The Federal Board of Revenue (FBR) did not yet upgrade the post of the Inland Revenue Audit Officers from BS-16 to BS-17 despite critical role of senior auditors in sales tax and federal excise audit including desk-audit, investigative audit and annual audit under the national audit plan (2011-2012).
Audit officers told Business Recorder here on Sunday that around 350 Inland Revenue Audit Officers are desperately waiting for upgrading of their posts from BS-16 to BS-17 which has already been considerably delayed by the FBR for the last many years. The delay in upgrading of these posts has not only demoralised the senior audit workforce in the field formations, but also hampering ongoing audit exercise across the country.
Details revealed that the Federal Government vide SRO104(I) (KE) 95 dated June 29, 1995, constituted a separate Sales Tax Group under the administrative control of Federal Board of Revenue. Initially, options were invited from the serving employees of Customs and Excise Group to join this service and Sales Tax Service Rules were promulgated by FBR through SRO 843(I)/1995. Later on after creation of sales tax department, FBR appointed about "350" Senior Auditors (now re-designated as Inland Revenue Audit Officers (BS-16) in 1996, 1998, 1999 and 2001. The competent qualification for the post of formerly Senior Auditor (BS-16) was Master's degree in Accounting, Auditing, Economics and Business Administration or Bachelor's degree with specific experience in Audit and Accounts, etc. Despite repeated requests made to the management of FBR, no promotion path has been defined by the FBR even after lapse of 16 years of service in same post.
Sources said that the FBR in 2007, under general scheme of upgrading of employees of the Federal Government, also upgraded the posts including Deputy Superintendent/Inspector Preventive/Appraiser/Valuation Officer from BS-14 to Bs-15; Inspector Income Tax/Customs and Examiner Customs from BS-11 to Bs-14; Office Superintendent from Bs-13 to BS-16; Auditor Inland Revenue from BS-14 to BS-16; Assistant/Head Clerk from BS-11 to BS-14; Upper Division Clerk from BS-7- BS-9 and Lower Division Clerk from BS-5 to BS-7.
In December 2009, the then Chairman FBR observing this maltreatment with the Inland Revenue Audit Officers BS-16 that since their appointment they had been deprived from promotional path and they are decaying in the same cadre/ grade even after lapse of 14 years of service, the tax authorities had forwarded a Summary for upgrading of the Post of Inland Revenue Audit Officers from BS-16 to Bs-17 to the Secretary Establishment and Finance Division.
The Establishment Division vide OM dated --recognising the discriminatory treatment with FBR Inland Revenue Audit Officers BS-16 accorded the concurrence, however, certain queries in this regard were raised by the Finance Division vide OM No 1(1)R-1/2007-1171 dated January 10, 2010. Despite lapse of more that one year the FBR could not be able to forward the reply of few questions put by Finance Division. Tax authorities had approved the summary of upgrading of Income Tax Inspectors from BS-14 to Bs-16, who have already been upgraded twice, ie, from BS-10-to Bs-12 and BS-12 to BS-14 but they are not ready to approve the upgrading of Inland Revenue Audit Officers.
Sources said that the FBR, under the same roof has bestowed accelerated promotion to Income Tax Officers (BS-16). As ITOs (BS-16) initially appointed in 1999 and 2005 have been promoted as Deputy Commissioner (BS-18) and Assistant Commissioner (BS-17) since August 2007 but Senior Auditors (Sales Tax) having the same pay scale are deprived of their fundamental right to promotion despite the fact that both departments (ie, Income Tax and Sales Tax) had been operated under the same roof and now both are merged into single department namely Inland Revenue. The current scenario prevailing in the Inland Revenue is that the senior officers are compelled to work under the supervision of junior most officers according to the date of initial regular appointment in BS-16, which is discriminatory treatment and violation of the fundamental rights under Article 25 of the Constitution of Islamic Republic of Pakistan.
On the other hand, relying upon the landmark judgement of Federal Services Tribunal and Apex Court on the issue of up-gradation of the Assistant Audit Officers (BS-16 to BS-17) and Audit Officers (BS-17 to BS-18) serving in the Auditor General of Pakistan, the Inland Revenue Audit Officers filed a Writ Petition in the Lahore High Court, Lahore, for upgrading of the post of Inland Revenue Audit Officers and the court had accepted the petition. The FBR preferred to file an Intra Court Appeal (ICA) against the judgement of Double Bench of Lahore High Court where no stay has been granted by the court.
Although the Supreme Court of Pakistan has already decided the case of up-grading for the post of "Audit Officer" in the case of Controller General of Accounts vide its judgement dated March 15, 2010, on the ground of discrimination and violation of fundamental rights of a citizen of Pakistan under Article 25 of the Constitution and also held that non-implementation for any reason would tantamount to disobedience and violation of the judgement which would not be legal, sources maintained.
Similarly, the Ministry of Law and Justice Division has also issued a clarification on the same issue raised by the Federal Board of Revenue vide letter No Dy.153/2009-Sol.II dated January 26, 2010, the relevant portion says:
"It is well settled principle of law that if the Service Tribunal or Supreme Court decides a point of law relating to the terms of service of a Civil Servant which covers not only the case of Civil Servant who litigated, but also of others Civil Servants, who may have not taken legal proceedings, in such a case, the dictates and rule of good governance demand the benefit of such judgement by Service Tribunal/Supreme Court be extended to others Civil Servants, who may not be parties to the litigation instead of compelling them to approach the Service Tribunal or any other forum."
Despite the fact that a clear judgement of Apex Court on the same issue is in file even then the Inland Revenue Audit Officers are yet waiting for implementation of the decision of Apex Court, sources added.
Inland Revenue Audit Officers (BS-16) have requested the Minister of Finance and Chairman FBR to personally intervene into this matter and treat all the employees of FBR equally and upgraded the post of Audit Officer in line with the judgement of the apex court.
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