Law: Income Tax Ordinance, 2001

Section: 170,170(4)

Law: Federal Tax Ombudsman Ordinance, 2000

Section: 2(3)

Law: Income Tax Ordinance, 1979

Section: 50(7E),50(7H)

Income Tax Ordinance (XXXI of 1979)---Ss. 50(7E) & 50(7H)---Income Tax Ordinance (XLIX of 2001), S.170(4)-Establishment of Office of Federal Tax Ombudsman (XXXV of 2000), S.2(3)---Refund--Maladministration---Tax paid in electricity bills---Income tax collected with electricity bills---Complainant alleged that Income Tax at Rs.21900 was collected under section 50(7E) of Income Tax Ordinance, 1979 was refundable but same was not refunded to him, nor any reply was given by the Income Tax Authorities---Validity---Taxes deducted/collected under Ss.50(7E) & 50(7H) Income Tax Ordinance, 1979 were acknowledged---Taxes deducted/collected under Ss.50(4), 50(4A), 50(5), 50(5AAA), 50(7A) & 50(7H) of the Ordinance were covered by the provisions of S.80C(3) read with Ss.80C(1) & 80C(2) of the Income Tax Ordinance, 1979---Any tax charged in excess of the amount was refundable---Once application for refund was filed under S.170(2) of the Income Tax Ordinance, 2001 Commissioner of Income Tax was bound to pass order under S.170(4) of the Income Tax. Ordinance, 2001 within 45 days---No such action was taken by the Commissioner which constituted "maladministration" on account of inattention, negligence, inefficiency and inaptitude in performance of duties---Commissioner of Income Tax shall issue order under S.170(4) of the Income Tax Ordinance, 2001 and direct the concerned Taxation Officer to issue refund at the earliest---Compliance report was directed to be submitted within 30 days of the receipt of the recommendations of the Federal Tax Ombudsman by the Revenue Division. FINDINGS/DECISION JUSTICE (RETD.) SALEEM AKHTAR (FEDERAL TAX OMBUDSMAN).---The complainant is an individual earning income from running a Petrol Pump. He receives commission from Pakistan State Oil on sale of Petroleum products. Tax is deducted at source under section 50(7H) of the repealed Ordinance (R.O.). Besides Income Tax is also collected with the electricity bills by WAPDA Authorities under section 50(7E) of the R.O. The commission earned by the complainant on sale of Petroleum products is covered by the provision of section 80C of the R.O. under the presumptive tax regime and tax…

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