| Case ID |
7386ce88-ebfd-4167-99ec-3f82a9910929 |
| Body |
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| Case Number |
I.C.A. No. 80 of 2016 in W.P. No. 3235 of 2012 |
| Decision Date |
Jan 17, 2017 |
| Hearing Date |
Nov 15, 2016 |
| Decision |
The Islamabad High Court ruled on the constitutionality of the appointments of the Chairman and Members of the Appellate Tribunal under the Income Tax Ordinance, 2001. The Court found that the appointments were made without lawful authority and thus declared the appointments invalid. While the petitioners were denied relief concerning the vires of Section 130 of the Ordinance, the Court emphasized that meaningful consultation with the Chief Justice of Pakistan is necessary for appointing members of the Tribunal. The decision cites prior case law that establishes the judicial nature of the Tribunal and the requirement for it to operate independently from the executive branch. The petitions were dismissed with respect to the vires of Section 130, but the Court's ruling underscored the need for adherence to constitutional mandates in the appointment process. |
| Summary |
This case revolves around the constitutional validity of the appointments made to the Appellate Tribunal under the Income Tax Ordinance, 2001. The Islamabad High Court addressed petitions filed under Article 199 of the Constitution by Javed Iqbal and another, challenging the legitimacy of these appointments. The Court found that the appointments lacked lawful authority, emphasizing the importance of judicial independence and the necessity for appointments to be made with consultation from the Chief Justice of Pakistan. The case references significant legal principles regarding the nature of tribunals and their operations within the judicial system. The decision reinforces the notion that tribunals must adhere to constitutional requirements, ensuring that their functions align with established judicial norms. This ruling is critical in maintaining the integrity of judicial appointments and the functioning of tribunals within Pakistan's legal framework, making it a significant point of reference for future cases involving similar issues. |
| Court |
Islamabad High Court
|
| Entities Involved |
Appellate Tribunal,
Pakistan Mobil
|
| Judges |
AAMER FAROOQ, JUSTICE,
MIANGUL HASSAN AURANGZEB, JUSTICE
|
| Lawyers |
Barrister Qadir Buksh,
Nasim Sikandar,
Saeed Ahmed Zaidi,
Khawaja Muhammad Imtiaz,
Afnan Karim Kundi,
Muhammad Raheel Kamran Sheikh,
Ali Sibtain Fazli,
Ayyaz Shaukat,
Malik Sardar Khan,
Hasham Ahmed Khan
|
| Petitioners |
JAVED IQBAL AND ANOTHER
|
| Respondents |
PAKISTAN MOBIL
|
| Citations |
2018 SLD 1633,
(2018) 118 TAX 22
|
| Other Citations |
Riaz ul Haq v. Federation of Pakistan and others (PLD 2013 SC 501),
Mehram Ali v. Federation of Pakistan and others (PLD 1998 SC 1445),
Government of Balochistan v. Aziz Ullah Mamon and others (PLD 1993 SC 341),
Government of Sindh v. Sharaf Faridi (PLD 1994 SC 105),
Imran v. Presiding Officer, Punjab (PLD 1996 Lahore 542),
Liaqat Hussian v. FOP and others (PLD 1999 SC 504),
Zia Ullah v. Najeeb Ullah (PLD 2003 SC 656),
Army Welfare Trust v. Collector of Sales Tax (C.P. No. 1983/2012)
|
| Laws Involved |
Income Tax Ordinance, 2001,
Law Reforms Ordinance, 1972,
Customs Act, 1969,
Constitution of Pakistan, 1973
|
| Sections |
130,
130(3)(c),
3(2),
194(2),
194(3),
194(4),
2A,
175,
189,
199,
203
|