Law: Sales Tax Act, 1990

Section: 26,3,45A

Law: Federal Tax Ombudsman Ordinance, 2000

Section: 9(2)(b),2(3)

(a) Establishment of Office of Federal Tax Ombudsman Ordinance (XXXV of 2000)--- ----S. 9(2)(b) & 2(3)---Jurisdiction, functions and powers of the Federal Tax Ombudsman ---Maladministration---Discovery of maladministration on investigation---Bar on jurisdiction of Federal Tax Ombudsman--­Scope---Objection by the Department as respects the bar on jurisdiction as per S.9(2) of Establishment of Office of Federal Tax Ombudsman 2000 had been so frequently and so inappropriately taken that consistent and authoritative decisions over ruling same had rendered the objection obsolete more so, because question whether "maladministra­tion" had (or had not) occurred could only be discovered on investigation. (b) Establishment of Office of Federal Tax Ombudsman Ordinance (XXXV of 2000)--- ----S. 2(3)---Maladministration---Disregard of the verdict of superior Courts---Inappropriateness---Insistence of the Department to treat the sale of Spares and Fixed assets subject to sales tax in disregard of the verdict of superior Courts amounted to "maladministration" cognizable by Federal Tax Ombudsman. (c) Sales Tax Act (VII of 1990)---Ss. 3, 26 & 45A---Establishment of Office of Federal Tax Ombudsman Ordinance (XXXV of 2000), S.2(3)---Complainant/ assessee's business was to provide Secured Cash Transportation Service---Use of Seals, Bags & Lock---Tax functionaries treated the consumption of such seals, bags and lock as transaction of sale---Charge of tax---Validity---Demonstration of procedure and nature of Seals left no room for doubt that these were `consumed' and not sold---Said items did not change hands, but the `seals' were destroyed after having been examined by the Receipt Casher as `intact', the bags were carried back for reuse when emptied of the contents---Insistence that these represented sales, was a conduct `unreasonable, unjust' and `oppressive' falling in the realm of 'maladministration' as defined in S.2(3) of Establishment of Office of Federal Tax Ombudsman Ordinance, 2000---Federal Tax Ombudsman recommended that Central Board of Revenue to re-open Order-in-Original No.019 of 2003, dated 28-2-2003 under section 45A of the Sales Tax Act, 1990 and cancel…

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