Pakistan Tax Advisors Association has written a letter to Prime Minister Nawaz Sharif urging him to cancel the law ministry's notification wherein an officer of Inland Revenue Service has been appointed as judicial member in the Appellate Tribunal Inland Revenue Islamabad for a period of three years.
Sources said Tuesday that the Ministry of Law Justice and Human Right Division vide Notification No F.1 (42)/2013-A.IV dated 30.04.2014 has appointed an officer of Inland Revenue Service, as Judicial Member (BS-21) in the Appellate Tribunal Inland Revenue Islamabad for a period of three years. The said appointment has been contested by the PTAA.
When contacted, Javed Iqbal Qazi, President PTAA explained that present appointment of IRS service officer has been made under section 130 of the Income Tax Ordinance 2001 which is ultra vires of the Constitution of Pakistan. In the light of provisions of section 130(c) of the Ordinance, a person may be appointed as a judicial member of the Appellate Tribunal if the person has exercised the powers of a district judge and is qualified to be a judge of the high court; is or has been an advocate of a high court and is qualified to be a judge of the high court or is an officer of Inland Revenue Service in BS-20 or above and is a law graduate.
Qazi further said the Appellate Tribunal Inland Revenue is a department of the Ministry of Law, Government of Pakistan and consists of a chairperson and such other judicial and accounts members (BPS-21) as appointed by the government. Appointments of members of tribunal were being regulated in accordance with sub-section (3) of section 130 of the Income Tax Ordinance, 2001 and Article 193 of the Constitution of the Islamic Republic of Pakistan, 1973. The issue remained uncovered how federal government can bypass the provisions of Article 193(2) of the Constitution of the Islamic Republic of Pakistan, 1973 by inserting clause in section 130 of the Income Tax Ordinance, 2001.
The letter addressed to the prime minister states, "on the strength of well-known canon of law that "justice will not maintain us, if we do not maintain justice" we have approached PM to provide real justice to taxpayers citizens of Pakistan. Quite interestingly people sitting in the Ministry of Law Justice and Human Right Division are unaware of the legal provisions under which powers have been exercised by issuing notification dated 30.04.2014 (wrong/alien provisions have been quoted in the said notification).
It is quite strange that when a judicial member with the background of "tax imposition/collection" sitting with an accountant member in a division bench of the ATIR, the entire bench will be represented by the Inland Revenue Department (FBR) and there will be no justice on the basis of legal issue as well as facts.
Moreover, the appointment of an office of Inland Revenue Service as judicial member with no legal acumen will also usurp the rights of officer of judicial service as well as advocate of high court and Supreme Court practising on the corporate/tax side. This appointment will deprive the taxpayer of justice. The primary duty of the State and federal government is to provide justice through "judicial system" ie, special court like tribunals, high courts and Supreme Court of Pakistan for which it is legally bound.
"In view of above, it is most respectfully prayed that the appointment of the said judicial member, being based on unconstitutional, illegal, arbitrary, discriminatory and blind exercise of discretionary powers, violative of the norms of justice, may please be cancelled and he may be allowed to work as Accountant Member in BPS-21 (if at all) Government intends to accommodate him in the tribunal," the letter added.