ISLAMABAD: The Islamabad High Court (IHC) chief justice has issued notices to Prime Minister Shehbaz Sharif, secretaries Establishment Division and Law, the Attorney General for Pakistan and Chairman/Judicial Member Mian Tauqeer Aslam and Malik Muhammad Akram, over the appointment of a junior person as chairman in Appellate Tribunal Inland Revenue Pakistan (ATIR) by the prime minister.
In a constitutional petition, the IHC has issued notices to the respondents with a direction to file a report and para-wise comments/reply within a fortnight. It has been alleged that the prime minister, through a notification dated June 7, 2023, made the appointment of a junior person as chairman ATIR.
The petitioner states, Malik Muhammad Akram is the senior most judicial member of the ATIR, who has not been appointed as its chairperson. According to the PERs letter, the senior most member had two PERs out of four.
On the other hand, the senior puisne member, Mian Tauqeer Aslam had nil PER out of three. The notification is ultra vires the articles 4, 9, and 14 of the Constitution. It is the legitimate expectation of the senior most member to be appointed as the chairperson of the ATIR.
For the appointment of the chief justice of the superior courts, the Supreme Court has held that the principle of seniority must be followed for being based on the constitutional convention. Reliance is placed on Al-Jehad Trust case PLD 1996 SC 324; Sajjad Ali Shah case 1999 SCMR 640; and Nadeem Ahmed case 2013 SCMR 1062 and 2013 SCMR 1752.
Declare that the dated 07.06.2023 issued by the Law Ministry for appointment of Mian Tauqeer Aslam, who is second in the seniority list, for being non-est, hence, without lawful authority. Direct the respondents to make the appointment of the chairperson of the ATIR in an open, objective, and transparent manner.
The IHC order states, the petition has challenged the appointment of respondent No4 (Mian auqeer Aslam) as chairman ATIR. Contends that respondent was appointed as chairman, ATIR on a regular basis, vide notification dated 07.06.2023. It was further contended that the appointee is not the senior most of the members.
In response to the query of the Court, the petitioner pointed out that under section 130 of the Income Tax Ordinance, 2001, the appointment of the member is to be made on the basis of rules to be framed by the Government.
Submitted that under Rule 3 (7) of the ATIR (Appointment of Chairperson and Members) Rules, 2020, the seniority and criteria are not provided in detail, hence vires of rules have also been challenged accordingly.
Notice to the respondents, who shall file report and parawise comments/reply, so as to reach this Court within a fortnight. Since vires of rules framed under the Federal Statute has been challenged, let notice be also issued to the Attorney General for Pakistan, the IHC ordered.
Copyright Business Recorder, 2023
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