Law: Sales Tax Act, (III of 1951)

Section: 36,36(3),38,40A

Law: Federal Tax Ombudsman Ordinance, 2000

Section: 2(3)

Sales Tax Act (III of 1951)--Ss. 36(3), 38 & 40A---Establishment of Office of Federal Tax Ombudsman Ordinance (XXXV of 2000), S.2(3)---Show-cause notice---Limitation---Complaint was filed against the recovery proceedings of allegedly evaded sales tax during the year 1999/2000---Complainants had alleged that Adjudicating Officer had not considered disputes, issues and queries and no private record was found in their premises---Cost of diesel was wrongly added as generator was used after the period under consideration; number of employees and the salary was arbitrarily determined, adjudication was not proper and speaking order was not issued by Adjudicating Officer---Department had controverted the allegations and supported the adjudication contending that the complaint was barred by law--Validity---Adjudicating Officer had not discussed the issues raised and had not examined the evidence issue-wise---Charges levelled in show-cause notice, the basis of the charges and validity of the defence arguments were ignored---Case was decided summarily---Adjudicating Officer had ignored all norms of legal fairness---Decision was perverse, arbitrary, unjust and unreasonable amounting to maladministration---Federal Tax Ombudsman recommended for setting aside the order passed by the Collector (Adjudication) and entrusting the case to another officer to examine the contravention report after appropriate show-cause notice and allow the complainants to present their defence---Necessary instructions be issued to Director-General Inspection to examine quasi-judicial orders passed by officers under Revenue Division and furnish periodical reports to the Division about the quality of the orders and competence of Officers occupying the adjudication posts. FINDINGS/DECISION The complaint has been filed against the recovery of allegedly evaded sales tax amounting to Rs.3,046,248 during 1999/2000, additional tax Rs.8,739,484 and penalty of Rs. 913,874 on the (clandestine) supply of crockery valued at Rs.7,551,634 manufactured during 1-7-1999 to 20-10-2000, vide the Order-in-Original No.63 of 2003, dated 30-9-2003 passed by the Collector (Adjudication). The Consultant representing the…

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