Law: Sales Tax Act, 1990

Section: 67

Law: Federal Tax Ombudsman Ordinance, 2000

Section: 2(3)

Sales Tax Act (VII of 1990)---S. 67---Establishment of Office of Federal Tax Ombudsman Ordinance (XXXV of 2000), S.2(3)---Delayed refund---Application for issue of refund along with delayed surcharge---Department contended that amount of refund had already been sanctioned after completion of legal proceedings and payment of surcharge was not applicable in the case till the investigation of the claim was completed---Validity---Record showed that the claim of compensation was still pending with the Department---No order on application had been passed so far without any reason/justification---Such constitutes maladministration---Federal Tax Ombudsman recommended the Central Board of Revenue to direct the concerned officer of Sales Tax Department to dispose of the complainant's claim of compensation under S. 67 of the Sales Tax Act, 1990 within 30 days of the receipt of this order and compliance be reported within a week thereafter. FINDINGS/DECISION JUSTICE (RETD.) MUNIR A. SHEIKH, FEDERAL TAX OMBUDSMAN.---The complainant company is registered with the Sales Tax Department vide Registration No. 0202511108373. The complainant is aggrieved by non-issuance of sales tax refund along with surcharge admissible under section 67 of the Sales Tax Act, 1990. The facts of the case are briefly stated asunder:-- 2. The complainant purchased a lot of 746 bales of imported Raw Cotton through auction from Collectorate of Customs (Appraisement), Karachi. The complainant submitted refund claim for the tax period December, 1998 which included sales tax of Rs.700,336 paid on purchase of imported cotton. The Collector Sales Tax Refund/ Enforcement declined to allow refund and passed Order-in-Original bearing No.II/2002, dated 10-1-2002. The said order was challenged by the complainant before the Customs Excise and Sales Tax Appellate Tribunal Karachi. The Tribunal passed Order on 3-4-2004 and set aside the aforesaid Order-in-Original and remanded the case to the jurisdiction of Assistant Collector/Deputy Collector Sales Tax Refund, Karachi with the directions to complete necessary verifications and thereafter dispose of the refund claim on merit in the light of C.B.R.'s letter, dated…

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