Muhammad Umar receives minor disciplinary penalty after inquiry finds negligence in submitting Performance Evaluation Reports, with no financial loss to the government.
ISLAMABAD: The Federal Board of Revenue (FBR) has imposed a minor penalty on Muhammad Umar, Second Secretary (Administration) (BS-17), for negligence in submitting Performance Evaluation Reports (PERs).
According to an official order, disciplinary proceedings were initiated against Umar, who is posted at the RDF Building, Islamabad, following an Order of Inquiry, Charge Sheet and Statement of Allegations issued on December 4, 2025.
Uzma Munir, Commissioner-IR, ICTO Zone, Regional Tax Office (RTO) Islamabad, was appointed as the Inquiry Officer. After completing the inquiry, she recommended the imposition of a major penalty under the Civil Servants (Efficiency and Discipline) Rules, 2020.
Show-Cause Notice Issued
Following the inquiry report, the FBR served Umar with a Show Cause Notice on February 6, 2026.
The officer submitted a written reply, contested the allegations and requested a personal hearing.
He was subsequently given a personal hearing on July 30, 2026, before the Secretary, Revenue Division/Chairman FBR, who acted as the competent authority in the matter.
During the hearing, the authority examined the relevant record, inquiry report and Umar’s written and oral submissions.
Officer Found Negligent in PER Submission
The competent authority concluded that Umar had been negligent in submitting his PERs to the signing officers and had failed to properly appreciate the seriousness of the declaration he had signed while submitting the reports.
The order stated that the officer had handled an official responsibility in a “slipshod manner” and was therefore accountable for the omissions identified during the disciplinary proceedings.
However, the authority also noted an important mitigating factor: the officer’s omissions and commissions had caused no financial loss to the government exchequer.
Major Penalty Reduced
In view of the absence of any financial loss, the competent authority determined that the major penalty recommended by the Inquiry Officer was too harsh and disproportionate to the nature of the offence.
Taking a lenient view, the Secretary, Revenue Division/Chairman FBR imposed the minor penalty of withholding one increment for three years without cumulative effect on Muhammad Umar.
The penalty was imposed under Rule 4(1)(b) of the Civil Servants (Efficiency and Discipline) Rules, 2020.
Under the order, the withholding of the increment will not have a cumulative effect on the officer’s future pay progression.
Performance Allowance Also Stopped
In addition to the disciplinary penalty, Umar’s performance allowance will be stopped for six months under the Guidelines for Performance Allowance 2015.
After completion of the stipulated six-month period, the officer will be required to appear afresh for restoration of the performance allowance.
Right to Appeal
The order also informed Muhammad Umar that he has the right to appeal against the decision before the Appellate Authority under the Civil Servants (Appeal) Rules, 1977.
The appeal must be filed within 30 days of communication of the notification.
The case highlights the FBR’s disciplinary action against officials for lapses in administrative responsibilities, while the absence of financial loss was taken into account in determining the final penalty.