Islamabad The Federal Tax Ombudsman (FTO) has declined a review petition challenging its earlier findings in a complaint, holding that no error apparent on the face of the record existed to justify review. He also directed the Inland Revenue authorities to undertake a comprehensive examination of a separate issue of alleged maladministration that came to light during the review proceedings. The order shows that the original findings correctly reflected the factual record available when they were rendered and therefore could not be reopened merely because additional material surfaced later. However, during the review proceedings, the production of complete official records disclosed a distinct administrative issue relating to the accounting and treatment of payments admittedly received from the taxpayer
during investigation proceedings and their subsequent treatment while implementing the order of the Appellate Tribunal Inland Revenue and processing the taxpayer’s claim. The FTO observed that although legal issues arising from the underlying tax dispute are presently pending before the Lahore High Court, such pendency does not relieve the tax administration of its continuing obligation to correctly account for taxpayers’ payments, faithfully implement appellate orders and ensure that no maladministration occurs in the discharge of its statutory functions. "Where any omission, computational error or other instance of maladministration is found, corrective action has been ordered in accordance with law. " He said the exercise should be completed within sixty days, with compliance to be reported to the FTO Secretariat within 15 days thereafter.