Law: Sales Tax Act, 1990

Section: 57,7(1),2(14)

Law: Customs Act, 1969

Section: 194B(2)

Law: Federal Tax Ombudsman Ordinance, 2000

Section: 2(3)

Law: Sales Tax Act, (III of 1951)

Section: 27(1),2(12)

Sales Tax Act (VII of 1990)----Ss. 57, 7(1) & 2(14)---Sales Tax Act (III of 1951), Ss. 27(1) & 2(12)--Customs Act (IV of 1969), S.194B(2)---Establishment of Office of Federal Tax Ombudsman Ordinance (XXXV of 2000), S.2(3)---C.B.R's. Order C.No.7(7)C & I/84, dated 25-11-1984---Correction of clerical errors, etc.---Reward---Complainant moved an application to Central Board of Revenue that the case against assessee decided by Appellate Tribunal be rectified under the provisions of S.57 of the Sales Tax Act, 1990 as the Appellate Tribunal had the power to correct errors; that the case be reopened after rectification of the Appellate Tribunal's order to make recovery of the amount already paid; that his reward may be paid in terms of the Reward Order; that department had committed `maladministration' by not appealing against the Appellate Tribunal's ---And payment of reward to complainant as claimed in his application submitted to the department---Validity---Federal Tax Ombudsman's jurisdiction did not extend to Appellate Tribunal's order---Federal Tax Ombudsman's forum was unable to analyze or comment on the Appellate Tribunal's order as to whether or not the Appellate Tribunal had passed its order under the provisions of Sales Tax Act, 1990 and not under provisions of Sales Tax Act, 1951---No ground was available for filing appeal in High Court nor were any errors apparent from the record needing rectification by the Appellate Tribunal---No reward was admissible to the complainant in view of the failure of the case prepared by him against the assessee---Central Board of Revenue may sanction special reward to the officers who rendered meritorious services---Meritorious services included displaying exceptional overall results in detection of evasion of central excise/sales tax and it was for the Central Board of Revenue to decide whether or not the complainant had rendered any meritorious service---Complainant's letter addressed to the Secretary, Sales Tax, did not appear to have been responded by the Central Board of Revenue---Not possible for Federal Tax Ombudsman to attribute `maladministration' in the case---Central Board of Revenue may give a…

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