IHC directive violated: FBR denies taxpayers access to ‘order sheet entries’
ISLAMABAD: In a clear violation of Islamabad High Court’s directives, the Federal Board of Revenue (FBR) has reportedly denied taxpayers access to order sheets entries related to their tax assessment proceedings, declaring such official records inaccessible to the aggrieved taxpayers.
When contacted, tax lawyer Waheed Shahzad Butt described the move as “a direct violation of the binding judgments of the superior/higher judiciary,” citing landmark cases including Mukhtar Ahmad Ali vs. The Registrar, Supreme Court (2023 SCP 312), Waheed Shahzad Butt vs. Federation of Pakistan (PLD 2016 Lah 872), and Sprint Oil vs. Federal Tax Ombudsman through its Registrar (P-3346/2024).
The denial of access to order/minute sheets not only violates judicial pronouncements but also contradicts the FBR’s own administrative instructions issued decades ago in Circular-Letter No. 3(9)IT-IV/78 dated 28 March 1978 and Circular No. 15 of 1958 dated 8 October 1958, which explicitly recognize the right of taxpayers to inspect and obtain copies of such records but law is closed shop at FBR: Waheed added.
Super tax case: FBR counsel urges SC to set aside IHC ‘overreach’
By ignoring these legal and administrative mandates, the FBR field formations are acting with malice in law, creating an artificial façade of performance merely to impress the Prime Minister.
Legal experts view this development as a serious challenge to judicial supremacy and taxpayers’ constitutional right to information under Article 19A of the Constitution. The issue is likely to draw the attention of oversight bodies and judicial forums in the coming days.
Copyright Business Recorder, 2025
Comments
Comments are closed for this article.