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2. Definitions :
In this Ordinance, unless there is anything
repugnant in the subject or context:-
(1) "Federal Tax
Ombudsman" means the Federal Tax Ombudsman appointed under section
3;
(2) "Inspection
Team" means the Inspection Team constituted under section 17;
(3) "maladministration"
includes:-
(i) a decision, process
recommendation, act of omission or commission which-
(a) is contrary to law,
rules or regulations or is a departure from established practice or procedure,
unless it is bona fide and for valid reasons;
(b) is perverse, arbitrary
or unreasonable, unjust, biased, oppressive, or discriminatory;
(c) is based on irrelevant
grounds; or
(d) involves the exercise
of powers, or the failure or refusal to do so, for corrupt or improper
motives, such as bribery, jobbery, favoritism, nepotism, and administrative
exceses;
(ii) neglect, inattention,
delay, incompetence, inefficiency and ineptitude, in the administration
or discharge of duties and responsibilities.
(iii) repeated notices,
unnecessary attendance or prolonged hearings while deciding cases involving-
(a) assessment of income
or wealth;
(b) determination of
liability of tax or duty;
(c) classification or
valuation of goods;
(d) settlement of claims
of refund, rebate or duty drawback; or
(e) determination of
fiscal and tax concessions or exemptions.
(iv) wilful errors in the determination
of refunds, rebates or duty drawbacks;
(v) deliberate withholding
or non-payment of refunds, rebates or duty drawbacks already determined
by the competent authority;
(vi) coercive methods
of tax recovery in cases where default in payment of tax or duty is not
apparent from record; and
(vii) avoidance of disciplinary
action against an officer or official whose order of assessment or valuation
is held by a competent appellate authority to be vindictive, capricious,
biased or patently illegal.
(4) "Office"
means the office of the Federal Tax Ombudsman;
(5) "prescribed"
means prescribed by rules made under this Ordinance;
(6) "Relevant Legislation"
means:-
(i) the Provisional
Collection of Taxes Act 1931 (XVI of 1931);
(ii) the Commercial
Documents Evidence Act, 1939 (XXX of 1939);
(iii) the Central
Excises Acts 1944 (I of 1944);
(iv) the Wealth Tax Act,
1963 (XV of 1963);
(v) the Customs
Act, 1969 (IV of 1969);
(vi) the Workers' Welfare
Fund Ordinance, 1971 (XXXVI of 1971);
(vii) the Prevention
of Smuggling Act, 1977 (XII of 1977);
(viii) the Income Tax Ordinance,
1979 (XXXI of 1979);
(ix) the Import of Goods
(Anti-dumping and Countervailing Duties) Ordinance, 1983 (III of 1983);
(x) section 7 of the
Finance Act, 1989 (V of 1989);
(xi) the Sales Tax Act,
1990;
(xii) section 12 of the
Finance Act, 1991 (XII of 1991);
(xiii) such other laws
having nexus with taxation as the Federal Government may, by notification
in the official Gazette, specify to be the Relevant Legislation for the
purposes of this Ordinance; and
(xiv) the rules, regulations
and notifications made or issued thereunder.
(7) "Revenue Division"
means the administrative unit responsible for the conduct of business
of the Federal Government in matters relating directly or indirectly with
the collection of revenue from federal taxes, levy of taxes, duties, cesses
or fees and declared as such by the Federal Government, and includes all
its subordinate departments, offices and agencies;
(8) "Staff Member"
means any officer or employee of the Office appointed under section 8
and includes advisers, commissioners, consultants, experts, fellows, interns,
liaison officers, bailiffs and other staff appointed under section 20;
(9) "Standing or
Advisory Committee" means a Standing or Advisory Committee established
under section 18; and
(10) "Tax Employee"
means an employee of the Revenue Division and includes an officer and
any other functionary serving in, or any office subordinate to, the said
Division.
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