Updated: Monday October 21, 2013/AlEthnien
Thoul Hijjah 17, 1434/Somavara
Asvina 29, 1935, at 09:15:35 PM
Establishment of the Office of Federal Tax Ombudsman Ordinance, 2000
2(1)/2000-Pub, Islamabad, the 11th August, 2000.
No XXXV OF 2000
provide for the appointment of the Federal Tax Ombudsman
it is expedient to provide for the appointment of the Federal Tax Ombudsman to
diagnose, investigate, redress and rectify any injustice done to a person
through maladministration by functionaries administering tax laws;
WHEREAS the National Assembly and the Senate stand suspended in pursuance of
the Proclamation of Emergency of the fourteenth day of October, 1999, and the
Provisional Constitution Order No. 1 of 1999;
THEREAFTER, in pursuance of the aforesaid Proclamation of the fourteenth day of
October, 1999, and Provisional Constitution Order No. 1 of 1999, as well as
Order No. 9 of 1999, and in exercise of all powers enabling him in that behalf,
the President of the Islamic Republic of Pakistan is pleased to make and
promulgate the following Ordinance: -
Short title, extent and commencement
- This Ordinance may be called the Establishment of the
Office of Federal Tax Ombudsman Ordinance, 2000.
- It extends to the whole of Pakistan.
- It shall come into force at once.
Definitions. In this Ordinance, unless there is anything repugnant in the
subject or context,---
- “Federal Tax Ombudsman” means the Federal Tax Ombudsman
appointed under section 3;
- “Inspection Team” means the Inspection Team constituted
under section 17;
- “maladministration” includes,---
- a decision, process,
recommendation, act of omission or commission which
- is contrary to law,
rules or regulations or is a departure from established practice or
procedure, unless it is bona fide and for valid reasons;
- is perverse, arbitrary
or unreasonable, unjust, biased, oppressive, or discriminatory;
- is based on irrelevant
- involves the exercise of
powers, or the failure or refusal to do so, for corrupt or improper
motives, such as bribery, jobbery, favouritism, nepotism and
- neglect, inattention,
delay, incompetence, inefficiency and ineptitude, in the administration
or discharge of duties and responsibilities;
- repeated notices,
unnecessary attendance or prolonged hearing while deciding cases
- assessment of income or
- determination of
liability of tax or duty;
- classification or
valuation of goods;
- settlement of claims of
refund, rebate or duty drawback; or
- Determination of fiscal
and tax concessions or exemptions.
- wilful errors in the
determination of refunds, rebates or duty drawbacks;
- deliberate withholding or
non-payment of refunds, rebates or duty drawbacks already determined by
the competent authority;
- coercive methods of tax
recovery in cases where default in payment of tax or duty is not apparent
from record; and
- avoidance of disciplinary
action against an officer or official whose order of assessment or
valuation is held by a competent appellate authority to be vindictive,
capricious, biased or patently illegal.
- “Office” means the office of the Federal Tax Ombudsman.
- “Prescribed” means prescribed by rules made under this
- (6) “Relevant Legislation” means
- the Provisional
Collection of Taxes Act 1931 (XVI of 1931);
- the Commercial Documents
Evidence Act, 1939 (XXX of 1939);
- the Central Excises Act,
1944 (I of 1944);
- the Wealth Tax Act, 1963
(XV of 1963);
- the Customs Act, 1969 (IV
- the Workers Welfare Fund
Ordinance, 1971 (XXXVI of 1971);
- the Prevention of
Smuggling Act, 1977 (XII of 1977);
- the income tax Ordinance,
1979 (XXXI of 1979);
- the Import of Goods
(Anti-dumping and Countervailing Duties) Ordinance, 1983 (III of 1983);
- section 7 of the Finance
Act, 1989 (V of 1989);
- the Sales Tax Act, 1990;
- section 12 of the Finance
Act, 1991 (XII of 1991);
- such other laws having
nexus with taxation as the Federal Government may, by notification in the
official Gazette, specify to be the Relevant Legislation for the purposes
of this Ordinance, and
- the rules, regulations
and notifications made or issued there under.
- “Revenue Division” means the administrative unit
responsible for the conduct of business of the Federal Government in
matters relating directly or indirectly with the collection of revenue
from federal taxes, levy of taxes, duties, cesses or fees and declared as
such by the Federal Government, and includes all its subordinate
departments, offices and agencies;
- “Staff Member” means any officer or employee of the
Office appointed under section 8 and includes advisers, commissioners,
consultants, experts, fellows, interns, liaison officers, bailiffs and
other staff appointed under section 20;
- “Standing or Advisory Committee” means a Standing or
Advisory Committee established under section 18; and
- “Tax Employee” means an employee of the Revenue Division
and includes an officer and any other functionary serving in, or any
office subordinate to, the said Division.
Appointment of Federal Tax Ombudsman.
- There shall be a Federal Tax Ombudsman who shall be
appointed by the President.
- Before entering upon office, the Federal Tax Ombudsman
shall make oath before the President in the form set out in the Schedule
to this Ordinance.
- The Federal Tax Ombudsman shall, in all matters, perform
his functions and exercise his powers fairly, honestly, diligently and
independently of the executive and all executive authorities throughout
Pakistan shall act in aid of the Federal Tax Ombudsman.
Tenure of the Federal Tax Ombudsman.
- The Federal Tax Ombudsman shall hold office for a period
of four years and shall not be eligible for any extension of tenure or
reappointment as Federal Tax Ombudsman.
- The Federal Tax Ombudsman may resign his office by
writing under his hand addressed to the President.
Federal Tax Ombudsman not to hold any other office of profit, etc.
- The Federal Tax Ombudsman shall not
- hold any other office of
profit in the service of Pakistan; or
- hold any other position
carrying the right to remuneration for rendering of services.
- The Federal Tax Ombudsman shall not hold any office of
profit in the service of Pakistan before the expiration of two years after
he has ceased to hold that office; nor shall he be eligible during the
tenure of office and for a period of two years thereafter for election as
a member of Majlis-e-Shoora (Parliament) or a Provincial Assembly or any
local body or take part in any political activity.
Terms and conditions of service and remuneration of Federal Tax Ombudsman.
- The Federal Tax Ombudsman shall be entitled to such
salary, allowances and privileges and other terms and conditions of
service as the President may determine and these terms shall not be varied
during the term of office of a Federal Tax Ombudsman.
- The Federal Tax Ombudsman may be removed from office by
the President on grounds of misconduct or of being incapable of properly
performing the duties of his office for reasons of physical or mental
Provided that the Federal Tax Ombudsman may, if he sees fit and
appropriate to refute any charges, request an open public evidentiary
hearing before the Supreme Judicial Council and, if such a hearing is not
held within thirty days of the receipt of such request or not concluded
within ninety days of its receipt, the Federal Tax Ombudsman will be
absolved of any charge whatever. In such circumstances, the Federal Tax
Ombudsman may choose to leave his office and shall be entitled to receive
full remuneration and benefits for the rest of his term.
- If the Federal Tax Ombudsman makes a request under the
proviso to sub-section (2), he shall not perform his functions under this
Ordinance until the hearing before the Supreme Judicial Council has
- A Federal Tax Ombudsman removed from office on the
ground of misconduct shall not be eligible to hold any office of profit in
the service of Pakistan or for election as a member of Majlis-e-Shoora
(Parliament) or a Provincial Assembly or any local body.
Acting Federal Tax Ombudsman. At any time when the office of
Federal Tax Ombudsman is vacant, or the Federal Tax Ombudsman is absent or is
unable to perform his functions due to any cause, the President shall appoint
an acting Federal Tax Ombudsman.
Terms and conditions of service of staff. Subject to the provision
of section 20, the Staff Members shall be entitled to such salary, allowances
and other terms and conditions of service as may be prescribed having regard to
the salary, allowances and other terms and conditions of service that may for
the time being be admissible to other employees of the Federal Government in the
corresponding Basic Pay Scales.
Jurisdiction, functions and powers of the Federal Tax Ombudsman.
- Subject to sub-section (2), the Federal Tax Ombudsman
may on a complaint by any aggrieved person, or on a reference by the
President, the Senate or the National Assembly, as the case may be, or on
a motion of the Supreme Court or a High Court made during the course of
any proceedings before it or of his own motion, investigate any allegation
of maladministration on the part of the Revenue Division or any Tax
- The Federal Tax Ombudsman shall not have jurisdiction to
investigate or inquire into matters which
- are subjudice before
a court of competent jurisdiction or tribunal or board or authority on
the date of the receipt of a complaint, reference or motion by him; or
- relate to assessment of
income or wealth, determination of liability of tax or duty,
classification or valuation of goods, interpretation of law, rules and
regulations relating to such assessment, determination, classification or
valuation in respect of which legal remedies of appeal, review or
revision are available under the Relevant Legislation.
- Notwithstanding anything contained in sub-section (1),
the Federal Tax Ombudsman shall not accept for investigation any complaint
by or on behalf of a Tax Employee concerning matters relating to the
Revenue Division in respect of any personal grievance relating to his
- For carrying out the objectives of this Ordinance and,
in particular for ascertaining the causes of corrupt practices and
injustice, the Federal Tax Ombudsman may arrange for studies to be made or
research to be conducted and may recommend appropriate steps for their
- The Federal Tax Ombudsman may set up regional offices
as, when and where required.
Procedure and evidence.
- A complaint shall be made in writing on solemn
affirmation or oath and shall be addressed to the Federal Tax Ombudsman by
the person aggrieved or, in the case of his death, by his legal
representative and may be lodged in person at the office or handed over to
the Federal Tax Ombudsman in person or sent by any other means of
communication to the Office.
- The Federal Tax Ombudsman shall not entertain anonymous
or pseudonymous complaints.
- A complaint shall be made not later than six months from
the day on which the person aggrieved first had the notice of the matter
alleged in the complaint, but the Federal Tax Ombudsman may conduct any
investigation pursuant to a complaint which is not within time if he
considers that there are special circumstances which he deems proper in
the interest of justice to entertain the complaint.
- When the Federal Tax Ombudsman proposes to conduct an
investigation he shall issue to the Secretary of the Revenue Division, and
to the person who is alleged in the complaint to have taken or authorised
the action complained of, a notice calling upon him to reply to the
allegations contained in the complaint:---
Provided that the Federal Tax Ombudsman may proceed with the investigation
if no response to the notice is received by him from the Secretary or
other person within thirty days of the receipt of the notice or within
such longer period as may be allowed by the Federal Tax Ombudsman, for
sufficient cause to be recorded.
- Every investigation shall be conducted in private, but
the Federal Tax Ombudsman may adopt such procedure as he considers
appropriate for such investigation and he may obtain information from such
persons and in such manner and make such inquiries as he thinks fit.
- A person shall be entitled to appear in person or be
represented before the Federal Tax Ombudsman.
- The Federal Tax Ombudsman shall, in accordance with the
rules made under this Ordinance, pay expenses and allowances to any person
who attends or furnishes information for the purposes of any
- The conduct of an investigation shall not affect any
action taken by the Revenue Division, or any power or duty of the Revenue
Division to take further action with respect of any matter subject to the
- For the purposes of an investigation under this
Ordinance, the Federal Tax Ombudsman may require any Tax Employee to
furnish any information or to produce any document which in the opinion of
the Federal Tax Ombudsman is relevant and helpful in the conduct of the
investigation, and there shall be no obligation to maintain secrecy in
respect of disclosure of any information or document for the purposes of
- In any case where the Federal Tax Ombudsman decides not
to conduct an investigation, he shall send to the complainant a statement
of his reasons for not conducting the investigation.
- Save as provided in this Ordinance, the Federal Tax
Ombudsman shall regulate the procedure for the conduct of business or the
exercise of powers under this Ordinance.
Recommendations for implementation.
- If the Federal Tax Ombudsman is of opinion that the
matter considered amounts to maladministration, he shall communicate his
finding with a recommendation to the Revenue Division within a period of
sixty days from the date of receipt of the complaint, reference or motion,
as the case may be.
- The Revenue Division shall, within such time as may be
specified by the Federal Tax Ombudsman, inform him about the action taken
on this recommendations or the reasons for not complying with the same.
- In any case where the Federal Tax Ombudsman has
considered a matter, or conducted an investigation, on a complaint or on a
reference by the President, the Senate or the National Assembly or on a
motion by the Supreme Court or a High Court, the Federal Tax Ombudsman
shall forward a copy of the communication received by him from the Revenue
Division in pursuance of sub-section (2) to the complainant or, as the
case may be, the President, the Senate, the National Assembly, the Supreme
Court or the High Court.
- If, after conducting an investigation, it appears to the
Federal Tax Ombudsman that an injustice has been caused to the person
aggrieved in consequence of maladministration and that the injustice has
not been or will not be remedied, he may, if he thinks fit, lay a special
report on the case before the President.
- If the Revenue Division does not comply with the
recommendations of the Federal Tax Ombudsman or does not give reasons to
the satisfaction of the Federal Tax Ombudsman for non-compliance, it shall
be treated as “Defiance of Recommendation” and shall be dealt with as
Defiance of recommendations.
- If there is a “Defiance of Recommendation” by a Tax
Employee with regard to the implementation of a recommendation given by
the Federal Tax Ombudsman, the Federal Tax Ombudsman may refer the matter
to the President who may, in his discretion, direct the Revenue Division
to implement the recommendation and inform the Federal Tax Ombudsman
- It shall be the duty of the Revenue Division and the Tax
Employee to implement the finding made under section 11 and 12 within
thirty days of such decision being communicated to the concerned Tax
Employee. In each instance of “Defiance of Recommendation”‘ a report by
the Federal Tax Ombudsman shall become a part of the personal file or
character roll of the Tax Employee primarily responsible for the defiance,
and such Tax Employee shall be liable for contempt as provided hereafter
in section 16;
that the tax Employee concerned had been granted an opportunity to be heard in
Reference by Federal Tax Ombudsman. Where, during or after an
investigation, the Federal Tax Ombudsman is satisfied that any person is guilty
of any allegations as referred to in sub-section (1) of section 9, the Federal
Tax Ombudsman may refer the case to the Revenue Division for appropriate
corrective or disciplinary action, or both corrective and disciplinary action,
and the Revenue Division shall inform the Federal Tax Ombudsman within thirty
days of the receipt of reference of the action taken. If no information is
received within this period, the Federal Tax Ombudsman may bring the matter to
the notice of the President for such action as he may deem fit, besides action
for contempt under section 16 hereof.
Powers of the Federal Tax Ombudsman.
- The Federal Tax Ombudsman shall, for the purpose of this
Ordinance, have the same powers as are vested in a civil court under the
Code of Civil Procedure, 1908 (Act V of 1908), in respect of the following
- summoning and enforcing
the attendance of any person and examining him on oath;
- compelling the production
- receiving evidence on
- issuing commission for
the examination of witnesses.
- The Federal Tax Ombudsman shall have the power to
require any person to furnish information on such points or matters as, in
the opinion of the Federal Tax Ombudsman, may be useful for, or relevant
to, the subject matter of any investigation.
- The powers referred to in sub-section (1) may be
exercised by the Federal Tax Ombudsman or any person authorised in writing
by the Federal Tax Ombudsman in this behalf while carrying out an
investigation under provisions of this Ordinance.
- Where the Federal Tax Ombudsman finds the complaint
referred to in sub-section (1) of section 9 to be false, frivolous or
vexatious, he may award reasonable compensation to the Revenue Division or
Tax Employee against whom the complaint was made. The amount of such compensation
shall be recoverable from the complainant as an arrear of land revenue:---
that the award of compensation under this sub-section shall not debar the
aggrieved person from seeking civil and criminal remedy.
- If the Revenue Division or Tax Employee fails to comply
with the order of the Federal Tax Ombudsman, he may, in addition to taking
other actions under this Ordinance, refer the matter to the appropriate
authority for taking disciplinary action against the person who
disregarded the order of the Federal Tax Ombudsman.
- If the Federal Tax Ombudsman has reason to believe that
any Tax Employee has acted in a manner warranting criminal or disciplinary
proceeding against him, he may refer the matter to the appropriate
authority for necessary action to be taken within the time specified by
the Federal Tax Ombudsman.
- The Staff Members and nominees of the Office may be
commissioned by the Federal Tax Ombudsman to administer oaths for the
purposes of this Ordinance and to attest various affidavits, affirmations
or declarations which shall be admitted in evidence in all proceedings
under this Ordinance without proof of the signature or seal or official
character of such person.
- The Federal Tax Ombudsman shall have the power to review
any finding communicated or recommendation made or any order passed by
Power to enter and search any premises.
- The Federal Tax Ombudsman, or any Staff Member
authorised in this behalf, may, for the purpose of making any
investigation, enter any premises where the Federal Tax Ombudsman or, as
the case may be, such member has reason to believe that any article, book
of accounts, or any other document relating to the subject matter of
investigation may be found, and may
- search such premises and
inspect any article, book of accounts or other document;
- take extracts or copies
of such books of accounts and documents;
- impound or seal such
articles, books of accounts or documents; and
- make any inventory of
such articles, books of accounts and other documents found in such
- All searches made under sub-section (1) shall be carried
out, mutates mutandis, in accordance with the provisions of the
Code of Criminal Procedure, 1898 (Act V of 1898).
Power to punish for contempt.
- The Federal Tax Ombudsman shall have the same powers, mutatis
mutandis, as the Supreme Court has to punish any person for its
- abuses, interferes with,
impedes, imperils, or obstructs the process of the Federal Tax Ombudsman
in any way or disobeys any order of the Federal Tax Ombudsman;
- scandalises the Federal
Tax Ombudsman or otherwise does anything which tends to bring the Federal
Tax Ombudsman, Staff Members, nominees of the Office, or any person
authorised by the Federal Tax Ombudsman in relation to his office into
hatred, ridicule or contempt;
- does anything which tends
to prejudice the determination of a matter pending before the Federal Tax
- does any other thing
which, by any other law, constitutes contempt of court:---
that fair comments made in good faith and in public interest on the working of
the Federal Tax Ombudsman or any Staff Member, or on the final report of the
Federal Tax Ombudsman after the completion of the investigation shall not
constitute contempt of the Federal Tax Ombudsman or his Office.
- Any person sentenced under sub-section (1) may,
notwithstanding anything herein contained, within days of the passing of
the order, appeal to the Supreme Court.
- Nothing contained in this section takes away the power
of the President to grant pardon, reprieve, or respite and to remit,
suspend or commute any sentence passed by any court, tribunal or other
authority, under this section.
- The Federal Tax Ombudsman may constitute an Inspection
Team for the performance of any of the functions of the Federal Tax
- The Inspection Team shall consist of one or more Staff
Members and shall be assisted by such other person or persons as the
Federal Tax Ombudsman may consider necessary.
- The Inspection Team shall exercise such of the powers of
the Federal Tax Ombudsman as he may specify by order in writing and every
report of the Inspection Team shall first be submitted to the Federal Tax
Ombudsman with its recommendations for appropriate action.
Standing or Advisory Committees.The Federal Tax Ombudsman may,
whenever he thinks fit, establish standing or advisory committees at specified
places with specified jurisdiction for performing such functions of the Federal
Tax Ombudsman as are assigned to them from time to time and every report of
such committee shall first be submitted to the Federal Tax Ombudsman with its
recommendations for appropriate action.
Delegation of powers. The Federal Tax Ombudsman may, be order in writing,
delegate such of his powers as may be specified in the order to any Staff
Member or to a Standing or Advisory Committee, to be exercised subject to such
conditions as may be specified, and every report of such member or committee
shall first be submitted to the Federal Tax Ombudsman with his or its
recommendation for appropriate action.
Appointment of advisers and other staff.
- The Federal Tax Ombudsman may appoint advisers,
commissioners, consultants, experts, follows, interns, liaison officers,
bailiffs, and other staff, with or without remuneration, to assist him in
the discharge of his duties under this Ordinance.
- The Federal Tax Ombudsman may, in his discretion, fix an
honorarium or remuneration of advisers, commissioners, consultants,
experts, fellows, interns, liaison officers, bailiffs, and other staff
engaged by him from time to time for the services rendered.
Authorisation of provisional functionaries. The Federal Tax
Ombudsman may, if he considers it expedient, authorise, with the consent of a
Provisional Government any agency, public servant or other functionary working
under the administrative control of the Provincial Government to undertake the
functions of the Federal Tax Ombudsman under sub-section (1) or sub-section (2)
of section 14 in respect of any matter falling within the jurisdiction of the
Federal tax Ombudsman; and it shall be the duty of the agency, public servant
or other functionary so authorised to undertake such functions to such extent
and subject to such conditions as the Federal Tax Ombudsman may specify.
Award of costs and compensation and refunds of amounts.
- The Federal Tax Ombudsman may, where he deems necessary,
call upon a Tax Employee on the Revenue Division to show cause why
compensation be not awarded to an aggrieved party for any loss or damage
suffered by him on account of any maladministration committed by such Tax
Employee or Revenue Division, and after considering the explanation, and
hearing such Tax Employee or Revenue Division, award reasonable costs or
compensation and the same shall be recoverable as arrears of land revenue
from the Tax Employee or Revenue Division.
- In cases involving payment of illegal gratification to
any Tax Employee, or to any other person on his behalf, or
misappropriation, criminal breach of trust or cheating, the Federal Tax
Ombudsman may order the payment thereof for credit to the government or
pass such other order as he may deem fit.
- An order made under sub-section (2) against any person
shall not absolve such person of any liability under any other law.
Amendment and advice to Federal Tax Ombudsman.
- The Federal tax Ombudsman may seek the assistance of any
person, officer or authority for the performance of his functions under
- All Staff Members and any other person or authority
whose assistance has been sought by the Federal Tax Ombudsman in the
performance of his functions shall render such assistance to the extent it
is within their power or capacity.
- No statement made by a person or authority in the course
of giving evidence before the Federal Tax Ombudsman or any Staff Member
shall subject him to, or be used against him in, and civil or criminal
proceedings except for prosecution of such person for giving false
Conduct of business.
- The Federal Tax Ombudsman shall be the chief executive
of the Office.
- The Federal Tax Ombudsman shall be the Principal
Accounting Officer of the Office in respect of the expenditure incurred
against budget grant or grants controlled by the Federal Tax Ombudsman and
shall, exercise all the financial and administrative powers delegated to a
ministry or division.
Requirement of affidavits.
- The Federal Tax Ombudsman may require any complainant or
any party connected or connected with a complaint, or with any inquiry or
reference, to submit affidavit attested or notarised before any competent
authority in that behalf within the time prescribed by the Federal tax
Ombudsman or any Staff Member.
- The Federal Tax Ombudsman may take evidence without
technicalities and may also require complainants or witnesses to take lie
detection tests to examine their veracity and credibility and draw such
inferences that are reasonable in all circumstances of the case,
especially when a person refuses, without reasonable justification, to
submit to such tests.
Reward and remunerations.
- The Federal Tax Ombudsman may, in his discretion, fix
the honorarium or remuneration of advisers, consultants, and experts
engaged by him from time to time for services rendered.
- The Federal Tax Ombudsman may, in his discretion, fix a
reward or remuneration to be paid to any person for exceptional services
rendered or valuable assistance given to the Federal Tax Ombudsman in
carrying out his functions:---
that the Federal tax Ombudsman shall withhold the identity of the person, if so
requested by the person concerned, and take steps to provide due protection
under the law to such person against harassment, victimisation, retribution,
reprisals or retaliation.
Federal Tax Ombudsman and Staff Members to be public servants. The
Federal Tax Ombudsman and Staff Members shall be deemed to be public servants
within the meaning of section 21 of the Pakistan Penal Code (Act XLV of
Annual and other reports.
- Within three months of the conclusion of the calendar
year to which the report pertains, the Federal tax Ombudsman shall submit
an Annual Report to the President.
- The Federal tax Ombudsman may, from time to time, lay
before the President such other reports relating to his functions as he
may think proper or as may be desired by the President.
- Simultaneously, the Federal Tax Ombudsman shall release
such reports for publication and copies thereof shall be provided to the
public at reasonable cost.
- The Federal Tax Ombudsman may also, from time to time,
make public any of his studies, research, conclusions, recommendations,
ideas or suggestions in respect of any matters being dealt with by the
- The report and other documents mentioned in this section
shall be placed before the Senate or the national Assembly, as the case
of jurisdiction. No court or other authority shall have jurisdiction to,---
- question the validity of any action taken, or intended
to be taken, or order made, or anything done or purporting to have been
taken, made or done under this Ordinance; or
- grant an injunction or stay or to make any interim order
in relation to any proceedings before, or anything done or intended to be
done or purporting to have been done by, or under the orders or at the
instance of the Federal Tax Ombudsman.
Immunity. No suit, prosecution or other legal proceedings shall lie
against the Federal Tax Ombudsman, Staff Members, Inspection Team, members of a
Standing or Advisory Committee, nominees of the Office, or any person
authorised by the Federal Tax Ombudsman for anything which is in good faith
done or intended to be done under this Ordinance.
Reference by President.
- The President may refer any matter, report or complaint
for investigation and independent recommendation by the Federal Tax Ombudsman.
- The Federal Tax Ombudsman shall promptly investigate any
such matter, report or complaint and submit his finding within a
Representation to President. The Revenue Division or any
person aggrieved by a recommendation of the Federal Tax Ombudsman may, within
thirty days of the recommendation, make a representation to the President who
may pass such order thereon as he may deem fit.
Informal resolution of disputes.
- Notwithstanding anything contained in this Ordinance,
the Federal Tax Ombudsman and authorised Staff Members shall have the
authority to informally conciliate, amicably resolve, stipulate, settle or
ameliorate any grievance without written memorandum and without the
necessity of docketing any complaint or issuing any official notice.
- The Federal Tax Ombudsman may appoint for purposes of
liaison counsellors, whether honorary or otherwise, at local levels on
such terms and conditions, as the Federal Tax Ombudsman may deem proper.
Service of process.
- For the purposes of this Ordinance, written process or
communication from the Office shall be deemed to have duly served upon a
respondent or any other person by, inter alia, any one or more of
the following methods, namely:
- by service in person
through any Staff Member or by any special process-server appointed in
the name of the Federal Tax Ombudsman by any authorised Staff Member, or
any other person authorised in this behalf;
- by depositing in any mail
box or posting in any Post Office a postage-prepaid copy of the process,
or any other document under certificate of posting or by registered post
acknowledgment due to the last known address of the respondent or person
concerned in the record of the office, in which case service shall be
deemed to have been effected ten days after the aforesaid mailing;
- by a police officer or
any Staff Member or nominee of the Office leaving the process or document
at the last known address, abode, or place of business of the respondent
or person concerned and, if no one is available at the aforementioned
address, premises or place, by affixing a copy of the process or other
document to the main entrance of such address; and
- by publishing the process
or document through any newspaper and sending a copy thereof to the
respondent or the person concerned through ordinary mail, in which case
service shall be deemed to have been effected on the day of the
publication of the newspaper.
- In all matters involving service the burden of proof
shall be upon a respondent to credibly demonstrate by assigning sufficient
cause that he, in fact, had absolutely no knowledge of the process, and
that he actually acted in good faith.
- Whenever a document or process from the Office is
mailed, the envelope or the package shall clearly bear the legend that it
is from the Office.
Expenditure to be charged on Federal Consolidated Fund. The
remuneration payable to the Federal Tax Ombudsman and the administrative
expenses of the office, including the remuneration payable to eligible Staff
Members, nominees and grantees, shall be an expenditure charged upon the
Federal Consolidated Fund.
Power to make rules. The Federal Tax Ombudsman may, with the approval of the
President, make rules for carrying out the purposes of this Ordinance.
Ordinance to have overriding effect. The provisions of this
Ordinance shall have effect notwithstanding anything contrary contained in any
other law for the time being in force, including the Establishment of the
Office of Wafaqi Mohtasib (Ombudsman) Order, 1983 (President’s Order I of
Removal of difficulties. If any difficulty arises in giving effect
to any provision of this Ordinance, the President may make such order, not
inconsistent with the provisions of this Ordinance, as may appear to him to be
necessary for the purpose of removing such difficulty.
---------------------------- do solemnly swear that I will bear true faith and
allegiance to Pakistan.
Federal Tax Ombudsman, I will discharge my duties and performs my functions
honestly, to the best of my ability, faithfully in accordance with the laws of
the Islamic Republic of Pakistan, and without fear or favour, affection or
will not allow my personal interest to influence my official conduct or my
shall do my best to promote the best interest of Pakistan;
that I will not directly or indirectly communicate, or reveal to any person any
matter which shall be brought under my consideration, or shall become known to
me, as Federal Tax Ombudsman, except as may be required for the due discharge
of my duties as Federal tax Ombudsman.
Allah Almighty help and guide me (Ameen).
(Faqir Muhammad Khokhar)
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