Law: Federal Tax Ombudsman Ordinance, 2000

Section: 2,2(3)

Law: General Clauses Act, 1897

Section: 57

Law: Income Tax Ordinance, 1979

Section: 59,59(1),59A,154,61

Income Tax Ordinance (XXXI of 1979)--Ss. 154 & 59(1)---General Clauses Act (X of 1897), S.57---Establishment of Office of Federal Tax Ombudsman Ordinance (XXXV of 2000), S. 2(3)---Service of notice---Short document notice was sent through UPC---Notice was not received back undelivered to the department---Non compliance of---Assessment was finalized under normal law for non compliance of such short document notice on the presumption that notice was served on the assessee as the same had not been received back undelivered---Validity---Dispatch of short document notice through under postal certificate which did not require signature of the addressee for receipt of the post did not provide any evidence that short document notice was served on the complainant---Department failed to produce any valid evidence that case was excluded from Self Assessment Scheme by Taxation Officer by passing a speaking order--Maladministration of incompetence was evident from the invalid service of the mandatory notice and the arbitrary conduct was evident from paying no attention to the objection of the complainant to initiate assessment proceedings under S.61 of the Income Tax Ordinance, 1979 on the ground that it had no notice of exclusion of the return from Self-Assessment Scheme---Onus to prove that there was no maladministration was required to be discharged by the department which it had failed to discharge because no valid reason had been offered for the failure to serve the notice as required under the law---Action of Taxation Officer was contrary to law, arbitrary, unjust and involved exercise of power for administrative excess---Federal Tax Ombudsman recommended that the concerned Taxation Officer accepts the return of the complainant for the assessment year 2002-2003 under S.59A of the Income Tax Ordinance, 1979 after obtaining receipt and expenditure statement. CTR No.11/2002, dated 19-12-2002 rel. FINDINGS/DECISION Maladministration is alleged in the instant complaint on the part of Taxation Officer Circle 11 Zone-C Lahore for illegally denying the benefit of Self-Assessment Scheme to the Complainant for the assessment year 2002-2003. 2. The complainant is an…

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