Law: Wealth Tax Act, (XV of 1963)

Section: 2,2(16),3,16,17,25

Law: Federal Tax Ombudsman Ordinance, 2000

Section: 2(3),9

Wealth Tax Act (XV of 1963)---Ss. 2(16), 3, 16, 17 & 25---Establishment of Office of Federal Tax Ombudsman Ordinance (XXXV of 2000), Ss, 9 & 11---Assessment in respect of property not belonging to assessee, but holding same as "sub­lessee"---Plea of authority was that such property belonged to assessee at least for period of tenancy---Validity---Lease deed did not contain any reference to establish that complainant was owner of land or superstructure---Unless ownership was established, property or superstructure could not be said to belong to complainant---Impugned order was contrary to law, rules and regulations---Authority had not proved such action to be bona fide and for valid reason---Federal Tax Ombudsman recommended to Commissioner to set aside impugned assessment, conduct enquiry to ascertain, whether complainant after obtaining lease had made addition/modification or, raised fresh construction, which could be said to belong to him and then frame assessment on basis of findings of enquiry. W.T.As. Nos.199 to 203/LB of 1996 and W.T.As. Nos. 852 to 858/LB of 2000 ref. (b) Establishment of Office of Federal Tax Ombudsman Ordinance (XXXV of 2000)-- ---Ss. 2(3) & 9---Procedure adopted or decision taken by revenue - contrary to law/rules/regulations or a departure from established practice/procedure---Validity---Onus would lie on revenue to establish that such action was bona fide and for valid reasons---Failure to discharge such onus would result in maladministration vesting jurisdiction with Ombudsman. FINDINGS/DECISION JUSTICE (RETD.) SALEEM AKHTAR (FEDERAL TAX OMBUDSMAN).---This complaint relates to the Wealth Tax assessments for the years 1995-96 to 1998-99. The impugned assessments are alleged to have been framed without serving statutory notices and have assessed properties in the hands of Complainants, which do not belong to them. 2. Briefly the facts are that no Returns for Wealth Tax were filed Statutory notices under section 17 of the Wealth Tax Act (hereinafter called the repealed Act) issued on 20-11-2000 calling for Returns were not complied with. Subsequent notices under section 16 issued on 14-12-2000, 15-9-2001 and 25-3-2003 also…

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