Law:

Section: Rule 3(7)

AAMER FAROOQ, C.J. – 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. 2. Learned counsel for the petitioner submitted that he does not press the issue of vires of the Rules inasmuch as they have been struck down by the Lahore High Court in Lahore Tax Bar Association versus Federation of Pakistan and others (2024 PTD 281). It was contended that in light of the referred judgment, which still holds the field, even appointment of the Chairman (Respondent No.4) was struck down and a direction was made to make fresh Rules and appointment of the Chairman and Members accordingly. It was submitted that the same has not been done. Learned counsel contended that even the appointment made was arbitrary and whimsical and seems to be based on mala fide inasmuch as the appointing authority, namely the Prime Minister of Pakistan, has exercised the discretion arbitrarily without application of mind inasmuch as not all the Members who were eligible to be appointed as Chairman were considered. Learned counsel submitted that even though the Rules have been struck down but still the word “senior” ought to be read in the Rules and, in this regard, placed reliance on various judgments, including Aam Log Itehad versus The Election Commission of Pakistan (PLD 2022 SC 39), Abdul Majeed Zafar versus Governor of the Punjab (2007 SCMR 330), Ittefaq Sugar Mills versus Government of Punjab (2022 CLC 713), Malik Munsif Awan versus Federation of Pakistan (PLD 2021 SC 379), Muhammad Yasin versus Federation of Pakistan (PLD 2012 SC 132) & Ashraf Tiwana versus Pakistan and others (2013 SCMR 1159). Learned counsel added that even while considering the promotion…

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