Definition of maladministration has been provided in section 2(3) of the Establishment of the Office of Federal Tax Ombudsman Ordinance, 2000 according to which "maladministration" includes:
- a decision, process recommendation, act of omission or commission which;
- 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; is perverse, arbitrary or unreasonable, unjust, biased, oppressive, or discriminatory;
- is based on irrelevant grounds; or
- 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;
- neglect, inattention, delay, incompetence, inefficiency and ineptitude, in the administration or discharge of duties and responsibilities;
- repeated notices, unnecessary attendance or prolonged hearings while deciding cases involving-
- assessment of income or wealth;
- determination of liability of tax or duty;
- classification or valuation of goods;
- settlement of claims of refund, rebate or duty drawback; or
- determination of fiscal and tax concessions or exemptions;
- willful errors in the determination of refunds, rebates or duty drawbacks;
- deliberate withholding or non-payment of refunds, rebates or duty drawbacks already determined by the competent authority;
- coercive methods of tax recovery in cases where default in payment of tax or duty is not apparent from record; and
- 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.
HOW TO TAKE COGNIZANCE
Cognizance can be taken by the FTO:
- In a complaint filed by any aggrieved person;
References received from:
- President of Pakistan;
- Supreme Court of Pakistan;
- High Courts;
- Senate;
- National Assembly; and
- Own Motion.