Mrs. RAZIA AHMED LALIWALA VS SECRETARY, REVENUE DIVISION, ISLAMABAD
2005 P T D 1042
[Federal Tax Ombudsman]
Before Justice (Retd.) Saleem Akhtar, Federal Tax Ombudsman
Mrs. RAZIA AHMED LALIWALA
versus
SECRETARY, REVENUE DIVISION, ISLAMABAD
Complaint No. 428-K of 2004, decided on /01/.
5th July, 2004. Establishment of Office of Federal Tax Ombudsman Ordinance (XXXV of 2000)-
----Ss. 2(6) & 9(2)(b)---Prevention of Smuggling Act (XII of 1977),S.31--- Jurisdiction--- Show-cause notice--- Relevant legislation---Complainant was aggrieved of notice issued by Special Judge under section 31 of Prevention of Smuggling Act, 1977---Anti-Narcotic Force did not fall under the jurisdiction of Federal Tax Ombudsman Ordinance, 2000--- Prevention of Smuggling Act, 1977 became a relevant legislation under section 9(2)(b) of the Federal Tax Ombudsman Ordinance, 2000 only when Revenue Division or any Tax employee working under the said Division had invoked the same---Grievance of the complainant held did not lie within the jurisdiction of Federal Tax Ombudsman.
A.M. Laliwala for the Complainant
FINDINGS/DECISIONS
The complainant is aggrieved by the action of Anti-Narcotic Force, Ministry of Interior, Government of Pakistan for laying an allegedly incorrect information before the Special Judge Anti-Smuggling Sindh, Karachi for action under section 31 of the Prevention of Smuggling Act, 1977 (hereinafter referred to as the Act) on 26-6-1995 followed by additional information laid on 15-11-1995 stating therein, inter alia, that the apartment building known as Palm Beach Homes, on plot of land bearing Nos. 7/8, Block-2, Clifton, Karachi was constructed by Muhammad Anwar Khan Khattak alias M. Anwar Achakzai, allegedly a known smuggler, out of income earned from smuggling drug trafficking.
2.It is further alleged that the Special Judge has issued notice under section 31 of the Act to the said Muhammad Anwar Khan Khattak on 10-10-1996 to show cause why, inter alia, the said property should not be declared to be property acquired by smuggling and be not forfeited to the Federal Government. The Notice has been published in the daily newspapers.
3.The complainant who has entered into an agreement of sale, on 15-3-2002 by Ms. Mehvish Sultana,a sub-lessee of Flat No. B-14 in the said building, for purchase of the said Flat has been prevented to get the sale-deed registered because the Registrar considers that the title to the said property is disputed and the matter is sub judice.
4.The complainant s plea with the Anti-Narcotic Force to rectify the alleged mistake in the information that the aforesaid apartment building and more specifically the aforesaid Flat No.B-14 was held by the aforesaid alleged smuggler either in his own name or in the name of any of his relative or associate on 20-6-1995 has been rejected.
5.Jurisdiction of this Forum is being invoked on the ground that Prevention of Smuggling Act, 1977 is included in the definition of the term Relevant Legislation given in subsection (6) of section 2 of the FTO Ordinance XXXV of 2000.
6.The Authorised Representative of the complainant has been heard. He concedes that the Anti-Narcotic Force does not fall under the jurisdiction of this Forum as provided under subsection (1) of section 9 of the FTO Ordinance. The Prevention of Smuggling Act, 1977 become a relevant legislation under section 9(2) (b) of the Federal Tax Ombudsman Ordinance only when the Revenue Division or any tax employee working under the said Division has invoked it.
7.The aforesaid grievance of the complainant does not lie in the jurisdiction of this Forum. The complaint cannot be entertained for investigation. The file is closed.
M.I./337/FTOComplaint filed.