Law: Federal Tax Ombudsman Ordinance, 2000

Section: 9

Law: Income Tax Ordinance, 1979

Section: 93(2)

Law: Income Tax Rules, 1982

Section: 158,159

(a) Income Tax Rules, 1982 Rr.158 & 159 Establishment of Office of Federal Tax Ombudsman Ordinance (XXXV of 2000), S.9 Appointment of Receiver for business and immovable property Duties and liabilities of Receiver Under R.158 of the Income Tax Rules, 1982 where the property of a defaulter consists of a business the Tax Recovery Officer might attach the business and appoint a person as "Receiver" to manage the business while under R.159 of the Income Tax Rules, 1982 where immovable property was attached the Tax Recovery Officer instead of directing a sale of the property, appoint a person to manage such property Rule 158 of the Income Tax Rules, 1982 provides for appointment of a "Receiver" of business whereas under R.159 of the Income Tax. Rules, 1982 "Receiver" could be appointed for immovable property which had been attached for its management Contention of the assessee that management could be of business and not of immovable property did not hold sound Immovable property once attached would come under the control of the attaching Authority Duty of a "Receiver" was to preserve the property and save it from damage, destruction or transfer to any party Such duty of the "Receiver" fell under the category of managing the property Receiver, in performance of his duty can look after the residential house, preserve and protect it and appointment of the Receiver on such ground could not be challenged. (b) Income Tax Ordinance (XXXI of 1979)]......S.93(2) Income Tax Rules, 1982, R.159 Establishment of Office of Federal Tax Ombudsman Ordinance (XXXV of 2000), S.9 -Appointment of Receiver Conduct of Receiver Realization of dues from the lady members of the assessee in his absence by harassment -Subsequently appeal of the assessee was allowed and order of Assessing Officer was vacated with the direction to accept nil income as declared -Validity Important and relevant contention of the assessee was about the behaviour of the "Receiver" in realizing the dues from the lady members of the assessee in his absence Department had not controverted the allegation made against the "Receiver" and admitted recovery of Rs.20,000 by him "Receiver" was considered to be an officer…

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