MASUD REZA vs The FEDERATION OF PAKISTAN S — 2025 PTD 451 ISLAMABAD

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MASUD REZA VS The FEDERATION OF PAKISTAN S. 128(1a)---Establishment of Office of Federal Tax Ombudsman Ordinance (XXXV of 2000), Ss. 2(3)(ii) & 10---Stay order issued by the Commissioner appeals---Non-compliance of the order by the Department claiming to be not aware of the same---Maladministration--Scope---Grievance of the taxpayer emanated from the refusal of the Department to abide by the stay order issued by the Commissioner appeals and despite the passage of same (stay) the bank accounts of the petitioner were not detached---Taxpayer filed complainant before the Federal Tax Ombudsman who declared the non-compliance of stay order as maladministration---Plea taken by the FBR was that the Commissioner Inland Revenue was never made aware of a stay order issued by the Commissioner appeals---Validity---as a matter of practice, the Commissioner appeals also endorses a copy of any order passed under S. 128(1a) of the Income Tax Ordinance, 2001, to the relevant Commissioner Inland Revenue---For FBR to take such plea/ position (that the Commissioner Inland Revenue was not aware of a stay order) would amount to FBR denying the taxpayers the right to a fair and just tax system---It is the duty of FBR to ensure that the taxpayers are treated justly and fairly during the adjudication process---and it is not for FBR to deny knowledge or dodge service of any orders issued by the Commissioner appeals and thereby deny any benefit of a stay order issued by the Commissioner appeals in favor of the taxpayer---Consequently, the denial of knowledge was without merit and would constitute an independent ground for FBR, under the relevant provisions of the Federal Board of Revenue act, 2007, to take disciplinary action against officials who claimed that they were unaware of the stay order passed by the Commissioner appeals---High Court set-aside the decision of the President of Pakistan for not being in accordance with law ,and upheld the decision of the FTO, directing the FBR to ensure the re-commendation passed by the FTO to be given effect in accordance with provisions of law---Constitutional petition, filed by the taxpayer, was allowed, in circumstances.

MASUD REZA vs The FEDERATION OF PAKISTAN S — 2025 PTD 451 ISLAMABAD

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