The document outlines the guidelines for indirect tax ombudsmen in India established in 2011. It details the purpose of introducing ombudsmen to enable resolution of public grievances against customs, excise, and service tax departments. It describes the qualifications for ombudsmen and their powers and duties, which include receiving complaints, making recommendations, and issuing awards to settle disputes. The guidelines also provide the procedure for filing complaints and settling them through agreement or awards binding on tax authorities.

1. INDIRECT TAX OMBUDSMAN GUIDELINES 2011
BY: CA. VINAY BHUSHAN
&
Mr. AKASH KHANDELWAL

2. INDIRECT TAX OMBUDSMAN GUIDELINES 2011
1.Purpose of Introduction
2.Who shall be the Ombudsman
3.Other Details
4.Powers of the Ombudsman
5.Clause 9 –Grounds on which complaints shall be filed
6.Duties of the Ombudsman
7.Procedure for Filing Complaint
8.Settlement by Agreement
9.Award by the Ombudsman

3. •Enabling the resolution of complaints relating to public grievances against the Customs, Central Excise and Service Tax Department.
•Facilitate satisfaction and/or settlement of such complaints.
•Provide a platform to resolve complaints.
•Introduced in the year 2011 for Indirect Taxes ( Customs, Central Excise and Service Tax )
•Independent of the jurisdiction of the Customs, Central Excise and Service Tax Department.
PURPOSE OF INTRODUCING

4. •Any person appointed under Clause 3 of these Guidelines.
Clause 3
1.ThepersonappointedbyCentralGovernment.
2.ApersonwhohasheldapostintheGOIinthepayscaleof(Rs.67000– 79000)foratleast1yearonregularbasis.
3.Residentofacitywhereproposedtobeappointed.
4.ServingOfficerpreferablyofIndianRevenueService
5.ShallseekaretirementfromGovernmentinordertobeaIndirectTaxOmbudsman.
6.Tenureof2yearsextendableby1yearbasedonperformanceortilltheageof63yearswhicheverisearlier.
7.Nore-appointment
OMBUDSMAN_MUMBAI.pdf
WHO SHALL BE THE OMBUDSMAN

5. •Territorial Jurisdiction
Specified by CG
•Location of Offices
Delhi, Mumbai, Chennai, Kolkata, Bangalore, Ahmedabad and Lucknow
•Secretariat
Office Space and Secretariat Staff
OTHER DETAILS

6. •Receive complaints on any matters specified in clause 9 (Next Slide)
•Consider such complaints by passing an ‘award’ in accordance with the Guidelines.
•Require the authority to provide any information or furnish certified copies of any document.Suggest measures for redressal of grievances
•Report to the Secretary, Department of Revenue, Government of India and the Chairman CBEC
•No authority over the Central Board of Excise and Customs and Directorates.
•Ombudsman shall have only powers of recommendation in case action is to be taken by CBEC and Directorates.
•No jurisdiction in cases where proceedings initiated under Conservation of Foreign Exchange and Prevention of Smuggling Activities Act, 1974 and Prevention of Illicit Traffic in Narcotic Drugs and Psychotropic Substances Act, 1988 Ombudsman_Guidelines_2011.pdf
POWERS OF THE OMBUDSMAN

7. •Delay in the issue of refunds, adjudication, release of seized books of accounts, taxpayer registration, giving affect to appellate orders
•Non-adherence to “First Come First Served” Principle in sending refunds, prescribed working hours by Officials & rules prescribed for disbursement of drawback
•Non-acknowledgment of letters or documents
•Unwarranted rude behaviour by officials with assesses
•Any other matter relating to violation of Administrative Instructions and Circulars
Ombudsman_Guidelines_2011.pdf
CLAUSE 9-GROUNDS ON WHICH COMPLAINT SHALL BE FILED

8. •To exercise general powers and have control
•To maintain Confidentiality
•To protect individual taxpayers rights
•To identify issues of taxpayers
•To send a monthly report to the Chairman, CBEC and Secretary, Department of Revenue in the Ministry of Finance
•To furnish a report every year containing a general review of activities of the office of the Ombudsman
•To compile a list of ‘awards’ passed in respect of Authority complained against and submit the report to the Controlling Chief Commissioners of the Officers and the Chairman, Central Board of Excise and Customs
DUTIES OF THE OMBUDSMAN

9. •First approach the grievance cell of the office concerned through written representation or to the authority superior to the one against whom complaint has been made Vigilance Complaints -CBEC.html
•Reply is not received within one month or reply is received but complainant is not satisfied with the reply
•Complaint should be made within one year from the date of the receipt of the reply or in case where reply is not received one year and one month from the date of representation
•Complaint can be in writing or electronically to the Ombudsman
•The complaint shall bear the name and address of the Complainant and the Official , the reason behind the complaint, preferably supported by relevant documents and the relief to be sought from the Ombudsman
•Complaints on matters before the revenue department or appellate authority or court is not accepted.
PROCEDURE FOR FILING THE COMPLAINT

10. •The Ombudsman shall cause a notice of the receipt of any complaint along with a copy of the complaint to be sent to the Concerned Authority Complained Against and promote a settlement of the complaint by agreement between the parties
•For the purpose of promoting a settlement of the complaint, the Ombudsman may follow such procedure as he may consider appropriate.
SETTLEMENT BY AGREEMENT

11. •If a complaint is not settled by agreement within a period of one month or such further period as the Ombudsman may consider necessary, pass an award after allowing a reasonable opportunity to present their case.
•He shall be guided by the evidence placed before him by the parties, the principles of law and practice, directions, circulars, instructions and guidelines issued by CBEC or CG
•The award shall be speaking order which shall comprise the following (Note)
•A copy of the ‘award’ shall be sent to both the parties
•The award shall be binding on the concerned Customs, Central Excise and Service Tax Office provided complainant furnishes letter of acceptance within a period of 15 days from the date of receipt of award.
•The concerned Authority complained against shall within one month from the date of award, comply with the award and intimate compliance to the Ombudsman.
OMBUDSMAN_MUMBAI.pdf(Ombudsman –Mumbai Jurisdiction)
AWARD BY THE OMBUDSMAN

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