IHC Declares Appointment of ATIR Islamabad Chairman Illegal

The Islamabad High Court (IHC) has declared appointment of Mian Tauqeer Aslam as Chairman, Appellate Tribunal Inland Revenue (ATIR), Islamabad as illegal.  The new appointment of Chairman, Appellate Tribunal Inland Revenue, Islamabad would be made in accordance with the new Rules.  In this regard, the IHC has issued an order (W.P. No.2031/2023 Sargodha Tax Bar Association Versus Federation of Pakistan, etc.) against appointment of the Chairman, Appellate Tribunal Inland Revenue, Islamabad.  Through the instant petition, the petitioner has challenged appointment of respondent No.4, as Chairman, Appellate Tribunal Inland Revenue, Islamabad, (“ATIR”). In this regard, it is the stance of the petitioner that respondent No.4 was appointed as Chairman, ATIR on regular basis vide notification dated 07.06.2023, whereas the incumbent is not the senior most member. Apparently, appointment has been made under Rule 3(7) of the Appellate Tribunal Inland Revenue (Appointment of Chairperson and Members) Rules, 2020, (“the Rules”), where seniority is not the criteria for appointment.  This petition was filed in 2023 to challenge the notification dated 07 June 2023 for appointment of Chairman, ATIR before the Islamabad High Court on the basis that the appointment was made in an illegal and arbitrary manner without exercise of fair discretion. It was also contended in this petition that it was the legitimate expectation of the senior most member, Mr. Malik Muhammad Akram to be considered for the appointment as Chairman, ATIR, however the needful was not done.  On examining the Summary moved by the Law Ministry to the Prime Minister, it emerged before the Court that no other judicial member was actually considered except the incumbent, Mr. Mian Tauqeer Aslam. In view of this undisputed fact, the Islamabad High Court held that the discretion was not properly exercised in accordance with the basic principles of reasonableness and transparency. It was also held by the Court that the recommendation of only one person in the Summary moved by the Law Ministry reflects favoritism and nepotism. The proper recourse would have been to consider all the eligible members and then appoint the best suited person on merit.  In view of the above facts, the Islamabad High Court has set aside the appointment of Chairman, ATIR with a direction to appoint the new Chairman in accordance with the law.  Shahzad Shoukat, ASC, appearing on behalf of respondent No.4, supported the submissions made by learned Additional Attorney General and contended that appointment was made in accordance with Rules. It was submitted that seniority principle is nowhere to be found in the Rules, hence cannot be read in and the matter was within the discretion of the Prime Minister, who exercised the same in good faith, keeping in view the competence of respondent No.4, hence following the rule of merit.  The proper course for Ministry of Law and Justice should have been that all the eligible Members should have been considered and then the most appropriate one or the one found to be the most competent on merit ought to have been recommended.  The IHC order referred to the Lahore High Court on legal ground has struck down the Rules and the Federal Government had undertaken that new Rules shall be made within 30-days and appointment be made accordingly which despite lapse of about 06-months has not been done. This Court was informed that new Rules have been promulgated laying down procedure for appointment, IHC added.