ISLAMABAD: The Judicial Activism Panel (JAP) has formally taken up the matter of an alleged unlawful exercise of authority by the Registrar Federal Tax Ombudsman (FTO), Pakistan, before international accountability forums, including the International Ombudsman Institute (IOI), Vienna, the Asian Ombudsman Association Secretariat, and the OIC Ombudsman Association.
Sources told this correspondence that the controversy stems from a letter dated 16.07.2026, issued by the Registrar, FTO styled as “Pre-Hearing Requirements in Respect of Maintainability of Review Petitions”.
In its interim reply by JAP headed by Muhammad Azhar Siddique, Senior Advocate Supreme Court of Pakistan, addressed to Registrar FTO and copied to the international ombudsman bodies, the JAP described the letter as unprecedented, stating that no such “pre-hearing requirements” or “pre-hearing directions” find mention, sanction, or precedent in the Establishment of the Office of Federal Tax Ombudsman Ordinance, 2000, the Federal Ombudsmen Institutional Reforms Act, 2013, the Federal Tax Ombudsman Investigation and Disposal of Complaints Regulations, 2001, or in reported case law.
READ MORE: JAP takes up matter of ‘unlawful’ exercise of authority by Registrar FTO
The JAP has raised a fundamental jurisdictional objection, contending that the Registrar’s office performs purely ministerial and administrative functions, and that the determination of maintainability of any petition is a judicial function vesting exclusively in the adjudicating forum.
It has asserted that the Registrar possesses no statutory authority under any applicable law to raise, entertain, or process questions of maintainability through administrative correspondence, and has demanded that the Registrar’s office disclose the specific statutory provision under which it purported to act.
The reply further notes that the letter under objection recorded that it issued “with the approval of the FTO” and states that such approval cannot confer jurisdiction that the law itself does not provide. The JAP has also pointed to that a Registrar’s role on the judicial side is confined to ministerial functions, and has enclosed a detailed note on this jurisprudence as part of its submission.
The JAP has additionally raised concerns regarding the drafting of the Registrar’s letter, observing that its language and structure suggested it may have been generated with the assistance of Artificial Intelligence (AI) without independent legal scrutiny, and has called for greater diligence in official communications carrying legal consequences.
JAP stated that this step was necessary to safeguard the name and goodwill of the Ombudsman institution in Pakistan, which it alleged was, prima facie, functioning under what it termed “Institution Capture by former FBR Tax Employees.”
The JAP has demanded that the letter dated 16.07.2026 be withdrawn, that pending review applications be placed before the FTO for hearing on merits without insistence on extra-statutory pre-hearing conditions.
The Panel has stated that the matter will continue to be pursued before all available domestic and international forums to ensure transparency and adherence to due process within the Office of the FTO.
Copyright Business Recorder, 2026
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