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Byline: HUZAIMA BUKHARI AND DR IKRAMUL HAQ
In any society, administration and dispensation of justice should be the top most priority. A society without a sound, reliable and speedy judicial system, which does not ensure effective dispensation of justice, cannot survive for long. Administration and dispensation of justice under the various tax laws in Pakistan need serious attention, the entire system being on the brink of disaster.
There is an urgent need to ensure "justice", "rule of law", "fairness", "equity" and independence of appellate authorities from the control of administration. The present tax dispute resolution system, based on conventional appeal and review system under various tax statutes, is on the verge of collapse.
Everybody is dissatisfied with it. Those imparting justice complain of lack of facilities and mounting number of cases, while litigant taxpayers cry out for early orders but are forced to wait for years (sometimes decades), and the revenue department keeps worrying about the blockade of colossal amounts of money in litigation process.
The present pathetic state of tax administration can be measured from the fact that …