Through this Constitutional petition the petitioner a retired General Manager Admn. Of National Fertilizer Corporation prayed to be treated at par with Federal and Provincial Government Servants for relief in payment of property tax by invoking the provisions of Article 25 of the Constitution of Pakistan. It is pointed out that recently even the Railway employees have been made eligible for grant of the aforesaid relief which was being declined to the petitioner and other employee of Government controlled organizations.
2. After hearing the learned counsel 1 am not inclined to entertain the petition. Allowing exemption to an assessee of a Federal or Provincial levy is the privilege of the concerned Government. This Court in exercise of Constitutional jurisdiction cannot require the Federal or a Provincial Government to adopt a particular policy. The claim of the petitioner that as a retired employee of National Fertilizer Corporation he stands at par with the Federal or Provincial Government Employees is devoid of any force.
3. The aforesaid Corporation is a body corporate which can be wound up at any time and its legal status is not much different from any public company limited by shares. The employees of a Company cannot be said to stand at par with civil servants employees by the Federal or a Provincial Government. Mere fact that the Railway employees are governed by a Board does not by itself mean that they are not in the employment of Federal Government. The provisions of section 2-A of the Federal Service Tribunals Act, 1973 are totally specific and relate only to the matters which can be carried to the Tribunal. That provision does not make these kinds of employees to be civil servants for other purposes.
4. Dismissal in limine.