Law: Income Tax Ordinance, 1979

Section: 2,2(25),3,5

Law: Service Tribunals Act, 1973

Section: 4

Service Tribunals Act (LXX of 1973)---S. 4--Income-tax Ordinance (XXXI of 197), Ss. 2(25), 3 & 5--"Assistant Income-tax Officer" and "Income-tax Officer"--Distinction between the posts and disparity in pay--Justification--Different qualifications for the posts of Income-tax Officers and Assistant income-tax Officers having been prescribed, Assistant Income-tax Officers have to pass prescribed examination for seeking entry in the cadre of Income-tax Officers--Mere inclusion of Assistant Income-tax Officers in the definition of Income-tax Officer in the Income Tax Ordinance, 1979 would not place them at par with the Income-lax Officers. In the Income-tax Ordinance, "Assistant Income-tax Officers" arc included in the definition of the "Income-tax Officer" contained in clause (25) of section 2, and consequently they stood included in the term "Income-tax Officer", being amongst the income-tax authorities classified in section 3 of the Ordinance, and wherever the term "Income-tax Officers" is employed in the Ordinance, it includes the "Assistant Income-tax Officers". The subtle distinction between the provisions of the Act and the Ordinance in respect of "Assistant Income Officers" is that under the Act the functions of the "Assistant Income-tax Our were those as were assigned to them by the income-tax authorities un" they were appointed to work, which included the Income-tax Officers whereas under the Ordinance they are required to discharge the functions as are to be performed by the I.T.Os. and thus they stand at par with the I.T.Os. as regards the performance of functions, of course, subject to the assignment of the functions by an income-tax authority above the I.T.Os. Mere inclusion of A I.T.Os. in the definition of the I.T.Os. under the Ordinance does not place them at par with the I.T.Os. There are also two categories of the I.T.Os. one placed in Grade 17 and another in Grade 15. There can be different considerations for assignment of duties in the same field such as qualifications and experience etc. There are different qualifications for the posts of I.T.Os and A.I.T.Os and the A.I.T.Os have to pass prescribed examination for seeking entry in the cadre…

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