Despite declaration of Nawaz Sharif Amnesty Scheme-2013 as illegal by Lahore High Court (LHC), Federal Board of Revenue (FBR) has yet not taken any steps to recover taxes from the beneficiaries of amnesty scheme earlier notified vide SRO No 1065(I)/2013. A tax expert told Business Recorder that the FBR has not obtained any Interim Restraining order from Division Bench of Lahore High Court (LHC) in the case of amnesty notified vide SRO No 1065(I)/2013 and declared illegal in 2018 by LHC.
The FBR has filed an intra-court appeal before a division bench of LHC against single bench LHC order, wherein amnesty scheme earlier notified vide SRO No. 1065(I)/2013 has been declared illegal in March 2018, however, no restraining order has been issued by the Division Bench in FBR''s appeal. Furthermore, a petition is also pending before LHC against Chairman FBR, who is reluctant to provide data of number of taxpayers who availed amnesty scheme and quantum of revenue loss faced by the National Exchequer due to introduction of amnesty scheme by the former Prime Minister Nawaz Sharif. The petitioner/taxpayer/complainant stated, "If one looks at the needy economy of Pakistan, culture of corruption, budget deficit, per capita income, begging for financial assistance by all governments and ever increasing gap between the rich and the poor, there is hardly any justification to allow blanket amnesty to certain class of taxpayers. The applicant/complainant being a taxpayer citizen of the country is aggrieved by the amnesty scheme, which not only caused huge loss to the national exchequer but also serious infringement of rights and discrimination against him and millions other taxpayers of Pakistan who are regularly paying their due taxes as per rates applicable under the law.
In this case earlier the FTO has also issued notice to the Secretary Revenue Division / Chairman FBR, while complaint has been filed for recovery of untaxed / black money introduced under amnesty scheme notified vide SRO No 1065(I)/2013. The complaint has been preferred before the FTO against Chairman FBR and all Chief Commissioners Inland Revenue, LTU(s), CRTO(s) & RTO(s) Pakistan.
The FBR letter to FTO stated: "The very complaint is not liable to be heard as the complainant has already filed writ petition No 14621 in the same issue, which was decided by the single bench of the Lahore High Court. The department has preferred an intra-court appeal against the decision of the single bench of the LHC."
The complainant further added that introduction of any tax amnesty scheme for tax evaders, is nothing but height of immorality fully sponsored by the state. The government instead of entertaining any such scheme should seriously consider introducing ''Asset-Seizure Scheme'' to confiscate undeclared/untaxed assets created from undisclosed/untaxed money and make laws to bring back looted money from tax cheaters.
Earlier, the LHC issued order which states: "This petition under Article 199 of the Constitution lays a challenge to the SRO 1065(I)/2013 dated 20.12.2013. At the outset the learned counsel for the petitioner has relied upon the judgment of the Supreme Court of Pakistan, to contend that the notification in issue in the present constitutional petition has been promulgated by the federal government without complying with the requirements as spelt out in the judgment of the Supreme Court of Pakistan and must be held to be ultra vires and unlawful. The contention of the learned counsel seems to have substance. Since the impugned notification does not comply with the constitutional mandate, the SRO No 1065(I)/2013 dated 20.12.2013 is hereby declared to be without lawful authority and of no legal effect."
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