IMRAN QADEER vs FEDERATION OF PAKISTAN through Secretary Ministry of Law Ss

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IMRAN QADEER VS FEDERATION OF PAKISTAN through Secretary Ministry of Law Ss. 9, 10, 13 & 14---Federal Tax Ombudsmen Institutional Reforms Act (XIV of 2013), S. 15---Federal Tax Ombudsman---Supervisory role---Jurisdiction---Petitioner was an official of Inland Revenue and aggrieved of remarks made by Federal Tax Ombudsman while disposing of a complaint filed by a taxpayer---Validity---Office of Federal Tax Ombudsman was to realize its domain and jurisdiction while dealing with complaints and should not become supervisory body or authority of all employees of Federal Board of Revenue who were to be dealt with strictly in accordance with Civil Servants Act, 1973, and Rules framed thereunder---Once any Ordinance or any law has been interpreted by a Constitutional Court, then Ombudsman is bound to accept the same and cannot be said to be aggrieved, if powers to redress mal-administration vested in Federal Tax Ombudsman under the law are modified (enhanced or curtailed) through interpretation of Constitutional Court---Federal Tax Ombudsman does not have any locus standi to challenge an order passed by Constitutional Court that interprets its jurisdiction or powers under the law---Acts and functions, i.e. (passing of orders) by officers of Federal Board of Revenue, while performing quasi-judicial functions under Tax Laws, are not always subject to administrative control of Federal Board of Revenue so as to bring disciplinary proceedings against such officers for passing orders while performing such functions---Conduct of Federal Tax Ombudsman recording adverse findings against petitioner while deciding a complaint of a taxpayer could not be sustained as it was done without any notice and without following the principles of natural justice---Such act of Federal Tax Ombudsman was in violation of judgments of Constitutional Courts, and order in question amounted to violating such judgments---High Court declined to initiate any proceedings against Federal Tax Ombudsman---High Court set aside order in question along with all subsequent actions so initiated---Constitutional petition was allowed accordingly.

IMRAN QADEER vs FEDERATION OF PAKISTAN through Secretary Ministry of Law Ss — 2024 PTD 1163 KARACHI-HIGH-COURT-SINDH

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