October 15, 2002	Tuesday	Sha'aban 8, 1423

ISLAMABAD, Oct 14: The Federal Tax Ombudsman (FTO), Justice (Retd) Saleem Akhtar has set aside the order-in-original passed by deputy collector adjudication, Faisalabad.

The FTO observed that the order-in-original passed by deputy collector was not valid because it has been passed without fulfilling the legal requirements regarding service of notices, said an official announcement issued on Monday.

It has also totally ignored the apparent position that the complainant had duly applied for de-registration, because he had sold his business and shifted to another city, observed the FTO.

The complainant, Ali Enterprises, Faisalabad alleged in his complaint that the sales tax department had not only failed to de-register the complainant,but levied penalty in his case. The deputy collector, adjudication has imposed a penalty of Rs10,000 under section 33(3) b and Rs25,000 under section (4) of the sales tax.

In his short order, the Ombudsman recommended that the order- in-original passed by the deputy collector, adjudication be cancelled under section 45 A of the sales tax act with the directions that the matter be re-examined.

He further said that the complainants be allowed a proper opportunity of being heard and compliant report should be submitted to his office within 30 days.

The Ombudsman further recommended that the complainant’s application for de-registration be decided expeditiously within 60 days.