ALI SHAN ENTERPRISES, LAHORE versus SECRETARY, REVENUE DIVISION, ISLAMABAD
Section 81 The establishment of the Office of the Federal Tax Ombudsman Ordinance (XXXV of 2000), section 2 (3) was issued temporarily upon payment of the temporary fixation duty on the goods and the tax paid differently at the declared value of the pay order. Which was required to issue. Despite the final assessment of duty and tax payment, the security / pay order was not issued due to the final determination of duty and tax payment, as it was allegedly stolen from the department's custody and due. Was surrounded by The department pay order official was in the name of the collector and it could only be deposited in a public / government account. The registration of the first information report and departmental inquiry against theft of the pay order was not enough. The personnel involved in the theft, for a short period of time. Was suspended, re-ordered, no action was taken to recover the pay order il's money legally the complainant was entitled to the release of the pay order, the pay order after the payment of duty and tax The complainant was under the legal obligation to return or refund the department Due to a mistake of validity it cannot be deducted from the legitimate amount, delay in payment of duties and responsibilities by the department was in the face of inadequate and negligent record and was equivalent to mismanagement by the Federal Tax Ombudsman. To direct the Federal Board of Revenue (I) to finalize the Department's investigation. Further delays (ii) Take action according to the law to recover the illicit money and (iii) refund the pay order to the complainant.
Related judgments — Federal Tax Ombudsman Pakistan, 2013