ISLAMABAD: Lahore High Court (LHC) has directed Ministry of Law to submit a report on the constitution of benches and criteria for appointment of advocates as members of Appellate Tribunal Inland Revenue.
In this regard, the LHC issued an order on Monday.
Details of the case revealed that Faisal Rasheed Ghouri Advocate High Court had filed a writ petition before the Lahore High Court, Lahore wherein constitution of benches as well as criteria for appointment of advocates as members of Appellate Tribunal Inland were challenged before the Court.
The petitioner informed that through The Tax Laws (Amendment) Act, 2024, section 130 of the Income Tax Ordinance, 2001 has been substituted whereby concept of “judicial member” and “accountant member” has been replaced with “members” despite the fact that benches of Appellate Tribunal Inland Revenue being an independent forum outside the hierarchy of revenue department were always consist of one judicial member and one accountant member for hearing of tax matter.
However, by virtue of subject amendment in law, benches to be constituted by Appellate Tribunal Inland Revenue for hearing of revenue matters might consist of two advocates, two chartered accountants, two cost and management accountants or even two revenue officers which means that Appellate Tribunal Inland Revenue shall no more be an independent forum outside the hierarchy of revenue department; hence, subject amendments are a clear violation of Fundamental Rights enshrined under Article 10-A of the Constitution and ultra vires thereto.
The petitioner pleaded that the equality before law was the basic concept of Islam and that concept had been borrowed by English, American and European Constitutions from Islam; hence, two similarly placed persons could not be treated differently as the principle of equality before law and prohibition of discrimination between the similarly placed persons, was the essence of rule of law and selective, discriminatory and distinctive treatment by the Government was also prohibited hence eligibility criteria of fifteen years as an Advocate High Court for advocates and ten years for accountants for the appointment of the same post of member Appellate Tribunal Inland Revenue is a clear violation of Article 25 of the Constitution of Pakistan, 1973
Lahore High Court, Lahore has sought report from Ministry of Law within 20 days.
The next date of hearing would be held during first week of August 2024.
Copyright Business Recorder, 2024
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