Law: Wealth Tax Act, (XV of 1963)

Section: 14(2),16(2),17

Law: Federal Tax Ombudsman Ordinance, 2000

Section: 2(3),9(2)

Wealth Tax Act (XV of 1963)---Ss. 14(2), 16(2) &. 17---Establishment of Office of Federal Tax Ombudsman Ordinance (XXXV of 2000), S.2(3)---Ex parte Assessment--Notices---Maladministration---Service of any statutory notices issued by the Assessing Officer was not proved---Entire process of issue and service of various notices was found bogus and fictitious exercise---Assessment order framed without service of statutory notices was arbitrary, capricious, baseless, against facts of the case and contrary to law---Maladministration was proved---Objection as to the jurisdiction of Federal Tax Ombudsman to entertain a complaint was based on misreading of section 9(2) of the Establishment of Office of Federal Tax Ombudsman Ordinance, 2000---Order passed without service of show-cause notice was void, contrary to law and without jurisdiction---Federal Tax Ombudsman had jurisdiction to investigate such cases---Federal Tax Ombudsman recommended to revise the assessment order and to assess the complainant to the extent of his interest the property and other taxable assets. FINDINGS/DECISION JUSTICE (RETD.) SALEEM AKHTAR (FEDERAL TAX OMBUDSMAN).---Brief facts of the case are that the complainant alongwith two other persons acquired a piece of land measuring 30 marlas from the Auqaf Department on a 30 years lease vide lease agreement, dated 15-4-1996 and paid a sum of Rs.2,880,000 to the said department wherein the complainant's share amounted to Rs.960,000. 2. The plaza known as Sona Tower was constructed on the land acquired from Auqaf during the period relevant to the assessment year 2000-2001 and wealth tax return for the said year was voluntary which was assessed , on 24-3-2003. Later on the complainant received a consolidated ex parte assessment order, dated 28-6-2003 for the preceding three assessment years (1997-98 to 1999-2000) raising wealth tax demand of Rs.24,200 for the assessment year 1997-98 whereas proceedings for the years, 1998-1999 and 1999-2000 were filed for the reason that assets of the complainant were covered by foreign remittances. 3. The assessment order is alleged to be arbitrary and contrary to law mainly on the following grounds:-- (i) The…

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