FINDINGDECISION

JUSTICE (RETD.) SALEEM AKHTAR (FEDERAL TAX OMBUDSMAN).-This is a complaint by resident of Kohistan regarding non-payment of income tax refund which is stated to be due to him. It is stated that Kohistan and Malakand Division enjoy special status as no law or Act of Parliament has been extended to the area under Articles 246 and 247 of the Constitution of Pakistan. It is pointed out that the complainant is a resident of village Seo in Kohistan which falls under PATA and he executed some contracts with Frontier Works Organization for road works in the Kohistan Pattan area. It is stated that since the Income Tax Ordinance, 1979 was not applicable to Kohistan, which exemption to Tribal Areas is also evident from S.R.O. No.586(I)/99 dated 30-471999 it is obvious that tax was wrongly deducted under section 50(4) of the repealed Income Tax Ordinance, 1979 from the payments received by the complainant and was thus refundable. It is pointed out that despite applications to the tax authorities, ...