The Federal Board of Revenue (FBR) for the first time issued a "settled policy" to the tax officials for placing tax-related cases regarding Board and its field formations before the higher judicial fora to curtail wastage of time spent in litigation at lower courts.
In this connection, the FBR has issued instructions to all Chief Commissioners of Large Taxpayer Units (LTUs) and Regional Tax Offices (RTOs) and all Collectors of Customs here on Monday. According to the FBR's instructions, during the hearing of ICA No 322/12 the Chief Justice Lahore High Court has shown his concern over improper representation in the Court and the Court has directed the Chairman, FBR to submit a "settled policy" in the matter of representation in the cases through one counsel before the Court. In pursuance of the Court's directions following guiding policy in this regard duly signed by the Chairman has been submitted before the Court.
After careful consideration, the FBR has issued the guiding policy for the field formations. Under the new policy, the power of attorney shall be issued by the respective Chief Commissioner Inland Revenue/Collector of Customs, Director, Intelligence & Investigation relating to the cases of their respective jurisdiction/regions and such power of attorney shall also to be treated to have been issued on behalf of the Federal Board of Revenue in such cases where no redressal of grievance in particular against FBR is prayed. In such a way there shall be one counsel in the petition representing all the respondents including FBR and subordinate offices.
In case of reference under section 133 of the Income Tax Ordinance, 2001, under section (u/s) 47 of the Sales Tax Act, 1990, u/s 34 of the Federal Excise Act. 2005 and u/c 136 of the Customs Act, 1969, the power of attorney for representation in the High Court shall be issued by the respective commissioner Inland Revenue/Collector of Customs, Director, Intelligence & Investigation having jurisdiction of the case.
If any particular action, on the part of FBR is challenged, the FBR shall be informed by the respective Chief Commissioner Inland Revenue/Collector of Customs/Director, Intelligence & Investigation to take care and appoint the counsel in co-ordination with the concerned Chief commissioner Inland Revenue/Collector of Customs/Director, Intelligence & Investigation of their respective jurisdiction.
If so deemed appropriate, a team of lawyers shall be nominated in such matters of public importance to assist courts, FBR said. However, on call of the court, only senior legal advisor shall appear and immediately inform the respective authority as to the matter in issue. Besides above, taking this opportunity the Chairman on behalf of FBR also assured the court of utmost and unflinching endeavours in assisting the courts of law for speedy and unhindered hearing and disposal of cases.
To ensure effective and forceful representation before the courts, the FBR has further directed that the Chief Commissioners, Director Generals, Directors, Collectors and Commissioners must ensure that said policy is followed in letter and spirit. However, at stations where there is no Legal Advisor/Senior Legal Advisor, the heads of offices at such stations with mutual consultation will authorise one or two Advocates on panel who may appear on call of Court and immediately inform the respective authority as to the matter in issue who in turn will decide to assign the case to suitable Counsel to represent before the Court.
At stations where suitable Legal Advisors on retainership basis are available their services may be utilised in preference to the Advocates on Panel. Except the authorised advocates no one at his own shall be allowed to represent the FBR and its field organisations, FBR said. In cases where the Attorney General office requires assistance that must be provided well in time through experienced officers who are well versed with the facts of respective cases, FBR maintained. The filing of para-wise comments in cases where the Court so directs, must be ensured by the field formations. The list of legal advisors and advocates authorised to appear on Court's call shall be submitted to the Board within 15 days.
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