Law: Sales Tax Act, (III of 1951)

Section: 14

Law: Federal Tax Ombudsman Ordinance, 2000

Section: 2(3)

Sales Tax Act (III of 1951)---S.14 [as amended by Sales Tax (Amendment) Act (VII of 1990)]---Establishment of Office of Federal Tax Ombudsman Ordinance (XXXV of 2000), S.2(3)---Registration---Maladministration---Provisional Sales Tax Registration Certificate was issued on 29-4-2004 under Sales Tax Act, 1990 on the condition that Registration certificate would be issued after verification of documents under Sales Tax Ruling/Instructions No.21/2003 dated 16-8-2003 with oral order for personal appearance---Validity---Sales Tax Registration Certificate was not issued and was delayed without reasonable explanation---Neglect and inefficiency within the meaning of S.2(3)(ii) of the Federal Tax Ombudsman Ordinance, 2000 was a maladministration---Federal Tax Ombudsman recommended that Sales Tax Registration Certificate be issued and Central Board of Revenue letter bearing No.3(17)/STL &P/2003 dated 5-4-2003 be withdrawn. FINDINGS/DECISION JUSTICE (RETD.) SALEEM AKHTAR (FEDERAL TAX OMBUDSMAN).---The brief facts of the case are that the complainant applied for registration under the Sales Tax Act, 1990 on 29-4-2004 along with the prescribed documents. After inspection by the functionaries of the Sales Tax Department, a Provisional Sales Tax Registration Certificate was issued on the condition that Sales Tax Registration Certificate will be issued as soon as the verification of all documents is made as per the provisions of Sales Tax Ruling/Instructions No.21/2003, dated 16-8-2003. It was also alleged by the complainant that the Assistant Collector Sales Tax orally ordered his personal appearance. This act was termed as immoral, illegal and arbitrary. In issuing the said Rulings/Instructions, the C.B.R. acted beyond its jurisdiction, it was contended. It was alleged that the oral order was issued with ulterior motives. 2. In reply, the respondent stated that, in pursuance of the procedure laid down by C.B.R's. letter bearing No.3(17)STL&P/2003 dated 5-4-2004, the Provisional Sales Tax Registration Certificate was issued on 5-5-2004. This certificate was issued prior to the physical verification of the unit to expedite the matter. 2.1 'Oral order to the complainant…

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