The High Court of Sindh has issued notices to Sohail Ahmed and Muhammad Ashraf Malik, Chairman and Secretary (Management), Federal Board of Revenue (FBR) respectively, and Dr Ghulam Murtaza Khuhro, Additional Director, Internal Audit, Karachi, to appear before it on December 6 in a contempt of court petition.
These officials are required by the court in relation to the court decision in constitutional petition No D-1938/2010 filed by petitioner Mushtaque Hussain Qazi, Commissioner/Director, Internal Audit, Karachi, and others. The court has taken serious notice of the contempt allegedly committed by the FBR against its judgement dated October 4, 2010 in the said petition's miscellaneous application. The two constitutional petitions, No D-2299 of 2008 and No D-1938 of 2010 and High Court Appeal No 179 of 2010 were finally heard at Katcha Peshi stage and were decided.
Facts relevant to Constitutional Petition No 2299/2008 are that the petitioners are officers of Federal Board of Revenue. Disciplinary proceedings under the provisions of the Removal from Service (Special Powers) Ordinance, 2000 were initiated against the petitioner and in this connection statements of allegations were issued.
The allegations in sum and substance pertain to certain orders stated to have been passed by the petitioners in connection with certain sales tax refund cases which, it is alleged, were not admissible. The constitutional petition was filed with the prayer that, pending final adjudication of cases relating to the same refund claims before the hierarchy provided under the Sales Tax Act, 1990, proceedings against the petitioners under the provisions of the Removal from Service (Special Powers) Ordinance, 2000 be declared as arbitrary, premature, mala fide, discriminatory and unlawful. Similar prayer has been made on the ground that certain proceedings are pending before Accountability Court and it had been prayed that the order of inquiry/Statements of Allegations be set aside and Inquiry Committee be restrained from conducting proceedings under the provisions of the Removal from Service (Special Powers) Ordinance, 2000.
In Constitutional Petition No D-1938/2010, the proceedings in similar context were initiated but action was taken under the Efficiency and Discipline Rules, because on the date charge sheets were issued, the Removal from Service (Special Powers) Ordinance, 2000 had been repealed by the legislature.
In the High Court Appeal No 179/2010 Statement of Allegations were issued under the provisions of the Removal from Service (Special Powers) Ordinance, 2000. A suit for declaration and permanent injunction was filed. The plaint was rejected on an application under Order VII Rule 11 CPC vide order dated 6.5.2010. The High Court Appeal under section 15 of the Code of Civil Procedure (Amendment) Ordinance, 1980 has been filed to challenge and impugn that order. While Constitional Petition No D-2299/2008 and High Court Appeal No 179/2010 were dismissed, Constitutional Petition No D-1938 was disposed of.