Law: Sales Tax Act, 1990

Section: 21,37

Law: Federal Tax Ombudsman Ordinance, 2000

Section: 2(3)

Sales Tax Act (VII of 1990)---Ss. 21 & 37---Establishment of Office of Federal Tax Ombudsman Ordinance (XXXV of 2000), S.2(3)---De-registration, blacklisting and suspension of registration---Name of the complainant was included in the list of suspected units without due process of law due to non-providing record within stipulated time---Validity---Audit of four months' record submitted had not been done, which was a clear case of act of omission in exercise of powers conferred on the officers of the Department under the Sales Tax Act, 1990---Retention of complainant's name on the list of suspected units and consequent lack of decision in respect of the refund claims of their customers was a case of delay, inefficiency and oppressive action which constituted maladministration---Federal Tax Ombudsman recommended that Central Board of Revenue may direct the Collector of Sales Tax to carry out verification/audit of the records of the complainants and, if their contention is found justified, action should be taken for deletion of their name from the list of suspected unit and in case the allegation of issuing fake/flying invoices is established, a proper show-cause notice should be issued by the officer of the competent jurisdiction for adjudication proceedings. FINDINGS/DECISION JUSTICE (RETD.) SALEEM AKHTAR, FEDERAL TAX OMBUDSMAN.---The complaint has been filed against the allegedly arbitrary manner in which the name of the Complainants has been included in the list of suspected units without due process of law. The Complainants stated in the complaint that they received a letter, dated 7-3-2003 from the Deputy Collector of Sales Tax, Revenue Analysis Cell, requiring them, under section 25 of the Sales Tax Act, to produce sales tax records for October, 2002 to January, 2003 within a week of receipt of the letter failing which they would be liable to penalties and their name would be included in the suspicious unit's list. The Complainants submitted the records on 7-5-2003. However, they received a letter from the Deputy Collector of Sales Tax, Investigative Audit, that since they had failed to comply the directive to provide record within stipulated time,…

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