Law: Federal Tax Ombudsman Ordinance, 2000

Section: 9

Law: Income Tax Ordinance, 1979

Section: 66A,80C,143B,50(7)

(a) Establishment of Office of Federal Tax Ombudsman Ordinance (XXXV of 2000)--------- ----S. 9---Jurisdiction, functions and powers of the Federal Tax Ombudsman---Federal Tax Ombudsman was charged with the responsibility "to diagnose, investigate, redress and rectify any injustice done to a person through 'maladministration' by functionaries administering tax laws" ---Federal Tax Ombudsman had no jurisdiction to examine the validity of any order/direction by the President of the Central Board of Revenue or its functionaries. (b) Income Tax Ordinance (XXXI of 1979)----Ss. 66-A, 80C, 143B & 50(7)---Establishment of Office of Federal Tax Ombudsman Ordinance (XXXV of 2000) S.2(3)---Powers of Inspecting Additional Commissioner to revise Deputy Commissioner's order---Non-compliance of President's direction within specific period--­Validity---Although proceedings initiated under S.66-A of the Income Tax Ordinance, 1979 did not suffer from maladministration, it admittedly existed in non-compliance of the direction of the President of Pakistan within the time specified therein---Was the duty of Central Board of Revenue and senior supervisory officer to ensure compliance with such order and direction and should not be left to the concerned officer alone---Had supervision been carried out this lapse would not have occurred---Federal Tax Ombudsman recommended that Central Board of Revenue devise a scheme or issue order regulating the compliance of orders and directions in time with strict supervisory control by senior officers who should also be answerable for non­compliance of the order. 1999 SCMR 2189 ref. DECISION/FINDINGS These three complaints have been filed praying that CIT, Zone-C, Lahore be given instructions to issue refund due to each Contractor as under:--- Name Refund determined on 30-6-1999 Mr. Muhammad Anwar. Rs.2,669,108 for 1997-98 Mr. Amjad Ali. Rs.0,698,992 for 1998-99 Mr. Pervaiz Akhtar. Rs.1,497,601 for 1997-98 2. The facts leading to the dispute are that the complainants were operating as Contractors to collect (a) Transfer of Property Tax and (b) Goods Exit Tax. On the basis of Returns of Income filed at Sheikhupura, refunds were determined, as…

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