Alternative Disputes Resolution (ADR) committees are not functioning properly due to the lukewarm attitude of departmental representatives (DRs) who attend the meetings without any preparation. In a bid to improve the situation, the CBR has decided to nominate competent tax officials as DRs for the dispute resolution committees.
A chairman of ADR committee told this correspondent on Sunday that CBR has repeatedly issued orders for appointment of the ADR committees in different cases and issued directives that the committees must send their recommendations within 30 days. Despite all these instructions, the CBR does not timely send the copies of the applications and supporting documents to the chairmen and members of the committees. This creates an embarrassing situation for the committees which are unable to finalise the recommendations within the given time period.
He said that the Board has devised a procedure to be adopted by the collectorates to streamline the functions of the Committees appointed under section 47 A of Sales Tax Act 1990, Section 36 D of the Central Excise Act, but unfortunately no Collectorate, except the Large Taxpayer Unit (LTU), Karachi, is following the laid down procedure.
Moreover, it has been observed that departmental representatives do not come prepared to plead their cases. Thus, the committees find it difficult to take up the case. Although the committee heads are against any adjournment, but lack of preparation by either party results in unnecessary adjournment of the cases.
Therefore, the Board should immediately take necessary steps to ensure quick disposal of cases pending with ADR committees.
On complaints of ADR committees chairmen, the CBR has taken several decisions to improve the working of the committees.
The CBR has issued instructions to all regional collectors to immediately nominate competent officers, who are not only well-conversant with the case, being heard by the committee, but should also attend the meetings of the committee with full preparation so that the cases may be defended properly.
This will ensure speedy disposal of cases processed by the ADR committees, sources added.