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---S.R.O. 230(I)/1997, dated 29-3-1997---Standing Order 1 of 2000--- Establishment of Office of Federal Tax Ombudsman Ordinance (XXXV of 2000), S.2(3)---De-registration---Application for de-registration ---Audit---No intimation about the outcome of the audit to complainants---Unreasonable delay in disposal of application for de­registration---Validity---Audit had dragged on for a long time and the complainants had been kept in dark about the outcome of audit or the result of explanation given by them---Demand seemed to have been calculated by the auditor and complainants had given explanations in this regard but had not been informed of the outcome of this exercise---Such was a clear case of harassment on the part of the Sales Tax Authorities--­Senior officers had left the entire initiative with the auditors who conduct the process of audit at their own convenience ---Maladministration thus was established---Central Board of Revenue should take serious view of such kind of - maladministration which renders the taxpayers hostage to the whims of the Sales Tax Officials and leave them at their mercy--­Federal Tax Ombudsman recommended that Central Board of Revenue to devise clear parameters for the auditors to comply with and senior officers should be made responsible to ensure that the prescribed time frame is strictly followed when the taxpayers offer explanation or reply to the audit observation, the Sales Tax Authorities should give their clear response within specified period; where a contravention case is instituted against a taxpayer, the Sales Tax Authorities should intimate him of the nature of contravention and the action proposed to be taken; Central Board of Revenue to consider to specify a time frame for issue of a show-cause notice and completion of adjudication proceedings; initiate an inquiry to identify the, reasons for the inordinate delay at various stages of the audit, consequent on the de-registration application, spanning a period of about three and half years and take suitable action against the officials responsible for the delay and for repeatedly demanding copies of the documents from the…

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