Law: Federal Tax Ombudsman Ordinance, 2000

Section: 32

Establishment of Office of Federal Tax Ombudsman Ordinance (XXXV of 2000)---S. 32---Establishment of Office of Wafaqi Mohtasib (Ombudsman) Order (I of 1983), Art.32---Law Reforms Ordinance (XII of 1972), S.3---Intera-Court Appeal---Personal hearing by the President---Scope---Representation against order of Federal Tax Ombudsman were accepted by the President---High Court set aside the order passed on representation on the ground that the same was decided and accepted by the President without affording opportunity of personal hearing to parties concerned---Validity---Where person/party concerned had notice/opportunity of filing comments/reply to the representation, the decision of the President could not be annulled simply for the reason that personal/oral hearing was not afforded---Where, however, the person/party concerned had no notice/opportunity of filing comments or reply and decision was made without affording such opportunity, the representation needed to be reconsidered and decided after notice and affording opportunity of filing reply/comments to the same---Respondents having had the opportunity of filing reply to the representation which was decided through a speaking order, no interference was warranted with the order in exercise of Constitutional jurisdiction---Division Bench of High Court set aside the order passed by Single Judge of High Court---Intra-court appeal was allowed in circumstances. Federation of Pakistan through Secretary, Establishment Division Government of Pakistan, Islamabad v. Muhammad Tariq Pirzada and 2 others 1999 SCMR 2744; Federation of Pakistan through Secretary, Establishment Division, Government of Pakistan, Islamabad v. Muhammad Tariq Pirzada and others 1999 SCMR 2189; H.W.R.WADE & C.F.FORSYTH in Administrative Law at page 537 Seventh Edition and University of Dacca through its Vice-Chancellor and another v. Zakir Ahmed PLD 1965 SC 90 ref. Federation of Pakistan through Secretary Education, Islamabad v. Professor Dr. Anwar and 2 others 2006 SCMR 382 rel. JUDGMENT SAYED ZAHID HUSSAIN, C.J.---For the assessment year 2001-2002, respondent No.1 filed Income Tax Return under the Self-Assessment Scheme. Since his case was…

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