ISLAMABAD: The Islamabad High Court (IHC) has issued notices to Secretary Ministry of Law and Justice, Chairman Federal Public Service Commission of Pakistan and Attorney General for Pakistan on a constitutional petition challenging the advertisement issued for appointment of Members in Appellate Tribunal Inland Revenue (ATIR).

The appointment of ATIR Members is under process of the Appellate Tribunal Inland Revenue (Appointments, Terms and Conditions of Service) Rules, 2024.

Sources told that a member of KPK Bar Association, moved a petition before IHC to declare that condition regarding three years contractual appointment of members in ATIR may be declared as patently illegal, void ab initio and of no legal effect and Respondents may be directed that appointment of members in ATIR being an Appointment in the Service of Pakistan may be processed through FPSC in accordance with Article 240 & 242 of the Constitution.

IHC order stated, “The petitioner has impugned the Appellate Tribunal Inland Revenue (Appointments, Terms and Conditions of Service) Rules, 2024.”

The learned counsel for the petitioner stated that the Rules have been framed pursuant to amendments introduced in Section 130 of the Income Tax ordinance, 2001. He stated that the amendments fall foul of Article 240 read together with Article 242 of the Constitution as it was for the Parliament to prescribe the manner in which appointments are to be made and the manner of making of appointments could not be sub-delegated to the federal government.

He submits that the amended Section 130 of the Income Tax Ordinance, 2001, read together with the Rules also falls foul of Article 175 of the Constitution as interpreted in Al-Jehad Trust vs Federation of Pakistan (PLD 1996 SC 324) as well as the law laid down in Sh Riaz-ul-Haq and another vs Federation of Pakistan through Ministry of Law and others (PLD 2013 SC 501), wherein it has been held that to the extent that appointments are to be made for purposes of staffing of adjudicatory tribunal, it is essential for purpose of insuring independence of the judiciary and the adjudicatory process that such appointments are made in consultation with the Chief Justice of the relevant Court. He stated that previously the rules as they stood provided for consultation between the Federal Government and the relevant Chief Justice, which requirement has now been omitted through the impugned Rules.

Let notices be issued to the respondents, who will file report and para-wise comments within a period of two weeks. Let a notice also be issued to the office of the Attorney General for Pakistan, IHC order added.

Copyright Business Recorder, 2024