2002 PLP 1443 (PTD)
MUJAHID AKBAR BOZDAR Versus SECRETARY, REVENUE DIVISION, ISLAMABAD
| Citation | 2002 PLP 1443 (PTD) |
| Forum / Court | Federal Tax Ombudsman |
| Bench Members | Justice (Retd.) Saleem Akhtar, Federal Tax Ombudsman |
| Parties | MUJAHID AKBAR BOZDAR Versus SECRETARY, REVENUE DIVISION, ISLAMABAD |
| Primary Law | Income Tax Ordinance (XXXI of 1979)‑‑‑ |
Q1: What are the key laws and sections cited in 2002 PLP 1443 (PTD)?
This judgment primarily cites: Income Tax Ordinance (XXXI of 1979)‑‑‑ as referenced in Pakistani case law index.
Q2: Which judicial bench decided the case 2002 PLP 1443 (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 1443 (PTD) (MUJAHID AKBAR BOZDAR Versus SECRETARY, REVENUE DIVISION, ISLAMABAD). Read the full summary and cross-referenced laws free on Pakistan Law Portal.
Laws Cited
Representation
- Ghulam Rasool Malik for Respondent.
Headnotes / Summary
‑‑‑S. 50‑‑‑S. R. O. No.144(I)/2001, dated 18‑6‑2001‑‑‑S. R. O. No.593(I)/91, dated 30‑6‑1991‑‑‑Establishment of Office of Federal Tax Ombudsman Ordinance (XXXV of 2000), Ss.9(1) & 11‑‑‑Exemption certificate‑‑Books imported by complainant/student for personal study‑‑ Authority insisted to charge income‑tax on such books‑‑‑Complainant applied to Commissioner Income Tax for issuance of exemption certificate under S.R.O. No.593(I)/91‑‑‑Such application was rejected on the ground that complainant was not borne on tax record, meaning thereby that in absence of any assessment record, relevant inquiries and verification, it was not possible to hold that complainant was not a commercial importer‑‑‑Validity‑‑‑Such issue could be resolved by Department by making inquiries/investigations as to whether complainant had been importing books for personal study or commercial purposes‑‑ Verification could also be made as to whether the conditions laid down under S.R.O. No. 593(1)/91 were fulfilled by complainant or not‑‑ Federal Tax Ombudsman recommended to Revenue Division to ask the complainant to file return of income suo motu in concerned Circle, and after getting such return processed through Commissioner Income‑tax of concerned Zone, if no tax liability was involved, then exemption certificate and refund of amount paid for clearance of such books be issued to the complainant within specified time. Muhammad Farooq Khan for the Complainant.
Judgment & Decree
(a) The books were imported for personal use and not for commercial purposes. (b) He was dependent on his father and has no other source of income. (c) There is no likelihood to be taxed as he had to continue his education at least for a period of three years.
6. The complaint has, therefore, requested for issuance of exemption certificate and refund of Rs. 1,690 which has been paid for the clearance of the books.
7. The case was fixed for hearing and the above‑cited representatives of the complainant and the respondent appeared. The case has been discussed with them. The respondent has also filed para-wise comments vide Letter No.3869, dated 21‑1‑2002. It has been observed therein: "The complainant applied for issuance of Exemption Certificate under section 50(5) with reference to clause (vi)(b) of Board's S.R.O. No.593(1)/91, dated 30‑6‑1991. The application for issuance of Exemption Certificate was rejected on merit as the complainant is not, borne on tax record."
8. The apprehension of the department is that in the absence of any assessment records, relevant inquiries and verification, it is not possible to hold that the applicant is not a commercial importer. The relevant clause under which exemption has been claimed is reproduced hereunder: ‑‑‑ "Persons, other than commercial importers, who produce a certificate from the Commissioner of Income‑tax con cerned."
9. This issue can be resolved by the Department by making inquiries/investigations as to whether the complainant was importing books for personal study or for commercial purposes. The verification can also be made as to whether the conditions laid down under clause (vi) of the aforesaid S.R.O. are fulfilled by the applicant or not.
10. It is, therefore, recommended:‑‑ (i) The complainant be asked to file the return of income suo motu in the concerned circle. (ii) The CIT, Zone‑B, Lahore be directed to get the return of income processed on priority and if no tax liability is involved the exemption certificate and the refund of Rs.1,690 be issued within 30 days of the receipt of this order. (iii) The compliance be reported within a week thereafter. S.A.K./233/FTO Order accordingly.