Law: Sales Tax Act, 1990

Section: 13,7

Law: Federal Tax Ombudsman Ordinance, 2000

Section: 2(3)

Sales Tax Act (VII of 1990)---Ss. 7 & 13---S.R.O. 517(I)/89, dated 3-6-1989---Establishment of Office of Federal Tax Ombudsman Ordinance (XXXV of 2000), S.2(3)--Determination of tax liability---Refund---Exemption---Compensation relating to exemption from customs duty and sales tax on raw materials was allowed and subsequently quota was enhanced but it was stated in the memo. that concession would not be available for purposes of sales tax--Constitutional petition was filed and High Court granted interim relief and allowed to tile bank guarantees---File was misplaced by the High Court office---Interim relief had expired and bank guarantees were enforced by the department---File was reconstructed and Constitutional petition was decided in favour of the complainant---Refund became due to the complainant and application for refund was moved with the Collector Customs--No intimation in this regard was given by the department in spite of the fact that complainant approached the concerned authorities from time to time---Department contended that uncertified and unauthenticated of High Court was furnished by the complainant which did not bear the, seal of Court or signatures of Judge and claim was also not supported by mandatory documents---In absence of a verified copy of and relevant supporting documents the refund claimed could not be processed---Validity---Certified copy of High Court was furnished to the officer concerned which fact was duly acknowledged by the department---Department had encashed the bank guarantees and its plea that it had not been informed of the amount of refund was without any force---Documents mentioned in R.401 of the Treasury Rules including Form TR 41 were to be prepared by the authority issuing the refund and not by the recipient of the refund--No reason existed to further delay the refund of the tax recovered through encashment of bank guarantees which had to be furnished because of the totally untenable directions of the Central Board of Revenue that sales tax would be payable by the complainant in connection with the enhanced 25% quota of raw material allowed to it----Federal Tax Ombudsman recommended that the sales tax refund due…

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