Law: Constitution of Pakistan, 1973

Section: 193(2)

Law: Legal Practitioners and Bar Councils Act, 1973

Section: 2(a)

Law: Income Tax Ordinance, 1979

Section: 133(3)

Constitution of Pakistan (1973)   Art. 193 (2) Legal Practitioners and Bar Councils Act (XXXV of 1973), S.2 (a) Legal Practitioners and Bar Councils Rules, 1969, R. 74 Income Tax Ordinance (XXXI of 1979), S. 133 (3) Appointment of Income tax Appellate Tribunal Qualifications of a person to be appointed as Judicial Member of the Income Tax Appellate Tribunal If an Advocate abandoned legal practice, joined service in the country or abroad and was thus no more in legal profession he would not be deemed to be an Advocate for all intents and purposes merely because his name had remained on the roll of Advocates If a person had not been an Advocate of the High Court for a period of ten years when he applied for appointment as Judicial Member of Income Tax Appellate Tribunal, he was not qualified for appointment as a Judge of the High Court in terms of Art. 193 (2) of the Constitution of Pakistan and consequently he was not qualified for appointment as Judicial Member of Income Tax Appellate Tribunal.  Malik Ghulam Jilani v. Mr. Justice Muhammad Gul 1978 SCMR 110; Zulfikar Ali Bhutto v. The State PLD 1978 SC 40; State of Asian v. Horizon Union and another AIR 1967 SC 442; Prof. Chandra Parakash Agarwal v. Chaturbhuj Das Parikh and others AIR 1970 SC 1061 and Hari Shankar v. Sukhdeo Prasad AIR 1954 All. 227 distinguished. JUDGMENT ZIA MAHAMOOD MIRZA, J.This appeal by leave of the Court is directed against the judgment of a Division Bench of the Lahore High Court dated 24 11 1993 passed in an Intra Court Appeal holding that the appellant herein ‘was not qualified to be appointed as a Member/Chairman of the Income Tax Appellate Tribunal’ because he had not been an Advocate of the High Court for a period of ten years on the date of his appointment as a Judicial Member of the said Tribunal. 2. Relevant facts emerging from the record and not in dispute are that the appellant was enrolled as an Advocate ofHigh Court of Sindh and Balochistan on 21 3,1971. He left Pakistan for Uganda on 10 8 1974 where he joined service as Chief Magistrate on 12 8 1974 which post he held up to 28th November, 1978 and thereafter he worked as Legal Advisor/Secretary of the Uganda…

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