Federal Ombudsmen Institutional Reforms Act (XIV of 2013), Ss. 3 & 5

Citation Name : 2020 PLD 1 ISLAMABAD
Side Appellant : MUSHTAQ AHMAD SUKHERA
Side Opponent : PRESIDENT OF PAKISTAN through Secretary
S. 3(1)--- Federal Ombudsmen Institutional Reforms Act (XIV of 2013), Ss. 3 & 5---Removal of Federal TAX Ombudsman---Procedure---Person who has once been appointed and pursuant thereto, has taken oath of office of TAX Ombudsman, he or she, as the case may be, can only be removed before expiry of guaranteed fixed term of four years on two grounds; firstly, if holder of office becomes incapable of properly performing duties of his office due to physical or mental incapacity; and secondly, if found guilty of misconduct---Removal can only be made through Supreme Judicial Council---Third mode in which office of TAX Ombudsman may fall vacant is when person appointed under S.3(1) of Establishment of Office of Federal TAX Ombudsman Ordinance, 2000 voluntarily tenders resignation by writing under his or her hand addressed to the President-Legislature, by enacting Federal Ombudsmen Institutional Reforms Act, 2013 has reaffirmed independence of office of TAX Ombudsman by doing away with limited power which was vested in the President under Establishment of Office of Federal TAX Ombudsman Ordinance, 2000 regarding removal of TAX Ombudsman.

Citation Name : 2020 PLD 1 ISLAMABAD
Side Appellant : MUSHTAQ AHMAD SUKHERA
Side Opponent : PRESIDENT OF PAKISTAN through Secretary
S. 3(1)---Appointment of TAX Ombudsman---President, powers of---Persona Designata---Such is an administrative function and does not involve exercising adjudicatory or quasi-judicial power---President does not act as persona designata rather power and function has been conferred on the President, as the President and not in a different capacity--- President in exercising power under S. 3(1) of Establishment of Office of Federal TAX Ombudsman Ordinance, 2000 has a Constitutional duty to act on advice of Prime Minister.

Citation Name : 2020 PLD 1 ISLAMABAD
Side Appellant : MUSHTAQ AHMAD SUKHERA
Side Opponent : PRESIDENT OF PAKISTAN through Secretary
S. 3(1)---Federal Ombudsmen Institutional Reforms Act (XIV of 2013), Ss. 3 & 5---General Clauses Act (X of 1897), Ss. 16 & 21---Constitution of Pakistan, Arts. 48 & 209---Constitutional petition---Removal of Federal TAX Ombudsman---Advice of Prime Minister---Petitioner was Federal TAX Ombudsman who was removed by Federal Government---Plea raised by Government was that appointment of petitioner was made by the President after consulting Prime Minister which made such appointment contrary to applicable law---Validity---Summary submitted to Prime Minister and proposing to withdraw summary whereby advice tendered to the President regarding appointment of petitioner as TAX Ombudsman was based on gross misinterpretation of S.3(1) of Establishment of Officeof Federal TAX Ombudsman Ordinance, 2000 and law enunciated by the Supreme Court---Notification in question issued in view of summary had undermined and jeopardized legislative intent of ensuring independence of Office of TAX Ombudsman and Ombudsman appointed under other relevant laws---High Court set aside summary to remove petitioner as TAX Ombudsman as it was illegal, issued in violation of Establishment of Office of Federal TAX Ombudsman Ordinance, 2000 and Federal Ombudsmen Institutional Reforms Act, 2013 and was without lawful authority and jurisdiction---Constitutional petition was allowed in circumstances.