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MIAN MUHAMMAD ARSHAD versus SECRETARY, REVENUE DIVISION, ISLAMABAD

Section 13D, 31B & 35 of the Wealth Tax Act 1963, Office of the Federal Tax Ombudsman Ordinance (XXXV of 2000), Section 9 axes prepayment error correction for this year 2000 2001 and a balanced balance of refunds Receiving officer receives additional tax under section 31B of the Wealth Tax Act, 1963, non-payment of refund for non-payment of tax liability and additional tax under section 31B Complaint Wealth Tax Act , 163 accuracy As regards the receipt of additional tax under section 31B for the assessment year 2000 2001, it was observed that the actual wealth tax for the year 1998 for 59 The assessment was made under section 16 (3) till 14 4 1999 and it was not the complainant's fault if the total amount of Rs 350,000 made under the Secy was made despite the filing of an application for correction of 9-6 1999. No payment credit was given on 13 D on 15 11 1997, 30 4 1998 until 12 6 1998 till 21 6 2001 when the final tax return of Rs. 200,000 was assessed by the Asset Tax Return of the year 2000. Was made under section 35. 2001 shows that the complainant claimed a refund adjustment for the review year 1998 99, the additional tax for the alleged short payment / non-payment of tax liabilities accrued with the Wealth Tax Return of the Review Year 2000. No validation was available. 01 The Federal Tax Ombudsman recommended that (i) after the completion of the proceedings under section 35 of the Wealth Tax Act, 1963, within 15 days of the finalization of proceedings under section 35 of the Wealth Tax Act, 1963 ( Any) Wealth tax refund if still owed. (ii) by the additional tax commissioner under section 31B of the Wealth Tax Act, 1963 patent advocate from Pasni lawyer