Law: Sales Tax Act, 1990

Section: 25,24,37C

Law: Federal Tax Ombudsman Ordinance, 2000

Section: 2(3)

Sales Tax Act (VII of 1990)---Ss. 25, 24 & 37-C---General Sales Tax Order 1 of 1999---C. B. R. Circular No. C.5(49) ST-Int-Audit/2001, dated 17-11-2001--Establishment of Office of Federal Tax Ombudsman Ordinance (XXXV of 2000), S. 2(3)---Access to record, documents, etc.---Audit was initiated for the last five years---Extension of audit beyond limitation as provided in General Sales Tax Order 1 of 1999 without approval of Assistant Collector---Audit of exempt period---Non-issuance of audit certificate or audit report despite repeated reminders---Validity---No justification existed to carry on audit for months in violation of Central Board of Revenue's orders that audit should be completed within a few days and extension in time period should be obtained from the senior officers---Contention that income-tax records were furnished voluntarily was not acceptable---Instructions contained in General Sales Tax Order 1 of 1999 had not been complied, the audit was not completed and the audit report had not been submitted---If the Complainant/assessee did not clarify the variation in sales tax figures found by the auditors, it should have been reported to the Collectorate, and if necessary, a contravention case made out against the Complainant/assessee---Audit had not been finalized which betrayed the arbitrary and unreasonable approach of the sales tax officials---Process of audit was conducted contrary to the instructions of Central Board of Revenue and administrative excesses had been committed---Department had not seriously examined the allegations made in the Complaint and the issue raised therein, and had not furnished comprehensive explanations and comments---Federal Tax Ombudsman recommended that Central Board of Revenue to direct the Collector of Sales Tax and Central Excise to ask the Assistant Collector to complete the audit within fifteen days and furnish complete audit report within thirty days that the Collector to take action on the findings of the audit report submitted to him; that he should personally examine the issues raised by the Complainants with a view to determine the extent to which the process of audit deviated from the prescribed…

Deprecated: trim(): Passing null to parameter #1 ($string) of type string is deprecated in /home/digixyei/sldsystempk.com/view/master-layout/view_case.php on line 492