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ISLAMABAD: The Federal Board of Revenue (FBR) has penalised an Inland Revenue Officer, who was involved in issuance of manual notices to the taxpayers to frame assessments for recovery of taxes. The Admin Wing of the FBR has issued an order in this regard.

According to details of the case, the disciplinary proceedings were initiated against the said IRS officer on account of "Inefficiency" and "Misconduct" under Government Servants (Efficiency & Discipline) Rules, 1973 with the allegation that officer was involved in issuance of the manual notices, purportedly issued in the best interest of securing state revenue and the deposition of the tax confronted in the said notice. On the other hand, the FBR has rejected the stance of the IRS official and imposed penalty of "Censure" with stopping of performance allowance for six months on him.

When contacted, tax lawyer Waheed Shahzad Butt who has represented a case of similar nature recently before the Federal Tax Ombudsman told this correspondent that instant case is a rare example of severe mal-administration of justice and extreme administrative excesses.

Earlier, on the issue of non-issuance/service of statutory notices, Secretary Revenue Division, Member (IR) Operations and some tax employees have been required to appear before the FTO in a complaint, tax lawyer added.

The FBR's order stated: "Disciplinary proceedings were initiated against the said IRS officer. Charge sheet and statement of allegations on account of "Inefficiency" and "Misconduct" under Government Servants (Efficiency & Discipline) Rules, 1973 were issued.

The Inquiry Officer submitted his report, wherein, the confronted charges were established. During the course of personal hearing the officer contended that no mala-fide intention was involved in issuance of the manual notices by him and the same was done in the best interest of securing state revenue and the deposition of the tax confronted in the said notice is testament of the same.

Member (Admn/HR), being the authorised officer, is of the opinion that although the charges of "Inefficiency" & "Misconduct" levelled against officer stand established. However, keeping in view the recommendation of inquiry officer regarding the circumstances and low level of experience of officer, Member (Admn/HR) in the capacity of authorised officer in the instant case, imposed minor penalty of "Censure".

His performance allowance shall be stopped for six months as provided in Performance Allowance Guidelines, 2015, and he shall have to appear afresh for restoration of the same, the FBR added.

Copyright Business Recorder, 2021

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