SHAKEEL AHMED KASANA vs FEDERAL TAX OMBUDSMAN through Registrar Federal Tax Ombudsman Ss — 2024 PTD 1 KARACHI-HIGH-COURT-SINDH

Case information

Citation: 2024 PTD 1 KARACHI-HIGH-COURT-SINDH
Court: Sindh High Court
Year: 2024
Reporter: PTD
Parties: SHAKEEL AHMED KASANA vs FEDERAL TAX OMBUDSMAN through Registrar Federal Tax Ombudsman Ss
Subject matter: Criminal
Provisions referred to: S. 17; S. 10; Federal Tax Ombudsman 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

SHAKEEL AHMED KASANA VS FEDERAL TAX OMBUDSMAN through Registrar Federal Tax Ombudsman Ss. 10 &17---Constitution of Pakistan, Art. 199---Constitutional petition---Federal Tax Ombudsman---Inspection of office of Inland Revenue---Jurisdiction---Scope---Petitioners were officials of Inland Revenue and were aggrieved of letters issued under S. 17 of Establishment of Office of Federal Tax Ombudsman Ordinance, 2000, to inspect their offices---Validity---Office of Federal Tax Ombudsman was not meant to oversee if orders, assessments, decisions etc. were lawful or unlawful---If at all any lawful procedure, as required in terms of S. 10 of Establishment of Office of Federal Tax Ombudsman Ordinance, 2000, was to be triggered, it had to be seen first whether such was within the frame of powers described in Establishment of Office of Federal Tax Ombudsman Ordinance, 2000---Petitioners were neither served any notice intimating them with regard to complaints against which investigations were to be conducted nor had been given fair opportunity to respond to the accusations of alleged maladministration and corrupt practices---Federal Tax Ombudsman was authorized to summon record under S.10(9) of Establishment of Office of Federal Tax Ombudsman Ordinance, 2000 and no reasons had been provided as to why the powers conferred therein were not exercised and resort had been made directly to inspection of the petitioners' offices---High Court set aside the letters issued to petitioners by Federal Tax Ombudsman---Constitutional petition was allowed accordingly.

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