Law: Income Tax Ordinance, 2001

Section: 140,146A(1)

Law: Federal Tax Ombudsman Ordinance, 2000

Section: .2(3)(vi),2

Income Tax Ordinance (XLIX of 2001)----Ss. 140 & 146A(1)---Establishment of Office of Federal Tax Ombudsman Ordinance (XXXV of 2000), S.2(3)(vi)---Recovery of tax from persons holding money on behalf of taxpayers---Initiation, validity, etc., of recovery proceedings---Recovery in violation of agreement---It was decided with the Commissioner of Income Tax and the Regional Commissioner of Income Tax to keep the attachment of the account intact but not to recover the tax till the decision of appeal---Appeal was heard of which the decision was yet to be announced---Recovery of the whole amount due was made on the next day of the date of hearing of appeal---Validity---In a meeting in the Regional Commissioner of Income Tax office it was decided that the Bank may retain "a minimum balance of Rs.500,000 which shall remain payable to the Tax Department" of which an intimation was sent to the Bank-Expression "shall remain payable" clearly supported the complainant's contention---Fairness and justice demanded that before any request for its appropriation to Government account was made, a prior Notice should have been sent to the complainant---Such having not been done and recovery made on the very next day of hearing of complainant's appeal by the Commissioner of Income Tax, amounted to arbitrary conduct falling within the scope of Cl. 3(vi) of S.2 of the Federal Tax Ombudsman as `maladministration'---It should be a matter of concern for the high bosses of the Central Board of Revenue that a Commissioner (Appeal) was not pronouncing decision on a matter heard almost 10 months back---Such indifferent attitude was in sharp contrast to the proclamations in the Press/Media about efforts aimed at liquidating arrears of appeals for which more temporary posts of Commissioners (Appeals) were said to have been created---Federal Tax Ombudsman recommended that the Commissioner of Income Tax (Appeals) who heard the complainant's appeal for the.year, 2000-2001 on 28-6-2004 be advised to release the order forthwith and that the reason for keeping the decision pending for over 10 months may be ascertained from the concerned Commissioner of Income Tax (Appeals) for action under the…

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