The Lahore High Court (LHC) has summoned Commissioner Inland Revenue Muhammad Irfan Raza to appear in person before the LHC, for not allegedly issuing refund to a former employee of the Punjab government whose account was attached on the basis of tax default of the provincial government organisation.
It is reliably learnt that a former employee of the government of Punjab filed a contempt petition through tax lawyer Waheed Shahzad Butt against chairman FBR, minister of state for revenue, Muhammad Irfan Raza, CIR presently working as director internal audit, and Abdul Rauf Mayo, tax employee for not implementing order passed by the LHC wherein it was directed to refund the amount of the petitioner recovered from his bank account within two weeks time of receipt of certified copy of the order.
Earlier, the petitioner challenged the FBR's action to recover the tax default amount of the government of Punjab from his bank and denying the relief granted by the Federal Tax Ombudsman by filing representation before the President of Pakistan wherein the LHC held that case of the petitioner is one of maladministration for which the FTO has jurisdiction and as a result order passed by the President has been set aside with the directions to refund the amount within two weeks.
The petitioner told this correspondent that the state machinery has been misused by the FBR employees to take out funds from the bank account of innocent citizens. The money was withdrawn from the account of the petitioner with illegal motive that the petitioner is owner / proprietor of Idara-e-Kissan which is a special project of Punjab Livestock & Dairy Development Department. Tax employee Abdul Rauf Mayo attached bank account of the petitioner under Section 48 of the Sales Tax Act, 1990 without issuing any notice or following due process. The petitioner challenged these actions before the FTO who ordered in his favour. The respondent without issuing any notice to the petitioner attached his bank accounts and snatched funds. The FTO recommended that the amount be refunded to the petitioner within 10 days. However against this order, the respondents filed a representation before the President of Pakistan.
In this case assessment order is that of Idara-e-Kissan and has nothing to do with the petitioner.
Therefore the remedy under Section 45-B of the Act in the form of an appeal is neither effective nor efficacious for the petitioner. On the other hand, the Section 9 (1) of the FTO provides for the jurisdiction, function and powers of the FTO. The case of the petitioner as argued is one of maladministration for which the FTO has jurisdiction. The respondents are directed to refund the amount of the petitioner recovered from his bank account within two weeks time of receipt of certified copy of this order, the LHC ordered.
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