ISLAMABAD: President Asif Ali Zardari Friday issued another ruling against the Federal Tax Ombudsman (FTO) that the FTO is not above the Ministry of Finance/Federal Board of Revenue (FBR).
After rejecting 11 representations of the FTO, the President has rejected another 12 representations of the FTO regarding taxation of immovable properties by the FBR on Friday.
The President has ruled that the ambit of inclusiveness cannot be stretched to such an extent that this domain becomes limitless so as to include within its scope the academic questions, policy questions, questions pertaining to rendering of advice, questions of interpretation of the law and exercising parallel jurisdiction already provided under the tax laws, hence making the Ombudsman a person over and above the MoF/FBR to be delving in their domain.
Even if the learned FTO had the best of intentions in passing the impugned order such intentions would not empower him to deal with questions which are not covered in maladministration as spelled out under the preamble of the Ordinance, 2000 and Federal Ombudsmen Institutional Reforms Act 2013.
Such extensive and unlimited jurisdiction has also been exercised by some of the Chief Justices and judges of the superior judiciary in the past although, their jurisdiction was limited by the statute and the constitution of Pakistan and that, in some instances, caused awkward situations for such judges.
In the instant case, the jurisdiction of the FTO is even narrower especially when the FTO only possesses the jurisdiction within the confines of a statute and not a jurisdiction within the confines of the Constitution.
Besides, formation of policy or suggestion of improved governance is an executive function and not the function of adjudicatory authorities functioning either under the Constitution or under a statute.
Accordingly, the orders of the learned FTO are modified to the extent of directing the agency to initiate steps to rationalize its actions in a manner in which such actions are just and fair and otherwise are also not discriminatory.
Beyond this, of course the learned Federal Tax Ombudsman should restrain to exercise jurisdiction, although ouster of such jurisdiction is not absolute, the President added.
Copyright Business Recorder, 2026
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