Any person can file a complaint with the FTO if he feels aggrieved by an action or inaction of any functionary of the Revenue Division / FBR or its field formations which involve injustice and maladministration as defined in Section 2(3) of the FTO Ordinance 2000 as under:
"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, favouritism,
nepotism, and administrative excesses;
(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.
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