Law: Federal Tax Ombudsman Ordinance, 2000

Section: 32

(a) Establishment of Office of Federal Tax Ombudsman Ordinance (XXXV of 2000)---S. 32---President, while performing his function under S.32 of the Establishment of Office of Federal Tax Ombudsman Ordinance, 2000, acts in quasi judicial and not in administrative capacity---Scope of such function of the President----Section 32 of the Ordinance provides that aggrieved party, by recommendation of the Federal Tax Ombudsman may, within 30 days of the recommendation, make representation to the President who may pass such order thereon as he may deem fit---Recording of reasons while setting aside the recommendations of Ombudsman is minimum requirement under the law which is in consonance with the principles of natural justice---Representation under S.32 of the Ordinance can be made against the recommendations and not against the order on review application--.Principles. Commissioner of Income Tax and others v. Messrs Media Network and others 2006 PTD 2502; Federation of Pakistan through Secretary Education, Islamabad v. Prof. Dr. Anwar and 2 others 2006 SCMR 382; Commissioner of Income Tax, Faisalabad Zone, Faisalabad and another v. Akhlaq Cloth House, Faisalabad and another 2008 PTD 965; Hafiz Muhammad Arif Dar v. Income Tax Officer PLD 1989 SC 109; Federation of Pakistan through Secretary, Establishment Division, Government of Pakistan, Islamabad v. Muhammad Tariq Peerzada and 2 others 1999 SCMR 2744; Federation of Pakistan through Secretary, Establishment Division, Government of Pakistan, Islamabad v. Muhammad Tariq Peerzada and 2 others 1999 SCMR 2189 and Case No.1743 of 2001 of Specialty Printers (Pvt.) Ltd. ref. (b) Administration of justice--- ----Similarly placed persons in similar circumstances have to be treated and dealt with identically without any discrimination unless there be any differentiation. Nizamuddin and another v. Civil Aviation Authority and 2 others 1999 SCMR 467; Shrin Munir and others v. Government of Punjab through Secretary Health, Lahore and another PLD 1990 SC 295 and Aman Ullah Khan and others v. The Federation Government of Pakistan, through Secretary, Ministry of Finance, Islamabad and others PLD 1990 SC 1092 ref. (c) Administration of…

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