Pakistan

Public health organization, Pakistan National Heart Association, through its General Secretary, Sana Ullah Ghumman, filed a complaint in the office of the Federal Ombudsman alleging that the Federal Board of Revenue (FBR) and the Ministry of Health made inappropriate tax decisions which resulted in a reduction in price for certain tobacco products.  The Ombudsman ruled that the government's departure from established practice amounted to maladministration under Article 2(1)(a) of President Order No. 1 of 1983. The Ombudsman directed the government to either mandatorily comply with Articles 6 and 15 of the FCTC, or intimate reasons for non-compliance under Article 11(2) of the President Order No. 1 of 1983, both within thirty days.  The FBR appealed to the President's Secretariat. The Secretariat set aside the Federal Ombudsman's decision, finding that the Ombudsman did not possess jurisdiction to hear the matter as taxation strategy cannot be reviewed for maladministration and a tax bill passed by Parliament is not an act of an agency as required by the President's Order establishing Federal Ombudsman jurisdiction. The Secretariat further held that compliance with treaty obligations is a government policy issue and cannot be reviewed by judicial or quasi-judicial bodies like the Federal Ombudsman.