Law: Sales Tax Act, (III of 1951)

Section: 18,19

Law: Federal Tax Ombudsman Ordinance, 2000

Section: 9

Sales Tax Act (III of 1951)--Ss.18 & 19---Sales Tax Registration Rules, 1996, Rr.5 & 6---Establishment of Office of Federal Tax Ombudsman Ordinance (XXXV of 2000), S.9---Registration under section 18 of the Sales Tax Act---Rules, Regulations and instructions---Circular letter issued by Secretary Sales Tax (L & P) showed that it sought to materially modify the Sales Tax Registration Rules, 1996---Containing new requirements for registration and showed that it was issued to overcome perceived deficiencies in the rules---Substantive changes in law or rules could not be brought through circular instructions---Central Board of Revenue had no power to add conditions which were not contained in rules---Letter dated 16-8-2003 issued by the Central Board of Revenue amounted to act of maladministration defined in section 2(3)(i)(a) & (b) of the Ordinance No. XXXV of 2000---Federal Tax Ombudsman ordered for withdrawal of circular instructions issued vide C.No.3(2)STP/99 (Pt-I) dated 16-8-2003. FINDINGS/DECISION JUSTICE (RETD.) SALEEM AKHTAR (FEDERAL TAX OMBUDSMAN).---The main points in the complaint are as follows: (i) The complainant applied for registration under section 18 of Sales Tax Act vide application, dated 18-10-2003 and fulfilled all the prescribed requirements. (ii) The Inspector of Sales Tax visited the unit in this connection. (iii) The Assistant Collector, however, then verbally asked for the personal appearance of the applicant before him at Faisalabad which is not only immoral, illegal, arbitrary but also against the principles of practice and procedure. (iv) The registration certificate was issued on 13-12-2003 i.e. with delay of 55 days which is against the provision of law, rules and regulations and departure from established practice and procedure. (v) All extra legal conditions are being imposed for ulterior motives and often registration is allowed after undue delay for want of illegal gratification to those who resist the harassment as in this case. On the other hand the certificate is issued as soon as the applicant fulfils the demand of gratification in lieu of waiver of requirements. (vi) Mala fide practice of registration has…

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