| Case ID |
171afe3e-108d-4f5f-bdba-3f4c5ab4c573 |
| Body |
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| Case Number |
Complaint No.240 of 2010 |
| Decision Date |
May 05, 2010 |
| Hearing Date |
Apr 13, 2010 |
| Decision |
The Federal Tax Ombudsman found that the complaint against the Inland Revenue and Customs Authorities was valid. The complaint alleged that the Inland Revenue authorities, on the directive of Customs, had unlawfully deducted an amount of over Rs.2.23 million from the complainant's Sales Tax refund, while their refund claim of Rs.4.23 million was still pending. The Ombudsman emphasized that the Customs authorities should have settled the refund claim before enforcing any recovery action. The recommendations included immediate resolution of the pending refund claim and a directive to ensure fair treatment in future recoveries. The Ombudsman also highlighted the need for equitable treatment of taxpayers and timely processing of refund claims to avoid unfair practices. |
| Summary |
In the case of Complaint No.240 of 2010, Dr. Muhammad Shoaib Suddle, the Federal Tax Ombudsman, addressed significant issues regarding the Customs Act, 1969, particularly sections 33 and 202, and the Establishment of Office of Federal Tax Ombudsman Ordinance, 2000. The complaint involved Messrs Gadoon Textile Mills against the Secretary of the Revenue Division, Islamabad, regarding the deduction of Rs.2.23 million from their Sales Tax refund while a refund claim of Rs.4.23 million was pending. The Ombudsman found the actions of the authorities discriminatory and contrary to the principles of good governance. He recommended immediate resolution of the pending claims and emphasized the need for fair treatment of taxpayers. This case highlights the importance of timely processing of refund claims to prevent maladministration and ensure equity in tax recovery practices. |
| Court |
Federal Tax Ombudsman
|
| Entities Involved |
Federal Board of Revenue,
Peshawar Customs,
Inland Revenue Service, Peshawar
|
| Judges |
Dr. Muhammad Shoaib Suddle
|
| Lawyers |
Not available
|
| Petitioners |
Messrs Gadoon Textile Mills
|
| Respondents |
Secretary, Revenue Division, Islamabad
|
| Citations |
2011 SLD 941,
2011 PTD 1222
|
| Other Citations |
Not available
|
| Laws Involved |
Customs Act, 1969,
Establishment of Office of Federal Tax Ombudsman Ordinance, 2000
|
| Sections |
33,
202,
2(3)(i),
9,
10
|