ISLAMABAD, July 31: The Federal Tax Ombudsman (FTO), Justice (Retd) Saleem Akhtar has asked the chairman, Central Board of Revenue (CBR), to direct the senior tax officials to ensure rule of law in deciding the cases of taxpayers.

The ombudsman recommended to the chairman to impress upon the officer specially in BS-20 and BS-21 to ensure rule of law and motivate them to seize every opportunity to avoid unnecessary litigation on settled issues and mistakes apparent from record notwithstanding any pending appeals that could always be withdrawn or dismissed as infructuous.

The decision was taken on the complaint of one taxpayer, Sohail Zaheer Lari, who alleged that the deputy commissioner of income tax/wealth tax issued a notice to him in respect of assessment year 1997-98, which, he said, was contrary to law because deemed assessment had already been passed as recorded on the order sheet.

The FTO asked the commissioner to ensure that a fresh wealth tax assessment for assessment year 1997-98 was passed in pursuance of the order of the commissioner of wealth tax (Appeals) on the basis of correct facts available on record and in accordance with law.

He said that the taxation officer should issue copies of record required by the complainant in accordance with the law.

The FTO said the taxation officer should allow the compensation admissible under section 102 of the repealed income tax law on all delayed refunds whether adjusted against any other demand or issued by cheques.

He said that the taxation officer disposed of all pending rectification applications and gave effect to orders in appeals.

The FTO said that the taxation officer issued refunds with compensation for delay, if any due, after due and proper compliance of the foregoing recommendations and the compliance be reported within 45 days.