Legal Case Summary

Case Details
Case ID 39a929dc-30c1-40bd-b536-d208ad1de6c6
Body View case body.
Case Number Complaint No. 3237 of 2002
Decision Date Jul 18, 2002
Hearing Date
Decision The Federal Tax Ombudsman determined that the applicant, Ch. Allah Rakha, sought a recommendation to the Central Board of Revenue (C.B.R.) for payment of Rs. 146,000 due to loss from the unwarranted retention of his books of account. The Ombudsman noted that Ch. Allah Rakha had previously approached the Wafaqi Mohtasib for the same issue, which was denied. Afterward, he sought relief from the President, who instructed the C.B.R. to pay Rs. 50,000 for the delayed return of his books, which was fulfilled. The Ombudsman concluded that since the matter had already been decided at the Presidential level, it could not be reconsidered by any other forum, and thus, no further investigation was necessary. The case was closed under section 10(10) of the Federal Tax Ombudsman Ordinance, 2000.
Summary The case revolves around a complaint filed by Ch. Allah Rakha against the Secretary of the Revenue Division, Islamabad, regarding the retention of his books of account. The Federal Tax Ombudsman addressed the complaint under the Federal Tax Ombudsman Ordinance, 2000. The applicant sought compensation for losses incurred due to the unwarranted retention of his financial records. Previously, the applicant had approached the Wafaqi Mohtasib and later the President of Pakistan, who directed the C.B.R. to compensate him for the delay. The Ombudsman ruled that the decision made by the President could not be revisited by any other authority, leading to the closure of the case. This case highlights the procedural limitations within the federal tax system, showcasing the importance of finality in administrative decisions and the boundaries of the Ombudsman's authority.
Court Federal Tax Ombudsman
Entities Involved Not available
Judges JUSTICE (RETD.) SALEEM AKHTAR
Lawyers Not available
Petitioners Ch. ALLAH RAKHA
Respondents SECRETARY, REVENUE DIVISION, ISLAMABAD
Citations 2003 SLD 263, 2003 PTD 288
Other Citations Not available
Laws Involved Federal Tax Ombudsman Ordinance, 2000
Sections 10