Law: Sales Tax Act, 1990

Section: 14,26(5)

Law: Federal Tax Ombudsman Ordinance, 2000

Section: 2(3)

Establishment of Office of Federal Tax Ombudsman Ordinance (XXXV of 2000)---S. 2(3)-Sales Tax Act (VII of 1990), Ss. 14 & 26(5)---Deregistration---Complaint against---Factory which was registered as manufacturer with the Sales Tax Department about two decades ago lodged a complaint that Department vide its letter deregistered the factory with retrospective effect on the grounds that factory's turn-over during 2003-2004, was below Rs.5 million---Department, in accordance with the C.B.R's. directive in the budget measures of 2004-2005, correctly, but unilaterally deregistered complainant's unit as no intimation to that effect was given to it---Complainant's unit which continued to be a registered unit and kept on filing monthly sales tax returns regularly and submitted summaries of invoices under S.26(5) of Sales Tax Act, 1990, remained under impression that it continued to be a registered unit---Present was clearly a case of maladministration on the part of the department because the complainant all the time presumed that it was a registered unit and was keen to remain so, but the Department did not take appropriate action even when the turnover exceeded the ceiling---Such was also an act of maladministration that under C.B.R's. Order the unit was deregistered, but complainant was not informed, though it might have published news in one particular newspaper as told---Ombudsman recommended that C.B.R. should restore registration of complainant factory and concerned Departments would ensure that representatives of the Department attended hearing punctually and regularly---Compliance of order be reported within forty five days. FINDINGS/DECISION Messrs Lion Box Factory, Karachi, registered as manufacturer with the Sales Tax Department about two decades ago lodged a complaint that the Department vide letter, dated 23-3-2007 de-registered them with retrospective effect from 1-7-2004 on the grounds that their turn-over during 2003-2004 was below Rs.5 million and advised them to apply to fresh registration. 2. Mr. Abbas Bhojani, Proprietor of the Factory admitted that their turn-over amount during the above said period was correctly mentioned in the Department's…

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