ISLAMABAD: Lahore High Court (LHC) has ruled that office of President of Pakistan has caused miscarriage of justice to entertain and pass a decision on the representation (appeal) filed by the Federal Board of Revenue (FBR) against the decision of the Federal Tax Ombudsman (FTO) in a tax refund matter.
It is learnt that a petition was filed by a taxpayer seeking refund from FBR through Lahore-based tax lawyer Waheed Shahzad Butt, challenging the FBR’s action to file representation before the President against the order passed by FTO wherein objection of jurisdictional issue has gone a begging and was not adverted to in the order passed by the President.
It is evident that this question was neither alluded to nor decided while passing the order and this has indeed impinged upon right of the taxpayer to be dealt with in accordance with law. Resultantly, the order of President is liable to be set aside.
The LHC vide order 17.12.2020 stated; through the instant constitutional petition filed under Article 199 of the Constitution, the petitioner has challenged order passed by the Respondent No. 1 (President). At the outset, the learned counsel for the petitioner contended that an important issue regarding the limitation was taken up in the reply filed to the representation on behalf of the petitioner. That objection has gone a begging and was not adverted to in the impugned order passed by the President.
He has relied upon the case law to bring home the assertion that President in the exercise of its powers under the Federal Tax Ombudsman Ordinance cannot condone the delay in filing of the representation. Upon a perusal of the impugned order, it is evident that this question was neither alluded to nor decided while passing the impugned order and this has indeed impinged upon right of the petitioner to be dealt with in accordance with law.
This has caused miscarriage of justice and the impugned order is liable to be set aside on this ground. In view of the above, this petition is allowed and the impugned order is hereby set aside, LHC order added.
Copyright Business Recorder, 2020