15/09/2022
Public servants who discharging State authorities under the Ordinance cannot assume the role of revenue generators on behalf of the State working with premeditation to meet monthly, quarterly, biannual or annual quotas. Public servants acting as tax authorities exercising powers under recovery provisions of the Ordinance cannot act like bankers with monthly fund-raising targets that they must meet as a measure of their performance. Public servants are under obligation to act in just, fair and reasonable manner and as functionaries of the State they are under an obligation to exercise their authority under the Ordinance such that it does not undermine the rights of taxpayers to due process, fair trial and access to justice. Tax authorities are under an obligation to afford the protection of law to the citizens rather than becoming instruments of denuding taxpayer of such protection.
- Babar Sattar
