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MESSRS AWAIS LAW ASSOCIATES, LAHORE versus SECRETARY, REVENUE DIVISION, ISLAMABAD


The R158 Contract Act (IX of 1872), the establishment of the Office of the Federal Tax Ombudsman Ordinance of Section 70 (XXV of 2000), the definition of the Compensation Certificate of the recipient of section 9 were issued but no compensation was paid on this basis. No role was played because of this. Recipient / Complainant Receipts (Recipient) provided services for which the Commissioner of Income Tax issued a complimentary certificate for recovery of such liability. Such certificate is an ineffective service or recovery of a person's dues. The role paid for was not released. Permission to pay the claimant, as the recipient, then under the general principles of the law, a person who has served legally, neither indirectly nor voluntarily, the payment of services provided by section 70 of the Contract Act 1872 Is entitled. Where one person legally did nothing for another person, not intended to benefit him and another person benefited from it, he was obliged to pay the former in connection with the work. The recipient, in the circumstances, was entitled to the payment of the services, as defined and acknowledged by the Commissioner of Income Tax.

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