ISLAMABAD: Pakistan Tax Bar Association (PTBA) has challenged the legality of assigning ‘look after charge’ of Chairperson of Appellate Tribunal Inland Revenue to a Judicial Member, who is working on a contract basis.

According to a letter of the President Pakistan Tax Bar Association (PTBA) Rana Munir Hussain to Federal Minister of Law and Justice, PTBA has invited attention to an important aspect that after the sudden demise of the Chairperson of Appellate Tribunal Inland Revenue Pakistan Shahid Masood, the Law and Justice Division through its Notification has entrusted look after charge of the Chairperson Appellate Tribunal Inland Revenue to Sarfaraz Ali Khan (Judicial Member - appointed under Contract).

Pakistan Tax Bar Association has serious reservations over the look after charge of Chairperson ATIR interalia for the reason firstly that a person who has been given the look after charge is already serving as a Judicial Member on contract basis and the legality of such appointment is subjudice before the Islamabad High Court in the extraordinary constitutional jurisdiction and the same is fixed for hearing on February 16, 2023 before the Court.

Secondly, the senior most judicial members regularly appointed through Federal Public Service Commission (FPSC) have totally been ignored in violation of the decision of the Supreme Court of Pakistan in renowned “Judges Case”, infringing their right to such appointment.

The look after charge shall still remain in effective for the reason that as per Rule-4 or the Appellate Tribunal Inland Revenue Rules, 2010, only the Chairperson or the member authorized by the Chairperson has the power to assign and entrust fresh appeals and application for hearing and decision thereof to the Benches. However, such Rules does not confer the power to the person having look after charge and as such the ATIR shall remain non-functional for the fresh cases i.e. fresh appeals and stay applications for interim relief.

Therefore, in this view of the matter, the Pakistan Tax Bar Association strongly demand for appropriate judicial and lawful action in accordance with law and either to appoint the senior most Judicial Member as Chairman or entrusted with the acting charge for smooth and regular working and function of the ATIR, Rana Munir Hussain added.

Copyright Business Recorder, 2023