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MESSRS AWT NIAZAMPUR CEMENT PLANT, RAWALPINDI versus SECRETARY, REVENUE DIVISION, ISLAMABAD

5 56 Establishment of Office of Federal Tax Ombudsman Ordinance (2000X of XXV), Section 2 (3) Order of Service, Decision, etc. Postponement of notice of hearing by telephone hearing was fixed and fixed five times by telephone. But the method adopted by the complainant not to provide notice service by telephone was illegal and the notice of hearing could not be treated as a legal and proper service, in the circumstances there was no notice for the hearing, on the complainant. A complaint was made even though they were demanding an adjournment. And the matter was unnecessarily postponed by it, but that did not mean that the notice of postponement hearing should not be given. The approval of the notice without notice was invalid and illegal and the Federal Tax Ombudsman Had recommended with the consent of both parties that the order is actually vacant in terms of section 45A of the Sales Tax Act 1990 and after hearing the complainant, the case will be finalized on merit. Neutral collector except the person who has passed the defective order within 30 days top civil advocates from Eminabad lawyer