Section 25: Requirement of affidavits: — Establishment of the Office of Federal Tax Ombudsman Ordinance, 2000

Current legal status not independently verified — Source: Pakistan Code (single official PDF, 2026-08-21). Whether this provision is still in force has not been independently verified.

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25. Requirement of affidavits:___(1) The Federal Tax Ombudsman may require any complainant or any party connected or concerned with a complaint, or with any inquiry or reference, to submit affidavit attested or notarised before any competent authority in that behalf within the time prescribed by the Federal Tax Ombudsman or any Staff Member. (2) The Federal Tax Ombudsman may take evidence without technicalities and may also require complainants or witnesses to take lie detection tests to examine their veracity and credibility and draw such inferences that are reasonable in all circum stances of the case, especially when a person refuses, without reasonable justification, to submit to such tests.

Effective date: 2000-01-01

Related sections

Section 24: Conduct of business:Section 26: Reward and remuneration:Section 23: Assistance and advice to Federal Tax Ombudsman:Section 27: Federal Tax Ombudsman and Staff Members to be public servants :Section 22: Award of costs and compensation and refunds of amounts:Section 28: Annual and other reports:

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