ATIR members: Appointments must be through open ad, selection process: IHC

ISLAMABAD: Islamabad High Court (IHC) says that Appellate Tribunal Inland Revenue’s members’ appointments shall be made through an open advertisement and selection committee process.

The selection committee would be headed by a retired Judge of the Supreme Court, a member of Public Service Commission and another person of integrity appointed by the Prime Minister.

In a recent order dated June 13, 2024 IHC recorded a landmark observation in public interest petition moved by Mudassir Malik, a member of the Hazara Bar Association, urging the IHC to nullify appointments of ten judicial member ATIR as illegal, mala fide, unlawful, ultra vires, and unconstitutional.

Earlier IHC has stressed the necessity for a competitive and transparent appointment process, aligning with guidelines set forth by the Supreme Court. Sources familiar with the matter revealed that the prime minister, via official notification, has appointed judicial members of BS-21 to the ATIR. However, this move sparked controversy, prompting legal action.

Appointment of ATIR members: No procedure prescribed as per rules: IHC

IHC order stated that the key question before the court was the process to be followed for purposes of appointment of members of the tribunal, highlighting that the law ministry in its comments has appended a copy of the ATIR Rules, 2020.

The rules, however, do not prescribe the process or the manner in which appointments are to be made. It merely states in rule 3(6) of the rules that a member shall be appointed by the prime minister in consultation with the Chief Justice of Pakistan.

Attorney General submits that the term of the Judicial Members of the ATIR has expired. The Members, whose names are reflected as respondents in the petition, no longer hold a public office and the petition has become infructuous.

He further stated that the Federal Government has promulgated the ATIR (Appointments, Terms and Conditions of Service) Rules, 2024. Rule 4 of the Rules now prescribes a mechanism as to how appointments are to be made through a process to be run by a Selection Committee composition of which is prescribed under rule 5 of the Rules.

He states that as open advertisement process and a mechanism for appointment through a Selection Committee headed by a retired judge of the Supreme Court, a member of Public Service Commission and another person of integrity appointed by the Prime Minister has been prescribed, there is no fear that in the future the appointments will be made on a non-transparent basis, IHC ordered.

Copyright Business Recorder, 2024