Home »Taxation » Pakistan » FBR Member’s recipe for discouraging frivolous tax litigations

  • News Desk
  • May 11th, 2018
  • Comments Off on FBR Member’s recipe for discouraging frivolous tax litigations
In order to discourage the trend of frivolous litigations in tax matters, the courts should take a strict view and impose costs where cases are filed on frivolous issues or issues already settled by the courts. This has been stated by Muhammad Tariq Masood Member (Legal) Federal Board of Revenue in a paper (Strategy for Delay Reduction and Expeditious Disposal of Backlog of Cases).

According to the FBR Member Legal, in the present state of affairs where the demands on the judicial system are increasing day by day due to a complex mix of factors, there is no single solution which will address the issue of backlog and expeditious disposal. As the contributing factors are multiple, the strategy to improve the situation also needs to be multi-pronged. Additionally, the solutions need to be implemented in harmony with each other. Selective and disharmonized implementation of solutions will also not bear the expected fruits. By increasing the number of judges and the number of working days, the courts will be able to reduce the workload on each judge which will enable them to decide more cases. Simplified laws and procedures will facilitate easy access to justice for general public. Improved infrastructure through better use of technology and skilled human resource will strengthen the overall delivery of speedy and affordable justice. Looking at the proposed solutions the task may seem daunting but it is achievable if approached with dedication and commitment.

The mechanism of ADR should be strengthened with a view to providing a simpler, faster and economical alternative compared to traditional means of litigation through courts. An efficient ADR mechanism is expected to go a long way in reducing litigation provided it commands the trust and confidence of the stakeholders, the FBR Member (Legal) said.

Though courts are using computer technology, its use needs to be improved if any meaningful change is expected to happen. There should be a standard Enterprise Resource Planning (ERP) level computer software system for the entire judiciary in Pakistan at all levels. Every level, starting from Civil Courts all the way up to the SC, should be using this single system for all of their administrative and operational needs including record keeping, communications, case management and management reporting. This software should also provide a common platform through which information sharing is possible among various tiers of courts for monitoring and supervision purposes. It should also have the capacity to either communicate with software of other organizations such as the FBR or it could be made available to other government organizations who wish to use it instead of developing their own systems for litigation case management and reporting. Some vital operational issues like fixation of hearing dates, service of notices, etc, can be streamlined and made more transparent through the use of computer technology. There should be provision for e-filing of appeals etc, online availability/communication of court orders and other case relevant data/information, communication of notices, real time information on status of cases, fixation of cases through the computer, availability of reference material etc. The enhanced use of technology can also result in identification of earlier decisions on similar issues and thereby reduce multiple decisions on identical issues, FBR Member (Legal) added.

Copyright Business Recorder, 2018


the author

Top
Close
Close