The Office of the Federal Ombudsman was established under the 1973 Constitution. In
1983, the Order of Wafaqi Mohtasib (President's Order No. 1 of 1983) served as the basis
for the institution and provided the authority to create it. On August 11, 2000, the Federal
Tax Ombudsman was established as an official quasi-judicial forum by the Federal Tax
Ombudsman Ordinance (No XXV), 2000. It aims to eliminate all taxrelated maladministration by or with taxpayers and to provide a cost-effective and
expeditious remedy for unfair treatment from revenue officials during the payment of sales
tax, customs duties, income tax, and other excise duties. The purpose is to promote
independent investigations for just and fair trials within a minimal timeframe. More than
10 regional offices have been established, and the headquarters are located in Islamabad.
In Pakistan, an Ombudsman has the same powers as a civil court, including :
1. The Code of Civil Procedure (for enforcing attendance and summoning).
2. Compelling document production.
3. Affidavits based on receiving evidence.
4. Issuing a commission for witnesses.
Section 14(4) of the Ombudsman Act 1997 (Punjab Office) grants the power to award
reasonable compensation to government agencies or public servants against any false or
frivolous complaint. On the other hand, the traditional court system or orthodox judiciary
has faced many difficulties in tax-related cases, such as billions of pending payments due
to long-running cases in tribunals and courts. Additionally, benches at the Supreme Court
of Pakistan have observed a significant amount of time wasted during unnecessary legal
procedures, with a large portion of state revenues stuck for years. Courts have tried their
best to resolve these issues, but it is very time-consuming.