(Please see Section 9, (2) (3) and Section 10, (2) (3) of the FTO Ordinance - 2000)
Complaints cannot be filed on matters which:
(a) are subjudice before a court of competent jurisdiction or tribunal or board
or authority on the date of the receipt of a complaint, reference or motion by
(b) relate to assessment of income or wealth, determination of liability of tax or duty,
classification or valuation of goods, interpretation of law, rules and regulations
relating to such assessment, determination, classification or valuation in respect of
which legal remedies of appeal, review or revision are available under the Relevant
Legislation (unless clearly intermingled with maladministration).
(c) A complaint by a tax employee concerning matters relating to the Revenue Division
in respect of a personal grievance relating to his service.
(d) Anonymous or pseudonymous complaints.
(e) Time barred complaints being older than six months. However, time bar can be
condoned by Hon’ble FTO if he considers that there are special circumstances
which he deems proper in the interest of justice to entertain the complaint.