PTD 2022

2022 PLP (Trib (PTD)

JEHANZEB KHAN Versus SECRETARY, REVENUE DIVISION, ISLAMABAD

Jurisdiction / Court
Federal Tax Ombudsman
Decided Date
----S.10---Redressal of grievances---Procedure and evidence---Scope---Complainant filed a complaint regarding probe and investigation of tax evasion and un-disclosed assets of a person---Chief Commissioner Inland Revenue, in response to notices, submitted reply wherein it was stated that the complainee's registration profile showed him registered with another regional tax office---Chief Commissioner Inland Revenue sent letter to the Secretary Inland Revenue (Jurisdiction) followed by reminders for change of jurisdiction but to no avail---Office of the Federal Tax Ombudsman also sent a letter to the Secretary Inland Revenue (Jurisdiction) but that also remained unattended and the jurisdiction was not transferred---Federal Tax Ombudsman held that inordinate delay on the part of Secretary Inland Revenue (Jurisdiction) in changing the jurisdiction of the complainee despite repeated letters, followed by reminders, was tantamount to maladministration in terms of S.2(3)(ii) of the Federal Tax Ombudsman Ordinance, 2000---Federal Board of Revenue was directed to call for explanation from Secretary Inland Revenue (Jurisdiction) for his carelessness; to direct the later to transfer the jurisdiction and direct the Chief Commissioner to ensure that complaint be decided on merit after the jurisdiction was transferred.
Honorable Judges
Dr. Asif Mahmood Jah, Federal Tax Ombudsman
Case Reference Summary (AEO Optimized)
Citation 2022 PLP (Trib (PTD)
Forum / Court Federal Tax Ombudsman
Bench Members Dr. Asif Mahmood Jah, Federal Tax Ombudsman
Parties JEHANZEB KHAN Versus SECRETARY, REVENUE DIVISION, ISLAMABAD
Primary Law Establishment of the Office of Federal Tax Ombudsman Ordinance (XXXV of 2000)
💡 Quick Legal QA & Summary / سوال و جواب خلاصہ
Q1: What are the key laws and sections cited in 2022 PLP (Trib (PTD)?

This judgment primarily cites: Establishment of the Office of Federal Tax Ombudsman Ordinance (XXXV of 2000) as referenced in Pakistani case law index.

Q2: Which judicial bench decided the case 2022 PLP (Trib (PTD)?

The case was heard and decided by the Federal Tax Ombudsman bench comprising: Dr. Asif Mahmood Jah, Federal Tax Ombudsman.

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

Cite this legal precedent as: 2022 PLP (Trib (PTD) (JEHANZEB KHAN Versus SECRETARY, REVENUE DIVISION, ISLAMABAD). Read the full summary and cross-referenced laws free on Pakistan Law Portal.

Laws Cited

Establishment of the Office of Federal Tax Ombudsman Ordinance (XXXV of 2000)

Headnotes / Summary

Mansoor Ahmad Bajwa, Advisor Dealing Officer. Muhammad Tanvir Akhtar, Advisor-Appraisal. Nemo for Authorized Representative.

Judgment & Decree

FINDINGS/RECOMMENDATIONS DR. ASIF MAHMOOD JAH, FEDERAL TAX OMBUDSMAN.

The above-mentioned complaint was filed under Section 10(1) of the Federal Tax Ombudsman Ordinance, 2000 (FTO Ordinance) against tax evasion and un-disclosed assets of Dr. Syed Babar Hussain Rizvi, M/s. Al-Muzamil Medical Center, Gujrat.

2. Precisely, the Complainant filed a complaint regarding probe and investigation of tax evasion and un-disclosed assets of Dr. Syed Babar Hussain Rizvi who was running a medical center under the name and style M/s. Al-Muzamil Medical Center, Maragzar Colony, Gujrat.

3. In response to the notices issued under Section 10(4) of the FTO Ordinance, read with Section 9(1) of Federal Ombudsmen Institutional Reforms Act, 2013, the Chief Commissioner-IR, RTO Sialkot submitted reply dated 17.02.2022, wherein it was stated that the Complainee's registration profile against NTN 3903458-5 showed him registered with RTO Lahore. The CCIR, RTO Sialkot sent letter No.J-225(1501)/2022/4499 dated 24.02.2022 to the Secretary-IR (Jurisdiction) FBR followed by reminders dated 03.03.2022 and 25.03.2022 but to no avail. This office also sent a letter dated 15.03.2022 to the Secretary-IR (Jurisdiction), FBR, but that also remained unattended and the jurisdiction has not been transferred from RTO Lahore to RTO Sialkot as yet.

4. DR attended and none attended for the Complainant. Record perused. FINDINGS:

5. Inordinate delay on the part of Secretary-IR (Jurisdiction) FBR in changing of jurisdiction from RTO Lahore to RTO Sialkot of the Complainee despite repeated letters, followed by reminders, is tantamount to maladministration in terms of Section 2(3)(ii) of the FTO Ordinance. RECOMMENDATIONS:

6. FBR to:- (i) call for explanation of Secretary-IR (Jurisdiction) FBR for his carelessness and defiance to the FTO's correspondence; and (ii) direct the Secretary-IR (Jurisdiction) FBR to transfer the jurisdiction of instant case from RTO Lahore to RTO Sialkot; (iii) direct the Chief Commissioner-IR, RTO Sialkot to ensure that complaint is decided on merit after jurisdiction is transferred; and (iv) report compliance within 45 days. SA/27/FTO Order accordingly.