Law: Federal Tax Ombudsman Ordinance, 2000

Section: 2(3)

Law: Income Tax Rules, 1982

Section: 49

Law: Income Tax Ordinance, 1979

Section: 52,86,50(7A)

(a) Income Tax Ordinance (XXXI of 1979)]....Ss. 86 & 52---Establishment of Office of Federal Tax Ombudsman Ordinance (XXXV of 2000), S. 2(3)---Additional tax---Liability of payment---Liability of additional tax could not be passed on to the parties from whom the assessee had failed to recover tax. (b) Income Tax Ordinance (XXXI of 1979)--- ----Ss. 96, 52, 52A 86, 50 (7A) & 62---Income Tax Rules, 1982, R.49---Establishment of Office of Federal Tax Ombudsman Ordinance (XXXV of 2000), S.2(3)---Refund---Department by resort to S.52 of the Income Tax Ordinance, 1979 passed order determining tax and additional tax against Civil Aviation Authority for non-deduction and payment of tax from various parties---Civil Aviation Authority deducted' such tax from the security deposited by the assessee---Assessee already assessed under S.62 of the Income Tax Ordinance, 1979, and paid his tax liability---Claim of refund from Income Tax Department by the assessee-- Department refused to pay such refund on the ground that it had created demand against the Civil Aviation Authority and not against the assessee---Validity---Demand payable was not relevant to the complainant/. assessee alone ---Complainant/assessee may claim damages from Civil Aviation Authority for unauthorized recovery from its security, deposits---Application for refund was to be processed---Taxation Officer was to ascertain how much amount deposited related to the complainant/assessee---Association of the Civil Aviation Authority was necessary as the arrears created against them under S.52 of the Income Tax Ordinance, 1979 were to be recovered from the Civil Aviation Authority alone---Federal Tax Ombudsman recommended that the challan for Rs.53,822 may be verified to determine as to how much of this amount pertain to deduction from the security deposit of the complainant/assessee so that credit under S.50(8) of the Income Tax Ordinance, 1979, be given, while disposing of the refund application and that the arrears on the basis of order, dated, 20-5-1995 should be recovered from the Civil Aviation Authority keeping in view that there should be no double recovery of tax in respect of complainant/assessee…

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