| Case ID |
394c2bd9-ff0f-446b-b631-c84d96778ae9 |
| Body |
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| Case Number |
Complaint No.C-1398-K of 2001 |
| Decision Date |
Dec 29, 2001 |
| Hearing Date |
Nov 20, 2001 |
| Decision |
The Federal Tax Ombudsman ruled that the complainant, Muhammad Khalid, was unduly harassed and punished for an alleged offence that was not committed. The Ombudsman noted that the Deputy Collector (Adjudication III) failed to issue a fresh show-cause notice prior to passing the order imposing a penalty on the complainant. The decision highlighted the negligence of officials in handling the case and recommended disciplinary action against those responsible for the erroneous issuance of show-cause notices. The Ombudsman directed that an inquiry be conducted to determine accountability for the administrative lapses and emphasized the need for proper service of notice to the complainant. The order from the Deputy Collector dated 25-6-2001 was shelved concerning the complainant, and a thorough examination of the Computer Section's operations was mandated. |
| Summary |
In the case of Muhammad Khalid vs Secretary, Revenue Division, Islamabad, the Federal Tax Ombudsman addressed grievances related to the Sales Tax Act, 1990. The complainant, representing Messrs A.B. International Agency, Karachi, contested the imposition of penalties for non-filing of sales tax returns. The Ombudsman found that the complainant had complied with filing requirements and that the penalties were unjustly applied due to administrative errors. The recommendations included disciplinary actions against negligent officials and a review of the Computer Section's performance. This case underscores the importance of accurate record-keeping and timely communication in tax administration, highlighting ongoing issues within the tax collection framework. The Ombudsman's findings resonate with taxpayers' rights and the need for accountability in public service. Keywords: Sales Tax Act, Federal Tax Ombudsman, administrative negligence, taxpayer rights, accountability. |
| Court |
Federal Tax Ombudsman
|
| Entities Involved |
Messrs A.B. International Agency, Karachi,
Collectorate of Sales Tax (West Zone), Karachi
|
| Judges |
JUSTICE (RETD.) SALEEM AKHTAR
|
| Lawyers |
MUHAMMAD KHALID,
Miss Shahnaz Maqbool
|
| Petitioners |
MUHAMMAD KHALID
|
| Respondents |
SECRETARY, REVENUE DIVISION, ISLAMABAD
|
| Citations |
2002 SLD 601,
2002 PTD 2007,
(2002) 85 TAX 325
|
| Other Citations |
Not available
|
| Laws Involved |
Sales Tax Act, 1990,
Federal Tax Ombudsman Ordinance, 2000
|
| Sections |
14,
18,
33,
33(1),
45A(4),
9
|