| Case ID |
00affece-0e70-476c-bf58-9412ef4095d7 |
| Body |
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| Case Number |
Complaint No. 518 of 2002 |
| Decision Date |
Sep 02, 2002 |
| Hearing Date |
|
| Decision |
The Federal Tax Ombudsman found that the actions of the Receiver were inappropriate, particularly in collecting dues from the family members of the complainant. It was determined that the Receiver exceeded his authority by not adhering to the expected conduct of respect and courtesy. The Ombudsman recommended that any amount recovered as tax should be refunded to the complainant within 30 days, and that the Central Board of Revenue should maintain a list of individuals of integrity for future appointments as Receivers. The complainant's appeal regarding the assessment was upheld, leading to the direction to accept the nil income declared. |
| Summary |
This case involves a complaint lodged by Muhammad Tufail against the Secretary of Revenue Division regarding the actions of a Receiver appointed for tax recovery. The complainant alleged harassment by the Receiver towards family members while he was out of the country. The Federal Tax Ombudsman concluded that the Receiver's behavior was unacceptable and recommended procedural changes to prevent such occurrences in the future. This case highlights the importance of ethical conduct in tax recovery processes and the need for safeguards against abuse of power by appointed officials. Key issues include the responsibilities of Receivers under the Income Tax Rules, and the proper channels for tax recovery without infringing on the rights of taxpayers. The Ombudsman emphasized the necessity for training and guidelines for Receivers to ensure compliance with legal and ethical standards. Keywords include 'tax recovery', 'Federal Tax Ombudsman', 'Receiver appointment', 'Income Tax Rules', and 'taxpayer rights'. |
| Court |
Federal Tax Ombudsman
|
| Entities Involved |
Central Board of Revenue,
Federal Tax Ombudsman
|
| Judges |
JUSTICE (RETD.) SALEEM AKHTAR
|
| Lawyers |
Bashir Ahmad,
Shakil Ahmad,
Sajjad Haider Khan
|
| Petitioners |
MUHAMMAD TUFAIL
|
| Respondents |
SECRETARY, REVENUE DIVISION, ISLAMABAD
|
| Citations |
2003 SLD 526,
2003 PTD 602
|
| Other Citations |
Not available
|
| Laws Involved |
Income Tax Rules, 1982,
Income Tax Ordinance (XXXI of 1979)
|
| Sections |
158,
159,
93(2)
|