10.     Procedure and evidence :

(1)    A complaint shall be made in writing on solemn affirmation or oath and shall be addressed to the Federal Tax Ombudsman by the person aggrieved or, in the case of his death, by his legal representative and may be lodged in person at the office or handed over to the Federal Tax Ombudsman in person or sent by any other means of communication to the Office.

(2)    The Federal Tax Ombudsman shall not be entertain anonymous or pseudonymous complaints.

(3)    A complaint shall be made not later than six months from the day on which the person aggrieved first had the notice of the matter alleged in the in the complaint, but the Federal Tax Ombudsman may conduct any investigation pursuant to a complaint which is not within time if he considers that there are special circumstances which he deems proper in the interest of justice to entertain the complaint.

(4)    When the Federal Tax Ombudsman proposes to conduct an investigation he shall issue to the Secretary of the Revenue Division, and to the person who is alleged in the complaint to have taken or authorised the action complained of, a notice calling upon him to reply to the allegations contained in the complaint. 

Provided that the Federal Tax Ombudsman may proceed with the investigation if no response to the notice is received by him from the Secretary or other person within thirty days of the receipt of the notice or within such longer period as may be allowed by the Federal Tax Ombudsman, for sufficient cause to be recorded.

(5)    Every investigation shall be conducted in private, but the Federal Tax Ombudsman may adopt such procedure as he considers appropriate for such investigation and he may obtain information from such persons and in such manner and make such inquiries as he thinks fit.

(6)    A person shall be entitled to appear in person or be represented before the Federal Tax Ombudsman.

(7)    The Federal Tax Ombudsman shall, in accordance with the rules made under this Ordinance, pay expenses and allowances to any person who attends or furnished information for the purposes of any investigation.

(8)    The conduct of an investigation shall not affect any action taken by the Revenue Division, or any power or duty of the Revenue Division to take further action with respect of any matter subjected to the investigation.

(9)    For the purposes of an investigation under this Ordinance, the Federal Tax Ombudsman many require any Tax Employee to furnish any information or to produce any document which in the opinion of the Federal Tax Ombudsman is relevant and helpful in the conduct of the investigation, and there shall be no obligation to maintain secrecy in respect of disclosure of any information or document for the purposes of such investigation.

(10)    In any case where the Federal Tax Ombudsman decided not to conduct an investigation, he shall send to the complainant a statement of his reasons for not conducting the investigation.

(11)    Save as provided in the Ordinance, the Federal Tax Ombudsman shall regulate the procedure for the conduct of business or the exercise of powers under this Ordinance.