Law: Income Tax Ordinance, 2001

Section: 130,130(2)

Law: Constitution of Pakistan, 1973

Section: 27,240,242

Income Tax Ordinance (XLIX of 2001)------S.130---Appellate Tribunal Inland Revenue (Appointment of Chairperson and Members) Rules, 2020---Constitution of Pakistan, Arts. 240 & 242---Constitutional petition---Appointment of Chairman---Appellate Tribunal Inland Revenue (Appointment of Chairperson and Members) Rules, 2020, vires of---Petitioner / Tax Bar Association assailed appointment of respondent as Chairman Appellate Tribunal Inland Revenue along with vires of Appellate Tribunal Inland Revenue (Appointment of Chairperson and Members) Rules, 2020---Validity---Words 'Prime Minister' as used in existing S.130(2) of Income Tax Ordinance, 2001, was to be read as 'Federal Government' from the date when the provision was brought in the statute book---Provision was to be read down accordingly---High Court declared Appellate Tribunal Inland Revenue (Appointment of Chairperson and Members) Rules, 2020, ultra vires the Constitution as same were not approved by Federal Cabinet---Appointments, under Appellate Tribunal Inland Revenue (Appointment of Chairperson and Members) Rules, 2020, were also illegal and without lawful authority---High Court invoked de facto doctrine to save continuity in system and directed that Members and Chairman appointed under the Appellate Tribunal Inland Revenue (Appointment of Chairperson and Members) Rules, 2020, were allowed to continue their service, till the appointment of regular incumbents, under the Rules, to be framed and promulgated by Federal Government, in consonance with the law---High Court directed the authorities to frame Rules within thirty (30) days from the date of judgment and process of recruitment to be completed within forty five (45) days thereafter---Posts of Members and Chairman of Appellate Tribunal Inland Revenue are in connection with the affairs of the Federation, therefore, under Art. 240 of the Constitution, appointments to the posts and the conditions of service should be under the Act of Majlis-e-Shura (Parliament)---Even if Rules to be framed under the S.130(2) are under the Act of Parliament, framers of the Rules, have to comply with command of the Constitution---For purposes of a competitive process to…

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