Single bench's order against Amnesty Scheme 2013: FBR files intra-court appeal before LHC division bench

To defend the beneficiaries of Nawaz Sharif Amnesty Scheme 2013, Federal Board of Revenue (FBR) has filed an intra-court appeal before a division bench of Lahore High Court (LHC) against single bench LHC order, wherein amnesty scheme earlier notified vide SRO No. 1065(I)/2013 has been declared illegal in March 2018.
It was reliably learnt that a complaint has been moved by a taxpayer citizen of Pakistan, Waheed Shahzad Butt, who is petitioner before the LHC against the amnesty scheme introduced by the former Prime Minister Nawaz Sharif vide SRO No 1065(I)/2013, dated 20.12.2013. The FBR was reluctant to provide data to the FTO and repeatedly sought extension in time to file comments against complaint for recovery of untaxed/black money introduced under amnesty scheme notified vide SRO No 1065(I)/2013. Earlier, the FBR under the umbrella of Section 216 of the Income Tax Ordinance, 2001 had also refused to provide detail/particulars of taxpayers who availed tax amnesty scheme earlier notified by Nawaz Sharif's regime vide SRO No. 1065(I)/2013.
The complainant stated, "If one looks at the needy economy of Pakistan, culture of corruption, budget deficit, per capita income, begging for financial assistance by all governments and ever increasing gap between the rich and the poor, there is hardly any justification to allow blanket amnesty to certain class of taxpayers. Amnesty scheme has been misused in a number of ways by the persons lined up behind the scene. The applicant/complainant being a taxpayer citizen of the country is aggrieved by the amnesty scheme, which not only caused huge loss to the national exchequer but also serious infringement of rights and discrimination against him and millions other taxpayers of Pakistan who are regularly paying their due taxes as per rates applicable under the law.
In the case earlier the FTO has issued notice to the secretary revenue division / chairman FBR. Instant complaint has been filed for recovery of untaxed/ black money introduced under amnesty scheme notified vide SRO No. 1065(I)/2013. The complaint has been preferred before the FTO against secretary revenue division / chairman FBR and all chief commissioners Inland Revenue, LTU(s), CRTO(s) & RTO(s) Pakistan.
The FBR letter to FTO stated: "The very complaint is not liable to be heard as the complainant has already filed writ petition No. 14621 in the same issue, which was decided by the single bench of the Lahore High Court. The department has preferred an intra-court appeal against the decision of the single bench of the Lahore High Court."
That as the matter is already sub judice before the Lahore High Court, hence the Office of the Federal Tax Ombudsman may kindly reject the complaint. The Section 9(2) of the FTO Ordinance, 2000 also bars the office of the FTO from entertaining any such complaint. Hence, in the light of above submission, it humbly submitted that the very complaint is liable to be dismissed in line with costs, the FBR letter added.