While disposing of a complaint on 13-12-2004, the Federal Tax Ombudsman observed that "Mr. Fariq Ullah (ITI) has been dragged in the dispute because his brother is a practising Advocate at Pakpattan. He should, therefore be posted out in the same manner as Rao Abdul Qayyum (ITI)" . It was assailed by Farid Ullah, appellant, through the petition under Article 199 of the Constitution of Islamic Republic of Pakistan, 1973 which petition has been dismissed by a learned Single Judge of this Court on 25-1-2005. This is Intra-Court Appeal thereagainst.
2. The prime contention of the learned counsel is that the Federal Tax Ombudsman had no jurisdiction to make any such observation in exercise of his jurisdiction under the law i.e. Establishment of the Office of Federal Tax Ombudsman Ordinance, 2000.
3. Suffice it to observe that the view taken by the learned Single Judge while dismissing the petition of the appellant that "Malaministrasection in the Central Board Revenue or any of its establishment can be taken notice of by Federal Tax Ombudsman" is not unjustified. The Ombudsman could suggest measures to curb the maladministration in view of the facts of a particular case. Moreover, if the appellant had any grievance, he could have agitated the matter by filing representation before the President of Pakistan, even if the Department was not recommending any such representation. In such view of the matter, the learned Single Judge was justified to take the view that the Constitutional #TBS petition was not entertainable. In the circumstances, we find no valid basis to take a different view of the matter or to interfere with the order, passed by the learned Single Judge. The appeal is