Law: Federal Tax Ombudsman Ordinance, 2000

Section: 9(2),2(3)

Law: Sales Tax Act, 1990

Section: 7,3,6,18,22,26,33(2)(CC),36,59

(a) Establishment of Office of Federal Tax Ombudsman Ordinance (XXXV of 2000)---S. 9(2)---Jurisdiction, functions and powers of the Federal Tax Ombudsman---Allegation of maladministration ---Preliminary objection was that appeal lay against such order to Tribunal and the jurisdiction over the complaint was barred in terms of S.9(2) of the Establishment of Office of Federal Tax Ombudsman Ordinance, 2000---Validity--­Since the maladministration was alleged for passing an order arbitrarily against the law the question of jurisdiction could be answered only after necessary investigation---Where maladministration was alleged the jurisdiction of the Federal Tax Ombudsman was attracted independent of the assessment made---Jurisdiction of the Federal Tax Ombudsman to investigate any allegation of maladministration on the part of the Revenue Division or any tax employee in respect of any decision taken, process employed, recommendation made or act done was unquestionable---Where the allegation was proved, the jurisdiction was exercised to recommend appropriate remedy possible and available under the law; compliance of recommendation was mandatory unless a valid reason was offered for not complying with the same. (b) Sales Tax Act (VII of 1990)--- ----Ss. 7, 3, 6, 18, 22, 26, 33(2)(CC), 36 & 59---C.B.R. Letter C. No.1(111)STT/2000, dated 13-7-2002---Establishment of Office of Federal Tax Ombudsman Ordinance (XXXV of 2000), S.2(3)--­Determination of tax liability---Exemption---Levy of tax---Adjustment of input tax paid on account of different general store items/utility bills within a period prior to levy of sales tax---Disallowance of in defiance of Tribunal's order ---Validity---Maladministration was proved in passing the Order-in-Original which was not only barred by time but invalid even otherwise on account of being in deliberate defiance of the ratio of decisions of Tribunal---Federal Tax Ombudsman recommended that Central Board of Revenue, of its own motion should call for the record of adjudication proceedings in the case, under S.45-A of the Sales Tax Act, 1990 and pass such order as it may think fit to vacate the illegal Order-in-Original. FINDINGS/DECISION…

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