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2872/2021 Const. P. Amir Ali and Others (Petitioner) V/S Fed. of Pakistan and Others (Respondent)

Sindh High CourtTax Law2025

Bench: Hon'ble Mr. Justice Muhammad Karim Khan Agha, Hon'ble Mr. Justice Adnan-ul-Karim Memon(Author)

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2872/2021 Const. P. Amir Ali and Others (Petitioner) V/S Fed. of Pakistan and Others (Respondent) Sindh High Court

Bench: Hon'ble Mr. Justice Muhammad Karim Khan Agha, Hon'ble Mr. Justice Adnan-ul-Karim Memon(Author) Order Date: 29-MAY-25

In this specific case, the petition appears to be in conflict with the Federal Government's up-gradation policy outlined in the Establishment Division O.M. dated September 11, 2018. Furthermore, the petitioners' cadre already has a clear path for promotion under the Recruitment Rules notified on August 2, 2012, which provide for career progression up to BS-20. The respondents have pointed out that the petitioners are only citing paragraph 1 of the O.M. dated February 2, 2012, while deliberately omitting paragraph 2, which clearly upgrades various posts. The formulation of SRO 953(1)/2012 dated August 2, 2012, was necessary due to the merger of the Inland Revenue cadres of the former Income Tax Group (ITG), Sales Tax Department (STD), and Directorate of Reforms & Statistics (DR&S) into the newly formed Inland Revenue Department under the Federal Board of Revenue (FBR). Given this existing promotion avenue, up-gradation is not permissible under the law for the petitioners. The Office Memorandum dated September 11, 2018, explicitly states that up-gradation is only considered for isolated cadres that lack promotion opportunities. Since the petitioners' cadre has clear avenues for promotion, they have no valid claim for an up-gradation as a matter of right. They have a defined career progression up to BS-20 as per the Recruitment Rules. 8. In view of the above facts and circumstances of the case, this petition stands dismissed along with the listed application(s).

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