1. Through this writ petition 15 Senior Income Tax Inspectors who are now designated as the Senior Inspectors have filed this writ petition against the Federation of Pakistan and have made the Central Board of Revenue and Federal Public Service Commission through their Chairman as parties. They are asking for the issuance of a writ against the respondents for direction that the petitioners be considered for purposes of promotion as Income Tax Officers on non-selection basis in accordance with the Notifications which have been issued by the Central Board of Revenue. The cause of action arose to them after the Federal Public Service Commission on asking of Central Board of Revenue had published advertisement for initial recruitment of 64 vacancies on 19-7-1995 lying with the Department. Briefly stated the petitioners are in fact asking the respondents to follow in letter and spirit the two Notifications of the Central Board of Revenue which are placed as Annexures ' C' and ' D' respectively which are reproduced as under:-- Annexure ' C'
2. GOVERNMENT OF PAKISTAN, CENTRAL BOARD OF REVENUE Islamabad, the 5th July, 1995.
3. NOTIFICATION 674 I /95.--In pursuance of sub-rule (2) of Rule 3 of the Civil Servants (Appointment, Promotion and Transfer) Rules, the following method of appointment, qualifications, experience, age limits and other conditions are laid down for appointment to the following posts in the Income Tax Department under the Central Board of Revenue:-- Designation BPS Income Tax Officer 16 METHOD OF APPOINTMENT
2. The above posts shall be filled as follows:-- S.No.Name and BPSMethod of appointmentBy initial of the postBy promotionappointment 1.Income Tax Officer50 %50 % (BPS-16)
4. Provided that if no suitable person is available for promotion the post or posts reserved for promotion shall be filled by initial appointment and failing that by transfer.
5. CONDITIONS FOR PROMOTION Promotion to posts in column 1 below shall be made by selection from amongst the persons who hold the posts specified in column 2 on a regular basis and possess the qualifications and experience prescribed in column No.2.
6. Name and BPSPersonsConditions of of the Posteligibleeligibility Income Tax OfficerSenior Inspector,(i) 3 years' service as BS-16BPS-14Senior Inspector BPS-14
(ii) To pass departmental promotional examination.
7. QUALIFICATIONS, EXPERIENCE AND AGE LIMITS FOR INITIAL APPOINTMENT A candidates must possess the educational qualifications and experience and must be within the age limits mentioned against the post in the Schedule to this Notification provided that:--
(i) Experience means the experience gained in a regular full time paid job after attaining the prescribed basis qualifications. Period spent on studies whether inside or outside the country during service except for M. Phil or Ph.D in the relevant field will be excluded from the total length of experience.
(ii) The maximum age limits will be relaxed up to the age of 55 years wherever applicable for appointment to all posts in the Federal Government as follows:--
(a) by three years in the case of candidates belonging to the scheduled castes, Buddhist community, recognized tribes of the Tribal Areas, Azad Kashmir and the Northern Areas;
(b) by not more than ten years in the case of Government servants who have completed at least 2 years' continuous Government service on the closing date for submission of applications.
(c) by ten years or, the number of years served in the Armed Forces whichever is less, in the case of released or retired officers/personnel of the Armed Forces of Pakistan.
8. Only one of the relaxations mentioned at (a), (b) and (c) above shall be allowed.
(iii) Eligibility of candidates shall be reckoned as on the closing date fixed for the submission of applications in accordance with the Recruitment Rules and the instructions issued by the Government and the FPSC APPOINTMENT BY TRANSFER Appointment by transfer shall be made by selection from amongst the persons holding appointment on a regular basis under the Federal. Government in the same basic pay scale in which the post to be filled provided that the person concerned possesses the qualifications and experience prescribed for initial appointment or promotion to the post concerned.
9. PROBATION Persons appointed by promotion or initial appointment or transfer on probation for a period of one year. This period may be tailed for good and sufficient reasons to be recorded or if considered necessary, it may be extended for a period not exceeding year as may be prescribed at the time of appointment. Appointment probation shall be subject to the provisions of section 6 of the Civil Servants Act, 1973.This Notification issues with the concurrence of the Establishment Division vide their O.M. No.10-1-94-R.5, dated 28th April, 1994 and of the FPSC vide its Letter No.F.12-6/94-S, dated 30th of 1995 respectively, This supersedes the Central Board of Revenue Notification No.SRO 905(1)/81, dated 13th August, 1981 as amended from time to time.
10. SCHEDULE 1 (See Para. 4)
11. Designation andQualification and___Age Limit____ BPS of the PostExperienceMinimumMaximum IncomeTax(i) Second class or20 years28 years Officer BPS-16GradeC.
12. Bachelor's degree
(ii) Preference will be given to the Candidates having studied business Administration/Commerce/Economics /Statistics /Mathematics/Law as one of the subjects in their Bachelor's degree.
(iii) To qualify examination to be conducted by the FPSC as per syllabus at Schedule II.
13. (Sd.)
14. Sardar Amin Ullah Khan, Secretary (All), Central Board of Revenue, Islamabad.
2. Annexure-D appears to be an addendum to the aforementioned Notification because itamends some of its provisions and comes into operation with effect from 20th of June, 1996, which too is reproduced as under:-- GOVERNMENT OF PAKISTAN CENTRAL BOARD OF REVENUE (ADMINISTRATION INCOME TAX)
15. Islamabad, the 20th June, 1996.
16. NOTIFICATION S.R.O. In pursuance of sub-rule (2) of rule 3 of the Civil Servants (Appointment, Promotion and Transfer) Rules, 1973, the following amendments shall be made in the Recruitment Rules of Income Tax Officers (BPS-16) under the Central Board of Revenue notified vide S.R.0.674(I)/95, dated 5th of July, 1995.
17. The table below Rule 3 shall be substituted by the following:-- Name & BSP ofPersons eligibleCondition of eligibility the post IncomeTax(i) Senior Inspector(i) 5 years' services as Officer (BS-16)BS-14Inspector/Senior Inspector.
(ii) Inspector BS-(ii) To pass departmental 11/14promotional examination.
18. Note. The cadre of Senior Inspector (BSP-14) shall henceforth be a dying cadres.
2. This Notification issues with the concurrence of the Establishment Division vide O. M. No.10/1/94- R.5, dated 9th June, 1996.
19. (Sd.) Sardar Amin Ullah Khan, Secretary (AIT)
3. The learned Standing Counsel referred to the parawise comments filed by the Commissioner Income Tax and stated that the respondents were quite conscious of the legal obligations and had not violated the same in any manner and as such the writ petition was not maintainable in law. He has assured this Court that the respondents shall follow the law and shall adhere to the Notifications which were issued in this context, particularly the notifications Annexures C and D through which the petitioners are entitled to promotion against 50% quota of Income Tax Officer BS-16 provided they fulfill the conditions which are enumerated in the Notification referred to above.
4. The learned counsel for the petitioners after the assurance of the learned Standing Counsel for the Federal Government fears that the respondents may take some aberration from the specified requirements. In this context, the learned Standing Counsel has already assured that Notification shall be followed in letter and spirit. Needless to add that Notification, dated 5-7-1995 Annexure-C prescribes that posts of Income Tax Officer BS-16 non-selection and 50% out of them are to be filled in by promotion on the basis of seniority-cum-fitness and Notification, dated 20-6-1996 Annexure- D postulates that Senior Inspectors BS-14 having five years' service are eligible for promotion as Income Tax Officer BS-16 on the basis of seniority-cum-fitness without taking any departmental promotional examination. Condition of examination is laid down for Income Tax Inspector in B.S. 11/14.
20. In view of the above position and assurance of the learned Standing Counsel, the petition stands disposed of having borne fruit with no order as to costs.