SUNGI DEVELOPMENT FOUNDATION EMPLOYEES PROVIDENT FUND TRUSTEES vs FEDERATION OF PAKISTAN through Secretary Ministry of Finance, Revenue and Economic Affairs Ss — 2022 PTD 1690 ISLAMABAD

Case information

Citation: 2022 PTD 1690 ISLAMABAD
Court: Islamabad High Court
Year: 2022
Reporter: PTD
Parties: SUNGI DEVELOPMENT FOUNDATION EMPLOYEES PROVIDENT FUND TRUSTEES vs FEDERATION OF PAKISTAN through Secretary Ministry of Finance, Revenue and Economic Affairs Ss
Subject matter: Tax & Customs
Provisions referred to: S. 140; S. 4; Income Tax Ordinance

Fields are extracted from the reported citation and judgment text. Where a detail is not stated in the record, it is not shown.

Judgment text as reported

SUNGI DEVELOPMENT FOUNDATION EMPLOYEES PROVIDENT FUND TRUSTEES VS FEDERATION OF PAKISTAN through Secretary Ministry of Finance, Revenue and Economic Affairs Ss.4(1)(s) & 140---Tax recovery---Coercive measures---Mechanism--Redressal of grievance---Federal Board of Revenue is endowed with duty to facilitate taxpayers and establish mechanism to address their grievances and complaints---Under fiscal laws, including Income Tax Ordinance 2001, officials are conferred vast powers to adopt coercive measures to affect recovery of tax liability under S.140 of Income Tax Ordinance, 2001, from person holding money on behalf of taxpayer--- Such powers should never be abused to meet collection targets by Commissioner or by adopting abhorrent procedures such as not serving notice under S.140 of Income Tax Ordinance, 2001, in a timely fashion on taxpayer and or third party from whom collection is to be made in order to pre-empt opportunity for such persons to verify or challenge such demand to seek redressal against it---In case such power is abused by tax officials or wrongly exercised, leading to recovery from a person from whom collection could not be made under S.140 of Income Tax Ordinance, 2001, there must be provided a grievance redressal mechanism in discharge of Federal Board of Revenue's functions under S.4(1)(s) of Income Tax Ordinance 2001.

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