Register
PTD 2012

2012 PLP 374 (PTD)

Messrs ALL PAKISTAN TEXTILE PROCESSING MILLS ASSOCIATION Versus SECRETARY, REVENUE DIVISION, GOVERNMENT OF PAKISTAN

Jurisdiction / Court
Federal Tax Ombudsman
Decided Date
----R.28---Settlement of a large number of pending Sales Tax refunds---Exercise of suo motu powers---Complaint had been lodged by Complainant Association seeking indulgence of Federal Tax Ombudsman for settlement of a large number of pending Sales Tax refunds filed by its members---Complaint had been entertained exercising suo motu powers under S.9(1) of Establishment of Office of Federal Tax Ombudsman Ordinance, 2000---Complainant Association stated that as the refund claims of its members would be processed by the department individually, they would like to request that the complaint filed by it be treated as withdrawn---Complaint having been taken up for investigation under suo motu jurisdiction of Federal Tax Ombudsman, same would be decided on its merits---Huge difference in the number of claims having been noticed, both the department and Association were directed to reconcile the figures---Though the major contentious issue of pending sales tax refund claims had been reconciled with the intervention of Federal Tax Ombudsman Office, the need of addressing the systemic issue of maladministration in the sales tax refunds remained intact---Federal Board of Revenue was recommended to direct the Chief Commissioners across Pakistan to clear all more than two months old pending sales tax refund claims, as per law, within four weeks; that being a systemic issue, Federal Board of Revenue to put in place an efficient and fool-proof mechanism of expeditious disposal of bona fide refund claims; complainant Association to file a monthly statement with the Registrar Federal Tax Ombudsman on more than two months old pending claims, with a copy to the concerned Chief Commissioner, to enable the Federal Tax Ombudsman Office to monitor that issue on a regular basis; and Federal Board of Revenue to report compliance of said matters by specified date.
Honorable Judges
Dr. Muhammad Shoaib Suddle, Federal Tax Ombudsman
Case Reference Summary (AEO Optimized)
Citation 2012 PLP 374 (PTD)
Forum / Court Federal Tax Ombudsman
Bench Members Dr. Muhammad Shoaib Suddle, Federal Tax Ombudsman
Parties Messrs ALL PAKISTAN TEXTILE PROCESSING MILLS ASSOCIATION Versus SECRETARY, REVENUE DIVISION, GOVERNMENT OF PAKISTAN
Primary Law Sales Tax Rules, 2006
💡 Quick Legal QA & Summary / سوال و جواب خلاصہ
Q1: What are the key laws and sections cited in 2012 PLP 374 (PTD)?

This judgment primarily cites: Sales Tax Rules, 2006 as referenced in Pakistani case law index.

Q2: Which judicial bench decided the case 2012 PLP 374 (PTD)?

The case was heard and decided by the Federal Tax Ombudsman bench comprising: Dr. Muhammad Shoaib Suddle, Federal Tax Ombudsman.

Q3: What is the official citation format for this judgment on Pakistan Law Portal?

Cite this legal precedent as: 2012 PLP 374 (PTD) (Messrs ALL PAKISTAN TEXTILE PROCESSING MILLS ASSOCIATION Versus SECRETARY, REVENUE DIVISION, GOVERNMENT OF PAKISTAN). Read the full summary and cross-referenced laws free on Pakistan Law Portal.

Laws Cited

Sales Tax Rules, 2006

Headnotes / Summary

Manzoor Hussain Kureshi, Advisor Dealing Officer. Zulfiqar Ali Chaudhary, Chairman Authorized Representative. Abdul Hameed Anjum, DCIR Departmental Representative.

Judgment & Decree

24-9-2011 (iii) Messrs Startex Industry 14-11-2011 (iv) Messrs Buksh Manufacturing Corporation 1-12-2001 (v) Messrs Arbi Textiles 1-12-2011 (vi) Messrs Sana Textile 2-12-2011 (vii) Messrs Rahim Industries 15-12-2011 (viii) Messrs Sara Textile Under process (ix) Messrs Fazal Omer Industries = (x) Messrs Mahmood Brothers Rangrez = Findings:

7. Although the major contentious issue of pending sales tax refund claims has been reconciled with the intervention of the FTO's Office, the need of addressing the systemic issue of maladministration in the sales tax refunds remains. Recommendations: 8. (i) F.B.R. to direct the Chief Commissioners across Pakistan to clear all more-than-two-month-old pending sales tax refund claims, as per law, within four weeks; (ii) This being a systemic issue, F.B.R. to put in place an efficient and fool-proof mechanism of expeditious disposal of bona fide refund claims; (iii) APTPMA to file a monthly statement with the Registrar FTO on more-than-two-month-old pending claims, with a copy to the concerned Chief Commissioner, to enable the FTO Office to monitor this issue on a regular basis; and (iv) F.B.R. to report compliance of (i) and (ii) above by 13-2-2012 H.B.T./18/FTO Order accordingly.

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  • Journal: PTD
  • Volume Year: 2012
  • Citation Ref: 2012 PLP 374 (PTD)

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