It is truly said, that no society anywhere in the world could be cited, where there is no corruption, but in our country it has crossed all limits. It is also true, that this evil can only be eradicated but by impartial justice, strict administrative control and exemplary punishment to wrong doers. It can substantially be reduced. In Islamic legal system, judgements were even-handed and impartial, which created harmony and tranquillity. No one was above law, be it the rulers or ruled. Justice without accountability of the wrongdoers is no justice. Accountability is a cardinal principle of Islam and one has to justify his acts and deeds, not only in this world but after his death.
For good deed, heaven is a reward, for bad punishment leads to hell, so in Islamic jurisprudence accountability is a pillar of justice. Even in the preamble to the constitution of Pakistan, the principles of democracy, freedom, equality, tolerance and social justice, as enunciated by Islam, have been emphasised to be fully observed. It has been stated that fundamental rights, including equality of status of opportunity before law, social, economic and political justice, freedom of thought, expression, belief, worship and association, subject to law and public morality shall be guaranteed.
To enjoy the protection of law and to be treated in accordance with law is the right of every citizen, and of every person in Pakistan (Article 4 of constitution of Pakistan).
IN ARTICLE 8 (1) OF THE CONSTITUTION IT HAS BEEN STATED THAT: "Any law, or any custom or usage having the force of law, insofar as it is inconsistent with the rights conferred by this chapter (on fundamental rights) shall, to the extent of such inconsistency be void." It does mean all laws which are unjust and absurd are void, and are liable to be struck down, by the courts.
The corruption in our society has jumped sky-high, it is flourishing with lightning speed mainly because there is no accountability, and it is my belief, unless judicial independence is adjudged on the touchstone of the Holy Quran and the Sunnah, social change in society will be merely a dream, never to be materialised.
The establishment of the institution of Federal Tax Ombudsman definitely represents a special mechanism for enforcing accountability of the Government functionaries working in or under the Central Board of Revenue, the job of an Ombudsman, unlike courts, is different. He has to fight, argue, intercede and battle on behalf of the complainants, with those responsible for social injustice and administrative maladministration.
The tax-payers, suffer due to unbending and cruel bureaucratic approaches, characterised by adherence to archaic system and obsolete routine, which create and promote complex and cumbersome departmental procedures, simply in order to extract bribe from innocent traders.
Affluent and the influential section of the public are affected to a very small degree or not at all by maladministration as they could pull wires and manage things through well-established contacts acceptable in the existing value structure, but for resourceless or not capable of feeding wide-mouthed persons, they suffer in securing redress of their genuine grievances.
Keeping in view, the gravity of the situation, the present regime, established another institution of F.T.O. through Ordinance 2000, exclusively to deal with the complaints against Revenue Division and former Justice Saleem Akhtar, being its first Ombudsman, worked day and night and within a short span of time of four years was a guardian of those who were victims of the officials working in the CBR.
The first Ombudsman, retired on 18.9.2004, after completion of his tenure, and he was succeeded by former Justice Munir A. Shaikh, fearless and strong in giving verdict.
Former Justice Abdul Wahid Siddiqui, former Judge, of the Federal Shariat Court, in an article, published in a law journal, stated as under: -
"That the judiciary in an Islamic State should be independent to an extent that the litigants, even if inimical to the system itself, must be treated under the process of law and no injustice should be done to them under the spell of over or under-tones and there lies the piety."
But in our country, a resourceful person gets what he likes and a resourceless, groans for justice, it is no piety.
One can hardly muster courage to write on corruption, or voice against it which is seen in every segment of the society. Very recently two judges of the Lahore High Court, were relieved on the charges of misconduct and the Apex court remarked "corruption was floating on the surface (b)" a chairman of central board of revenue, being chief of the apex tax-collecting institution was caught on the charge of corruption, who had accumulated huge money through illegal means and he had to pay back to the government treasury over Rs 10 million, with the promise to deposit balance in due course of time. (c) A retired Major, working in the National Accountability Bureau, was arrested for his being involved in corruption, who accumulated huge money through illegal means, by taking undue advantages of his rank, and around Rs 55 million on his pointation was recovered from his residence and probably more will be recovered.
In the given situation, the question arises how and where one should knock for justice.
POLICE: Everywhere in the world, police is the protector of right, property, honour, modesty and chastity but in our beloved country, the police is termed a barbarian force, friendly to criminals and cruel to law-abiding citizens so the people avoid to lodge complaints of victimisation, bribery or theft or other kinds of injustices, hence lawlessness, insurgency and corruption have found ways to flourish.
I am very painfully constrained to say that if not all, but the majority of CBR staff are directly involved in corruption and it is thriving because there is no accountability, which can create awe and fear among them. This can be seen from their living standard, which does not match with their permissible income and no one questions it. Actually they have developed a tendency to harass the tax-payers and extract money.
Unfortunately, it is thought that they are final adjudicators in fiscal matters although law reports are replete with decisions and judgements of the superior courts, wherein these actions of the CBR and its staff have been checked and reversed, but how many sufferers can afford litigation in the court, which is not only costly but also time-consuming hence the tax-payers rightly consider this institution of FTO as guardian of their rights, protector of their claim and saviour of there interest, where speedy justice is done and that too without cost.
Thanks to Almighty Allah, the FTO should also feel happy that this institution, up till now, is free from corruption, the staff are co-operative and amenable to discipline and advisors (dealing officers) are well versed with the rules and regulations and are fully capable of coping with the job of grievance redressal enshrined and entrusted upon them.
In my humble opinion, one cause may be the existence of Article 32 in the Ordinance, which is liberally and generously being used by the CBR in order to defeat the very purpose of the establishment of this august forum, which is friendly to the victims and sufferers, but the FTO has not yet come out with his sharp-edged sword to eradicate this monster of corruption from the tax-collecting agency.
Further, Article 9 (2) (b) of the Ordinance is also considered by the staff of the CBR a smelling rose in their hands and very often they challenge the jurisdiction of the FTO in para-wise comments. I do not know, what is the legal position, when the Board orders to implement the recommendation of the FTO, whether a Collector has the right or power to file appeal, who is subordinate to the authority ordering implementation.
In any case, this is high time, this tendency is checked, deprecated and discouraged, as simply to say, maladministration established has failed to yield any fruitful result, as it does not cause any injury to those, who are responsible for irregularity, and injustice.
On March 11, 2005, I was given an interview by former Justice Munir A. Shaikh.
I proposed to him: [(a) must bear complaint numbers so that the same could be cited, b) If possible, the findings be got published in Urdu-dailies, translating in brief, c) Jurisdiction of punishing officials responsible for mal-administration of serious nature should be invoked, which is imperative to streamline the administration, d) the complaints, which are rejected, necessary to be re-examined on the basis of material available before signing the same as the valuable right is involved.
Before parting I wish to state that although the F.T.O, acts as quasi-judicial, still he has the power of the supreme court in many respects and in some special circumstances and exceptional cases has the power to ignore the laws, if ground reality confirms the truth of victimisation and maladministration alleged in the complaint. He can create the law.
The Ombudsman has full power and authority to provide speedy justice and relief to the aggrieved persons on the basis of natural justice, without bothering what law says or what rule is but what is fact, as the law of necessity dispenses, which otherwise is not lawful to be done. It is required to examine or look into the matter, and not the nomenclature for determining its validity.
SIR WILLIAM SCOT, SAID IN THE GRATITUDINE (1801) "Necessity creates the law." It supercedes rules and whatever is reasonable and just in such cases is likewise legal.
In view of the recent instance taken by the supreme court in Anisa Rehman vs P/A 1994 SCMR 2234, where breach of natural justice has been equated with breach of law.
Further, the Supreme Court of Pakistan, in civil appeal No 48, of 1993 (PTCL 1998 CL: 354) decided on 28th November 1997, Pfizer Laboratories. vs Federation of Pakistan, has held that
"Latest judicial trend is to deprecate and to discourage withholdings of a citizen's money by a public functionary on the plea of limitation or on any technical plea, if it was not legally payable by him."
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