Law: Federal Tax Ombudsman Ordinance, 2000

Section: 9,2(6)

(a) Establishment of Office of Federal Tax Ombudsman Ordinance (XXXV of 2000)---Ss. 9 & 2(6)---Documentation of National Economy Ordinance (XV of 2000), Preamble---Cases of survey---Jurisdiction of Federal Tax Ombudsman---Contention was that jurisdiction of the Federal Tax Ombudsman extended to relevant legislation as defined by S.2(6) of the Establishment of Office of Federal Tax Ombudsman Ordinance, 2000 and as Documentation of National Economy Ordinance, 2000 did not fall within the relevant legislation no jurisdiction could be exercised in this regard thus cases of survey did not fall within the jurisdiction of the Federal Tax Ombudsman---Validity---Federal Tax Ombudsman had been vested with jurisdiction under S.9 of the Establishment of Office of Federal Tax Ombudsman Ordinance, 2000 which provided that Federal Tax Ombudsman might; on complaint by any aggrieved person, or on a reference by the President, the Senate or the National Assembly, as the case may be; or on a motion of the Supreme Court or a High Court made during the course of any proceedings before it or of his own motion, investigate any allegation of maladministration on the part of the Revenue Division or any Tax Employee---Jurisdiction of the Federal Tax Ombudsman extended to all acts of omission or commission of the Revenue Division or the tax employees which fell within the category of "maladministration"---Under S.2(7) of the Establishment of Office of Federal Tax Ombudsman Ordinance, 2000 "Revenue Division" meant the administrative unit responsible for the conduct of business of the Federal Government in matters relating directly or indirectly with the collection of revenue from federal taxes, levy of taxes, duties, cesses or fees and declared as such by the Federal Government, and included all its subordinates and the Revenue Division and its agencies which were in any manner directly or indirectly responsible for collection and levy of federal taxes fell under the jurisdiction of the Federal Tax Ombudsman--­"Tax employee" had been defined under S.2(10) of the Establishment of Office of Federal Tax Ombudsman Ordinance, 2000, as an employee of Revenue Division and includes an officer…

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