Deduction / Payment of Tax Chapter- 23
(1) Any person (including an income tax authority) who considers that an income tax practitioner is
guilty of misconduct in a professional capacity may file a complaint in writing with the Director
General, Regional Tax Office.
(2) A complaint filed under sub-rule (1) shall be accompanied by affidavits and other documents as
necessary to sustain the complaint.
(3) On receipt of a complaint in writing under sub-rule (1), the Director General, Regional Tax
Office shall fix a date. hour and place which shall be no later than 21 days from the receipt of
the complaint for enquiry into the complaint.
(4) Within 7 days of receipt of the complaint, the Director General, Regional Tax Office shall serve
a notice of the complaint on the Income Tax Practitioner to whom the complaint relates and
such notice shall -
(a) inform the practitioner of the date, hour and place of the enquiry; and
(b) be accompanied by a copy of the complaint and any affidavits and other documents
accompanying the complaint.
(5) If, at the date fixed for enquiry, it appears that the notice and accompanying documents
referred to in sub-rule (4) have not been served as provided for in that sub-rule, the Director
General, Regional Tax Office shall adjourn the enquiry to a date then to be fixed and may direct
that the notice and accompanying documents shall be served by registered post or such other
means as the Director General, Regional Tax Office sees fit.
(6) Not less than two days before the date or adjourned date fixed for the enquiry, the income tax
practitioner concerned shall file with the Director General, Regional Tax Office a signed
explanation in writing and any affidavit in reply intended to be used in the enquiry.
(7) On the date or adjourned date of the enquiry, the complainant shall file time to affidavits in reply
intended to be used at the enquiry.
(8) The Director General, Regional Tax Office may adjourn the enquiry from time to time to a date
and place to be fixed at the time of adjournment and may make such orders and give such
directions in regard to the enquiry and all matters relating thereto as the Director General,
Regional Tax Office may think fit.
(9) On the date or adjourned date fixed for the enquiry, the Director General, Regional Tax Office
may-
(a) hear and determine the complaint upon the affidavit and other documents, if any, filed
and may allow the complainant and income tax practitioner to be cross-examined on their
affidavits; or
(b) hear and determine the complaint upon oral evidence.
(10) If the Director General, Regional Tax Office decides to hear oral evident, the procedure
generally and as far as practicable shall be that which is followed at the hearing of suits by Civil
Courts, provided that the record of oral evidence shall be kept in such manner as the Director
General, Regional Tax Office may direct and, if a shorthand writer is employed to take down
evidence, the transcript of the writer's notes shall be a record of deposition of the witnesses,
(11) If the Director General, Regional Tax Office decides that the income tax practitioner to whom
the complaint relates is guilty of professional misconduct, the Director General, Regional Tax
Office shall cancel the practitioner's registration.
(12) The Director General, Regional Tax Office shall give the complainant and the income tax
practitioner to whom the complaint relates notice, in writing, of the Director General, Regional
Tax Office's decision on the complaint.- Appeal to Federal Board of Revenue [Rule 90]
(1) The appeal against the decision of the Director General, Regional Tax Office shall lie with the
FBR. However, the FBR on filing of an appeal may, pending decision of appeal, allow the ITP
to represent cases pending, before decision is made by the Director General.