Up-gradation of Inland Revenue Audit Officer BS-16 to BS-18 in FBR, Supreme Court of Pakistan dismissed the department Appeal

By   April 15, 2016

Civil Appeal No. 992 of 2014, On appeal against the judgment dated 19-02-2014 passed by LHC, Lahore in ICA No. 303/2011 filed by Chief Commissioner Inland Revenue & other VS Muhammad Afzal Khan (Inland Revenue Audit Officer, FBR) & others.
Final Date of Hearing: 11-01-2016

Before Justice Amir Hani Muslim, Justice Mushir Alam, Justice Maqbool Baqar

Judgment::
Leave of the Court, is directed against the judgment dated 19-02-2014, passed by the Lahore High Court, Lahore, whereby the Intra Court Appeal filed by the Appellant was dismissed.
The facts necessary for the present proceedings are that the Respondents were appointed as Senior Auditor (BS-16) in the Central Board of Revenue (Now Federal Board of Revenue), after qualifying test and interview conducted by the Federal Public Service Commission. The post of Senior Auditor was re-designated as Inland Revenue Audit Officer, by the Federal Board of Revenue, Vide Notification dated 03-08-2010. The Finance Division (Regulation Wing) vide Office Memorandum dated 17-05-2010 up-graded the post of Audit Officer of Pakistan Audit Department and Auditor General of Pakistan and others departments, falling under its administrative Control. The Respondents filed representation for up-gradation of their posts on the analogy of Audit Officer of aforesaid department which as turned down.

Therefore, they filed Writ Petition before the Lahore High Court, Lahore pleading therein that the Audit Officers working in AGP, AG Punjab & CGA were upgraded from BS-17 to BS-18, as such being similarly placed they are also entitled to the benefit of the up-gradation from BS-16 to BS18, in terms of the judgment of this Court dated 15-03-2010 passed in Civil Petitions No 325 to 397 of 2010 in which it was categorically held that once there is a policy and some of the departments have already been allowed up-gradation then there should be no discrimination to extend such benefit to the other departments of the Government if the nature of job of the employees is similar.

The creation of a separate cadre for the Respondents will not debar them from availing the benefit of judgment of the learned High court, by which the other employees with similar job description have been extend the benefit of up-gradation in terms of the judgment of this Court passed in Civil Petition No. 325 to 397 of 2010. The Notification issued by the Federal Board of Revenue clearly spells out of the job description of the present Respondents, which are similar to the Audit Officers/Assistant Audit Officer working in Controller General of Accounts and Accountant General Punjab. All the cases of up-gradation of employees of these departments are initiated through the Ministry of Finance in terms of the notification and required concurrence of the Establishment Division.

We, for the aforesaid reasons, we do not find any merit in this Appeal which is accordingly dismissed.

C.M.A. No. 1698/2015
The case of Syed Faiz Ali Hamadani stands on the same footing and, therefore, he is also entitled to the same benefit extended to the Respondents.

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