law: Federal Tax Ombudsman Ordinance, 2000

Section: 108,.2(3)

Law: Income Tax Ordinance, 1979

Section: 108(b),2(26)(c),50,143B,142,116

Income Tax Ordinance (XXXI of 1979)]....Ss. 108(b), 2(26)(c), 50, 143 B, 142 & 116 Income Tax Rules, 1982, R.61 S.R.O. 943(I)/79, dated 17 10 1979 Establishment of Office of Federal Tax Ombudsman Ordinance (XXXV of 2000); S.2(3) Penalty for failure to furnish return of total income and certain statements No payments attracting provisions of S.50 of the Income Tax Ordinance, 1979 were made as the factory was leased out and no statement under S.143 B was filed Imposition of penalty under S.108(b) of the Income Tax Ordinance, 1979 for default in submission of monthly statements was required to be submitted under S.142 of the Income Tax Ordinance, 1979 Validity Order passed imposing penalty was arbitrary and capricious, contrary to facts evident from record as well as against the law and thus maladministration was proved on the Count that the process employed as well as the decisions made by the Special Officer and the concerned Inspecting Additional Commissioner both were contrary to law as well as mall fide the decision was perverse, arbitrary, unjust and oppressive; the decision was based on irrelevant ground; decision involved exercise of powers for improper motive of administrative excess to deny the complainant his due refund and alternately the decision proved incompetence and inaptitude of the Special Officer as well as the Inspecting Additional Commissioner in discharge of their duties and responsibilities Federal Tax Ombudsman recommended that the Commissioner may, by an order in writing, amend under S.221 of the Income tax Ordinance, 2001 the order to rectify the mistakes in the order that are apparent from record and the proceedings under Efficiency and Disciplinary Rules, 1973 are initiated against the Special Officer and the concerned Inspecting Additional Commissioner for committing the maladministration and to take action against them/warranted under the Rules. DECISION/FINDINGS Maladministration is alleged, in the instant complaint, against Mr. Mohammad Riaz Khawaja, Special Officer of Income Tax, Company Circle 09, Faisalabad for arbitrarily imposing penalty amounting to Rs.1,747,200 under section 108(b) of the Income Tax Ordinance, 1979,…

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