MR. JUSTICE MUHAMMAD MUJEEBULLAH SIDDIQUI-(1). Granted.
2. In view of the order to be presently made, the application has been rendered infructuous.
3. The grievance of the petitioner is that the Federal Tax Ombudsman decided the issue in controversy between petitioner and the Customs officials, in their favour. The review application filed by the Department was also dismissed by the Federal Tax Ombudsman, and thereafter the time-barred representation was made by the C.B.R, to the President of Pakistan under section 32 of the Establishment of Office of Federal. Tax Ombudsman Ordinance, 2000, which was accepted without affording any opportunity to the petitioner for submitting their objections. It is further contended that the time-barred representation was accepted without condonation of delay and without assigning any reason for the condonation.
Similar issue already stands decided by a Division Bench of this Court in the case of Siddiqsons Weaving Mills (Pvt.) Ltd. v. Federation of Pakistan and others PTCL 2006 CL. 120.
For the reasons already recorded in the above cited judgment, the impugned order communicated to the petitioner through office Memorandum, dated 7th of November, 2003 is hereby set aside and the case is remanded to the President of Pakistan for fresh proceedings with the direction to follow the following procedure.
"(a) A notice shall be issued to the opposite party intimating that a representation has been received assailing the recommendations made by the Federal Tax Ombudsman.
(b) A copy of the representation shall be supplied to the opposite party.
(c) A reasonable opportunity of personal hearing or submission of reply/comments/written arguments shall be afforded to the opposite party.
(d) If the opportunity is provided to the opposite party for placing its point of view through written submissions/arguments, a reasonable time shall be allowed for furnishing the written submissions in reply.
(e) All the contentions raised in the representation and the written reply/submission shall be considered objectively and shall be disposed of by speaking order as required under S. 24-A of the General Clauses Act.
(f) If a time-barred representation is entertained the reason for entertaining such representation and condonation of delay shall be recorded in writing showing the law empowering to condone the delay. Such order shall be incorporated in the final order.
(g) A copy of the full text of the order accepting or rejecting representation shall be supplied simultaneously to both the parties."
The petition is allowed in the above terms.
It is further directed that the matter is very old therefore, the representation shall be decided afresh, within six months.