ISLAMABAD: The Supreme Court of Pakistan has ordered the Federal Board of Revenue (FBR) to upload all orders and notifications in its website to facilitate the taxpayers.
Hearing a review petition against the authority of the income tax commissioner regarding delegation of his powers to subordinate officer, Chief Justice of Pakistan (CJP) Qazi Faez Isa remarked that when the legislature makes a law all and sundry are duty bound to follow it.
The CJP maintained that the working of the FBR should be transparent so people can trust it and order it to upload all its orders and notifications on its website. “If the working of the FBR will not be transparent, how will it win public’s trust? And if the FBR is not transparent, how will it persuade the people to pay taxes?” Justice Isa observed.
Dismissing the review petition, the CJP fined the commissioner for “wasting court’s time” and ordered him to pay Rs10,000 to a welfare organisation within a week and submit the receipt.
The FBR counsel earlier submitted that the Peshawar inland revenue commissioner had delegated the powers related to tax assessment to the deputy commissioner. Justice Isa asked him under which law the commissioner could delegate his powers to a deputy commissioner?
The CJP remarked that under Section 122 of the Income Tax Ordinance the commissioner was not authorised to delegate his powers to anyone.
The counsel for the FBR replied that the order for transfer of powers was given [orally] but it was not published.
Justice Isa asked him “Why the FBR keeps its orders hidden. Isn’t it that the FBR does not publish orders to use them in specific cases?”
“This case is a classic example of wasting court’s time,” the CJP remarked.
The chief justice said the Supreme Court had rightly ruled in its 2022 judgement that the commissioner could only determine tax and could not transfer powers.
The court ordered to send a copy of the Supreme Court judgement to the commissioner and said it should also be communicated to all the directors and officials of the FBR.
