Definition of maladministration has been provided in section 2(3) of the Establishment of the Office of Federal Tax Ombudsman Ordinance, 2000 according to which "maladministration" includes:

  1.  a decision, process recommendation, act of omission or commission which;
  1. is contrary to law, rules or regulations or is a departure from established practice or procedure, unless it is bona fide and for valid reasons; is perverse, arbitrary or unreasonable, unjust, biased, oppressive, or discriminatory;
  2. is based on irrelevant grounds; or
  3. involves the exercise of powers, or the failure or refusal to do so, for corrupt or improper motives, such as bribery, jobbery, favouritism, nepotism, and administrative excesses;
  1. neglect, inattention, delay, incompetence, inefficiency and ineptitude, in the administration or discharge of duties and responsibilities;
  2. repeated notices, unnecessary attendance or prolonged hearings while deciding cases involving-
  1. assessment of income or wealth;
  2. determination of liability of tax or duty;
  3. classification or valuation of goods;
  4. settlement of claims of refund, rebate or duty drawback; or
  5. determination of fiscal and tax concessions or exemptions;
  1. willful errors in the determination of refunds, rebates or duty drawbacks;
  2. deliberate withholding or non-payment of refunds, rebates or duty drawbacks already determined by the competent authority;
  3. coercive methods of tax recovery in cases where default in payment of tax or duty is not apparent from record; and
  4. avoidance of disciplinary action against an officer or official whose order of assessment or valuation is held by a competent appellate authority to be vindictive, capricious, biased or patently illegal.


Cognizance can be taken by the FTO:

  1. In a complaint filed by any aggrieved person;

References received from:

  1. President of Pakistan;
  2. Supreme Court of Pakistan;
  3. High Courts;
  4. Senate;
  5. National Assembly; and
  6. Own Motion.