07-19-2011, 08:52 PM
While making above detailed reply I completly missed the most relevant thing. It is s.22 of Federal Tax Ombudsman Ordinance, 2000,
Under s.22 FTO is entitled to award costs for the damages sufferred owing to maladministration of tax employee
According to s.2(3)(ii)of the said Ordinance of 2000, maladministration also include inaction , neglect and delay in discharge of duties.
"Under S.22 of the Establishment of the Office of Federal Tax Ombudsman Ordinance, 2000 compensation may be award ed to an aggrieved party for any loss or damage suffered by him on account of maladministration committed by a tax employee or the Revenue Division---Proof of loss or damage due to the delay caused by non-payment of refund within time should be established and there should be some material or evidence to show that damage or loss has been caused to the aggrieved party by delay---Mere fact that delay in payment of refund has been proved as maladministration is not sufficient to grant compensation. " [2007 PTD 1977]
Under s.22 FTO is entitled to award costs for the damages sufferred owing to maladministration of tax employee
According to s.2(3)(ii)of the said Ordinance of 2000, maladministration also include inaction , neglect and delay in discharge of duties.
"Under S.22 of the Establishment of the Office of Federal Tax Ombudsman Ordinance, 2000 compensation may be award ed to an aggrieved party for any loss or damage suffered by him on account of maladministration committed by a tax employee or the Revenue Division---Proof of loss or damage due to the delay caused by non-payment of refund within time should be established and there should be some material or evidence to show that damage or loss has been caused to the aggrieved party by delay---Mere fact that delay in payment of refund has been proved as maladministration is not sufficient to grant compensation. " [2007 PTD 1977]
