Legal Case Summary

Case Details
Case ID f8167d90-d543-40eb-877a-cde8f41e161b
Body View case body.
Case Number Civil Petition No.908 of 2014
Decision Date Jul 08, 2014
Hearing Date Jul 08, 2014
Decision The Supreme Court of Pakistan granted leave to appeal to consider various legal questions surrounding the maintainability of the constitutional petition filed by the respondents before the High Court. The case revolved around the upgradation of posts for the respondents who were appointed as Senior Auditors (BPS-16) and later re-designated as Inland Revenue Audit Officers. The High Court had previously allowed their petition based on the argument that they performed similar functions to Audit Officers in other departments, thus refusing them the same upgradation would be discriminatory. The Supreme Court deliberated on whether the matter fell under the exclusive jurisdiction of the Service Tribunal and if the memorandum regarding uniformity in upgradation could be interpreted to support the respondents' case. The court aimed to resolve potential anomalies that could arise within the Inland Revenue Department should the petitioners be granted upgradation from BPS-16 to BPS-18, especially considering their posts had already been upgraded to BPS-17 in 2012.
Summary The Supreme Court of Pakistan heard the case regarding the upgradation of posts for respondents who were Senior Auditors in the Sales Tax Department and subsequently became Inland Revenue Audit Officers. The petitioners argued that their roles were similar to those of Audit Officers in other departments that had been upgraded to BPS-18, thereby claiming discrimination. The case examined constitutional articles related to civil service and the legality of upgradation policies in government departments. The decision focused on whether the High Court's ruling could stand given the implications for hierarchical structures within the Inland Revenue Department and the jurisdictional boundaries concerning service conditions. The Supreme Court granted leave to appeal, emphasizing the need to analyze the legal framework governing such matters, including the constitutional provisions and administrative guidelines. This case highlights critical issues in public service administration and the enforcement of equitable treatment across similar roles in government sectors.
Court Supreme Court of Pakistan
Entities Involved Sales Tax Department, Inland Revenue Department
Judges NASIR-UL-MULK, C.J., GULZAR AHMED, SH. AZMAT SAEED, JJ
Lawyers Hafiz S.A. Rehman, Senior Advocate Supreme Court, Ibrar Ahmed, Advocate Supreme Court, Hamid Khan, Senior Advocate Supreme Court
Petitioners another, CHIEF COMMISSIONER, INLAND REVENUE
Respondents others, MUHAMMAD AFZAL KHAN
Citations 2014 SLD 1690, 2014 SCMR 1687, (2015) 111 TAX 121
Other Citations Not available
Laws Involved Constitution of Pakistan, 1973
Sections 25, 185(3), 199