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ISLAMABAD: The Lahore High Court (LHC), on Wednesday, dismissed a petition filed against the appointment of the judicial member of the Appellate Tribunal Inland Revenue (ATIR), MM Akram, who is presently the senior most member of the ATIR.

MM Akram was appointed as a JM through a notification dated 26.04.2019. This notification was challenged through a petition filed in the Rawalpindi Bench of LHC, which was dismissed on Wednesday by the LHC in a landmark order authored by Justice Jawad Hassan.

The petition was filed to raise the single question that an FIR was lodged against him in 2005 with respect to a family dispute, however, before the charge could be framed, he was acquitted on the basis of a compromise. Whether such an acquittal is honourable or not. It was the petitioner’s case that the above acquittal was dishonourable for being based on a compromise. The petition was filed with unclean hands to defame the senior most member on frivolous grounds. It is a universal principle of the rule of law that everyone is innocent until proven guilty and the member in question was honorably acquitted, which includes an acquittal arising as a result of a compromise.

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It was held by the LHC that MM Akram, with a 28-year illustrious career, is fit to hold the office of JM-ATIR. Mere registration of a criminal case in a family dispute long before his appointment, in which, he was honorably acquitted does not constitute as an evidence of bad character.

When contacted, a Lahore-based tax lawyer, Waheed Shahzad Butt told this correspondent that MM Akram, is known as an “encyclopedia of tax laws” and a fearless judicial officer who blindly follows the well-established legal canons without hesitation. This decision of the High Court is a welcome decision in favour of a meritorious and upright judicial officer.

Three categories are envisaged in Article 193 of the Constitution first, advocates, second, members of civil service, and third, members of judicial service. According to Waheed Butt, requirement for an advocate is that he should have 10 years’ standing which need not be actual practice, further, the advocate should be a man of integrity and may not know law, but may be upright in character. Islam has given great importance to justice which must be done at all cost. Those who perform the function of the judges must be not only men of deep insight, profound knowledge of the Shariah but they must also be Allah-fearing, forthright, honest, and sincere men of integrity.

Copyright Business Recorder, 2023

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