IHC’s Chief Justice Athar Minallah reserved the decision on the petition after hearing arguments from both sides at length.

In its reply submitted to this court, the law ministry had said that there was no need of filing a reference in the Supreme Judicial Council (SJC) or issuing a show-cause notice for termination of Mushtaq Sukhera as FTO.

It further stated that the Prime Minister had recommended Mustaq Sukhera as Federal Tax Ombudsman two years before on August 30, 2017.

According to clause 3 (1) of the Ordinance 2000, it was the prerogative of President of Pakistan and PM advice was not necessary.

It further said that the important point was that the principle of appointment is clear and it cannot be deviated.

According to clause 5 of Act 2013, FTO would only be removed by filing a reference in SJC but this law will only be implemented if the appointment was made according to the law.

President did the appointment with recommendation of PM so this was illegal. At this situation it is not even necessary to issue show-cause notice.

However, the petitioner claimed that only the SJC was authorized to remove him from this post.

Previously, the bench had restored Sukhera on his post, however, stopped him from performing any duties till final judgment on the petition.