Law: Sales Tax Act, 1990

Section: 47,47A,2(46)(e),32A

Law: Federal Tax Ombudsman Ordinance, 2000

Section: 2(3)

(a) Sales Tax Act (VII of 1990)---S. 47A, 2(46)(e) & 32A-Establishment of Office of Federal Tax Ombudsman Ordinance (XXXV of 2000), S.2(3)---Indirect Taxes Settlement Commission---Value of supplies---Sulphonic Acid---Evasion of tax by suppression of value of supplies of Sulphonic Acid---Complainant proposed that instead of appointing independent auditors the disputes may be resolved in term of S.47A of the Sales Tax Act, 1990 under which the Central Board of Revenue could appoint a committee for resolution of any hardship relating to levy or payment of taxes---Departmental representative agreed to the proposal and it was mutually agreed that cases be referred to Dispute Resolution Committee---Committee so constituted shall examine the record of the cases and after hearing both the parties submit its report/recommendations to the Central Board of Revenue within a reasonable period for resolution of the disputes which will be acceptable to both the parties---Agreement between the parties was recorded and the proceedings were closed by the Federal Tax Ombudsman. 1981 STC 290 ref. (b) Establishment of Office of Federal Tax Ombudsman Ordinance (XXXV of 2000)--- ----S.33---Informal resolution of disputes---Jurisdiction---Under S.33 of the Establishment of Office of Federal Tax Ombudsman Ordinance, 2000, the Federal Tax Ombudsman may exercise jurisdiction for bringing about consensus between the parties to arrive at an amicable settlement. FINDINGS & MEMORANDUM OF AGREEMENT JUSTICE (RETD.) SALEEM AKHTAR (FEDERAL TAX OMBUDSMAN).---These complaints together with applications under section 33 of the Establishment of Office of the Federal Tax Ombudsman Ordinance, 2000 involving substantially similar points of law and fact are being disposed of together by this order. 2. Brief facts as stated in the complaints are that the special auditors appointed by the C.B.R. under section 32A of the Sales Tax Act, 1990 conducted audit of the complainant's records for the period January, 1999 to December, 2000. It was observed in the audit reports that the complainants had evaded sales tax amounting to Rs.35,852,618 (Kashif Chemical Corporation) and Rs.51,691,043 (Messrs Shahid…

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