ISLAMABAD: Despite clear directives from the Islamabad High Court (IHC), the Federal Board of Revenue (FBR) has reportedly denied taxpayers access to “order sheet entries” relating to their tax assessment proceedings.
Speaking on the issue, tax lawyer Waheed Shahzad Butt termed the practice a “direct violation of binding judicial judgments.” He referred to several landmark rulings, including Mukhtar Ahmad Ali vs. The Registrar, Supreme Court (2023 SCP 312), Waheed Shahzad Butt vs. Federation of Pakistan (PLD 2016 Lahore 872), and Sprint Oil vs. Federal Tax Ombudsman through its Registrar, all of which affirm taxpayers’ right to access such records.
Legal experts point out that the denial not only defies judicial pronouncements but also contradicts FBR’s own long-standing administrative instructions.
These include Circular-Letter No. 3(9)IT-IV/78 dated March 28, 1978, and Circular No. 15 of 1958 dated October 8, 1958, which explicitly recognize taxpayers’ right to inspect and obtain copies of order or minute sheets. However, in practice, the system remains a “closed shop” at FBR offices in Lahore and Islamabad.
By disregarding these legal and administrative mandates, FBR field formations are acting with malice in law, Butt maintained.
Legal commentators view the situation as a serious challenge to judicial supremacy and a violation of taxpayers’ constitutional right to information under Article 19A of the Constitution. The matter is expected to attract the attention of oversight bodies and judicial forums in the coming days.
