Law: Sales Tax Act, 1990

Section: 56(a)

Law: Federal Tax Ombudsman Ordinance, 2000

Section: 2(3)(i)(a),2(3)(ii)

(a) Sales Tax Act (VII of 1990)--- ----S.56(a)---Establishment of Office of Federal Tax Ombudsman Ordinance (XXXV of 2000), S.2(3)---Finance Act (III of 1998), Preamble---Service of order, decisions, etc.---Courier service---Service through courier was in accordance with law and the Federal Tax Ombudsman did not find the claim acceptable that such service was riot legally valid. (b) Sales Tax Act (VII of 1990)--- ----S.56(a)---Establishment of Office of Federal Tax Ombudsman Ordinance (XXXV of 2000), S.2(3)---Finance Act (III of 1998), Preamble---Service of order, decisions, etc.---Courier service---Noting, not containing the mine of the person serving nor the date on which the service was attempted nor the stamp of the Courier Service---Such failures did not fully satisfy the requirement of a valid service. (c) Sales Tax Act (VII of 1990)--- ----S. 36---Establishment of Office of Federal Tax Ombudsman Ordinance (XXXV of 2000), S.2(3)---Recovery of tax not levied or short-levied or erroneously refunded---Show-cause notice---Order passed before the expiry of the date given in the show-cause notice could not be sustained in the eye of law. (d) Sales Tax Act (VII of 1990)--- ----Ss. 56(a) & 36---Establishment of Office of Federal Tax Ombudsman Ordinance (XXXV of 2000), S.2(3)---Finance Act (III of 1998), Preamble---Service of order, decisions, etc.---`Maladministration'---Order-in-originals-were passed before the expiry of the date of hearing; sufficient time was not allowed to explain the claim and though complainant failed to conclusively prove the invalidity of the service of show-cause notice but it was not entirely above doubt---Such was reflective of neglect and inattention on the part of Revenue and fell in the definition of `maladministration' within the meaning of S.2(3)(ii) of the Establishment of Office of Federal Tax Ombudsman Ordinance, 2000---Federal Tax Ombudsman observed that the order-in-originals could not be sustained; that the competent authority to cancel the said order-in ­originals and issue fresh notices to the complainant and provide it proper opportunity to establish its claim; that in view of the defects pointed out in the service of…

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