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HAZIR ZAMAN versus SECRETARY, REVENUE DIVISION, ISLAMABAD


Establishment of Section 33 Office of Federal Tax Ombudsman Ordinance (year 2000; V of XXXV) Returns by the General Penalty Department, despite its own failure to notify the Complainant / Assessment that it was registered under the Sales Tax Act. Penalty for not entering. 1990 Validity Department is required to report to the complainant, closely scrutinizing both the certificate issued by the Principal Company to register the unit and confirm the cancellation of the distribution of the issue. That was never supplied. The Federal Tax Ombudsman recommends that the Revenue Division may direct the relevant Collector Sales Tax and Central Excise at the time of the cancellation of its distribution, canceling the sale approved by the Assistant Collector under section 45 (A (4)). ). The Tax Act, 1990, and the competent authority advise that a new, speaking decisive order about eligibility be passed, giving the complainant the opportunity to be heard pursuant to the request.

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