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ALTAF HUSSAIN KHUHRO vs FEDERATION OF PAKISTAN S — 2023 PLC(CS) 796 KARACHI-HIGH-COURT-SINDH

Case information

Citation
2023 PLC(CS) 796 KARACHI-HIGH-COURT-SINDH
Court
Sindh High Court
Year
2023
Reporter
PLC
Parties
ALTAF HUSSAIN KHUHRO vs FEDERATION OF PAKISTAN S
Subject matter
Civil
Provisions referred to
S. 10---I; S. 207---S; S. 30---F; S. 29---C; S. 10; Income Tax Ordinance (XLIX of 2001); Sales Tax Act (VII of 1990); Federal Excise Act (VII of 2005); Civil Servants Act

Fields are extracted from the reported citation and judgment text. Where a detail is not stated in the record, it is not shown.

Judgment text as reported

ALTAF HUSSAIN KHUHRO VS FEDERATION OF PAKISTAN S.10---Income Tax Ordinance (XLIX of 2001), S.207---Sales Tax Act (VII of 1990), S.30---Federal Excise Act (VII of 2005), S. 29---Constitution of Pakistan, Arts. 199 & 212---Constitutional petition---Maintainability---Terms and conditions of service--- Postings and transfers--- Petitioners were officers of Audit department and were aggrieved of notification imposing restriction on their postings as Unit incharge in field formations---Validity---Petitioners were civil servants and under S.10 of Civil Servants Act, 1973, they were liable to serve anywhere within or outside the Province to any post under Federal Government or any Provincial Government or local authority---There was no concept of vested right in posting of a civil servant who could be posted anywhere and could not demand or seek posting or transfer at a place of his choice---It was not their right to seek a specific posting or assignment of assessment or field formation---Petitioners could also be posted as Officers on Special Duty without any assignment---This without any other plausible cause, did not by itself give a cause of action to seek enforcement of any constitutional right--- Petitioners as civil servants were bound to obey order of Federal Board of Revenue and postings so assigned for which while entering into service they had agreed---Seeking a person specific relief for some special posting or assignment was not per-se a right, which could be enforced through High Court---Petitioners were officers of Inland Revenue, even if they were not assigned any field formation or assessment related duties---Petitioners claimed to be auditors and it was better if they would remain as auditors, instead of seeking any assessment related assignments---High Court declined to interfere in the matter as the petition was incompetent---Constitutional petition was dismissed, in circumstances.

Other judgments reported in 2023 PLC

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