INDIRECT TAX OMBUDSMAN

GUIDELINES 2011

BY: CA. VINAY BHUSHAN&

Mr. AKASH KHANDELWAL

INDIRECT TAX OMBUDSMAN GUIDELINES

2011

1. Purpose of Introduction

2. Who shall be the Ombudsman

3. Other Details

4. Powers of the Ombudsman

5. Clause 9 – Grounds on which complaints shall be filed

6. Duties of the Ombudsman

7. Procedure for Filing Complaint

8. Settlement by Agreement

9. Award by the Ombudsman

• Enabling the resolution of complaints relating to public grievances against

the Customs, Central Excise and Service Tax Department.

• Facilitate satisfaction and/or settlement of such complaints.

• Provide a platform to resolve complaints.

• Introduced in the year 2011 for Indirect Taxes ( Customs, Central Excise

and Service Tax )

• Independent of the jurisdiction of the Customs, Central Excise and Service

Tax Department.

PURPOSE OF INTRODUCING

• Any person appointed under Clause 3 of these Guidelines.

Clause 3

1. The person appointed by Central Government.

2. A person who has held a post in the GOI in the pay scale of (Rs.67000–

79000) for at least 1 year on regular basis.

3. Resident of a city where proposed to be appointed.

4. Serving Officer preferably of Indian Revenue Service

5. Shall seek a retirement from Government in order to be a Indirect Tax

Ombudsman.

6. Tenure of 2 years extendable by 1 year based on performance or till the age

of 63 years which ever is earlier.

7. No re-appointment

OMBUDSMAN_MUMBAI.pdf

WHO SHALL BE THE OMBUDSMAN

• Territorial JurisdictionSpecified by CG

• Location of OfficesDelhi, Mumbai, Chennai, Kolkata, Bangalore, Ahmedabad and Lucknow

• SecretariatOffice Space and Secretariat Staff

OTHER DETAILS

• Receive complaints on any matters specified in clause 9 (Next Slide)

• Consider such complaints by passing an ‘award’ in accordance with the

Guidelines.

• Require the authority to provide any information or furnish certified copies of

any document.Suggest measures for redressal of grievances

• Report to the Secretary, Department of Revenue, Government of India and

the Chairman CBEC

• No authority over the Central Board of Excise and Customs and

Directorates.

• Ombudsman shall have only powers of recommendation in case action is to

be taken by CBEC and Directorates.

• No jurisdiction in cases where proceedings initiated under Conservation of

Foreign Exchange and Prevention of Smuggling Activities Act, 1974 and

Prevention of Illicit Traffic in Narcotic Drugs and Psychotropic Substances

Act, 1988 Ombudsman_Guidelines_2011.pdf

POWERS OF THE OMBUDSMAN

• Delay in the issue of refunds, adjudication, release of seized books of

accounts, taxpayer registration, giving affect to appellate orders

• Non-adherence to “First Come First Served” Principle in sending refunds,

prescribed working hours by Officials & rules prescribed for disbursement of

drawback

• Non-acknowledgment of letters or documents

• Unwarranted rude behaviour by officials with assesses

• Any other matter relating to violation of Administrative Instructions and

Circulars

Ombudsman_Guidelines_2011.pdf

CLAUSE 9- GROUNDS ON WHICH COMPLAINT SHALL BE

FILED

• To exercise general powers and have control

• To maintain Confidentiality

• To protect individual taxpayers rights

• To identify issues of taxpayers

• To send a monthly report to the Chairman, CBEC and Secretary,

Department of Revenue in the Ministry of Finance

• To furnish a report every year containing a general review of activities of the

office of the Ombudsman

• To compile a list of ‘awards’ passed in respect of Authority complained

against and submit the report to the Controlling Chief Commissioners of the

Officers and the Chairman, Central Board of Excise and Customs

DUTIES OF THE OMBUDSMAN

• First approach the grievance cell of the office concerned through written

representation or to the authority superior to the one against whom

complaint has been made Vigilance Complaints - CBEC.html

• Reply is not received within one month or reply is received but complainant

is not satisfied with the reply

• Complaint should be made within one year from the date of the receipt of

the reply or in case where reply is not received one year and one month

from the date of representation

• Complaint can be in writing or electronically to the Ombudsman

• The complaint shall bear the name and address of the Complainant and the

Official , the reason behind the complaint, preferably supported by relevant

documents and the relief to be sought from the Ombudsman

• Complaints on matters before the revenue department or appellate authority

or court is not accepted.

PROCEDURE FOR FILING THE COMPLAINT

• The Ombudsman shall cause a notice of the receipt of any complaint along

with a copy of the complaint to be sent to the Concerned Authority

Complained Against and promote a settlement of the complaint by

agreement between the parties

• For the purpose of promoting a settlement of the complaint, the

Ombudsman may follow such procedure as he may consider appropriate.

SETTLEMENT BY AGREEMENT

• If a complaint is not settled by agreement within a period of one month or

such further period as the Ombudsman may consider necessary, pass an

award after allowing a reasonable opportunity to present their case.

• He shall be guided by the evidence placed before him by the parties, the

principles of law and practice, directions, circulars, instructions and

guidelines issued by CBEC or CG

• The award shall be speaking order which shall comprise the following (Note)

• A copy of the ‘award’ shall be sent to both the parties

• The award shall be binding on the concerned Customs, Central Excise and

Service Tax Office provided complainant furnishes letter of acceptance within

a period of 15 days from the date of receipt of award.

• The concerned Authority complained against shall within one month from the

date of award, comply with the award and intimate compliance to the

Ombudsman.

OMBUDSMAN_MUMBAI.pdf (Ombudsman – Mumbai Jurisdiction)

AWARD BY THE OMBUDSMAN

Taxpert Professionals Private Limited – Mumbai | New Delhi| Kolkata | Bangalore| Bhubaneswar

THANK YOUPlease feel free to call/mail us for further clarification.

Contact:

Taxpert Professionals Private Limited

Tel: +91 9769134554 || 09769033172

E-mail us: info@taxpertpro.com

Visit us at: www.taxpertpro.com