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AL-GHAZI TRACTORS LTD. versus SECRETARY, REVENUE DIVISION, ISLAMABAD


Sales Tax Act 1990 Section l3 Ministry of Production OM No. 19 (3) / PACO / 88 / Pt Dated 16 3 1988 Ministry of Industry Letter C No. 10 (13) / 1/85 P / IV Establishment Office of Federal Tax of 1988 The Ombudsman Ordinance (XXXV of 2000), Section 9 exemption customs duty and sales tax were paid with the understanding that the amount would be refunded later as the waiver case was in progress and the claim for return became a charge. had gone. Despite long and prolonged correspondence and intervals of 12 years, the department has said that the claim has been banned while the claimant insisted that the claim be exempted from duty / tax immediately. Was filed. Even the Ministry of Production and Industry allowed a refund, which was sent by the Central Board of Revenue to the collector for implementation, and it was the collector's duty to implement it rather than investigate. The NG Claimant's objection to the limitation was raised and, instead of being decided, it was handed over to the Central Board of Revenue and the person taking over the Collector's office was expected to be such Have the ability to make decisions and information. The slightest problem seemed to be that the lack of trust could delay the refund, which could not be attributed to a higher official, except that there were enough grounds to waive the delay once the waiver was received. Or strange taxes / taxes were withheld. Circumstances were illegal and the return of such a claim cannot be prevented to the extent that the public exchequer cannot be replenished by collecting or withholding illegal recoveries.

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