ISLAMABAD, Aug 22: Federal Tax Ombudsman (FTO) Justice Saleem Akhtar (retired) has asked the Central Board of Revenue (CBR) to identify those tax officials responsible for forging entries in the records of taxpayers.

The ombudsman recommended the CBR that the tax functionaries responsible for antedating assessments, forging entries in the record and registering taxpayers that resulted in harassment be identified for necessary action.

The justice further said the CBR proceeded against those found guilty under the government servants efficiency and discipline rules, 1973. The recommendations in this regard be submitted to this office within 60 days of the order, the FTO said.

Prof Dr Mohammad Nauman Ahmad, Lahore, in his complaint against tax officials alleged that the reassessment for the years 1998-99 to 1994-95 were antedated. He requested the FTO that the seven reassessments be cancelled.

The ombudsman observed that the lapse resulting in the seven set aside assessments becoming time-barred was attempted to be covered up by antedating the assessments.

The justice told the CBR that the recovery proceedings, by way of notices under section 140 of the ordinance, be dropped by vacating the attachment of salary on the consideration that the plot worth Rs500,000 stood attached and would satisfy the arrear demand if any.

Moreover, he said there was likely to be a further refund after implementation of these recommendations.

He said the assessments for the years 1998-99 to 1994-95 be amended so as to restore the situation and the returns as filed be accepted.

The excess payments might be adjusted against the arrears in respect of assessment year 1998-99. And the latest position of arrears and refunds be notified to the complainant, the FTO said.

The compliance in the report of complainant be reported within 30 days of this order, he added.