2002 PLP 2816 (PTD)
SECRETARY, FEDERAL BOARD OF INTERMEDIATE & SECONDARY EDUCATION, ISLAMABAD Versus SECRETARY, REVENUE DIVISION, ISLAMABAD
| Citation | 2002 PLP 2816 (PTD) |
| Forum / Court | Federal Tax Ombudsman |
| Bench Members | Justice (Retd.) Saleem Akhtar, Federal Tax Ombudsman |
| Parties | SECRETARY, FEDERAL BOARD OF INTERMEDIATE & SECONDARY EDUCATION, ISLAMABAD Versus SECRETARY, REVENUE DIVISION, ISLAMABAD |
Q1: What are the key laws and sections cited in 2002 PLP 2816 (PTD)?
This judgment primarily cites: statutory provisions as referenced in Pakistani case law index.
Q2: Which judicial bench decided the case 2002 PLP 2816 (PTD)?
The case was heard and decided by the Federal Tax Ombudsman bench comprising: Justice (Retd.) Saleem Akhtar, Federal Tax Ombudsman.
Q3: What is the official citation format for this judgment on Pakistan Law Portal?
Cite this legal precedent as: 2002 PLP 2816 (PTD) (SECRETARY, FEDERAL BOARD OF INTERMEDIATE & SECONDARY EDUCATION, ISLAMABAD Versus SECRETARY, REVENUE DIVISION, ISLAMABAD). Read the full summary and cross-referenced laws free on Pakistan Law Portal.
Representation
- Muhammad Ashraf, Deputy Secretary Finance (FBISE) for Respondent.
- Ms. Fareena Mahzar, Additional Commissioner, Islamabad for Respondent.
Headnotes / Summary
Income Tax Ordinance (XXXI of 1979)‑‑ Second Sched., Part. I, Cls. (185A), (86), (9b) & S.50(2A)‑‑ Establishment of Office of Federal Tax Ombudsman Ordinance (XXXV of 2000), S.9(2)(b)‑-‑Federal Board of the Intermediate and Secondary Education Act (LXVIII of 1975), Ss.3, 5, 9, 11, 12 & 15‑‑‑Service Tribunals Act, (LXX of 1973), S.2A‑‑‑General Clause Act (X of 1987), S.3(31)‑‑‑Exemption‑‑‑Assessee, Federal Board of Intermediate & Secondary Education, Islamabad, was granted exemption from withholding tax under S.50(2A) of the Income Tax Ordinance, 1979 and was also exempted from capital value tax in‑respect‑of its vehicles‑‑ Subsequently, exemption was withdrawn on the ground that assessee, Federal Board of Intermediate & Secondary Education, Islamabad, was neither Government nor local authority and was asked to prove its legal status regarding exemption from Income Tax Ordinance, 1979 and exemption under S.85(a), 86 and 90 of the Second Schedule of the Income Tax Ordinance, 1979 was refused‑‑‑Validity‑‑‑Perusal of Ss.3 & 5 of the Board of Intermediate and Secondary Education Act, 1975 made it clear that the Federal Government had established the Board and its members were also employees and representatives of Federal Government‑‑‑Under S.15 of the Federal Board of Intermediate & Secondary Education Act, 1975, the Accountant General of Pakistan audits the accounts of the Federal Board of Intermediate and Secondary Education, Islamabad‑‑‑Federal Government controls the Federal Board of Intermediate & Secondary Education, Islamabad like any other Government department‑‑‑Even in case of dissolution of the Board all its assets were to be transferred to the Federal Government‑‑‑Federal Board of Intermediate & Secondary Education, Islamabad consists of and is managed by Federal Government employees which were nominated by the Government‑‑‑Federal Board of Intermediate & Secondary Education, Islamabad performs functions on behalf of the Federal Government‑‑ Schools and colleges of Federal Government and affiliated educational institutions were involved in teaching process whereas the Federal Board of Intermediate & Secondary Education, Islamabad conducts examination for them for maintaining uniformity and standard of education; thus a very important duty of the. educational institution was performed by Federal Board of Intermediate & Secondary Education, Islamabad‑‑ Department by granting exemption continuously for a very long period has established a practice which could not be changed without any cogent and clear reasons‑‑‑By mere change of opinion, the long established practice which otherwise did not offend any provision of law, could not be reversed and the maladministration was clearly established‑‑‑Federal Tax Ombudsman recommended that the competent authority should‑order to cancel the recovery proceedings initiated against the complainant and to grant exemption from withholding tax and capital value tax.
Judgment & Decree
Composition of the Board has been defined in section 5 of the Act. The same is reproduced as under: (a) the Chairman, to be appointed by the Federal Government; (b) two Vice‑Chancellors to be nominated by the University Grants Commission; (c) a nominee of the Ministry of Education not below the rank of Deputy Secretary in the Federal Government; (d) a nominee of the Directorate of Military Lands and Cantonments to represent the Cantonment Boards; (e) one principal to be elected , in the prescribed manner by the principals from amongst themselves; (f) one headmaster of a school for boys to be elected in the prescribed manner by the. headmasters of schools for boys from amongst themselves; (g) one headmistress of a school for girls to be elected in the prescribed manner by the headmistress of schools for boys from amongst themselves; (h) the Director, Federal. Government Educational Institutions, Islamabad; (i) the Director, Institute of Islamic Research, Islamabad; (j) three members, of whom one shall be a woman, to be elected by the National Assembly from amongst its members; (k) two members to be elected by the Senate from amongst its members; and (l) one representative each of the Provincial Government, the Azad Government of the State of Jammu and Kashmir. The administration of the Federal Administered Tribal Areas and the Areas of Gilgit, Baltistan, Nagar Haveli and Hunza." It is clear from perusal of sections 3 and 5 that the Federal Government established the Board and its members are also employees and representative of Federal Government. Under section 15 of the Board of Intermediate & Secondary Education Act, 1975, the Accountant General of Pakistan audits the accounts of the Board (FBISE). The Federal Government controls the Board (FBISE) which is likely government department. Even in case of dissolution of the Board all its assets are to be transferred to the Federal Government. The Board (FBISE) consists of and managed by Federal Government employees which are nominated by the Government. The Board (FBISE) performs functions on behalf of the Federal Government. The schools and colleges of Federal Government and affiliated educational institutions are involved in teaching process whereas the Board (FBISE) conducts examination for them for maintaining uniformity and standard of education. Thus a very important duty of the educational institution is performed by FBISE.
8. Further it may be noted that the respondent by granting exemption continuously for a very long period have established a practice which cannot be changed without any cogent and clear reasons. In this case by mere change of opinion, the long established practice which otherwise does not offend any provision of law cannot be reversed. The maladministration is clearly established.
9. In the circumstances it is recommended that‑‑ (i) The competent authority order: (a) to cancel the recovery proceedings initiated against the complainant for recovery. (b) to grant exemption from withholding tax and capital value tax. (ii) Compliance be reported .Within 30 days. C.M.A./M.A.K./429/FTO Order accordingly.