Law: Constitution of Pakistan, 1973

Section: 199

[Constitution of Pakistan (1973)]..........Art 199---Constitutional petition---Civil Service---Customs and Excise Groups, employees of---Creation of new Inland Revenue Service for merging therein Sales Tax, Income Tax and Federal Excise wings---Office memorandum calling options from petitioners for inclusion or otherwise in Inland Revenue Service Group---Petitioners' plea that by means of such memorandum, their service, structure and future prospects of seniority and other allied matters would be seriously affected-v-Validity---Commissioner of Inland Revenue Service stated before Court that option under such memorandum was not compulsory for petitioners or others; that creation of Inland Revenue Service would not affect their future promotion prospects, if they opt or not; and that persons giving their option would retain their actual inter-se seniority---Petitioners had no grievance in view of such categorical statement of high rank representative of the department---Promotion Policy in vogue would remain same as being adopted for other occupational groups and there would be no separate Promotion Policy after creation of Inland Revenue Service---Option was always available to petitioners and they were not bound to exercise same compulsorily---Petitioners could maintain their present group and retain their seniorities---Petitioners had no enforceable vested rights, and if at all they had, then same were not being infringed through such memorandum---Creation of new department or merger of any department into some other being a policy matter to be taken by executive or legislature---Any action taken by courts disturbing policy matters in such like affairs would be excessive use of jurisdiction, if not beyond jurisdiction---Use of such a jurisdiction would frustrate tracheotomy of powers provided in the Constitution---Merger of Sales Tax, Federal Excise and Income Tax into Inland Revenue Service was neither contrary to fundamental rights of petitioners nor would affect tax collection---Writ could not be issued on mere apprehension or to block future eventualities---High Court dismissed constitutional petition in circumstances. Garton Industries Ltd. v. Government…

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