Law: Sales Tax Act, 1990

Section: 10

Law: Federal Tax Ombudsman Ordinance, 2000

Section: 2(3)

Sales Tax Act (VII of 1990)---S. 10---Sales Tax Rules, 2005, R. 29---Sales Tax Rules, 2606, R.39(4)---C.B.R. Letter C. No. 2(1)ST-ST-L&P/2000(Pt) dated 25-11-2006---Establishment of Office of Federal Tax Ombudsman Ordinance (XXXV of 2000), S.2(3)---Refund of input tax-- Tax period dune, 2005---Refund claim was not processed on the ground that refund claim had not been filed on Refund Claim Preparation Software (ACT'S) as required by Refund Rules---Validity---Under the Sales Tax. Rules, 2005, there was neither any requirement of RCPS (though the data was required to be submitted in electronic format) nor any time limit had been prescribed for filing of the supportive documents---Board's letter intended to allow a period of six months from the date of promulgation of Sales Tax Rules, 2006 for filing of the relevant documents but the letter was issued on 25-11-2006 and required the filing of all documents by 31-12-2006---Virtually only one month's time had been given to the taxpayers for compliance which was not reasonable and tantamounted to maladministration---No evidence had been brought on record to prove that it was widely circulated---Most of the taxpayers failed to :sail such amnesty since the matter slid not come to their knowledge- Federal Tax Ombudsman recommended that Federal Board of revenue withdraw the-id letter dated 14-7-2007 addressed to the complainant and direct the concerned Collector to obtain the relevant supportive documents from the complainant and thereafter process and settle the claim within 60 days of the receipt of this order in accordance with law and farts of the case after providing a reasonable opportunity of hearing to the complainant. DECISION/FINDINGS JUSTICE (RETD.) MUNIR A. SHAIKH, FEDERAL TAX OMBUDSMAN.---The complainant, a private limited company registered with Sales Tax Department as a manufacturer-cum-exporter, is aggrieved by non-issuance of refund by the Sales Tax Department. 2. Brief facts of the case are that the complainant filed its sales tax return on 12-7-2005 for the period June, 2005 claiming a refund of Rs.647,112. Since the refund claim was not processed, therefore, vide letter dated 4-7-2007, the…

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