LAHORE: Large Taxpayers Unit (LTU) Additional Commissioner Legal Zone-IV Shahid Sattar has said that legal wing is playing a vital role for increasing revenue under the supervision of FBR. The legal wing defends cases before Commissioner Appeals, Appellate Tribunal Inland Revenue (ATIR), High Court (HC) and Supreme Court (SC).
During an exclusive interview with Customs Today, Shahid Sattar said that the legal wing is performing through the powers of Sales Tax Act 1990, Income Tax Ordinance 2001 and Federal Excise Duty (FED) Act 2005.
Talking about the volume of pending cases Shahid Sattar said that zone-VI forwarded 130 cases in Lahore High Court (LHC), three cases in Supreme Court (SC) and scores of cases in the Appellate Tribunal Inland Revenue (ATIR) but only few cases in the Federal Tax Ombudsman.
He said that behind the tax collection, law always plays an important role as law empowers authorities for tax collection from liable taxpayers.
Shahid Sattar said that the work of legal wing starts after audit of taxpayers, if the audit wing finds any discrepancy in the case, aggrieved taxpayers file the case before the commissioner appeals then legal wing defends the case before commissioner.
Furthermore, if department or taxpayers party does not accept the decision of commissioner appeals then they can file case before Appellate Tribunal Inland Revenue (ATIR) and legal wing defends the case and if department feels aggrieved then legal wing initiates case before the superior court.
He said that Commissioner Appeals and Tribunal Departmental Representative heard 98 percent cases and legal wing appoints legal adviser to follow case before Lahore High Court (LHC). The lawyers on the panel of FBR are nominated for the case on the basis of experience, seniority and professionalism. Most appropriate lawyers are appointed for the specific case.
He said, “In the Lahore High Court (LHC), lawyers appear before the court and department provides assistance”.
If any person files writ petition before the Lahore High Court (LHC), legal wing defends case under the Article 199 of the Constitution of Pakistan, he added.
Shahid Sattar said, in cases of mal-administration and refunds, taxpayers move the Federal Taxpayers Ombudsman (FTO). Legal wing deals with cases before FTO and indicates position about the case.
Further more, he said that if the directions of FTO are acceptable to the LTU then refunds are ensured within specific time. Other department files case before the president of Pakistan where retired judge deals with the case. Taxpayers also challenge FTO order before the President of Pakistan.
Additional Commissioner said that Large Taxpayers Unit (LTU) Zone-VI performance is outstanding although the case percentage before the FTO is not up to the mark.
Shahid Sattar said that he performs his duties under the supervision of member legal Federal Board of Revenue (FBR). Statutory Regulatory Orders (SROs), any amendments in laws or implementation of new laws by the government are monitored by member legal who transfers SRO or law to the Large Taxpayers Unit (LTU) and Regional Tax Offices (RTOs) to implement these laws.
He added that legal wing stops stay orders by defending the cases as legal wing is playing vital role for increasing revenue. Legal wing also monitors websites of Supreme Court and High Courts and saves important cases on the software (legal management systems) for the access of senior officers like members and chief commissioners.
