BEST PAPER AND BOARD MILLS, GUJRANWALA versus SECRETARY, REVENUE DIVISION, ISLAMABAD
The Department of Intelligence and Investigation Sections 2 (37), 36 and 73 of the taxpayer's tax fraud, without committing any obligation under the law, have complained that the complainant has the authority to exercise judicial authority There can be no coercive measures before a liability decision is made. In the case of; and praying that the Department be ordered to determine the obligation according to law, after providing the opportunity to hear, the Department of Intelligence and Investigation can inquire about fake and fraudulent invoices and any fraudulent acts, But deciding on a tax demand was beyond their jurisdiction. After giving opportunity to the taxpayers to make a decision according to the law, the taxpayers cannot be compelled to pay the tax before the completion of the tax payment process, without any commitment to the tax liability. Forced rehabilitation was, by law, the equivalent of mismanagement. The Federal Tax Ombudsman recommends that the Federal Board of Revenue instruct the Chief Commissioner to (i) determine the complainant's tax liability, and (ii) determine the check against the law, after observing due process. Adjust deferred tax liability \ r \ n
Related judgments — Federal Tax Ombudsman Pakistan, 2013
