| Case ID |
f7a58a48-f50d-4a18-8e7a-df6d1664298f |
| Body |
View case body. Login to View |
| Case Number |
C-944-K of 2001 |
| Decision Date |
Nov 27, 2001 |
| Hearing Date |
|
| Decision |
The Federal Tax Ombudsman ruled that the Central Board of Revenue (CBR) had committed maladministration due to inaction and delay in processing the complainant's request for a refund of sales tax and the return of bank guarantees. The Ombudsman directed the CBR to record its findings regarding the complainant's case, which was remanded by the High Court, by a specified deadline. The Ombudsman emphasized the need for timely action and compliance with judicial directives, highlighting the CBR's failure to implement the High Court's orders and the Supreme Court's decisions. |
| Summary |
In this case, the Federal Tax Ombudsman addressed the complaint lodged by International Bottlers (Pvt.) Ltd regarding the delay and maladministration by the Central Board of Revenue (CBR) concerning the refund of sales tax and the return of bank guarantees amounting to Rs. 8,868,596. The Ombudsman noted that the CBR had failed to comply with previous court orders and directives from the Supreme Court, which had mandated timely decisions regarding the sales tax issues of the complainant. The ruling criticized the CBR for its inaction and delay, which constituted maladministration as defined under the Federal Tax Ombudsman Ordinance, 2000. The Ombudsman recommended that the CBR expedite the processing of the complainant's requests and adhere to the judicial timelines set forth. The case underscores the importance of administrative accountability in tax matters and reinforces the need for regulatory bodies to act in accordance with legal directives to ensure justice for taxpayers. This decision is crucial for businesses facing similar challenges with tax authorities and highlights the role of the Federal Tax Ombudsman in safeguarding taxpayer rights. |
| Court |
Federal Tax Ombudsman
|
| Entities Involved |
Central Board of Revenue,
Collector Sales Tax and Central Excise, Hyderabad
|
| Judges |
Justice (Retd.) Saleem Akhtar
|
| Lawyers |
Ghulam Ahmad Khan,
Zaheer Ahmad Khan,
Mumtaz Ali Khoso
|
| Petitioners |
Messrs International Bottlers (Pvt.) Ltd, Hyderabad
|
| Respondents |
Secretary, Revenue Division, Islamabad
|
| Citations |
2002 SLD 356,
2002 PTD 2265
|
| Other Citations |
Not available
|
| Laws Involved |
Federal Tax Ombudsman Ordinance, 2000
|
| Sections |
2(3)(ii),
9
|