| Case ID |
2e4aa304-66ca-4eb4-b1ff-74608fe7fb6f |
| Body |
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| Case Number |
Complaint No. 110 of 2004 |
| Decision Date |
Jun 12, 2004 |
| Hearing Date |
|
| Decision |
The complaint was disposed of with the observation that despite presenting a valid exemption certificate, the Deputy Collector Customs erroneously charged income tax from the complainant. The Ombudsman noted the failure of the Customs Department to respond to the complainant's inquiries constituted maladministration. The Ombudsman directed that the necessary clarifications be issued and future meetings be held to streamline procedures, ensuring compliance with the law and avoiding similar issues in the future. |
| Summary |
In the case involving ACCOMPANY SURGICAL against the Secretary of the Revenue Division, the Federal Tax Ombudsman addressed a complaint regarding the improper charging of income tax on imported raw materials. Despite the complainant providing a valid exemption certificate, the Deputy Collector Customs charged income tax, claiming the certificate was presented after the assessment. This case highlights the significance of compliance with the Income Tax Ordinance, 2001, particularly Section 148, which allows for exemptions on imports under specific conditions. The Ombudsman identified issues of maladministration due to the Customs Department's failure to address the complainant's requests for clarification. The Ombudsman emphasized the need for procedural improvements to prevent future occurrences of such issues. This case serves as a critical reference for understanding the interaction between tax law and customs regulations, providing insight into the responsibilities of tax authorities and the rights of importers seeking exemptions. Keywords: Income Tax Ordinance, Exemption Certificate, Customs Department, Federal Tax Ombudsman, Maladministration. |
| Court |
Federal Tax Ombudsman
|
| Entities Involved |
Customs Department,
Federal Tax Ombudsman,
ACCOMPANY SURGICAL
|
| Judges |
JUSTICE (RETD.) SALEEM AKHTAR
|
| Lawyers |
Muhammad Alamgir,
Muhammad Akbar,
S. Fawad Shah
|
| Petitioners |
Messrs ACCOMPANY SURGICAL
|
| Respondents |
SECRETARY, REVENUE DIVISION, ISLAMABAD
|
| Citations |
2008 SLD 181,
2008 PTD 1901
|
| Other Citations |
Not available
|
| Laws Involved |
Income Tax Ordinance, 2001,
Federal Tax Ombudsman Ordinance, 2000
|
| Sections |
148,
2(3)
|