ABDUL HAFEEZ QURESHI VS SECRETARY, REVENUE DIVISION, CENTRAL BOARD OF REVENUE, ISLAMABAD
2002 P T D 2700
[Federal Tax Ombudsman]
Before Justice (Retd.) Saleem Akhtar, Federal Tax Ombudsman
ABDUL HAFEEZ QURESHI and others
Versus
SECRETARY, REVENUE DIVISION, CENTRAL BOARD OF REVENUE, ISLAMABAD
Complaint No. 1494/K of 2001, decided on /01/.
th
March, 2002. Establishment of Office of Federal Tax Ombudsman Ordinance (XXXV of 2000)‑‑‑
‑‑‑‑S.9‑‑‑Illegal demand of gratification by the clerk of the factory for completion of assessment and delivery of assessment order of the factory's employees‑‑‑Grievance that clerk of the factory had been demanding illegal gratification for getting the assessment of the complainant and employees finalized could not be without any basis‑‑ Every possibility existed that factory clerk might be making demands as alleged either without the knowledge .of the Tax Employees or with their connivance‑‑‑Such demand of money for getting the assessment of the factory employees finalized or to obtain it from Department and deliver to them brings bad name to the Department‑‑‑Federal Tax Ombudsman recommended that the Commissioner of Income‑tax to ensure that the assessment of the complainants and all other employees and workers of the factory be completed within one month; that the assessment order be delivered to the complainant and other assessee personally or through registered post A/D and not through any intermediary or employee of the factory and that such procedure should be followed in future as well.
Abdul Hafeez Qureshi Complainant.
Mujeebuddin Khan, DCIT/Special Officer‑II, RCIT Office Southern Region, Karachi.
DECISION/FINDING
Mr. Abdul Hafeez Qureshi the complainant has alleged that the administration of the company namely Messrs Filter Pakistan (Pvt.) Ltd., Hub Balochistan has been deducting income‑tax from salary and submitting statement of such deduction to the Income Tax Department for the last several years. However, the Supervisor (Administration) Mr. Riaz Ahmed Khan has not fulfilled his responsibility and had demanded illegal gratification for getting the assessment finalized. This is as a revengeful measure since one of the employees of the company Mr. Sultanul Arfeen had refused to pay any illegal gratification to Mr. Salamuddin. As a matter of fact, the complainant Mr. Abdul Hafeez Qureshi has further alleged that Mr. Salamuddin and Mr. Riaz Ahmad Khan, Supervisor have joined hands with each other to intimidate and coerce the employees of Filters Pakistan (Pvt.) Ltd. who had given evidence against Mr. Salamuddin former Upper Division Clerk of Hub Circle, Hub Balochistan. This is .retaliatory measure against such employees.
2. The complaint of Mr. Abdul Hafeez Qureshi is signed by six other employees of the same company i.e. Messrs Filters Pakistan (Pvt.) Ltd. Hub. The nature of the complaint is the same. The co‑complainants namely Messrs Sh. Farid Azam, Farooq Iqbal, Asif Shamim, Tahseenul Haq and Iqbal Ahmed Khan have alleged that the attitude of Mr. Riaz Ahmad Khan, Supervisor (Admin.) and Mr. Salamuddin, former UDC of Hub Circle, Hub is hostile towards the co‑complainants and Mr. Riaz Ahmad Khan particularly has been demanding money from these employees for settling their income‑tax matters. The employees have not so far been issued assessment orders because the Supervisor (Admn.) of the company has not received favours from the co‑complainants mentioned above. It has also been alleged that Mr. Salamuddin former UDC of Hub Circle is still continuing to visit factory and is very much a party to this sordid affair. Mr. Salamuddin was specifically asked to reply the allegations levelled against him by the co‑complainants. While replying to the allegations Mr. Salamuddin vide letter dated 26‑1‑2002 has stated that one of the relatives of his wife had died and he had gone to the factory to offer his condolence. He has totally denied the allegations that he is demanding money illegally for settling income‑tax matters of the co‑complainants through Mr. Riaz Ahmad Khan, Supervisor (Admn.) of the factory. Mr. Salamuddin has also enclosed statements of two persons who were co‑complainants in the case stating that they have no enmity or grievance against Mr. Salamuddin. The Inspector of the Circle Mr. Babar Ali recorded statements of some of the co‑complainants on 25‑10‑2001 namely Messrs Asif Shamim, Farooq Iqbal and Farid Azam. In the Statements on solemn affirmation the above mentioned complainants have all stated that they have no personal enmity with Mr. Salamuddin and they have all requested that the workers of the factory should not be harassed by him.
3. In response to necessary notice Mr. Abdul Hafeez Qureshi appeared along-with Messrs Farooq Iqbal, Assistant Electrical Supervisor, now an ex‑employee, Asif Shamim and Tahseenul Haq. Sh. Farid Azam and Iqbal Ahmed Khan did not appear on the date of hearing since their services have been terminated and they are no longer employees of the company. Mr. Salamuddin also appeared and once again reiterated that some employees of the factory have grudge against him for no good reason. He clarified his position by stating that his one visit to the factory was in connection with the death of one of his relatives. He also contended that as a result of disciplinary proceedings against him in the complaint of Mr. Sultanul Arfeen bearing No.422‑K/2001 he has been demoted as Lower Division Clerk from Upper Division Clerk and has also been posted to Quetta as a punitive action. He has thus ceased to exercise any influence on tax matters of the employees of Messrs Filters Pakistan. (Pvt.) Ltd. However, he has recorded his statement dated 11‑2‑2002 in which he has categorically assured that the co‑complainants will have no cause of grievance against him.
4. Having heard the co‑complainants and Mr. Salamuddin it appears that the cause of grievance is Mr. Riaz Ahmed Khan, Supervisor (Admn.) of the factory in connivance with Mr. Salamuddin. The co -complainants have contended that he is not cooperating with the workers of the factory and is not delivering to them their assessment orders which used to be delivered by him in the past. Although Mr. Salamuddin former UDC of Hub Circle, Hub has been demoted as LDC in complaint case of Mr. Sultanul Arfeen bearing No. 422‑K/2001 wind removed from Circle he admitted to have visited the factory at Hub and the explanation offered is vague and unsatisfactory. Naturally he would be nursing grudge against the complainant for his demotion and transfer. He was closely connected with Riaz who had been in league with him in illegal activities. His involvement in retaliatory action through Riaz cannot be ruled out. He has given an undertaking vide his letter dated 11‑2‑2002 that co‑complainants will not have any cause of grievance in future against him. Let it be accepted on its face value.
5. The grievance that Riaz has been demanding illegal gratification for getting the assessment of the complainant and employees finalized cannot be without any basis. Similar complaint was made try Sultanui Arfeen referred above against Riaz and Salamuddin in which the later was penalized. There is every possibility that Riaz may be making demands as alleged either without the knowledge of the Tax Employees or with their connivance. Such demand of money for getting the assessment of the factory employees finalized or to obtain it from Department and deliver to them brings bad name to the Department.
6. It is recommended that
(i)The Commissioner of Income Tax to ensure that the assessment of the complainants and all other employees and workers of the factory viz. Filters Pakistan (Pvt.) Ltd. be completed within one month.
(ii)The assessment order be delivered to the complainant and other assessees personally or through registered post A/D and not through any intermediary or employee of the factory.
(iii)This procedure should be followed in future as well.
(iv)Compliance be reported within 45 days.
C.M.A./M.A.K./404/FTO
Order accordingly.