Law: Sales Tax Act, 1990

Section: 66

Law: Federal Tax Ombudsman Ordinance, 2000

Section: 2(3),22

Sales Tax Act (VII of 1990)---S.66---Establishment of Office of Federal Tax Ombudsman (XXXV of 2000), Ss. 2(3) & 22---S.R.O. 578(I)/98, dated 12-6-1998---Refund---Deferment of refund without proper show-cause notice---Validity---No action was taken on the refund application---Admissible amount was adjusted against the demand of Multan Collectorate which had abated and the Deputy Superintendent sent an Objection Memo. for the remaining amount to the complainants which did not seem to have reached them--Collectorate at Karachi was very keen to deny the admissible claim and to help the Collectorate at Multan in recovery proceedings of a notice whose copy had not been submitted to the Federal Tax Ombudsman---Additional Collector (Adjudication), Multan, on the other hand had already vacated the recovery case against the complainants---Federal Tax Ombudsman recommended that Central Board of Revenue direct the Collector Sales Tax (Enforcement) to refund the sanctioned amount of Rs.184,456 to the complainants within fifteen days and decide the claim for refund of the remaining deferred amount of Rs.124,555 (whose objection memo. was sent by Deputy Superintendent on 21-9-2006 but had not reached them) after obtaining explanation and hearing their submissions within thirty days. FINDINGS/DECISION The complaint has been filed on account of inattention, delay and neglect in not refunding sales tax amounting to Rs.309,001 for which an application was filed with the Sales Tax Department on 2-1-2004. It has been alleged that under section 2 of the Federal Tax Ombudsman Ordinance, 2000, maladministration includes a decision, process, recommendation, act of omission or commission contrary to law, rules or regulation, perverse, arbitrary or unreasonable, unjust, biased, oppressive and' discriminatory, neglect, delay, incompetence, inefficiency in the administration of discharge of duties and responsibilities. 2. The complainants stated that the claim filed on 2-1-2004 has not yet been paid despite their final notice dated 28-3-2006 and their representations and personal visits to the Respondent's office. No reason has been given for delaying the refund through a formal…

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