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RIZWAN ALI SAYAL vs FEDERATION OF PAKISTAN S — 2024 PTD 32 LAHORE-HIGH-COURT-LAHORE

Case information

Citation
2024 PTD 32 LAHORE-HIGH-COURT-LAHORE
Court
Lahore High Court
Year
2024
Reporter
PTD
Parties
RIZWAN ALI SAYAL vs FEDERATION OF PAKISTAN S
Subject matter
Criminal
Provisions referred to
S. 130; Income Tax Ordinance

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

RIZWAN ALI SAYAL VS FEDERATION OF PAKISTAN S. 130(3)---Constitution of Pakistan, Art. 199---Constitutional petition---Quo warranto---Appellate Tribunal Inland Revenue---Judicial Member, appointment of---Pre-conditions---Involvement in criminal case---Effect---Petitioner assailed appointment of respondent as Member Judicial in Appellate Tribunal Inland Revenue on the ground that an FIR was registered against him---Validity---No restrictions or conditions were provided under S. 130(3) of Income Tax Ordinance, 2001 relating to character verification during probationary period of respondent---Mere involvement of a candidate in any criminal case/FIR was not sufficient to bring any clog for appointment of respondent as a Judicial Member of Appellate Tribunal Inland Revenue---Respondent was never adjudged as guilty of the charges, rather complainant of that case had entered into a compromise with him and he was acquitted on the basis thereof---No other occasion, besides registration of one FIR pertaining to any criminal liability of respondent was brought on record by petitioner---Respondent was appointed as Member Judicial Appellate Tribunal Inland Revenue by Federal Government after he qualified the Federal Public Service Commission Exam.---Petitioner was appointed under S. 130(3) of Income Tax Ordinance, 2001 read with Appointment of Income Tax Appellate Tribunal Member's Rules, 1998---Office of Member Judicial, Appellate Tribunal Inland Revenue by all intents and purpose is a public office which office is created by the State and the statute, and duties attached to the office are of a public nature---Petitioner neither challenged qualifications of respondent, as mentioned in S. 130 of Income Tax Ordinance, 2001 nor his experience---Respondent was holding public office strictly as per criteria stipulated in S. 130(3) of Income Tax Ordinance, 2001---Such requirement was duly considered by Federal Government at the time of appointment of respondent through notification of his appointment followed by memorandum which was sent to him clearly mentioning terms and conditions mentioned therein---High Court declined to interfere in the appointment of respondent---Constitutional petition was dismissed, in circumstances.

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