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</head>

<body lang=3DEN-GB style=3D'tab-interval:.5in'>

<div class=3DSection1>

<p class=3DMsoNormal align=3Dcenter style=3D'text-align:center'><span lang=
=3DEN-US
style=3D'font-size:18.0pt;font-family:"Goudy Stout","serif"'>I N D E X<o:p>=
</o:p></span></p>

<p class=3DMsoNormal><span lang=3DEN-US><o:p>&nbsp;</o:p></span></p>

<table class=3DMsoTableGrid border=3D1 cellspacing=3D0 cellpadding=3D0 widt=
h=3D607
 style=3D'width:455.4pt;border-collapse:collapse;border:none;mso-border-alt=
:solid windowtext .5pt;
 mso-yfti-tbllook:480;mso-padding-alt:0in 5.4pt 0in 5.4pt'>
 <tr style=3D'mso-yfti-irow:0;mso-yfti-firstrow:yes'>
  <td width=3D31 valign=3Dtop style=3D'width:23.5pt;border:solid windowtext=
 1.0pt;
  mso-border-alt:solid windowtext .5pt;padding:0in 5.4pt 0in 5.4pt'>
  <p class=3DMsoNormal><span lang=3DEN-US>S#</span></p>
  </td>
  <td width=3D576 valign=3Dtop style=3D'width:431.9pt;border:solid windowte=
xt 1.0pt;
  border-left:none;mso-border-left-alt:solid windowtext .5pt;mso-border-alt:
  solid windowtext .5pt;padding:0in 5.4pt 0in 5.4pt'>
  <p class=3DMsoNormal><span lang=3DEN-US>Case No.</span></p>
  </td>
 </tr>
 <tr style=3D'mso-yfti-irow:1'>
  <td width=3D31 valign=3Dtop style=3D'width:23.5pt;border:solid windowtext=
 1.0pt;
  border-top:none;mso-border-top-alt:solid windowtext .5pt;mso-border-alt:s=
olid windowtext .5pt;
  padding:0in 5.4pt 0in 5.4pt'>
  <p class=3DMsoNormal><span lang=3DEN-US>1.</span></p>
  </td>
  <td width=3D576 valign=3Dtop style=3D'width:431.9pt;border-top:none;borde=
r-left:
  none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1=
.0pt;
  mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid window=
text .5pt;
  mso-border-alt:solid windowtext .5pt;padding:0in 5.4pt 0in 5.4pt'>
  <p class=3DMsoNormal><b style=3D'mso-bidi-font-weight:normal'><u><span
  lang=3DEN-US>C.P.L.A No.1287 of 2003 &#8211; Federation Vs. <span class=
=3DSpellE>Nasrullah</span>
  Khan <span class=3DSpellE>Wazir</span><o:p></o:p></span></u></b></p>
  <p class=3DMsoNormal><b style=3D'mso-bidi-font-weight:normal'><u><span
  lang=3DEN-US><o:p><span style=3D'text-decoration:none'>&nbsp;</span></o:p=
></span></u></b></p>
  <p class=3DMsoNormal align=3Dcenter style=3D'text-align:center'><b
  style=3D'mso-bidi-font-weight:normal'><span lang=3DEN-US>2005 TD (Service=
) 49<o:p></o:p></span></b></p>
  <p class=3DMsoNormal align=3Dcenter style=3D'text-align:center'><span lan=
g=3DEN-US><o:p>&nbsp;</o:p></span></p>
  <p class=3DMsoNormal align=3Dcenter style=3D'text-align:center'><b
  style=3D'mso-bidi-font-weight:normal'><span lang=3DEN-US style=3D'font-si=
ze:14.0pt;
  mso-bidi-font-size:12.0pt'>Present :<span style=3D'mso-tab-count:1'>&nbsp=
;&nbsp;&nbsp;&nbsp; </span><span
  style=3D'mso-spacerun:yes'>&nbsp;&nbsp; </span>Mr. Justice <span class=3D=
SpellE>Rana</span>
  <span class=3DSpellE>Bhagwandan</span><o:p></o:p></span></b></p>
  <p class=3DMsoNormal align=3Dcenter style=3D'margin-left:.5in;text-align:=
center;
  text-indent:.5in'><b style=3D'mso-bidi-font-weight:normal'><span lang=3DE=
N-US
  style=3D'font-size:14.0pt;mso-bidi-font-size:12.0pt'>Mr. Justice <span
  class=3DSpellE>Hamid</span> Ali <span class=3DSpellE>Mirza</span><o:p></o=
:p></span></b></p>
  <p class=3DMsoNormal align=3Dcenter style=3D'text-align:center'><b
  style=3D'mso-bidi-font-weight:normal'><span lang=3DEN-US style=3D'font-si=
ze:14.0pt;
  mso-bidi-font-size:12.0pt'><o:p>&nbsp;</o:p></span></b></p>
  <p class=3DMsoNormal align=3Dcenter style=3D'text-align:center'><b
  style=3D'mso-bidi-font-weight:normal'><span lang=3DEN-US style=3D'font-si=
ze:14.0pt;
  mso-bidi-font-size:12.0pt'>[Supreme Court of <st1:place w:st=3D"on"><st1:=
country-region
   w:st=3D"on">Pakistan</st1:country-region></st1:place>]<o:p></o:p></span>=
</b></p>
  <p class=3DMsoNormal align=3Dcenter style=3D'text-align:center'><span lan=
g=3DEN-US><o:p>&nbsp;</o:p></span></p>
  <p class=3DMsoNormal align=3Dcenter style=3D'text-align:center'><b
  style=3D'mso-bidi-font-weight:normal'><span lang=3DEN-US>C.P.L.A No.1287 =
of 2003
  dismissed on 5.10.2004.<o:p></o:p></span></b></p>
  <p class=3DMsoNormal align=3Dcenter style=3D'text-align:center'><b
  style=3D'mso-bidi-font-weight:normal'><span lang=3DEN-US style=3D'font-si=
ze:10.0pt;
  mso-bidi-font-size:12.0pt'>(<span class=3DGramE>on</span> appeal from jud=
gment
  of Federal Service Tribunal, <st1:place w:st=3D"on"><st1:City w:st=3D"on"=
>Islamabad</st1:City></st1:place>
  dated 21.4.2003 passed in Appeals Nos. 409, 424 to 429 (R) CS/2002).<o:p>=
</o:p></span></b></p>
  <p class=3DMsoNormal align=3Dcenter style=3D'text-align:center'><span lan=
g=3DEN-US><o:p>&nbsp;</o:p></span></p>
  <p class=3DMsoNormal><span lang=3DEN-US>(in C.P. No.1287 of 2003)</span><=
/p>
  <p class=3DMsoNormal align=3Dcenter style=3D'text-align:center'><b
  style=3D'mso-bidi-font-weight:normal'><span lang=3DEN-US style=3D'font-si=
ze:13.0pt;
  mso-bidi-font-size:12.0pt'>FEDERATION OF <st1:country-region w:st=3D"on">=
<st1:place
   w:st=3D"on">PAKISTAN</st1:place></st1:country-region> &amp; OTHERS<o:p><=
/o:p></span></b></p>
  <p class=3DMsoNormal align=3Dcenter style=3D'text-align:center'><span lan=
g=3DEN-US><o:p>&nbsp;</o:p></span></p>
  <p class=3DMsoNormal><span lang=3DEN-US>(in C.P. Nos. 1288 to 1292 of 200=
3)</span></p>
  <p class=3DMsoNormal align=3Dcenter style=3D'text-align:center'><b
  style=3D'mso-bidi-font-weight:normal'><span lang=3DEN-US>CENTRAL BOARD OF=
 REVENUE
  &amp; OTHERS ----<span style=3D'mso-tab-count:1'>&nbsp;&nbsp;&nbsp; </spa=
n>Petitioners<o:p></o:p></span></b></p>
  <p class=3DMsoNormal align=3Dcenter style=3D'text-align:center'><span lan=
g=3DEN-US><o:p>&nbsp;</o:p></span></p>
  <p class=3DMsoNormal align=3Dcenter style=3D'text-align:center'><span lan=
g=3DEN-US>versus</span></p>
  <p class=3DMsoNormal align=3Dcenter style=3D'text-align:center'><span lan=
g=3DEN-US><o:p>&nbsp;</o:p></span></p>
  <p class=3DMsoNormal><span lang=3DEN-US>(in C.P. No. 1287 of 2003)</span>=
</p>
  <p class=3DMsoNormal align=3Dcenter style=3D'text-align:center'><b
  style=3D'mso-bidi-font-weight:normal'><span lang=3DEN-US>NASRULLAH KHAN W=
AZIR
  &amp; OTHERS<span style=3D'mso-tab-count:1'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp=
;&nbsp;&nbsp; </span>------<span
  style=3D'mso-tab-count:2'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp=
;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span>Respondent<o:p></o=
:p></span></b></p>
  <p class=3DMsoNormal align=3Dcenter style=3D'text-align:center'><span lan=
g=3DEN-US><o:p>&nbsp;</o:p></span></p>
  <p class=3DMsoNormal align=3Dcenter style=3D'text-align:center'><span lan=
g=3DEN-US><o:p>&nbsp;</o:p></span></p>
  <p class=3DMsoNormal style=3D'text-align:justify;line-height:150%'><b
  style=3D'mso-bidi-font-weight:normal'><span lang=3DEN-US>(a)<span
  style=3D'mso-tab-count:1'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </sp=
an>Removal
  from Service (Special Powers) Ordinance (IV of 2000)</span></b><span
  lang=3DEN-US> &#8211; Ss. 3<span class=3DGramE>,5</span> (as amended by O=
rdinance
  V of 2001). Disciplinary action by way of termination of services of Cust=
oms
  officials on the basis of recommendations of enquiry committee constituted
  under Pakistan Army Act, 1952 would be devoid of jurisdiction and legal
  effect as Customs officials are not amenable to Pakistan Army Act. Discip=
linary
  proceedings initiated against Customs officials by Force Commander under =
the
  provisions of Pakistan Army Act cannot be clothed with any sanctity or la=
wful
  authority. Service Tribunal would be right in accepting appeals of Customs
  officials, setting aside termination orders passed against them and order=
ing
  their reinstatement by treating intervening period as leave of the kind d=
ue.
  Supreme Court upholding judgment of Service Tribunal as based on judicial
  application of mind by Service Tribunal and refusing leave to the Federat=
ion
  to appeal against judgment of Service Tribunal. </span></p>
  <p class=3DMsoNormal align=3Dright style=3D'text-align:right'><span lang=
=3DEN-US>(P.
  53, 54, 56, 57) </span></p>
  <p class=3DMsoNormal><b style=3D'mso-bidi-font-weight:normal'><span lang=
=3DEN-US>(b)<span
  style=3D'mso-tab-count:1'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span>Ibi=
d ---<o:p></o:p></span></b></p>
  <p class=3DMsoNormal><span lang=3DEN-US><o:p>&nbsp;</o:p></span></p>
  <p class=3DMsoNormal style=3D'text-align:justify;line-height:150%'><span
  lang=3DEN-US><span style=3D'mso-tab-count:1'>&nbsp;&nbsp;&nbsp;&nbsp;&nbs=
p;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span>Ss.
  3<span class=3DGramE>,5</span>. Termination of service of Customs officia=
ls
  would be illegal when material witnesses did not support of allegations
  leveled against them. Tainted evidence of witness who was an accomplice
  coupled with his admission that he had been paid Rs.100<span class=3DGram=
E>,000</span>/-
  by way of illegal gratification to depose against Customs officials would=
 be
  unworthy of credit and cannot be made basis of disciplinary action.</span=
></p>
  <p class=3DMsoNormal align=3Dright style=3D'text-align:right'><span lang=
=3DEN-US>(P.57)</span></p>
  <p class=3DMsoNormal><span lang=3DEN-US><o:p>&nbsp;</o:p></span></p>
  <p class=3DMsoNormal><b style=3D'mso-bidi-font-weight:normal'><span lang=
=3DEN-US>(c)<span
  style=3D'mso-tab-count:1'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </sp=
an>Departmental
  Enquiry---<o:p></o:p></span></b></p>
  <p class=3DMsoNormal><span lang=3DEN-US><o:p>&nbsp;</o:p></span></p>
  <p class=3DMsoNormal style=3D'line-height:150%'><span lang=3DEN-US><span
  style=3D'mso-tab-count:1'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp=
;&nbsp;&nbsp;&nbsp; </span>In
  the face of direct, substantial and documentary evidence challenging the
  appointment of particular enquiry officer as having bias/prejudice and
  lacking impartiality/integrity, it would always be just, fair and proper =
to
  appoint an independent and impartial enquiry officer rather than to insist
  upon the appointment of a particular person. It is always necessary, in t=
he
  interest of justice, <span class=3DSpellE>fairplay</span> and transparenc=
y of
  proceedings to have the enquiry conducted by an officer or uncontroversial
  reputation and a person of independent nature. When civil servant has
  expressed complete lack of confidence in the enquiry officer, it would be
  difficult to place much reliance on his findings and Service Tribunal wou=
ld
  act neither illegally nor arbitrarily in not relying upon his report.<span
  style=3D'mso-spacerun:yes'>&nbsp; </span></span></p>
  <p class=3DMsoNormal align=3Dcenter style=3D'text-align:center'><span lan=
g=3DEN-US><o:p>&nbsp;</o:p></span></p>
  <p class=3DMsoNormal><span lang=3DEN-US><o:p>&nbsp;</o:p></span></p>
  <p class=3DMsoNormal style=3D'margin-left:.75in;text-align:justify;text-i=
ndent:
  -.5in;line-height:150%;mso-list:l12 level1 lfo2;tab-stops:list .75in'><![=
if !supportLists]><span
  lang=3DEN-US><span style=3D'mso-list:Ignore'>1.<span style=3D'font:7.0pt =
"Times New Roman"'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&n=
bsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
  </span></span></span><![endif]><span lang=3DEN-US>Learned counsel agitate=
d that
  the respondents being customs officials were not amenable and subject to
  provisions of Pakistan Army Act, 1952, in terms of Section 2 thereof and
  entire Court of Enquiry constituted, held and proceedings relied upon by =
the
  department as well as the Enquiry Officer/Enquiry Committee were totally =
void
  and without jurisdiction.</span></p>
  <p class=3DMsoNormal style=3D'margin-left:.25in;text-align:justify;line-h=
eight:
  150%'><span lang=3DEN-US><o:p>&nbsp;</o:p></span></p>
  <p class=3DMsoNormal style=3D'margin-left:.75in;text-align:justify;text-i=
ndent:
  -.5in;line-height:150%;mso-list:l12 level1 lfo2;tab-stops:list .75in'><![=
if !supportLists]><span
  lang=3DEN-US><span style=3D'mso-list:Ignore'>2.<span style=3D'font:7.0pt =
"Times New Roman"'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&n=
bsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
  </span></span></span><![endif]><span lang=3DEN-US>Lastly, learned counsel=
 made
  a grievance of the fact that the documents and the material _______ the b=
asis
  of charge-sheet demanded by the respondents was not applied to them and
  denied in black and white disabling them from putting a proper defense.</=
span></p>
  <p class=3DMsoNormal style=3D'text-align:justify;line-height:150%'><span
  lang=3DEN-US><o:p>&nbsp;</o:p></span></p>
  <p class=3DMsoNormal style=3D'margin-left:.75in;text-align:justify;text-i=
ndent:
  -.5in;line-height:150%;mso-list:l12 level1 lfo2;tab-stops:list .75in'><![=
if !supportLists]><span
  lang=3DEN-US><span style=3D'mso-list:Ignore'>3.<span style=3D'font:7.0pt =
"Times New Roman"'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&n=
bsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
  </span></span></span><![endif]><span lang=3DEN-US>For the change of Enqui=
ry
  Officer, expressing total lack of confidence his integrity and impartiali=
ty
  but the same was illegally declined and the department insisted upon enqu=
iry
  by Hafiz <span class=3DSpellE>Anees</span> Ahmad, against whose responden=
t <span
  class=3DSpellE>Nasrullah</span> Khan <span class=3DSpellE>Wazir</span> ha=
d held
  departmental enquiry at the instance of NAB authority and recorded findin=
gs
  against him. </span></p>
  <p class=3DMsoNormal style=3D'text-align:justify;line-height:150%'><span
  lang=3DEN-US><o:p>&nbsp;</o:p></span></p>
  <p class=3DMsoNormal style=3D'margin-left:.75in;text-align:justify;text-i=
ndent:
  -.5in;line-height:150%;mso-list:l12 level1 lfo2;tab-stops:list .75in'><![=
if !supportLists]><span
  lang=3DEN-US><span style=3D'mso-list:Ignore'>4.<span style=3D'font:7.0pt =
"Times New Roman"'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&n=
bsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
  </span></span></span><![endif]><span lang=3DEN-US>Learned Deputy Attorney=
 was
  unable to meet this vital argument destroying the foundations of the
  disciplinary proceedings against the respondents in the show cause
  notices/charge-sheets issued to the respondents were essentially based up=
on
  the statement of fact and recommendations of the Court of Inquiry constit=
uted
  by t Armed Forces.</span></p>
  <p class=3DMsoNormal style=3D'text-align:justify;line-height:150%'><span
  lang=3DEN-US><o:p>&nbsp;</o:p></span></p>
  <p class=3DMsoNormal style=3D'margin-left:.75in;text-align:justify;text-i=
ndent:
  -.5in;line-height:150%;mso-list:l12 level1 lfo2;tab-stops:list .75in'><![=
if !supportLists]><span
  lang=3DEN-US><span style=3D'mso-list:Ignore'>5.<span style=3D'font:7.0pt =
"Times New Roman"'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&n=
bsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
  </span></span></span><![endif]><span lang=3DEN-US>The Tribunal has treate=
d this
  fact as a mere irregularity, we do not think that the proceedings initiat=
ed
  against the respondents by the Force Commander under the provisions of
  Pakistan Army Act could be clothed with sanctity or lawful authority.
  Evidently, there can be no escape from the conclusion though tentatively,
  that the respondents were not subject to the provisions of Pakistan Army =
Act
  as no material has been placed on record to the contrary. </span></p>
  <p class=3DMsoNormal style=3D'text-align:justify;line-height:150%'><span
  lang=3DEN-US><o:p>&nbsp;</o:p></span></p>
  <p class=3DMsoNormal style=3D'margin-left:.75in;text-align:justify;text-i=
ndent:
  -.5in;line-height:150%;mso-list:l12 level1 lfo2;tab-stops:list .75in'><![=
if !supportLists]><span
  lang=3DEN-US><span style=3D'mso-list:Ignore'>6.<span style=3D'font:7.0pt =
"Times New Roman"'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&n=
bsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
  </span></span></span><![endif]><span lang=3DEN-US>There appears to be no
  justification or a valid ground for appointment of Hafiz <span class=3DSp=
ellE>Anees</span>
  Ahmed, Director, Enquiry Wing, <span class=3DGramE>Central</span> Board of
  Revenue to act as Enquiry Officer against respondent <span class=3DSpellE=
>Nasrullah</span>
  Khan <span class=3DSpellE>Wazir</span>. This respondent, at the earliest
  possible opportunity, had taken exception to the impartiality of this off=
icer
  enquiry conducted by this respondent against the said Enquiry Officer at =
the
  instance of NAB authorities. In the face of direct, substantial and
  documentary objection to the appointment of a particular Enquiry Officer,=
 it
  would always be just, fair and proper to appoint an independent and impar=
tial
  enquiry officer to investigate into the charge rather than <span class=3D=
GramE>the
  insist</span> upon the nomination of a particular person. It is always
  necessary, in the interest of justice, fair play and transparency of t
  proceedings to have the enquiry conducted by an officer of uncontroversial
  reputation and a person of independent nature. Since the respondent had
  expressed complete lack of confidence in Hafiz <span class=3DSpellE>Anees=
</span>
  Ahmad, it is difficult to place much reliance on his findings and, in our
  view, the Tribunal neither acted illegally nor arbitrarily in not relying
  upon such report. </span></p>
  <p class=3DMsoNormal style=3D'margin-left:.25in;text-align:justify;line-h=
eight:
  150%'><span lang=3DEN-US><o:p>&nbsp;</o:p></span></p>
  <p class=3DMsoNormal style=3D'margin-left:.75in;text-align:justify;text-i=
ndent:
  -.5in;line-height:150%;mso-list:l12 level1 lfo2;tab-stops:list .75in'><![=
if !supportLists]><span
  lang=3DEN-US><span style=3D'mso-list:Ignore'>7.<span style=3D'font:7.0pt =
"Times New Roman"'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&n=
bsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
  </span></span></span><![endif]><span lang=3DEN-US>Even on merits of the c=
ase,
  it may be observed that material witness did not support the allegations
  against the respondents except <span class=3DSpellE>Sepoy</span> <span
  class=3DSpellE>Fakhar</span> <span class=3DSpellE>Hussain</span>, who him=
self was
  an accomplice. His role, interest and tainted evidence, coupled with the
  admission that he had been paid Rs.100<span class=3DGramE>,000</span>/- b=
y way
  of illegal gratification to depose against the respondents, rendered his
  position highly controversial and unworthy of any credit. Suffice it to
  observe that the Tribunal, being a court of fact as well as law, took into
  consideration all the pros and cons of the cases against the respondents =
in
  minute details and, after application of judicial mind, came to the
  conclusion that charge against the respondents was not proved according to
  law and was, therefore, justified in striking down departmental action. <=
/span></p>
  <p class=3DMsoNormal style=3D'text-align:justify;line-height:150%'><span
  lang=3DEN-US><o:p>&nbsp;</o:p></span></p>
  <p class=3DMsoNormal style=3D'margin-left:.75in;text-align:justify;text-i=
ndent:
  -.5in;line-height:150%;mso-list:l12 level1 lfo2;tab-stops:list .75in'><![=
if !supportLists]><span
  lang=3DEN-US><span style=3D'mso-list:Ignore'>8.<span style=3D'font:7.0pt =
"Times New Roman"'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&n=
bsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
  </span></span></span><![endif]><span lang=3DEN-US>Leave refused.</span></=
p>
  <span lang=3DEN-US style=3D'font-size:12.0pt;font-family:"Times New Roman=
","serif";
  mso-fareast-font-family:"Times New Roman";mso-ansi-language:EN-US;mso-far=
east-language:
  EN-US;mso-bidi-language:AR-SA'><br clear=3Dall style=3D'mso-special-chara=
cter:
  line-break;page-break-before:always'>
  </span>
  <p class=3DMsoNormal><b style=3D'mso-bidi-font-weight:normal'><u><span
  lang=3DEN-US><o:p><span style=3D'text-decoration:none'>&nbsp;</span></o:p=
></span></u></b></p>
  <p class=3DMsoNormal><u><span lang=3DEN-US><o:p><span style=3D'text-decor=
ation:
   none'>&nbsp;</span></o:p></span></u></p>
  </td>
 </tr>
 <tr style=3D'mso-yfti-irow:2'>
  <td width=3D31 valign=3Dtop style=3D'width:23.5pt;border:solid windowtext=
 1.0pt;
  border-top:none;mso-border-top-alt:solid windowtext .5pt;mso-border-alt:s=
olid windowtext .5pt;
  padding:0in 5.4pt 0in 5.4pt'>
  <p class=3DMsoNormal><span lang=3DEN-US>2.</span></p>
  </td>
  <td width=3D576 valign=3Dtop style=3D'width:431.9pt;border-top:none;borde=
r-left:
  none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1=
.0pt;
  mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid window=
text .5pt;
  mso-border-alt:solid windowtext .5pt;padding:0in 5.4pt 0in 5.4pt'>
  <p class=3DMsoNormal><b style=3D'mso-bidi-font-weight:normal'><u><span
  lang=3DEN-US>Appeal No.920(K)CE of 2002 - ZAHIR SHAH Vs. <st1:City w:st=
=3D"on">CHAIRMAN</st1:City>,
  <st1:country-region w:st=3D"on">PAKISTAN</st1:country-region> STEEL, <st1=
:place
  w:st=3D"on"><st1:City w:st=3D"on">KARACHI</st1:City></st1:place><o:p></o:=
p></span></u></b></p>
  <p class=3DMsoNormal align=3Dcenter style=3D'text-align:center;line-heigh=
t:150%'><b
  style=3D'mso-bidi-font-weight:normal'><span lang=3DEN-US>2005 AC 128<o:p>=
</o:p></span></b></p>
  <p class=3DMsoNormal align=3Dcenter style=3D'text-align:center;line-heigh=
t:150%'><b
  style=3D'mso-bidi-font-weight:normal'><span lang=3DEN-US style=3D'font-si=
ze:14.0pt;
  mso-bidi-font-size:12.0pt;line-height:150%'>Before <span class=3DSpellE>N=
azar</span>
  Muhammad <span class=3DSpellE>Shaikh</span> and <o:p></o:p></span></b></p>
  <p class=3DMsoNormal align=3Dcenter style=3D'text-align:center;line-heigh=
t:150%'><span
  class=3DSpellE><b style=3D'mso-bidi-font-weight:normal'><span lang=3DEN-US
  style=3D'font-size:14.0pt;mso-bidi-font-size:12.0pt;line-height:150%'>Qaz=
i</span></b></span><b
  style=3D'mso-bidi-font-weight:normal'><span lang=3DEN-US style=3D'font-si=
ze:14.0pt;
  mso-bidi-font-size:12.0pt;line-height:150%'> Muhammad <span class=3DSpell=
E>Hussain</span>
  <span class=3DSpellE>Siddiqui</span>,<o:p></o:p></span></b></p>
  <p class=3DMsoNormal align=3Dcenter style=3D'text-align:center;line-heigh=
t:150%'><b
  style=3D'mso-bidi-font-weight:normal'><span lang=3DEN-US style=3D'font-si=
ze:14.0pt;
  mso-bidi-font-size:12.0pt;line-height:150%'>Members<o:p></o:p></span></b>=
</p>
  <p class=3DMsoNormal align=3Dcenter style=3D'text-align:center'><b
  style=3D'mso-bidi-font-weight:normal'><span lang=3DEN-US>Federal Service
  Tribunal, <st1:place w:st=3D"on"><st1:City w:st=3D"on">Islamabad</st1:Cit=
y></st1:place><o:p></o:p></span></b></p>
  <p class=3DMsoNormal align=3Dcenter style=3D'text-align:center'><span lan=
g=3DEN-US><o:p>&nbsp;</o:p></span></p>
  <p class=3DMsoNormal align=3Dcenter style=3D'text-align:center'><b
  style=3D'mso-bidi-font-weight:normal'><span lang=3DEN-US>Appeal No.920(K)=
CE of
  2002 allowed on 6.5.2004<o:p></o:p></span></b></p>
  <p class=3DMsoNormal align=3Dcenter style=3D'text-align:center'><span lan=
g=3DEN-US><o:p>&nbsp;</o:p></span></p>
  <p class=3DMsoNormal align=3Dcenter style=3D'text-align:center'><b
  style=3D'mso-bidi-font-weight:normal'><span lang=3DEN-US>ZAHIR SHAH --- A=
ppellant<o:p></o:p></span></b></p>
  <p class=3DMsoNormal align=3Dcenter style=3D'text-align:center'><b
  style=3D'mso-bidi-font-weight:normal'><span lang=3DEN-US><o:p>&nbsp;</o:p=
></span></b></p>
  <p class=3DMsoNormal align=3Dcenter style=3D'text-align:center'><span lan=
g=3DEN-US>versus</span></p>
  <p class=3DMsoNormal align=3Dcenter style=3D'text-align:center'><b
  style=3D'mso-bidi-font-weight:normal'><span lang=3DEN-US><o:p>&nbsp;</o:p=
></span></b></p>
  <p class=3DMsoNormal align=3Dcenter style=3D'text-align:center'><st1:City=
 w:st=3D"on"><b
   style=3D'mso-bidi-font-weight:normal'><span lang=3DEN-US>CHAIRMAN</span>=
</b></st1:City><b
  style=3D'mso-bidi-font-weight:normal'><span lang=3DEN-US>, <st1:country-r=
egion
  w:st=3D"on">PAKISTAN</st1:country-region> STELL, <st1:City w:st=3D"on"><s=
t1:place
   w:st=3D"on">KARACHI</st1:place></st1:City> &amp; TWO OTHERS --- Responde=
nts<o:p></o:p></span></b></p>
  <p class=3DMsoNormal align=3Dcenter style=3D'text-align:center;line-heigh=
t:150%'><span
  lang=3DEN-US><o:p>&nbsp;</o:p></span></p>
  <p class=3DMsoNormal style=3D'margin-left:.75in;text-align:justify;text-i=
ndent:
  -.5in;line-height:150%;mso-list:l3 level1 lfo3;tab-stops:list .75in'><![i=
f !supportLists]><span
  lang=3DEN-US><span style=3D'mso-list:Ignore'>1.<span style=3D'font:7.0pt =
"Times New Roman"'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&n=
bsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
  </span></span></span><![endif]><span lang=3DEN-US>The learned Counsel for=
 the
  appellant strenuously arguing the appeal stated that there were no rules
  under which Inquiry Officer could be penalized for any lapses conducted
  during his conduct of inquiry and in this regard he relied on the ruling
  reported in 2002 PLC (CS) 1521 in the case of Sultan <span class=3DSpellE=
>Azam</span>
  v. Government of Punjab where the <span class=3DSpellE>Hon&#8217;ble</spa=
n>
  Justice Amir <span class=3DSpellE>Alam</span> Khan of Lahore High Court h=
eld as
  under:-</span></p>
  <p class=3DMsoNormal style=3D'margin-left:1.5in;text-align:justify;text-i=
ndent:
  -1.5in;mso-text-indent-alt:-9.0pt;line-height:150%;mso-list:l3 level3 lfo=
3;
  tab-stops:list 1.5in'><![if !supportLists]><span lang=3DEN-US><span
  style=3D'mso-list:Ignore'><span style=3D'font:7.0pt "Times New Roman"'>&n=
bsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp=
;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&n=
bsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp=
;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&n=
bsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
  </span>&quot;5.<span style=3D'font:7.0pt "Times New Roman"'>&nbsp;&nbsp;&=
nbsp;&nbsp;&nbsp;
  </span></span></span><![endif]><span lang=3DEN-US>It would be noted that =
the
  petitioner has been charge-sheeted for <span class=3DSpellE>misconducting=
</span>
  the inquiry by not consulting and collecting any record or the relevant
  evidence having bearing on the case. It is further alleged that the
  petitioner had admitted before the Deputy Secretary (Tech.) that the inqu=
iry
  report was not drafted by him. The two charges leveled against the petiti=
oner
  are pertinently directed against his conduct as Inquiry Officer which cou=
ld,
  at the most, entail an order for de novo inquiry or the report submitted =
in that
  regard could be set aside by the authorized officer but it is nowhere
  provided under the law to issue him a charge-sheet in that regard for not
  acted as a judicial officer and conducted the inquiry as such&#8230;..&#8=
221;</span></p>
  <p class=3DMsoNormal style=3D'text-align:justify;line-height:150%'><span
  lang=3DEN-US><o:p>&nbsp;</o:p></span></p>
  <p class=3DMsoNormal style=3D'margin-left:.75in;text-align:justify;text-i=
ndent:
  -.5in;line-height:150%;mso-list:l3 level1 lfo3;tab-stops:list .75in'><![i=
f !supportLists]><span
  lang=3DEN-US><span style=3D'mso-list:Ignore'>2.<span style=3D'font:7.0pt =
"Times New Roman"'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&n=
bsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
  </span></span></span><![endif]><span lang=3DEN-US>Appellant&#8217;s learn=
ed
  Counsel also relied on t judgment of FST in Appeal No.941(K)CE/2002, dated
  5.3.2004 wherein it was held as under:-</span></p>
  <p class=3DMsoNormal style=3D'margin-left:1.5in;text-align:justify;text-i=
ndent:
  -1.5in;mso-text-indent-alt:-9.0pt;line-height:150%;mso-list:l3 level3 lfo=
3;
  tab-stops:list 1.5in'><![if !supportLists]><span lang=3DEN-US><span
  style=3D'mso-list:Ignore'><span style=3D'font:7.0pt "Times New Roman"'>&n=
bsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp=
;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&n=
bsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp=
;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&n=
bsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
  </span>&quot;5.<span style=3D'font:7.0pt "Times New Roman"'>&nbsp;&nbsp;&=
nbsp;&nbsp;&nbsp;
  </span></span></span><![endif]><span lang=3DEN-US>&#8230;.However, the ru=
les do
  not provide for disciplinary action against an Inquiry Officer for his
  failure to conduct enquiry in a proper manner. The standard procedure in =
such
  cases is that the competent authority re-assigns the enquiry to another
  officer to hold de novo proceedings &#8230;..&#8221;</span></p>
  <p class=3DMsoNormal style=3D'text-align:justify;line-height:150%'><span
  lang=3DEN-US><o:p>&nbsp;</o:p></span></p>
  <p class=3DMsoNormal style=3D'margin-left:.75in;text-align:justify;text-i=
ndent:
  -.5in;line-height:150%;mso-list:l3 level1 lfo3;tab-stops:list .75in'><![i=
f !supportLists]><span
  lang=3DEN-US><span style=3D'mso-list:Ignore'>3.<span style=3D'font:7.0pt =
"Times New Roman"'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&n=
bsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
  </span></span></span><![endif]><span lang=3DEN-US>The appellant suffer fr=
om
  another infirmity i.e. inquiry report was not supplied to the appellant a=
long
  with Show-Cause Notice which is mandatory and in this regard cited ruling
  reported in PLD 181 SC&#8217;176.</span></p>
  <p class=3DMsoNormal style=3D'margin-left:.25in;text-align:justify;line-h=
eight:
  150%'><span lang=3DEN-US><o:p>&nbsp;</o:p></span></p>
  <p class=3DMsoNormal style=3D'margin-left:.75in;text-align:justify;text-i=
ndent:
  -.5in;line-height:150%;tab-stops:.75in'><span lang=3DEN-US>4(M).<span
  style=3D'mso-tab-count:1'>&nbsp;&nbsp; </span>He further pointed out that=
 the
  appellant order rejecting appellant&#8217;s Departmental Appeal was a
  non-speaking order which is in violation of Section 24-A of General Claus=
es
  Act, 1897 and the ruling reported in 2000 PLC (CS) 857.</span></p>
  <p class=3DMsoNormal style=3D'margin-left:.75in;text-align:justify;text-i=
ndent:
  -.5in;line-height:150%;tab-stops:.75in'><span lang=3DEN-US><o:p>&nbsp;</o=
:p></span></p>
  <p class=3DMsoNormal style=3D'margin-left:.75in;text-align:justify;text-i=
ndent:
  -.5in;line-height:150%;tab-stops:.75in'><span lang=3DEN-US>5(M).<span
  style=3D'mso-tab-count:1'>&nbsp;&nbsp; </span>He further argued that same
  authority cannot review its own order and in this regard relied on the ru=
ling
  reported in 1987 PLC (CS) 875.</span></p>
  <p class=3DMsoNormal style=3D'margin-left:.75in;text-align:justify;text-i=
ndent:
  -.5in;line-height:150%;tab-stops:.75in'><span lang=3DEN-US><o:p>&nbsp;</o=
:p></span></p>
  <p class=3DMsoNormal style=3D'margin-left:.75in;text-align:justify;text-i=
ndent:
  -.5in;line-height:150%;tab-stops:.75in'><span lang=3DEN-US>6.<span
  style=3D'mso-tab-count:1'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp=
; </span>The
  standard procedure in such cases is that the inquiry is ordered to be
  conducted de novo. The judgment of the Lahore High Court cited by the lea=
rned
  Counsel for the appellant is also very relevant and the law laid down the=
rein
  still holds good.</span></p>
  <p class=3DMsoNormal style=3D'margin-left:.75in;text-align:justify;text-i=
ndent:
  -.5in;line-height:150%;tab-stops:.75in'><span lang=3DEN-US><o:p>&nbsp;</o=
:p></span></p>
  <p class=3DMsoNormal style=3D'margin-left:.75in;text-align:justify;text-i=
ndent:
  -.5in;line-height:150%;tab-stops:.75in'><span lang=3DEN-US><span
  style=3D'mso-tab-count:1'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp=
;&nbsp;&nbsp;&nbsp; </span>The
  perusal of the above order clearly indicated that it does not give reason=
 for
  disregarding appellant&#8217;s defense while imposing major penalty of
  demotion to a lower post. This is a serious lapse which is in violation of
  section 24-A of General Clauses Act, 1897 and the rulings cited by the
  learned Counsel for the appellant. The appellate order which rejecting
  appellant&#8217;s Departmental Appeal which is also reproduced hereunder =
was
  also indicate that it is not a speaking order in terms of section 24-A ib=
id.</span></p>
  <span lang=3DEN-US style=3D'font-size:12.0pt;font-family:"Times New Roman=
","serif";
  mso-fareast-font-family:"Times New Roman";mso-ansi-language:EN-US;mso-far=
east-language:
  EN-US;mso-bidi-language:AR-SA'><br clear=3Dall style=3D'mso-special-chara=
cter:
  line-break;page-break-before:always'>
  </span>
  <p class=3DMsoNormal><span lang=3DEN-US><o:p>&nbsp;</o:p></span></p>
  </td>
 </tr>
 <tr style=3D'mso-yfti-irow:3'>
  <td width=3D31 valign=3Dtop style=3D'width:23.5pt;border:solid windowtext=
 1.0pt;
  border-top:none;mso-border-top-alt:solid windowtext .5pt;mso-border-alt:s=
olid windowtext .5pt;
  padding:0in 5.4pt 0in 5.4pt'>
  <p class=3DMsoNormal><span lang=3DEN-US>3.</span></p>
  </td>
  <td width=3D576 valign=3Dtop style=3D'width:431.9pt;border-top:none;borde=
r-left:
  none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1=
.0pt;
  mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid window=
text .5pt;
  mso-border-alt:solid windowtext .5pt;padding:0in 5.4pt 0in 5.4pt'>
  <p class=3DMsoNormal><b style=3D'mso-bidi-font-weight:normal'><u><span
  lang=3DEN-US>2005 S C M R<span style=3D'mso-spacerun:yes'>&nbsp; </span>1=
802 -
  NAJAM-UZ-ZAMAN and others Vs. ENGIENEER0IN-CHIEF, G.H.Q., RAWLAPINDI <o:p=
></o:p></span></u></b></p>
  <p class=3DMsoNormal><b style=3D'mso-bidi-font-weight:normal'><span lang=
=3DEN-US><o:p>&nbsp;</o:p></span></b></p>
  <p class=3DMsoNormal align=3Dcenter style=3D'text-align:center'><b
  style=3D'mso-bidi-font-weight:normal'><span lang=3DEN-US>2005 S C M R<span
  style=3D'mso-spacerun:yes'>&nbsp; </span>1802<o:p></o:p></span></b></p>
  <p class=3DMsoNormal align=3Dcenter style=3D'text-align:center'><b
  style=3D'mso-bidi-font-weight:normal'><span lang=3DEN-US><o:p>&nbsp;</o:p=
></span></b></p>
  <p class=3DMsoNormal align=3Dcenter style=3D'text-align:center'><b
  style=3D'mso-bidi-font-weight:normal'><span lang=3DEN-US>[Supreme Court o=
f <st1:place
  w:st=3D"on"><st1:country-region w:st=3D"on">Pakistan</st1:country-region>=
</st1:place>]<o:p></o:p></span></b></p>
  <p class=3DMsoNormal align=3Dcenter style=3D'text-align:center'><b
  style=3D'mso-bidi-font-weight:normal'><span lang=3DEN-US><o:p>&nbsp;</o:p=
></span></b></p>
  <p class=3DMsoNormal align=3Dcenter style=3D'text-align:center'><b
  style=3D'mso-bidi-font-weight:normal'><span lang=3DEN-US style=3D'font-si=
ze:14.0pt;
  mso-bidi-font-size:12.0pt'>Present: <span class=3DSpellE>Nazim</span> <sp=
an
  class=3DSpellE>Hussain</span> <span class=3DSpellE>Siddiqui</span>, C.J.,=
 Abdul <span
  class=3DSpellE>Hameed</span> <span class=3DSpellE>Dogar</span><o:p></o:p>=
</span></b></p>
  <p class=3DMsoNormal align=3Dcenter style=3D'text-align:center'><b
  style=3D'mso-bidi-font-weight:normal'><span lang=3DEN-US style=3D'font-si=
ze:14.0pt;
  mso-bidi-font-size:12.0pt'>And Muhammad <span class=3DSpellE>Nawaz</span>=
 <span
  class=3DSpellE>Abbasi</span> JJ<o:p></o:p></span></b></p>
  <p class=3DMsoNormal align=3Dcenter style=3D'text-align:center'><b
  style=3D'mso-bidi-font-weight:normal'><span lang=3DEN-US style=3D'font-si=
ze:14.0pt;
  mso-bidi-font-size:12.0pt'><o:p>&nbsp;</o:p></span></b></p>
  <p class=3DMsoNormal align=3Dcenter style=3D'text-align:center'><b
  style=3D'mso-bidi-font-weight:normal'><span lang=3DEN-US>NAJAM-UZ-ZAMAN a=
nd
  others ----Petitioners<o:p></o:p></span></b></p>
  <p class=3DMsoNormal align=3Dcenter style=3D'text-align:center'><b
  style=3D'mso-bidi-font-weight:normal'><span lang=3DEN-US><o:p>&nbsp;</o:p=
></span></b></p>
  <p class=3DMsoNormal align=3Dcenter style=3D'text-align:center'><b
  style=3D'mso-bidi-font-weight:normal'><span lang=3DEN-US>versus<o:p></o:p=
></span></b></p>
  <p class=3DMsoNormal align=3Dcenter style=3D'text-align:center'><b
  style=3D'mso-bidi-font-weight:normal'><span lang=3DEN-US><o:p>&nbsp;</o:p=
></span></b></p>
  <p class=3DMsoNormal align=3Dcenter style=3D'text-align:center'><b
  style=3D'mso-bidi-font-weight:normal'><span lang=3DEN-US>ENGIENEER0IN-CHI=
EF,
  G.H.Q., RAWLAPINDI <o:p></o:p></span></b></p>
  <p class=3DMsoNormal align=3Dcenter style=3D'text-align:center'><b
  style=3D'mso-bidi-font-weight:normal'><span lang=3DEN-US>and 2 others---
  Respondents<o:p></o:p></span></b></p>
  <p class=3DMsoNormal><b style=3D'mso-bidi-font-weight:normal'><span lang=
=3DEN-US><o:p>&nbsp;</o:p></span></b></p>
  <p class=3DMsoNormal><span lang=3DEN-US><o:p>&nbsp;</o:p></span></p>
  <p class=3DMsoNormal style=3D'margin-left:.75in;text-align:justify;text-i=
ndent:
  -45.0pt;line-height:150%;tab-stops:.75in'><span lang=3DEN-US>1-M<span
  style=3D'mso-tab-count:1'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </sp=
an>Mr.
  M.M. <span class=3DSpellE>Aqil</span> <span class=3DSpellE>Awan</span>, l=
earned
  counsel for the petitioner in C.P. 1229-K of 2002, has raised a number of
  grounds in support of this petition and most of these grounds pertained to
  the appraisal of record involving the factual controversy but we without
  going into the controversial question of facts, would prefer to attend the
  question of law raised before us in support of these petitions. The first
  question raised by the learned counsel was that the Tribunal, after heari=
ng
  the arguments in the appeals on 18.10.2001 reserved the judgment and
  announced it on 3.10.2002 with a delay of about one year, whereas this Co=
urt
  in a similar situation in <span class=3DSpellE>Iftikhar</span>-<span
  class=3DSpellE>ud</span>-Din <span class=3DSpellE>Haider</span> <span
  class=3DSpellE>Gardezi</span> V. Central Bank of India Ltd.1996 SCMR 669 =
having
  treated the delay of eight months in announcement of judgment not proper,
  remanded the case to the High Court for rehearing and decision afresh. </=
span></p>
  <p class=3DMsoNormal style=3D'margin-left:.75in;text-align:justify;text-i=
ndent:
  -45.0pt;line-height:150%;tab-stops:.75in'><span lang=3DEN-US><o:p>&nbsp;<=
/o:p></span></p>
  <p class=3DMsoNormal style=3D'margin-left:.75in;text-align:justify;text-i=
ndent:
  -45.0pt;line-height:150%;tab-stops:.75in'><span lang=3DEN-US>2-M<span
  style=3D'mso-tab-count:1'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </sp=
an>Tribunal
  must announcement of judgment within reasonable time but the mere delay in
  announcement of judgment, would not be considered sufficient to set aside=
 the
  same and remand the case if no prejudice was caused to any party on the
  merits. </span></p>
  <p class=3DMsoNormal style=3D'margin-left:.75in;text-align:justify;text-i=
ndent:
  -45.0pt;line-height:150%;tab-stops:.75in'><span lang=3DEN-US><o:p>&nbsp;<=
/o:p></span></p>
  <p class=3DMsoNormal style=3D'margin-left:.75in;text-align:justify;text-i=
ndent:
  -45.0pt;line-height:150%;mso-list:l1 level1 lfo1;tab-stops:.75in list 1.0=
in'><![if !supportLists]><span
  lang=3DEN-US><span style=3D'mso-list:Ignore'>6.<span style=3D'font:7.0pt =
"Times New Roman"'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&n=
bsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp=
;&nbsp;
  </span></span></span><![endif]><span lang=3DEN-US>The main contention of =
the
  learned counsel for the petitioners in support of these petitions, was th=
at
  the Inquiry Officer in utter disregard of rule 6 of Government Servants
  (E&amp;D) Rules, 1973 proceeded with the inquiry and instead of recording=
 the
  statements of the petitioners in narrative forms, recorded the same in
  question and answer from in violation of the law on the subject (<span
  class=3DSpellE>Qanun</span>-e-<span class=3DSpellE>Shahadat</span> Order,=
 1984).
  Learned counsel submitted that the petitioners having been put incriminat=
ing
  questions were compelled to admit their guilt in replies to these questio=
ns
  and except these admissions of the petitioners in the statements made by =
them
  before the Inquiry Officer, there was no evidence direct or circumstantia=
l,
  to connect them with the alleged transaction of embezzlement or
  misappropriation of funds. The learned counsel added that the single witn=
ess
  produced by the department before the Inquiry Officer, made a general
  statement on the basis of hearsay knowledge which would have no evidentia=
ry
  value and the Inquiry Officer, only on the basis of inadmissible admissio=
n of
  the petitioners, held the guilty of the charges.</span></p>
  <p class=3DMsoNormal style=3D'margin-left:.75in;text-align:justify;text-i=
ndent:
  -45.0pt;line-height:150%;tab-stops:.75in'><span lang=3DEN-US><span
  style=3D'mso-spacerun:yes'>&nbsp;</span></span></p>
  <p class=3DMsoNormal style=3D'margin-left:.75in;text-align:justify;text-i=
ndent:
  -45.0pt;line-height:150%;mso-list:l11 level1 lfo4;tab-stops:.75in list 1.=
0in'><![if !supportLists]><span
  lang=3DEN-US><span style=3D'mso-list:Ignore'>3.<span style=3D'font:7.0pt =
"Times New Roman"'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&n=
bsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp=
;&nbsp;
  </span></span></span><![endif]><span lang=3DEN-US>The <span class=3DSpell=
E>Qanun</span>-e-<span
  class=3DSpellE>Shahadat</span> Order, 1984 has been made applicable to all
  judicial or quasi-judicial proceedings before any Court, Tribunal or
  Authority exercising such powers or jurisdiction but in a departmental
  inquiry, the strict application of rule of evidence is not the requiremen=
t of
  law and an Inquiry Officer need not to follow the method of recording the
  statement of a person by a regular Court or a Tribunal established under =
the
  law, therefore, the manner of recording the statement of the petitioner b=
y the
  Inquiry Officer in question and answer form, would not render their
  statements inadmissible in evidence. In the departmental inquiry, the
  statement of a witness or an accused official is not recorded on oath,
  therefore, it was not necessary for the Inquiry Officer to record the
  statements of the petitioners in narrative form and their statements reco=
rded
  by the Inquiry Officer in question and answer from the containing their
  admissions of misappropriation of Government funds were admissible in
  evidence which could safely be relied upon as conclusive proof of their
  guilt. Learned counsel has not been able to show us from the record that =
the
  admissions made by the petitioners in <span class=3DGramE>their relies</s=
pan>
  to the questions put to them by the Court of Inquiry, were obtained throu=
gh
  coercion and were not voluntary. It may be seen that the law does not
  emphasizes for the strict application of <span class=3DSpellE>Qanun</span=
>-e-<span
  class=3DSpellE>Shahadat</span> Order, 1984 to the departmental inquiries =
rather
  the applicability of general principles of law of evidence would sufficie=
ntly
  meet the ends of justice, therefore, the objection regarding the method of
  recording the statements of the petitioners would be of no significance.<=
/span></p>
  <p class=3DMsoNormal style=3D'margin-left:.75in;text-align:justify;text-i=
ndent:
  -45.0pt;line-height:150%;mso-list:l11 level1 lfo4;tab-stops:.75in list 1.=
0in'><![if !supportLists]><span
  lang=3DEN-US><span style=3D'mso-list:Ignore'>4.<span style=3D'font:7.0pt =
"Times New Roman"'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&n=
bsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp=
;&nbsp;
  </span></span></span><![endif]><span lang=3DEN-US>Must provide fair chanc=
e to
  the accused official of cross-examination to the witnesses and production=
 of
  evidence in rebuttal but the Inquiry Officer is not required to strictly
  observe requirement of the procedural law in manner as is followed by the
  regular Courts ad Tribunals established under law.</span></p>
  <p class=3DMsoNormal style=3D'margin-left:.75in;text-align:justify;text-i=
ndent:
  -45.0pt;line-height:150%;tab-stops:.75in'><span lang=3DEN-US><o:p>&nbsp;<=
/o:p></span></p>
  <p class=3DMsoNormal style=3D'margin-left:.75in;text-align:justify;text-i=
ndent:
  -45.0pt;line-height:150%;tab-stops:.75in'><span lang=3DEN-US><span
  style=3D'mso-tab-count:1'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp=
;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span>Since
  no specific method is provided in law for recording the statement of pers=
on
  by the Inquiry Officer, therefore, the manner in which the statements of =
the
  petitioners were <span class=3DGramE>recorded,</span> was not in violatio=
n of
  law.</span></p>
  <p class=3DMsoNormal style=3D'margin-left:.75in;text-align:justify;text-i=
ndent:
  -45.0pt;line-height:150%;tab-stops:.75in'><span lang=3DEN-US><o:p>&nbsp;<=
/o:p></span></p>
  <p class=3DMsoNormal style=3D'margin-left:.75in;text-align:justify;text-i=
ndent:
  -45.0pt;line-height:150%;mso-list:l11 level1 lfo4;tab-stops:.75in list 1.=
0in'><![if !supportLists]><span
  lang=3DEN-US><span style=3D'mso-list:Ignore'>5.<span style=3D'font:7.0pt =
"Times New Roman"'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&n=
bsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp=
;&nbsp;
  </span></span></span><![endif]><span lang=3DEN-US>It is also not requirem=
ent of
  law that department must produce large number of witnesses in support of =
the
  allegation rather evidence of sole witness or admission of an accused
  official, can be considered sufficient to prove the charge. The perusal of
  the statements of the petitioners made by them before the Inquiry Officer,
  would show that they consciously and voluntarily admitted their involveme=
nt
  in the transactions without any outside pressure or influence and their
  admissions having been found correct on the record, would alone be suffic=
ient
  to fix their responsibility, therefore, no other evidence was required to
  prove the charge of misappropriation of funds.<span
  style=3D'mso-spacerun:yes'>&nbsp;&nbsp;&nbsp;&nbsp; </span></span></p>
  <p class=3DMsoNormal style=3D'margin-left:.75in;text-align:justify;text-i=
ndent:
  -45.0pt;line-height:150%;tab-stops:.75in'><span lang=3DEN-US><o:p>&nbsp;<=
/o:p></span></p>
  <p class=3DMsoNormal style=3D'margin-left:.75in;text-align:justify;text-i=
ndent:
  -45.0pt;line-height:150%;mso-list:l11 level1 lfo4;tab-stops:.75in list 1.=
0in'><![if !supportLists]><span
  lang=3DEN-US><span style=3D'mso-list:Ignore'>6.<span style=3D'font:7.0pt =
"Times New Roman"'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&n=
bsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp=
;&nbsp;
  </span></span></span><![endif]><span lang=3DEN-US>The contention of the l=
earned
  counsel that no evidence was brought on record to proved the manner of
  embezzlement of Government funds or the quantum of loss caused to the Gov=
ernment
  exchequer and without proving these essential facts, the petitioners could
  not be held responsible for embezzlement, has no substance. The perusal of
  statement of petitioners and the witness would show that they were
  responsible for completing the process of the passing of the bills for the
  payment of the store items and they were also involved in making the paym=
ents
  whereas the physical verification of the store and insp0ection of record
  revealed that no such items were actually purchased and thus, loss caused=
 to
  the Government was sufficiently proved on record. </span></p>
  <p class=3DMsoNormal style=3D'margin-left:.75in;text-align:justify;text-i=
ndent:
  -45.0pt;line-height:150%;tab-stops:.75in'><span lang=3DEN-US><o:p>&nbsp;<=
/o:p></span></p>
  <p class=3DMsoNormal style=3D'margin-left:.75in;text-align:justify;text-i=
ndent:
  -45.0pt;line-height:150%;tab-stops:.75in'><span lang=3DEN-US>7.<span
  style=3D'mso-tab-count:1'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp=
;&nbsp;&nbsp;&nbsp; </span>The
  petitioners were found guilty of the charge by the Inquiry Officer and the
  competent authority having gone through the record, agreed with the findi=
ng
  of Inquiry Officer and further the Tribunal also having found them guilty=
 of
  the charges, dismissed their appeals, therefore, we in the given facts and
  circumstances of the case would take no exception to the concurrent findi=
ngs
  of three forums, qua the guilt of the petitioners. Learned counsel for the
  petitioners have not been able to satisfy us that the judgment of the
  Tribunal impugned in the present petitions was either suffering from any
  legal defect or factual infirmity or that any other point was involved in
  these petitions calling for interference of this Court. </span></p>
  <p class=3DMsoNormal style=3D'text-align:justify;line-height:150%'><span
  lang=3DEN-US><o:p>&nbsp;</o:p></span></p>
  <span lang=3DEN-US style=3D'font-size:12.0pt;font-family:"Times New Roman=
","serif";
  mso-fareast-font-family:"Times New Roman";mso-ansi-language:EN-US;mso-far=
east-language:
  EN-US;mso-bidi-language:AR-SA'><br clear=3Dall style=3D'mso-special-chara=
cter:
  line-break;page-break-before:always'>
  </span>
  <p class=3DMsoNormal><b style=3D'mso-bidi-font-weight:normal'><u><span
  lang=3DEN-US><o:p><span style=3D'text-decoration:none'>&nbsp;</span></o:p=
></span></u></b></p>
  </td>
 </tr>
 <tr style=3D'mso-yfti-irow:4'>
  <td width=3D31 valign=3Dtop style=3D'width:23.5pt;border:solid windowtext=
 1.0pt;
  border-top:none;mso-border-top-alt:solid windowtext .5pt;mso-border-alt:s=
olid windowtext .5pt;
  padding:0in 5.4pt 0in 5.4pt'>
  <p class=3DMsoNormal><span lang=3DEN-US>4.</span></p>
  </td>
  <td width=3D576 valign=3Dtop style=3D'width:431.9pt;border-top:none;borde=
r-left:
  none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1=
.0pt;
  mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid window=
text .5pt;
  mso-border-alt:solid windowtext .5pt;padding:0in 5.4pt 0in 5.4pt'>
  <p class=3DMsoNormal><b style=3D'mso-bidi-font-weight:normal'><u><span
  lang=3DEN-US style=3D'font-size:13.0pt;mso-bidi-font-size:12.0pt'>Appeal =
No.307
  (K) (CS)/2002 - </span><span lang=3DEN-US>KHADIM HUSSAIN Vs. <st1:place w=
:st=3D"on"><st1:City
   w:st=3D"on">INSPECTOR GENERAL</st1:City>, <st1:country-region w:st=3D"on=
">PAKISTAN</st1:country-region></st1:place>
  RAILWAY POLICE &amp; OTHERS<o:p></o:p></span></u></b></p>
  <p class=3DMsoNormal><b style=3D'mso-bidi-font-weight:normal'><span lang=
=3DEN-US><o:p>&nbsp;</o:p></span></b></p>
  <p class=3DMsoNormal align=3Dcenter style=3D'margin-left:.25in;text-align=
:center;
  tab-stops:.75in'><b style=3D'mso-bidi-font-weight:normal'><span lang=3DEN=
-US>2005
  TD (Service) 625<o:p></o:p></span></b></p>
  <p class=3DMsoNormal align=3Dcenter style=3D'margin-left:.25in;text-align=
:center;
  tab-stops:.75in'><b style=3D'mso-bidi-font-weight:normal'><span lang=3DEN=
-US><o:p>&nbsp;</o:p></span></b></p>
  <p class=3DMsoNormal align=3Dcenter style=3D'margin-left:.25in;text-align=
:center;
  tab-stops:.75in'><b style=3D'mso-bidi-font-weight:normal'><span lang=3DEN=
-US
  style=3D'font-size:14.0pt;mso-bidi-font-size:12.0pt'>Before <span class=
=3DSpellE>Qazi</span>
  Muhammad <span class=3DSpellE>Hussain</span> <span class=3DSpellE>Siddiqu=
i</span>
  and <o:p></o:p></span></b></p>
  <p class=3DMsoNormal align=3Dcenter style=3D'margin-left:.25in;text-align=
:center;
  tab-stops:.75in'><b style=3D'mso-bidi-font-weight:normal'><span lang=3DEN=
-US
  style=3D'font-size:14.0pt;mso-bidi-font-size:12.0pt'>Rashid Ali <span
  class=3DSpellE>Mirza</span>, <o:p></o:p></span></b></p>
  <p class=3DMsoNormal align=3Dcenter style=3D'margin-left:.25in;text-align=
:center;
  tab-stops:.75in'><b style=3D'mso-bidi-font-weight:normal'><span lang=3DEN=
-US
  style=3D'font-size:14.0pt;mso-bidi-font-size:12.0pt'>Members,<o:p></o:p><=
/span></b></p>
  <p class=3DMsoNormal align=3Dcenter style=3D'margin-left:.25in;text-align=
:center;
  tab-stops:.75in'><b style=3D'mso-bidi-font-weight:normal'><span lang=3DEN=
-US>Federal
  Service Tribunal (<st1:place w:st=3D"on"><st1:City w:st=3D"on">Islamabad<=
/st1:City></st1:place>)<o:p></o:p></span></b></p>
  <p class=3DMsoNormal align=3Dcenter style=3D'margin-left:.25in;text-align=
:center;
  tab-stops:.75in'><b style=3D'mso-bidi-font-weight:normal'><span lang=3DEN=
-US
  style=3D'font-size:13.0pt;mso-bidi-font-size:12.0pt'><o:p>&nbsp;</o:p></s=
pan></b></p>
  <p class=3DMsoNormal align=3Dcenter style=3D'margin-left:.25in;text-align=
:center;
  tab-stops:.75in'><b style=3D'mso-bidi-font-weight:normal'><span lang=3DEN=
-US
  style=3D'font-size:13.0pt;mso-bidi-font-size:12.0pt'>Appeal No.307 (K)
  (CS)/2002 accepted on 17.6.2004.<o:p></o:p></span></b></p>
  <p class=3DMsoNormal align=3Dcenter style=3D'margin-left:.25in;text-align=
:center;
  tab-stops:.75in'><b style=3D'mso-bidi-font-weight:normal'><span lang=3DEN=
-US><o:p>&nbsp;</o:p></span></b></p>
  <p class=3DMsoNormal align=3Dcenter style=3D'margin-left:.25in;text-align=
:center;
  tab-stops:.75in'><b style=3D'mso-bidi-font-weight:normal'><span lang=3DEN=
-US>KHADIM
  HUSSAIN ----- Appellant<o:p></o:p></span></b></p>
  <p class=3DMsoNormal align=3Dcenter style=3D'margin-left:.25in;text-align=
:center;
  tab-stops:.75in'><b style=3D'mso-bidi-font-weight:normal'><span lang=3DEN=
-US><o:p>&nbsp;</o:p></span></b></p>
  <p class=3DMsoNormal align=3Dcenter style=3D'margin-left:.25in;text-align=
:center;
  tab-stops:.75in'><span lang=3DEN-US>versus</span></p>
  <p class=3DMsoNormal align=3Dcenter style=3D'margin-left:.25in;text-align=
:center;
  tab-stops:.75in'><b style=3D'mso-bidi-font-weight:normal'><span lang=3DEN=
-US><o:p>&nbsp;</o:p></span></b></p>
  <p class=3DMsoNormal align=3Dcenter style=3D'margin-left:.25in;text-align=
:center;
  tab-stops:.75in'><st1:place w:st=3D"on"><st1:City w:st=3D"on"><b
    style=3D'mso-bidi-font-weight:normal'><span lang=3DEN-US>INSPECTOR GENE=
RAL</span></b></st1:City><b
   style=3D'mso-bidi-font-weight:normal'><span lang=3DEN-US>, <st1:country-=
region
   w:st=3D"on">PAKISTAN</st1:country-region></span></b></st1:place><b
  style=3D'mso-bidi-font-weight:normal'><span lang=3DEN-US> RAILWAY POLICE =
&amp;
  OTHERS --- Respondents<o:p></o:p></span></b></p>
  <p class=3DMsoNormal style=3D'margin-left:.25in;text-align:justify;line-h=
eight:
  150%;tab-stops:.75in'><span lang=3DEN-US><o:p>&nbsp;</o:p></span></p>
  <p class=3DMsoNormal style=3D'margin-left:.75in;text-align:justify;text-i=
ndent:
  -.5in;line-height:150%;mso-list:l4 level1 lfo5;tab-stops:list .75in'><![i=
f !supportLists]><span
  lang=3DEN-US><span style=3D'mso-list:Ignore'>1.<span style=3D'font:7.0pt =
"Times New Roman"'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&n=
bsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
  </span></span></span><![endif]><span lang=3DEN-US>In the first show-cause
  notice dated 5.12.2001 the charge of corruption has been leveled against =
the
  Appellant on the basis of the minor punishments imposed upon the Appellant
  between the years 1982 to 1996 and average ACRs for the years 1989 to 199=
2,
  1995, 1996 and 1989, but the minor punishments, as per Railways Rules, ha=
ving
  lapsed after two years, lose their force and cannot be used against the
  Appellant for supporting the general allegations of corruption without any
  specific instance of corruption committed by the Appellant. </span></p>
  <p class=3DMsoNormal style=3D'margin-left:.25in;text-align:justify;line-h=
eight:
  150%;tab-stops:.75in'><span lang=3DEN-US><o:p>&nbsp;</o:p></span></p>
  <p class=3DMsoNormal style=3D'margin-left:.75in;text-align:justify;text-i=
ndent:
  -.5in;line-height:150%;mso-list:l4 level1 lfo5;tab-stops:list .75in'><![i=
f !supportLists]><span
  lang=3DEN-US><span style=3D'mso-list:Ignore'>2.<span style=3D'font:7.0pt =
"Times New Roman"'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&n=
bsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
  </span></span></span><![endif]><span lang=3DEN-US>The average ACRs are al=
so of
  no help to the respondent, bringing home the charge of corruption and
  inefficiency to the Appellant. </span></p>
  <p class=3DMsoNormal style=3D'text-align:justify;line-height:150%'><span
  lang=3DEN-US><o:p>&nbsp;</o:p></span></p>
  <p class=3DMsoNormal style=3D'margin-left:.75in;text-align:justify;text-i=
ndent:
  -.5in;line-height:150%;mso-list:l4 level1 lfo5;tab-stops:list .75in'><![i=
f !supportLists]><span
  lang=3DEN-US><span style=3D'mso-list:Ignore'>3.<span style=3D'font:7.0pt =
"Times New Roman"'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&n=
bsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
  </span></span></span><![endif]><span lang=3DEN-US>Admittedly the Appellan=
t was
  promoted as Sub-Inspector in the year 2000. This fact cuts at the very ro=
ot
  of the allegations of inefficiency against the Appellant. These views are
  supported by the authorities cited by the learned Counsel for the Appella=
nt. </span></p>
  <p class=3DMsoNormal style=3D'text-align:justify;line-height:150%'><span
  lang=3DEN-US><o:p>&nbsp;</o:p></span></p>
  <p class=3DMsoNormal style=3D'margin-left:.75in;text-align:justify;text-i=
ndent:
  -.5in;line-height:150%;mso-list:l4 level1 lfo5;tab-stops:list .75in'><![i=
f !supportLists]><span
  lang=3DEN-US><span style=3D'mso-list:Ignore'>4.<span style=3D'font:7.0pt =
"Times New Roman"'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&n=
bsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
  </span></span></span><![endif]><span lang=3DEN-US>The settled law is that=
 the
  Respondent-Authority is empowered to dispense with holding of inquiry aga=
inst
  the Appellant but the dispensing of the inquiry must be based on sound
  reasons and that should not have been done on the basis of whimsical and
  frivolous reasons. </span></p>
  <p class=3DMsoNormal style=3D'text-align:justify;line-height:150%'><span
  lang=3DEN-US><o:p>&nbsp;</o:p></span></p>
  <p class=3DMsoNormal style=3D'margin-left:.75in;text-align:justify;text-i=
ndent:
  -.5in;line-height:150%;mso-list:l4 level1 lfo5;tab-stops:list .75in'><![i=
f !supportLists]><span
  lang=3DEN-US><span style=3D'mso-list:Ignore'>5.<span style=3D'font:7.0pt =
"Times New Roman"'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&n=
bsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
  </span></span></span><![endif]><span lang=3DEN-US>Secondly, in case of ma=
jor
  penalty, a regular inquiry is must and it could be dispensed with only if
  case against the Appellant was based on unimpeachable documents or admiss=
ion
  of the appellant.</span></p>
  <p class=3DMsoNormal style=3D'text-align:justify;line-height:150%'><span
  lang=3DEN-US><o:p>&nbsp;</o:p></span></p>
  <p class=3DMsoNormal style=3D'margin-left:.75in;text-align:justify;text-i=
ndent:
  -.5in;line-height:150%;mso-list:l4 level1 lfo5;tab-stops:list .75in'><![i=
f !supportLists]><span
  lang=3DEN-US><span style=3D'mso-list:Ignore'>6.<span style=3D'font:7.0pt =
"Times New Roman"'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&n=
bsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
  </span></span></span><![endif]><span lang=3DEN-US>The Appellant was _____=
__
  deprived of the opportunity of cross-examining the witnesses putting up h=
is defense
  in the inquiry proceedings. </span></p>
  <p class=3DMsoNormal style=3D'text-align:justify;line-height:150%'><span
  lang=3DEN-US><o:p>&nbsp;</o:p></span></p>
  <p class=3DMsoNormal style=3D'margin-left:.75in;text-align:justify;text-i=
ndent:
  -.5in;line-height:150%;mso-list:l4 level1 lfo5;tab-stops:list .75in'><![i=
f !supportLists]><span
  lang=3DEN-US><span style=3D'mso-list:Ignore'>7.<span style=3D'font:7.0pt =
"Times New Roman"'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&n=
bsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
  </span></span></span><![endif]><span lang=3DEN-US>Charges of corruption a=
nd
  inefficiency have been proved by the Respondents against the appellant by=
 any
  wincing or cogent evidence. </span></p>
  <span lang=3DEN-US style=3D'font-size:12.0pt;font-family:"Times New Roman=
","serif";
  mso-fareast-font-family:"Times New Roman";mso-ansi-language:EN-US;mso-far=
east-language:
  EN-US;mso-bidi-language:AR-SA'><br clear=3Dall style=3D'mso-special-chara=
cter:
  line-break;page-break-before:always'>
  </span>
  <p class=3DMsoNormal><b style=3D'mso-bidi-font-weight:normal'><u><span
  lang=3DEN-US><o:p><span style=3D'text-decoration:none'>&nbsp;</span></o:p=
></span></u></b></p>
  </td>
 </tr>
 <tr style=3D'mso-yfti-irow:5'>
  <td width=3D31 valign=3Dtop style=3D'width:23.5pt;border:solid windowtext=
 1.0pt;
  border-top:none;mso-border-top-alt:solid windowtext .5pt;mso-border-alt:s=
olid windowtext .5pt;
  padding:0in 5.4pt 0in 5.4pt'>
  <p class=3DMsoNormal><span lang=3DEN-US>5.</span></p>
  </td>
  <td width=3D576 valign=3Dtop style=3D'width:431.9pt;border-top:none;borde=
r-left:
  none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1=
.0pt;
  mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid window=
text .5pt;
  mso-border-alt:solid windowtext .5pt;padding:0in 5.4pt 0in 5.4pt'>
  <p class=3DMsoNormal style=3D'tab-stops:.75in'><b style=3D'mso-bidi-font-=
weight:
  normal'><u><span lang=3DEN-US>Appeal No.131 of 2002 - SARDAR AHMED SIYAL =
Vs.
  GOVERNOR OF SINDH, <st1:place w:st=3D"on"><st1:City w:st=3D"on">KARACHI</=
st1:City></st1:place>
  and another<o:p></o:p></span></u></b></p>
  <p class=3DMsoNormal style=3D'tab-stops:.75in'><b style=3D'mso-bidi-font-=
weight:
  normal'><u><span lang=3DEN-US><o:p><span style=3D'text-decoration:none'>&=
nbsp;</span></o:p></span></u></b></p>
  <p class=3DMsoNormal align=3Dcenter style=3D'margin-left:.25in;text-align=
:center;
  line-height:150%;tab-stops:.75in'><b style=3D'mso-bidi-font-weight:normal=
'><span
  lang=3DEN-US>2005 PLC (C.S.) 263<o:p></o:p></span></b></p>
  <p class=3DMsoNormal align=3Dcenter style=3D'margin-left:.25in;text-align=
:center;
  line-height:150%;tab-stops:.75in'><b style=3D'mso-bidi-font-weight:normal=
'><span
  lang=3DEN-US>[<span class=3DSpellE>Sindh</span> Service Tribunal]<o:p></o=
:p></span></b></p>
  <p class=3DMsoNormal align=3Dcenter style=3D'margin-left:.25in;text-align=
:center;
  line-height:150%;tab-stops:.75in'><b style=3D'mso-bidi-font-weight:normal=
'><span
  lang=3DEN-US><o:p>&nbsp;</o:p></span></b></p>
  <p class=3DMsoNormal align=3Dcenter style=3D'margin-left:.25in;text-align=
:center;
  line-height:150%;tab-stops:.75in'><b style=3D'mso-bidi-font-weight:normal=
'><span
  lang=3DEN-US style=3D'font-size:14.0pt;mso-bidi-font-size:12.0pt;line-hei=
ght:
  150%'>Before Justice (<span class=3DSpellE>Rtd</span>.) Abdul <span
  class=3DSpellE>Ghani</span> <span class=3DSpellE>Shaikh</span>, Chairman,=
 <span
  class=3DSpellE>Yosuf</span> Ali <span class=3DSpellE>Mirza</span>, Member=
-I and <span
  class=3DSpellE>Nur</span> Ahmad Khan, Member-II<o:p></o:p></span></b></p>
  <p class=3DMsoNormal align=3Dcenter style=3D'margin-left:.25in;text-align=
:center;
  line-height:150%;tab-stops:.75in'><b style=3D'mso-bidi-font-weight:normal=
'><span
  lang=3DEN-US><o:p>&nbsp;</o:p></span></b></p>
  <p class=3DMsoNormal align=3Dcenter style=3D'margin-left:.25in;text-align=
:center;
  line-height:150%;tab-stops:.75in'><b style=3D'mso-bidi-font-weight:normal=
'><span
  lang=3DEN-US>SARDAR AHMED SIYAL<o:p></o:p></span></b></p>
  <p class=3DMsoNormal align=3Dcenter style=3D'margin-left:.25in;text-align=
:center;
  line-height:150%;tab-stops:.75in'><b style=3D'mso-bidi-font-weight:normal=
'><span
  lang=3DEN-US><o:p>&nbsp;</o:p></span></b></p>
  <p class=3DMsoNormal align=3Dcenter style=3D'margin-left:.25in;text-align=
:center;
  line-height:150%;tab-stops:.75in'><span lang=3DEN-US>versus</span></p>
  <p class=3DMsoNormal align=3Dcenter style=3D'margin-left:.25in;text-align=
:center;
  line-height:150%;tab-stops:.75in'><span lang=3DEN-US><o:p>&nbsp;</o:p></s=
pan></p>
  <p class=3DMsoNormal align=3Dcenter style=3D'margin-left:.25in;text-align=
:center;
  line-height:150%;tab-stops:.75in'><b style=3D'mso-bidi-font-weight:normal=
'><span
  lang=3DEN-US>GOVERNOR OF SINDH, <st1:place w:st=3D"on"><st1:City w:st=3D"=
on">KARACHI</st1:City></st1:place>
  and another<o:p></o:p></span></b></p>
  <p class=3DMsoNormal align=3Dcenter style=3D'margin-left:.25in;text-align=
:center;
  line-height:150%;tab-stops:.75in'><b style=3D'mso-bidi-font-weight:normal=
'><span
  lang=3DEN-US>Appeal No.131 of 2002, decided 1<sup>st</sup> September, 200=
3.<o:p></o:p></span></b></p>
  <p class=3DMsoNormal style=3D'margin-left:.25in;text-align:justify;line-h=
eight:
  150%;tab-stops:.75in'><span lang=3DEN-US><o:p>&nbsp;</o:p></span></p>
  <p class=3DMsoNormal style=3D'margin-left:.75in;text-align:justify;text-i=
ndent:
  -.5in;line-height:150%;mso-list:l7 level1 lfo6;tab-stops:list .75in'><![i=
f !supportLists]><span
  lang=3DEN-US><span style=3D'mso-list:Ignore'>1.<span style=3D'font:7.0pt =
"Times New Roman"'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&n=
bsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
  </span></span></span><![endif]><span lang=3DEN-US>The appellant vehemently
  denied the allegations and explained his position <span class=3DGramE>an<=
/span>
  din such an eventuality it was incumbent upon the department to order for
  conducting regular enquiry as it was not the case of adopting shortest
  procedure of issuance of show cause/final show-cause notice. </span></p>
  <p class=3DMsoNormal style=3D'margin-left:.25in;text-align:justify;line-h=
eight:
  150%;tab-stops:.75in'><span lang=3DEN-US><o:p>&nbsp;</o:p></span></p>
  <p class=3DMsoNormal style=3D'margin-left:.75in;text-align:justify;text-i=
ndent:
  -.5in;line-height:150%;mso-list:l7 level1 lfo6;tab-stops:list .75in'><![i=
f !supportLists]><span
  lang=3DEN-US><span style=3D'mso-list:Ignore'>2.<span style=3D'font:7.0pt =
"Times New Roman"'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&n=
bsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
  </span></span></span><![endif]><span lang=3DEN-US>No doubt an authorized
  officer has discretion to decide whether in disciplinary proceedings agai=
nst
  a civil servant in response to his reply to the charge-sheet, a regular
  inquiry should be held or not, but that is to be exercised in exceptional
  circumstances. It has been consistently held by the Honorable Supreme Cou=
rt
  that the above discretion is not controlled by any precondition or guidel=
ine
  but nevertheless this discretion like all other discretion is to be exerc=
ised
  fairly and reasonably and not arbitrarily or capriciously with the object=
 to
  deny the civil servant the right of fair defense. So, if the charge is
  founded on admitted documents/facts, no full-fledged enquiry is required.=
</span></p>
  <p class=3DMsoNormal style=3D'text-align:justify;line-height:150%'><span
  lang=3DEN-US><o:p>&nbsp;</o:p></span></p>
  <p class=3DMsoNormal style=3D'margin-left:.75in;text-align:justify;text-i=
ndent:
  -.5in;line-height:150%;mso-list:l7 level1 lfo6;tab-stops:list .75in'><![i=
f !supportLists]><span
  lang=3DEN-US><span style=3D'mso-list:Ignore'>3.<span style=3D'font:7.0pt =
"Times New Roman"'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&n=
bsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
  </span></span></span><![endif]><span lang=3DEN-US>But if the charge is ba=
sed on
  disputed questions of fact, a civil servant cannot be denied the regular
  enquiry, as the same cannot be resolved without recording evidence and
  providing opportunity to the parties to cross-examine the witnesses. In s=
uch
  a matter if findings of fact are recorded without recording any evidence,=
 the
  same will be based on surmises and conjectures, which will have no
  evidentiary value as to warrant imposition of any punishment on the civil
  servant concerned. </span></p>
  <p class=3DMsoNormal style=3D'text-align:justify;line-height:150%'><span
  lang=3DEN-US><o:p>&nbsp;</o:p></span></p>
  <p class=3DMsoNormal style=3D'margin-left:.75in;text-align:justify;text-i=
ndent:
  -.5in;line-height:150%;mso-list:l7 level1 lfo6;tab-stops:list .75in'><![i=
f !supportLists]><span
  lang=3DEN-US><span style=3D'mso-list:Ignore'>4.<span style=3D'font:7.0pt =
"Times New Roman"'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&n=
bsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
  </span></span></span><![endif]><span lang=3DEN-US>In our humble view, the
  nature of the charges and its denial by the appellant could not be consid=
ered
  such a matter as could be decided without holding a regular enquiry, rath=
er
  in the circumstances of the instant case the ends of justice would have
  served only if a proper enquiry prescribed in rule 6 of the Sind Civil
  Servants (E&amp;D) Rules, 1973.</span></p>
  <span lang=3DEN-US style=3D'font-size:12.0pt;font-family:"Times New Roman=
","serif";
  mso-fareast-font-family:"Times New Roman";mso-ansi-language:EN-US;mso-far=
east-language:
  EN-US;mso-bidi-language:AR-SA'><br clear=3Dall style=3D'mso-special-chara=
cter:
  line-break;page-break-before:always'>
  </span>
  <p class=3DMsoNormal style=3D'tab-stops:.75in'><b style=3D'mso-bidi-font-=
weight:
  normal'><u><span lang=3DEN-US style=3D'font-size:13.0pt;mso-bidi-font-siz=
e:12.0pt'><o:p><span
   style=3D'text-decoration:none'>&nbsp;</span></o:p></span></u></b></p>
  </td>
 </tr>
 <tr style=3D'mso-yfti-irow:6'>
  <td width=3D31 valign=3Dtop style=3D'width:23.5pt;border:solid windowtext=
 1.0pt;
  border-top:none;mso-border-top-alt:solid windowtext .5pt;mso-border-alt:s=
olid windowtext .5pt;
  padding:0in 5.4pt 0in 5.4pt'>
  <p class=3DMsoNormal><span lang=3DEN-US>6.</span></p>
  </td>
  <td width=3D576 valign=3Dtop style=3D'width:431.9pt;border-top:none;borde=
r-left:
  none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1=
.0pt;
  mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid window=
text .5pt;
  mso-border-alt:solid windowtext .5pt;padding:0in 5.4pt 0in 5.4pt'>
  <p class=3DMsoNormal><b style=3D'mso-bidi-font-weight:normal'><u><span
  lang=3DEN-US>Civil Appeal No.249 Of 2006 - <span class=3DSpellE>Taimur</s=
pan> <span
  class=3DSpellE>Jamshed</span> <span class=3DSpellE>Chughtai</span> Vs. Se=
cretary
  / Chairman, CBR and another<o:p></o:p></span></u></b></p>
  <p class=3DMsoNormal style=3D'text-align:justify'><span lang=3DEN-US><o:p=
>&nbsp;</o:p></span></p>
  <p class=3DMsoNormal style=3D'text-align:justify'><b style=3D'mso-bidi-fo=
nt-weight:
  normal'><u><span lang=3DEN-US style=3D'font-size:14.0pt;mso-bidi-font-siz=
e:12.0pt'>IN
  THE SUPREME COURT OF <st1:place w:st=3D"on"><st1:country-region w:st=3D"o=
n">PAKISTAN</st1:country-region></st1:place><o:p></o:p></span></u></b></p>
  <p class=3DMsoNormal style=3D'text-align:justify'><span lang=3DEN-US>(APP=
ELLATE
  JURISDICTION)</span></p>
  <p class=3DMsoNormal style=3D'text-align:justify;line-height:150%'><span
  lang=3DEN-US><o:p>&nbsp;</o:p></span></p>
  <p class=3DMsoNormal style=3D'text-align:justify;line-height:150%'><span
  lang=3DEN-US><span style=3D'mso-tab-count:2'>&nbsp;&nbsp;&nbsp;&nbsp;&nbs=
p;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&=
nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span>PRESENT:</span></p>
  <p class=3DMsoNormal style=3D'text-align:justify;line-height:150%'><span
  lang=3DEN-US><span style=3D'mso-tab-count:4'>&nbsp;&nbsp;&nbsp;&nbsp;&nbs=
p;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&=
nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbs=
p;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&=
nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span>Mr.
  Justice Abdul <span class=3DSpellE>Hameed</span> <span class=3DSpellE>Dog=
ar</span></span></p>
  <p class=3DMsoNormal style=3D'text-align:justify;line-height:150%'><span
  lang=3DEN-US><span style=3D'mso-tab-count:4'>&nbsp;&nbsp;&nbsp;&nbsp;&nbs=
p;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&=
nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbs=
p;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&=
nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span>Mr.
  Justice Muhammad <span class=3DSpellE>Nawaz</span> <span class=3DSpellE>A=
bbasi</span></span></p>
  <p class=3DMsoNormal style=3D'text-align:justify;line-height:150%'><span
  lang=3DEN-US><o:p>&nbsp;</o:p></span></p>
  <p class=3DMsoNormal align=3Dcenter style=3D'text-align:center;line-heigh=
t:150%'><b
  style=3D'mso-bidi-font-weight:normal'><span lang=3DEN-US style=3D'font-si=
ze:14.0pt;
  mso-bidi-font-size:12.0pt;line-height:150%'>CIVIL APPEAL NO.249 of 2006<o=
:p></o:p></span></b></p>
  <p class=3DMsoNormal align=3Dcenter style=3D'text-align:center'><span lan=
g=3DEN-US>(On
  appeal from the judgment of Federal Service Tribunal</span></p>
  <p class=3DMsoNormal align=3Dcenter style=3D'text-align:center'><span lan=
g=3DEN-US>dated
  22.1.2004 passed IN appeal No.273(P)CS/02</span></p>
  <p class=3DMsoNormal style=3D'text-align:justify;line-height:150%'><span
  lang=3DEN-US><o:p>&nbsp;</o:p></span></p>
  <p class=3DMsoNormal style=3D'text-align:justify'><span class=3DSpellE><s=
pan
  lang=3DEN-US>Taimur</span></span><span lang=3DEN-US> <span class=3DSpellE=
>Jamshed</span>
  <span class=3DSpellE>Chughtai</span>,</span></p>
  <p class=3DMsoNormal style=3D'text-align:justify'><span lang=3DEN-US>Ex-A=
ssistant
  Commissioner of Income Tax,</span></p>
  <p class=3DMsoNormal style=3D'text-align:justify'><span class=3DSpellE><s=
pan
  lang=3DEN-US>D.I.Khan</span></span><span lang=3DEN-US>.</span></p>
  <p class=3DMsoNormal align=3Dright style=3D'text-align:right;line-height:=
150%'><span
  lang=3DEN-US><span style=3D'mso-tab-count:5'>&nbsp;&nbsp;&nbsp;&nbsp;&nbs=
p;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&=
nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbs=
p;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&=
nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbs=
p;&nbsp;&nbsp;&nbsp;&nbsp; </span>&#8230;&#8230;&#8230;&#8230;
  Appellant</span></p>
  <p class=3DMsoNormal align=3Dcenter style=3D'text-align:center;line-heigh=
t:150%'><span
  lang=3DEN-US>Versus</span></p>
  <p class=3DMsoNormal><span lang=3DEN-US><o:p>&nbsp;</o:p></span></p>
  <p class=3DMsoNormal style=3D'line-height:150%'><span lang=3DEN-US>Secret=
ary /
  Chairman, CBR and another</span></p>
  <p class=3DMsoNormal style=3D'line-height:150%'><span lang=3DEN-US><o:p>&=
nbsp;</o:p></span></p>
  <p class=3DMsoNormal align=3Dright style=3D'text-align:right;line-height:=
150%'><span
  lang=3DEN-US>&#8230;&#8230;&#8230;&#8230;Respondents</span></p>
  <p class=3DMsoNormal align=3Dright style=3D'text-align:right;line-height:=
150%'><span
  lang=3DEN-US><o:p>&nbsp;</o:p></span></p>
  <p class=3DMsoNormal style=3D'line-height:150%'><span lang=3DEN-US>For the
  Appellant :<span style=3D'mso-tab-count:2'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </=
span><st1:country-region
  w:st=3D"on"><st1:place w:st=3D"on">Ch.</st1:place></st1:country-region> M=
uhammad <span
  class=3DSpellE>Akram</span>, AOR</span></p>
  <p class=3DMsoNormal style=3D'line-height:150%'><span lang=3DEN-US>For the
  respondents:<span style=3D'mso-tab-count:2'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp=
;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span>Mr.
  <span class=3DSpellE>Mahmood</span> <span class=3DSpellE>A.Sheikh</span>,=
 ASC</span></p>
  <p class=3DMsoNormal style=3D'line-height:150%'><span lang=3DEN-US>Date o=
f Hearing:<span
  style=3D'mso-tab-count:2'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp=
;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <=
/span>24.8.2006</span></p>
  <p class=3DMsoNormal style=3D'line-height:150%'><span lang=3DEN-US><o:p>&=
nbsp;</o:p></span></p>
  <p class=3DMsoNormal style=3D'line-height:150%'><span lang=3DEN-US><o:p>&=
nbsp;</o:p></span></p>
  <p class=3DMsoNormal style=3D'margin-left:.5in;text-indent:-.25in;line-he=
ight:
  150%;mso-list:l1 level2 lfo1;tab-stops:.5in'><![if !supportLists]><span
  lang=3DEN-US><span style=3D'mso-list:Ignore'>1.<span style=3D'font:7.0pt =
"Times New Roman"'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
  </span></span></span><![endif]><span lang=3DEN-US>It is pertinent to note=
 that
  Mr. <span class=3DSpellE>Naseer</span> Ahmad, Director, Directorate of Tr=
aining
  &amp; Research (Income Tax), <st1:place w:st=3D"on"><st1:City w:st=3D"on"=
>Lahore</st1:City></st1:place>,
  <span class=3DGramE>one of the Inquiry Officer,</span> is also complainan=
t as
  he allegedly caught the appellant red-handed while cheating from books.</=
span></p>
  <p class=3DMsoNormal style=3D'margin-left:.25in;line-height:150%;tab-stop=
s:.5in'><span
  lang=3DEN-US><o:p>&nbsp;</o:p></span></p>
  <p class=3DMsoNormal style=3D'margin-left:.5in;text-indent:-.25in;line-he=
ight:
  150%;mso-list:l1 level2 lfo1;tab-stops:.5in'><![if !supportLists]><span
  lang=3DEN-US><span style=3D'mso-list:Ignore'>2.<span style=3D'font:7.0pt =
"Times New Roman"'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
  </span></span></span><![endif]><span lang=3DEN-US>Moreover, even opportun=
ity of
  cross examining the witnesses, was not provided to the appellant during i=
nquiry.
  Irrespective of above, three jewelers who appeared as witnesses, gave a j=
oint
  statement and were not examined individually which is also not in accorda=
nce
  with law. The hand-writing expert also negated the allegation that the
  documents marked flag &#8220;A<span class=3DGramE>,B,C,D,E</span>&amp;F&#=
8221;
  did not contain signatures of appellant and were forged. In such
  circumstances, it would be appropriate to remand the case for departmental
  enquiry a fresh to be conducted strictly in accordance with law by the <s=
pan
  class=3DGramE>competent<span style=3D'mso-spacerun:yes'>&nbsp; </span>aut=
hority</span>.
  </span></p>
  <p class=3DMsoNormal style=3D'tab-stops:.75in'><b style=3D'mso-bidi-font-=
weight:
  normal'><u><span lang=3DEN-US><o:p><span style=3D'text-decoration:none'>&=
nbsp;</span></o:p></span></u></b></p>
  </td>
 </tr>
 <tr style=3D'mso-yfti-irow:7'>
  <td width=3D31 valign=3Dtop style=3D'width:23.5pt;border:solid windowtext=
 1.0pt;
  border-top:none;mso-border-top-alt:solid windowtext .5pt;mso-border-alt:s=
olid windowtext .5pt;
  padding:0in 5.4pt 0in 5.4pt'>
  <p class=3DMsoNormal><span lang=3DEN-US>7.</span></p>
  </td>
  <td width=3D576 valign=3Dtop style=3D'width:431.9pt;border-top:none;borde=
r-left:
  none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1=
.0pt;
  mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid window=
text .5pt;
  mso-border-alt:solid windowtext .5pt;padding:0in 5.4pt 0in 5.4pt'>
  <p class=3DMsoNormal><b style=3D'mso-bidi-font-weight:normal'><u><span
  lang=3DEN-US>Appeal No.445(L)(C.S)/2002 - <span class=3DSpellE>Zahoor</sp=
an>
  Ahmad <span class=3DSpellE>Shaheen</span> Vs. CBR<o:p></o:p></span></u></=
b></p>
  <p class=3DMsoNormal><b style=3D'mso-bidi-font-weight:normal'><u><span
  lang=3DEN-US><o:p><span style=3D'text-decoration:none'>&nbsp;</span></o:p=
></span></u></b></p>
  <p class=3DMsoNormal align=3Dcenter style=3D'text-align:center;line-heigh=
t:150%;
  tab-stops:.5in'><i style=3D'mso-bidi-font-style:normal'><span lang=3DEN-U=
S>Judgment
  Sheet<o:p></o:p></span></i></p>
  <p class=3DMsoNormal align=3Dcenter style=3D'text-align:center;line-heigh=
t:150%;
  tab-stops:.5in'><b style=3D'mso-bidi-font-weight:normal'><span lang=3DEN-=
US
  style=3D'font-size:14.0pt;mso-bidi-font-size:12.0pt;line-height:150%'>IN =
THE
  FEDERAL SERVICE TRIBUNAL, <st1:place w:st=3D"on"><st1:City w:st=3D"on">LA=
HORE</st1:City></st1:place><o:p></o:p></span></b></p>
  <p class=3DMsoNormal align=3Dcenter style=3D'text-align:center;line-heigh=
t:150%;
  tab-stops:.5in'><b style=3D'mso-bidi-font-weight:normal'><span lang=3DEN-=
US>Appeal
  No.445(L)(C.S)/2002<o:p></o:p></span></b></p>
  <p class=3DMsoNormal align=3Dcenter style=3D'text-align:center;line-heigh=
t:150%;
  tab-stops:.5in'><span lang=3DEN-US><o:p>&nbsp;</o:p></span></p>
  <p class=3DMsoNormal align=3Dcenter style=3D'text-align:center;line-heigh=
t:150%;
  tab-stops:.5in'><span lang=3DEN-US>Date of Institution<span style=3D'mso-=
tab-count:
  1'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span>:<span style=3D'mso-tab-count:1'=
>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span>24.06.=
2002</span></p>
  <p class=3DMsoNormal align=3Dcenter style=3D'text-align:center;line-heigh=
t:150%;
  tab-stops:.5in'><span lang=3DEN-US>Date of <span class=3DSpellE>Heaing</s=
pan><span
  style=3D'mso-tab-count:1'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp=
;&nbsp;&nbsp; </span>:<span
  style=3D'mso-tab-count:1'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp=
;&nbsp;&nbsp; </span>01.04.2006</span></p>
  <p class=3DMsoNormal align=3Dcenter style=3D'text-align:center;line-heigh=
t:150%;
  tab-stops:.5in'><span lang=3DEN-US>Date of Judgment<span style=3D'mso-tab=
-count:
  1'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span>:<span style=3D'mso-tab-co=
unt:
  1'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span>01=
.04.2006</span></p>
  <p class=3DMsoNormal align=3Dcenter style=3D'text-align:center;line-heigh=
t:150%;
  tab-stops:.5in'><span lang=3DEN-US><o:p>&nbsp;</o:p></span></p>
  <p class=3DMsoNormal style=3D'line-height:150%;tab-stops:.5in'><span lang=
=3DEN-US>Appellant<span
  style=3D'mso-tab-count:1'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </sp=
an>:<span
  style=3D'mso-tab-count:1'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp=
;&nbsp;&nbsp; </span><span
  class=3DSpellE>Zahoor</span> Ahmad <span class=3DSpellE>Shaheen</span></s=
pan></p>
  <p class=3DMsoNormal style=3D'line-height:150%;tab-stops:.5in'><span lang=
=3DEN-US>Respondents<span
  style=3D'mso-tab-count:1'>&nbsp;&nbsp; </span>:<span style=3D'mso-tab-cou=
nt:1'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span>C=
entral
  Board of Revenue, <st1:place w:st=3D"on"><st1:City w:st=3D"on">Islamabad<=
/st1:City></st1:place>
  and two others.</span></p>
  <p class=3DMsoNormal style=3D'line-height:150%;tab-stops:.5in'><span lang=
=3DEN-US>Before
  <span style=3D'mso-tab-count:2'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp=
;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&n=
bsp;&nbsp;&nbsp;&nbsp; </span>:<span
  style=3D'mso-tab-count:1'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp=
;&nbsp;&nbsp; </span><span
  class=3DSpellE>Mr</span> <span class=3DSpellE>Jehan</span> <span class=3D=
SpellE>Zaib</span>
  <span class=3DSpellE>Burki</span>, and</span></p>
  <p class=3DMsoNormal style=3D'line-height:150%;tab-stops:.5in'><span lang=
=3DEN-US><span
  style=3D'mso-tab-count:3'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp=
;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&n=
bsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp=
;&nbsp;&nbsp; </span>Mr.
  Justice (R) Mansur <span class=3DSpellE>Alamgir</span> <span class=3DSpel=
lE>Qazi</span>,
  Members.</span></p>
  <p class=3DMsoNormal style=3D'line-height:150%;tab-stops:.5in'><span lang=
=3DEN-US><o:p>&nbsp;</o:p></span></p>
  <p class=3DMsoNormal style=3D'line-height:150%;tab-stops:.5in'><span lang=
=3DEN-US>Present<span
  style=3D'mso-tab-count:2'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp=
;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&n=
bsp;&nbsp;&nbsp; </span>:<span
  style=3D'mso-tab-count:1'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp=
;&nbsp;&nbsp; </span>Appellant
  with <st1:country-region w:st=3D"on"><st1:place w:st=3D"on">Ch.</st1:plac=
e></st1:country-region>
  <span class=3DSpellE>Mushtaq</span> <span class=3DSpellE>Masood</span>, A=
dvocate.
  </span></p>
  <p class=3DMsoNormal style=3D'margin-left:1.0in;text-indent:-1.0in;line-h=
eight:
  150%;tab-stops:.5in'><span lang=3DEN-US><span style=3D'mso-tab-count:3'>&=
nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbs=
p;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&=
nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span>Mr.
  <span class=3DSpellE>Irfan</span> <span class=3DSpellE>Masood</span> Sh.,=
 Counsel
  for the respondents with </span></p>
  <p class=3DMsoNormal style=3D'margin-left:1.5in;text-indent:-1.5in;line-h=
eight:
  150%;tab-stops:.5in'><span lang=3DEN-US><span style=3D'mso-tab-count:2'>&=
nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbs=
p;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&=
nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span>Mr.
  Muhammad <span class=3DSpellE>Arshad</span> <span class=3DSpellE>Javed</s=
pan>,
  Dy. <span class=3DSpellE>Supdt</span>, <st1:place w:st=3D"on"><st1:City w=
:st=3D"on">Multan</st1:City></st1:place>
  </span></p>
  <p class=3DMsoNormal style=3D'margin-left:1.5in;text-indent:-1.5in;line-h=
eight:
  150%;tab-stops:.5in'><span lang=3DEN-US><span style=3D'mso-tab-count:2'>&=
nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbs=
p;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&=
nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span><span
  class=3DGramE>as</span> Departmental Representative.</span></p>
  <p class=3DMsoNormal style=3D'margin-left:1.5in;text-indent:-1.5in;line-h=
eight:
  150%;tab-stops:.5in'><span lang=3DEN-US><o:p>&nbsp;</o:p></span></p>
  <p class=3DMsoNormal style=3D'margin-left:.5in;text-indent:-.5in;line-hei=
ght:
  150%;tab-stops:.5in'><span lang=3DEN-US>1.<span style=3D'mso-tab-count:1'=
>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span>Detailed
  arguments on merits of the case were heard from both the parties. However=
, at
  the time of writing of the judgment, we have noticed that the charge sheet
  against the appellant had been issued on 31.8.2000 under the E&amp;D Rule=
s,
  1973. The entire subsequent proceedings were also held under the provisio=
n of
  the same law. Neither the appellant nor the respondents pointed out that =
the
  entire proceedings had been conducted under a wrong law. As a matter of f=
act,
  the Removal from Service (Special Powers) Ordinance, 2000 had come into f=
orce
  <span class=3DSpellE>w.e.f</span>. 27.5.2000. Under Section 11 of the sai=
d Ordinance.</span></p>
  <p class=3DMsoNormal><b style=3D'mso-bidi-font-weight:normal'><u><span
  lang=3DEN-US><o:p><span style=3D'text-decoration:none'>&nbsp;</span></o:p=
></span></u></b></p>
  </td>
 </tr>
 <tr style=3D'mso-yfti-irow:8'>
  <td width=3D31 valign=3Dtop style=3D'width:23.5pt;border:solid windowtext=
 1.0pt;
  border-top:none;mso-border-top-alt:solid windowtext .5pt;mso-border-alt:s=
olid windowtext .5pt;
  padding:0in 5.4pt 0in 5.4pt'>
  <p class=3DMsoNormal><span lang=3DEN-US>8.</span></p>
  </td>
  <td width=3D576 valign=3Dtop style=3D'width:431.9pt;border-top:none;borde=
r-left:
  none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1=
.0pt;
  mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid window=
text .5pt;
  mso-border-alt:solid windowtext .5pt;padding:0in 5.4pt 0in 5.4pt'>
  <p class=3DMsoNormal style=3D'tab-stops:.5in'><b style=3D'mso-bidi-font-w=
eight:
  normal'><u><span lang=3DEN-US>Appeal No.876(R)(CS)/2002 - <span class=3DS=
pellE>Safdar</span>
  <span class=3DSpellE>Abbas</span> Vs. CBR<o:p></o:p></span></u></b></p>
  <p class=3DMsoNormal><b style=3D'mso-bidi-font-weight:normal'><u><span
  lang=3DEN-US><o:p><span style=3D'text-decoration:none'>&nbsp;</span></o:p=
></span></u></b></p>
  <p class=3DMsoNormal align=3Dcenter style=3D'text-align:center;line-heigh=
t:150%;
  tab-stops:.5in'><i style=3D'mso-bidi-font-style:normal'><span lang=3DEN-U=
S>Judgment
  Sheet<o:p></o:p></span></i></p>
  <p class=3DMsoNormal align=3Dcenter style=3D'text-align:center;line-heigh=
t:150%;
  tab-stops:.5in'><b style=3D'mso-bidi-font-weight:normal'><span lang=3DEN-=
US
  style=3D'font-size:14.0pt;mso-bidi-font-size:12.0pt;line-height:150%'>IN =
THE
  FEDERAL SERVICE TRIBUNAL<o:p></o:p></span></b></p>
  <p class=3DMsoNormal align=3Dcenter style=3D'text-align:center;line-heigh=
t:150%;
  tab-stops:.5in'><b style=3D'mso-bidi-font-weight:normal'><span lang=3DEN-=
US>Appeal
  No.876(R)(CS)/2002<o:p></o:p></span></b></p>
  <p class=3DMsoNormal align=3Dcenter style=3D'text-align:center;line-heigh=
t:150%;
  tab-stops:.5in'><b style=3D'mso-bidi-font-weight:normal'><span lang=3DEN-=
US><o:p>&nbsp;</o:p></span></b></p>
  <p class=3DMsoNormal align=3Dcenter style=3D'text-align:center;line-heigh=
t:150%;
  tab-stops:.5in'><span lang=3DEN-US>Date of Institution :<span style=3D'ms=
o-tab-count:
  1'>&nbsp;&nbsp;&nbsp; </span>25.10.2002</span></p>
  <p class=3DMsoNormal align=3Dcenter style=3D'text-align:center;line-heigh=
t:150%;
  tab-stops:.5in'><span lang=3DEN-US>Date of Hearing:<span style=3D'mso-tab=
-count:
  1'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span>04.11.2003</sp=
an></p>
  <p class=3DMsoNormal align=3Dcenter style=3D'text-align:center;line-heigh=
t:150%;
  tab-stops:.5in'><span lang=3DEN-US>Date of Judgment:<span style=3D'mso-ta=
b-count:
  1'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span>10.11.2003</span></p>
  <p class=3DMsoNormal align=3Dcenter style=3D'text-align:center;line-heigh=
t:150%;
  tab-stops:.5in'><span lang=3DEN-US><o:p>&nbsp;</o:p></span></p>
  <p class=3DMsoNormal align=3Dcenter style=3D'text-align:center;line-heigh=
t:150%;
  tab-stops:.5in'><span lang=3DEN-US><o:p>&nbsp;</o:p></span></p>
  <p class=3DMsoNormal style=3D'line-height:150%;tab-stops:.5in'><span lang=
=3DEN-US>APPELLANT:<span
  style=3D'mso-tab-count:2'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp=
;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&n=
bsp;&nbsp;&nbsp; </span><span
  class=3DSpellE>Safdar</span> <span class=3DSpellE>Abbas</span></span></p>
  <p class=3DMsoNormal style=3D'line-height:150%;tab-stops:.5in'><span lang=
=3DEN-US>Respondent:<span
  style=3D'mso-tab-count:3'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp=
;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&n=
bsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span>1.<span
  style=3D'mso-tab-count:1'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp=
; </span>Central
  Board of Revenue, <st1:place w:st=3D"on"><st1:City w:st=3D"on">Islamabad<=
/st1:City></st1:place></span></p>
  <p class=3DMsoNormal style=3D'margin-left:2.0in;text-indent:-2.0in;line-h=
eight:
  150%;tab-stops:.5in'><span lang=3DEN-US><span style=3D'mso-tab-count:2'>&=
nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbs=
p;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&=
nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbs=
p;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span>2.<span
  style=3D'mso-tab-count:1'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp=
; </span>The
  Controller of Customs, Collector of Customs <span style=3D'mso-tab-count:=
1'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </spa=
n>Valuation,
  Customs House, <st1:place w:st=3D"on"><st1:City w:st=3D"on">Karachi</st1:=
City></st1:place>.</span></p>
  <p class=3DMsoNormal style=3D'margin-left:2.0in;text-indent:-2.0in;line-h=
eight:
  150%;tab-stops:.5in'><span lang=3DEN-US><o:p>&nbsp;</o:p></span></p>
  <p class=3DMsoNormal style=3D'margin-left:2.0in;text-indent:-2.0in;line-h=
eight:
  150%;tab-stops:.5in'><span lang=3DEN-US><span style=3D'mso-tab-count:1'>&=
nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span>BE=
FORE:<span
  style=3D'mso-tab-count:1'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp=
;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span>Mr.
  Muhammad <span class=3DSpellE>Iqbal</span> Khan and Mr. Muhammad <span
  class=3DSpellE>Zubair</span> <span class=3DSpellE>Kidwai</span>, Members.=
</span></p>
  <p class=3DMsoNormal style=3D'margin-left:2.0in;text-indent:-2.0in;line-h=
eight:
  150%;tab-stops:.5in'><span lang=3DEN-US><o:p>&nbsp;</o:p></span></p>
  <p class=3DMsoNormal style=3D'margin-left:2.0in;text-indent:-2.0in;line-h=
eight:
  150%;tab-stops:.5in'><span lang=3DEN-US><span style=3D'mso-tab-count:1'>&=
nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span>Pr=
esent:<span
  style=3D'mso-tab-count:1'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp=
;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&n=
bsp;&nbsp; </span>Mr.
  M. <span class=3DSpellE>Shoaib</span> <span class=3DSpellE>Shaheen</span>,
  Advocate for the appellant.</span></p>
  <p class=3DMsoNormal style=3D'margin-left:2.0in;text-indent:-2.0in;line-h=
eight:
  150%;tab-stops:.5in'><span lang=3DEN-US><span style=3D'mso-tab-count:2'>&=
nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbs=
p;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&=
nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbs=
p;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span><span
  class=3DSpellE>Syed</span> <span class=3DSpellE>Alamdar</span> <span
  class=3DSpellE>Raza</span>, Advocate for the respondents <span class=3DSp=
ellE>alongwith</span>
  Mr. Mohammad <span class=3DSpellE>Abbas</span>, as departmental represent=
ative.
  </span></p>
  <p class=3DMsoNormal style=3D'margin-left:2.0in;text-indent:-2.0in;line-h=
eight:
  150%;tab-stops:.5in'><span lang=3DEN-US><o:p>&nbsp;</o:p></span></p>
  <p class=3DMsoNormal style=3D'margin-left:2.0in;text-indent:-2.0in;line-h=
eight:
  150%;tab-stops:.5in'><span lang=3DEN-US><o:p>&nbsp;</o:p></span></p>
  <ol style=3D'margin-top:0in' start=3D1 type=3D1>
   <li class=3DMsoNormal style=3D'line-height:150%;mso-list:l5 level1 lfo7;
       tab-stops:list .5in'><span lang=3DEN-US>Finally regarding the plea o=
f the
       appellant&#8217;s learned counsel about the discrimination shown to =
the
       appellant in terms of punishment vis-&agrave;-vis the Assistant
       Collector, we feel that the A.C. was imposed minor penalty of censur=
e in
       commensurate with his offence. The appellant as one of the middle le=
vels
       officials was required to examine the proposal for release of docume=
nts
       in detail in the light of relevant law, which he failed to do. The
       Inspector and the Principal Appraiser are expected to be experts in =
relevant
       procedures and rules and who should have advised the A.C. about the
       correct rule position. We did not absolve the A.C. of his responsibi=
lity
       but he was basically a supervisory officer and trusted his subordina=
tes.
       Hence the <span class=3DGramE>allegations about this discriminatory
       treatment is</span> not sustainable. The A.C. was punished in propor=
tion
       to his offence for sloppy supervision. Hopefully, the loss to the
       Government would be made good through recovery of duties and taxes f=
rom
       the manufacturer concerned and that action would also be set in moti=
on
       as indicated in <span class=3DSpellE>para</span> 9 of this order.
       Considering the above features of the case, we have no doubt in our
       minds that the appeal lacks substance and merit. Accordingly it is
       dismissed.</span></li>
  </ol>
  <p class=3DMsoNormal><b style=3D'mso-bidi-font-weight:normal'><u><span
  lang=3DEN-US><o:p><span style=3D'text-decoration:none'>&nbsp;</span></o:p=
></span></u></b></p>
  </td>
 </tr>
 <tr style=3D'mso-yfti-irow:9'>
  <td width=3D31 valign=3Dtop style=3D'width:23.5pt;border:solid windowtext=
 1.0pt;
  border-top:none;mso-border-top-alt:solid windowtext .5pt;mso-border-alt:s=
olid windowtext .5pt;
  padding:0in 5.4pt 0in 5.4pt'>
  <p class=3DMsoNormal><span lang=3DEN-US>9.</span></p>
  </td>
  <td width=3D576 valign=3Dtop style=3D'width:431.9pt;border-top:none;borde=
r-left:
  none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1=
.0pt;
  mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid window=
text .5pt;
  mso-border-alt:solid windowtext .5pt;padding:0in 5.4pt 0in 5.4pt'>
  <p class=3DMsoNormal style=3D'tab-stops:.5in'><b style=3D'mso-bidi-font-w=
eight:
  normal'><u><span lang=3DEN-US>Appeal No.129(K) of 1994 - HAJI MAQBOOL AHM=
ED <span
  class=3DSpellE>Vs.Chairman</span>, CBR and others <o:p></o:p></span></u><=
/b></p>
  <p class=3DMsoNormal style=3D'line-height:150%;tab-stops:.5in'><b
  style=3D'mso-bidi-font-weight:normal'><u><span lang=3DEN-US><o:p><span
   style=3D'text-decoration:none'>&nbsp;</span></o:p></span></u></b></p>
  <p class=3DMsoNormal align=3Dcenter style=3D'text-align:center;line-heigh=
t:150%;
  tab-stops:.5in'><i style=3D'mso-bidi-font-style:normal'><span lang=3DEN-U=
S>Judgment
  Sheet<o:p></o:p></span></i></p>
  <p class=3DMsoNormal align=3Dcenter style=3D'text-align:center;line-heigh=
t:150%;
  tab-stops:.5in'><b style=3D'mso-bidi-font-weight:normal'><span lang=3DEN-=
US
  style=3D'font-size:14.0pt;mso-bidi-font-size:12.0pt;line-height:150%'>IN =
THE
  FEDERAL SERVICE TRIBUNAL, <st1:place w:st=3D"on"><st1:City w:st=3D"on">IS=
LAMABAD</st1:City></st1:place><o:p></o:p></span></b></p>
  <p class=3DMsoNormal align=3Dcenter style=3D'text-align:center;line-heigh=
t:150%;
  tab-stops:.5in'><span lang=3DEN-US><o:p>&nbsp;</o:p></span></p>
  <p class=3DMsoNormal align=3Dcenter style=3D'text-align:center;line-heigh=
t:150%;
  tab-stops:.5in'><b style=3D'mso-bidi-font-weight:normal'><span lang=3DEN-=
US>Appeal
  No.129(K) of 1994<o:p></o:p></span></b></p>
  <p class=3DMsoNormal align=3Dcenter style=3D'text-align:center;line-heigh=
t:150%;
  tab-stops:.5in'><span lang=3DEN-US><o:p>&nbsp;</o:p></span></p>
  <p class=3DMsoNormal align=3Dcenter style=3D'text-align:center;line-heigh=
t:150%;
  tab-stops:.5in'><span lang=3DEN-US>Date of Institution<span
  style=3D'mso-spacerun:yes'>&nbsp;&nbsp; </span>7-9-1994</span></p>
  <p class=3DMsoNormal align=3Dcenter style=3D'text-align:center;line-heigh=
t:150%;
  tab-stops:.5in'><span lang=3DEN-US><o:p>&nbsp;</o:p></span></p>
  <p class=3DMsoNormal align=3Dcenter style=3D'text-align:center;line-heigh=
t:150%;
  tab-stops:.5in'><span lang=3DEN-US><o:p>&nbsp;</o:p></span></p>
  <p class=3DMsoNormal style=3D'line-height:150%;tab-stops:.5in'><span lang=
=3DEN-US>Date
  of hearing:<span style=3D'mso-tab-count:1'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=
&nbsp;&nbsp;&nbsp;&nbsp; </span>2-7-1995</span></p>
  <p class=3DMsoNormal style=3D'line-height:150%;tab-stops:.5in'><span lang=
=3DEN-US>APPELLANT:<span
  style=3D'mso-tab-count:1'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp=
;&nbsp;&nbsp;&nbsp; </span>HAJI
  MAQBOOL AHMED</span></p>
  <p class=3DMsoNormal style=3D'line-height:150%;tab-stops:.5in'><span lang=
=3DEN-US>RESPONDENTS<span
  style=3D'mso-tab-count:1'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span>1.<=
span
  style=3D'mso-tab-count:1'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp=
; </span>Secretary,
  Establishment Division, <st1:place w:st=3D"on"><st1:City w:st=3D"on">Isla=
mabad</st1:City></st1:place></span></p>
  <p class=3DMsoNormal style=3D'line-height:150%;tab-stops:.5in'><span lang=
=3DEN-US><span
  style=3D'mso-tab-count:3'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp=
;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&n=
bsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp=
;&nbsp;&nbsp; </span>2.<span
  style=3D'mso-tab-count:1'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp=
; </span>Secretary,
  Ministry of Finance, <st1:place w:st=3D"on"><st1:City w:st=3D"on">Islamab=
ad</st1:City></st1:place></span></p>
  <p class=3DMsoNormal style=3D'line-height:150%;tab-stops:.5in'><span lang=
=3DEN-US><span
  style=3D'mso-tab-count:3'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp=
;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&n=
bsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp=
;&nbsp;&nbsp; </span>3.<span
  style=3D'mso-tab-count:1'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp=
; </span>Chairman,
  Central Board of Revenue, <st1:place w:st=3D"on"><st1:City w:st=3D"on">Is=
lamabad</st1:City></st1:place></span></p>
  <p class=3DMsoNormal style=3D'line-height:150%;tab-stops:.5in'><span lang=
=3DEN-US><o:p>&nbsp;</o:p></span></p>
  <p class=3DMsoNormal style=3D'line-height:150%;tab-stops:.5in'><span lang=
=3DEN-US><span
  style=3D'mso-tab-count:1'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp=
;&nbsp;&nbsp;&nbsp; </span>BEFORE:<span
  style=3D'mso-tab-count:2'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp=
;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span>Mr.
  Justice (R) Abdul <span class=3DSpellE>Razzaq</span> A. <span class=3DSpe=
llE>Thahim</span>,
  <span class=3DSpellE>Chaiman</span>, and </span></p>
  <p class=3DMsoNormal style=3D'line-height:150%;tab-stops:.5in'><span lang=
=3DEN-US><span
  style=3D'mso-tab-count:4'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp=
;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&n=
bsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp=
;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&n=
bsp;&nbsp; </span>Mr.
  Muhammad Ismail, Member</span></p>
  <p class=3DMsoNormal style=3D'line-height:150%;tab-stops:.5in'><span lang=
=3DEN-US><o:p>&nbsp;</o:p></span></p>
  <p class=3DMsoNormal style=3D'line-height:150%;tab-stops:.5in'><span lang=
=3DEN-US><span
  style=3D'mso-tab-count:1'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp=
;&nbsp;&nbsp;&nbsp; </span>PRESENT:<span
  style=3D'mso-tab-count:2'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp=
;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span>Mr.
  <span class=3DSpellE>Manzoor</span> Ali Khan, Advocate,</span></p>
  <p class=3DMsoNormal style=3D'line-height:150%;tab-stops:.5in'><span lang=
=3DEN-US><span
  style=3D'mso-tab-count:4'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp=
;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&n=
bsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp=
;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&n=
bsp;&nbsp; </span><span
  class=3DSpellE><span class=3DGramE>alongwith</span></span> appellant.</sp=
an></p>
  <p class=3DMsoNormal style=3D'margin-left:2.0in;text-indent:-2.0in;line-h=
eight:
  150%;tab-stops:.5in'><span lang=3DEN-US><span style=3D'mso-tab-count:2'>&=
nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbs=
p;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&=
nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbs=
p;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span>Mr.
  <span class=3DSpellE>Niaz</span> Ahmed Khan, Standing Counsel for the Gov=
t. <span
  class=3DSpellE>alongwith</span> M/s <span class=3DSpellE>Zulfiqar</span> =
Ahmed,
  Second Secretary, CBR and <span class=3DSpellE>Ghayyur</span> <span
  class=3DSpellE>Abbas</span>, Assistant, <span class=3DSpellE>Estt</span>.
  Division.</span></p>
  <p class=3DMsoNormal style=3D'margin-left:2.0in;text-indent:-2.0in;line-h=
eight:
  150%;tab-stops:.5in'><span lang=3DEN-US><o:p>&nbsp;</o:p></span></p>
  <p class=3DMsoNormal style=3D'margin-left:2.0in;text-indent:-2.0in;line-h=
eight:
  150%;tab-stops:.5in'><span lang=3DEN-US><o:p>&nbsp;</o:p></span></p>
  <p class=3DMsoNormal style=3D'margin-left:.5in;text-indent:-.5in;line-hei=
ght:
  150%;tab-stops:.5in'><span lang=3DEN-US>1M.<span style=3D'mso-tab-count:1=
'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span>We
  are not inclined to agree with thin submission of the learned counsel as
  apparently the impugned notification was communicated to t appellant on
  9-4-1994, which might have taken a couple of days in reaching its
  destination. Although a copy of the said notification appears to have been
  endorsed to the appellant on 19-3-1994 yet nothing has been brought to our
  notice that it was mailed on the same day. The appellant would not have
  remained negligent or oblivious about his removal from service for a long
  time but since the Respondent-Department has utterly failed to produce an=
y documentary
  proof to the effect that the impugned notification dated 19-3-1994 was
  communicated to the appellant to the same day or before 9-4-1994, therefo=
re,
  we have no option but to rely upon the assertion of the learned counsel f=
or
  the appellant that the impugned notification was communicated on 9-4-1994=
. We
  are, therefore, of the view that the departmental appeal was filed within=
 the
  period of limitation and accordingly the objection of the learned counsel=
 for
  the Respondent-Department is repelled.</span></p>
  <p class=3DMsoNormal style=3D'margin-left:.5in;text-indent:-.5in;line-hei=
ght:
  150%;tab-stops:.5in'><span lang=3DEN-US><o:p>&nbsp;</o:p></span></p>
  <ol style=3D'margin-top:0in' start=3D2 type=3D1>
   <li class=3DMsoNormal style=3D'line-height:150%;mso-list:l5 level1 lfo7;
       tab-stops:list .5in'><span lang=3DEN-US>It was vehemently contended =
that
       the enquiry had been conducted contrary to the provision of rule 6(3=
) of
       the Government Servants (Efficiency and Discipline) Rules, 1973 inas=
much
       as no evidence was recorded in the presence of t appellant and no
       prosecution witness had been allowed to be cross examined by him.
       According to the learned counsel, the Enquiry Officer had relied upon
       the statements of two UDCs and a Record Keeper but the said incumben=
ts
       were not called by him. The learned counsel emphasized that when the
       appellant was posted as Appraiser in the customs Houses all the
       consignments were examined and processed by M/s <span class=3DSpellE=
>Jalal</span>
       Shah, Assistant Collector of customs, <span class=3DSpellE>Nazim</sp=
an> <span
       class=3DSpellE>Hussain</span> <span class=3DSpellE>Naqvi</span>, Pri=
ncipal
       Appraiser, and <span class=3DSpellE>Mohiuddin</span>, Principal Appr=
aiser,
       East Wharf, therefore, it was necessary to have examined them and the
       relevant Survey Officer but the Enquiry Officer took no steps and
       concluded the enquiry merely on the basis of surmises and conjecture=
s.
       He objected that personal hearing was not afforded and thus the impu=
gned
       action against the appellant was not only unjust and illegal but was
       also ill-motivated. The learned counsel for the Respondent-Department
       could not satisfactorily controvert these contentions. </span></li>
  </ol>
  <p class=3DMsoNormal style=3D'margin-left:.25in;line-height:150%;tab-stop=
s:.5in'><span
  lang=3DEN-US><o:p>&nbsp;</o:p></span></p>
  <ol style=3D'margin-top:0in' start=3D3 type=3D1>
   <li class=3DMsoNormal style=3D'line-height:150%;mso-list:l5 level1 lfo7;
       tab-stops:list .5in'><span lang=3DEN-US>The appellant that in this c=
ase
       personal hearing was not only must but it was necessary to have
       cross-examined the witnesses. </span></li>
  </ol>
  <p class=3DMsoNormal style=3D'line-height:150%'><span lang=3DEN-US><o:p>&=
nbsp;</o:p></span></p>
  <ol style=3D'margin-top:0in' start=3D4 type=3D1>
   <li class=3DMsoNormal style=3D'line-height:150%;mso-list:l5 level1 lfo7;
       tab-stops:list .5in'><span lang=3DEN-US>We feel that in order to mee=
t the
       ends of justice another opportunity should have been afforded to the
       appellant at <st1:place w:st=3D"on"><st1:City w:st=3D"on">Karachi</s=
t1:City></st1:place>
       wherefrom he belongs.</span></li>
  </ol>
  <p class=3DMsoNormal style=3D'tab-stops:.5in'><b style=3D'mso-bidi-font-w=
eight:
  normal'><u><span lang=3DEN-US><o:p><span style=3D'text-decoration:none'>&=
nbsp;</span></o:p></span></u></b></p>
  </td>
 </tr>
 <tr style=3D'mso-yfti-irow:10'>
  <td width=3D31 valign=3Dtop style=3D'width:23.5pt;border:solid windowtext=
 1.0pt;
  border-top:none;mso-border-top-alt:solid windowtext .5pt;mso-border-alt:s=
olid windowtext .5pt;
  padding:0in 5.4pt 0in 5.4pt'>
  <p class=3DMsoNormal><span lang=3DEN-US>10.</span></p>
  </td>
  <td width=3D576 valign=3Dtop style=3D'width:431.9pt;border-top:none;borde=
r-left:
  none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1=
.0pt;
  mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid window=
text .5pt;
  mso-border-alt:solid windowtext .5pt;padding:0in 5.4pt 0in 5.4pt'>
  <p class=3DMsoNormal style=3D'tab-stops:.5in'><b style=3D'mso-bidi-font-w=
eight:
  normal'><u><span lang=3DEN-US>Appeal No.75(P)CE/2005 - SAJJAD AHMAD KHAN =
Vs.
  Chairman, WAPDA<o:p></o:p></span></u></b></p>
  <p class=3DMsoNormal style=3D'tab-stops:.5in'><b style=3D'mso-bidi-font-w=
eight:
  normal'><u><span lang=3DEN-US><o:p><span style=3D'text-decoration:none'>&=
nbsp;</span></o:p></span></u></b></p>
  <p class=3DMsoNormal align=3Dcenter style=3D'text-align:center;line-heigh=
t:150%;
  tab-stops:.5in'><i style=3D'mso-bidi-font-style:normal'><span lang=3DEN-U=
S>Judgment
  Sheet<o:p></o:p></span></i></p>
  <p class=3DMsoNormal align=3Dcenter style=3D'text-align:center;line-heigh=
t:150%;
  tab-stops:.5in'><b style=3D'mso-bidi-font-weight:normal'><span lang=3DEN-=
US
  style=3D'font-size:14.0pt;mso-bidi-font-size:12.0pt;line-height:150%'>IN =
THE
  FEDERAL SERVICE TRIBUNAL<o:p></o:p></span></b></p>
  <p class=3DMsoNormal align=3Dcenter style=3D'text-align:center;line-heigh=
t:150%;
  tab-stops:.5in'><span lang=3DEN-US><o:p>&nbsp;</o:p></span></p>
  <p class=3DMsoNormal align=3Dcenter style=3D'text-align:center;line-heigh=
t:150%;
  tab-stops:.5in'><b style=3D'mso-bidi-font-weight:normal'><span lang=3DEN-=
US>Appeal
  <span class=3DGramE>No.75(</span>P)CE/2005 <span class=3DSpellE>alongwith=
</span>
  MP.<o:p></o:p></span></b></p>
  <p class=3DMsoNormal align=3Dcenter style=3D'text-align:center;line-heigh=
t:150%;
  tab-stops:.5in'><span lang=3DEN-US><o:p>&nbsp;</o:p></span></p>
  <div align=3Dcenter>
  <table class=3DMsoTableGrid border=3D1 cellspacing=3D0 cellpadding=3D0
   style=3D'border-collapse:collapse;border:none;mso-border-alt:solid windo=
wtext .5pt;
   mso-yfti-tbllook:480;mso-padding-alt:0in 5.4pt 0in 5.4pt'>
   <tr style=3D'mso-yfti-irow:0;mso-yfti-firstrow:yes'>
    <td width=3D144 valign=3Dtop style=3D'width:107.8pt;border:solid window=
text 1.0pt;
    mso-border-alt:solid windowtext .5pt;padding:0in 5.4pt 0in 5.4pt'>
    <p class=3DMsoNormal align=3Dcenter style=3D'text-align:center;line-hei=
ght:150%;
    tab-stops:.5in'><span lang=3DEN-US>Date of Institution </span></p>
    </td>
    <td width=3D94 valign=3Dtop style=3D'width:70.8pt;border:solid windowte=
xt 1.0pt;
    border-left:none;mso-border-left-alt:solid windowtext .5pt;mso-border-a=
lt:
    solid windowtext .5pt;padding:0in 5.4pt 0in 5.4pt'>
    <p class=3DMsoNormal align=3Dcenter style=3D'text-align:center;line-hei=
ght:150%;
    tab-stops:.5in'><span lang=3DEN-US>16.05.2005</span></p>
    </td>
   </tr>
   <tr style=3D'mso-yfti-irow:1'>
    <td width=3D144 valign=3Dtop style=3D'width:107.8pt;border:solid window=
text 1.0pt;
    border-top:none;mso-border-top-alt:solid windowtext .5pt;mso-border-alt:
    solid windowtext .5pt;padding:0in 5.4pt 0in 5.4pt'>
    <p class=3DMsoNormal align=3Dcenter style=3D'text-align:center;line-hei=
ght:150%;
    tab-stops:.5in'><span lang=3DEN-US>Date of Hearing </span></p>
    </td>
    <td width=3D94 valign=3Dtop style=3D'width:70.8pt;border-top:none;borde=
r-left:
    none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext=
 1.0pt;
    mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid wind=
owtext .5pt;
    mso-border-alt:solid windowtext .5pt;padding:0in 5.4pt 0in 5.4pt'>
    <p class=3DMsoNormal align=3Dcenter style=3D'text-align:center;line-hei=
ght:150%;
    tab-stops:.5in'><span lang=3DEN-US>07.12.2006</span></p>
    </td>
   </tr>
   <tr style=3D'mso-yfti-irow:2;mso-yfti-lastrow:yes'>
    <td width=3D144 valign=3Dtop style=3D'width:107.8pt;border:solid window=
text 1.0pt;
    border-top:none;mso-border-top-alt:solid windowtext .5pt;mso-border-alt:
    solid windowtext .5pt;padding:0in 5.4pt 0in 5.4pt'>
    <p class=3DMsoNormal align=3Dcenter style=3D'text-align:center;line-hei=
ght:150%;
    tab-stops:.5in'><span lang=3DEN-US>Date of Judgment</span></p>
    </td>
    <td width=3D94 valign=3Dtop style=3D'width:70.8pt;border-top:none;borde=
r-left:
    none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext=
 1.0pt;
    mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid wind=
owtext .5pt;
    mso-border-alt:solid windowtext .5pt;padding:0in 5.4pt 0in 5.4pt'>
    <p class=3DMsoNormal align=3Dcenter style=3D'text-align:center;line-hei=
ght:150%;
    tab-stops:.5in'><span lang=3DEN-US>15.12.2006</span></p>
    </td>
   </tr>
  </table>
  </div>
  <p class=3DMsoNormal align=3Dcenter style=3D'text-align:center;line-heigh=
t:150%;
  tab-stops:.5in'><span lang=3DEN-US><o:p>&nbsp;</o:p></span></p>
  <p class=3DMsoNormal style=3D'line-height:150%;tab-stops:.5in'><span lang=
=3DEN-US><o:p>&nbsp;</o:p></span></p>
  <p class=3DMsoNormal style=3D'line-height:150%;tab-stops:.5in'><span lang=
=3DEN-US><span
  style=3D'mso-tab-count:1'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp=
;&nbsp;&nbsp;&nbsp; </span>APPELLANT:<span
  style=3D'mso-tab-count:1'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp=
;&nbsp;&nbsp;&nbsp; </span>SAJJAD
  AHMAD KHAN</span></p>
  <p class=3DMsoNormal style=3D'margin-left:2.0in;text-indent:-2.0in;line-h=
eight:
  150%;tab-stops:.5in'><span lang=3DEN-US><span style=3D'mso-tab-count:1'>&=
nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span>Re=
spondents:<span
  style=3D'mso-tab-count:1'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp=
;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span>Chairman,
  WAPDA (Water and Power Development Authority), WAPDA House Lahore and oth=
ers.</span></p>
  <p class=3DMsoNormal style=3D'margin-left:1.5in;text-indent:-1.5in;line-h=
eight:
  150%;tab-stops:.5in'><span lang=3DEN-US><o:p>&nbsp;</o:p></span></p>
  <p class=3DMsoNormal style=3D'margin-left:1.5in;text-indent:-1.5in;line-h=
eight:
  150%;tab-stops:.5in'><span lang=3DEN-US><span style=3D'mso-tab-count:1'>&=
nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span>Be=
fore:<span
  style=3D'mso-tab-count:2'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp=
;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&n=
bsp;&nbsp;&nbsp; </span>Mr.
  <span class=3DSpellE>AbdulHafiz</span> <span class=3DSpellE>Mirza</span>,=
 and </span></p>
  <p class=3DMsoNormal style=3D'margin-left:1.5in;text-indent:-1.5in;line-h=
eight:
  150%;tab-stops:.5in'><span lang=3DEN-US><span style=3D'mso-tab-count:3'>&=
nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbs=
p;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&=
nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbs=
p;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span>Mr.
  <span class=3DSpellE>Saeed</span> Ahmed <span class=3DSpellE>Zaidi</span>=
, <span
  class=3DSpellE>Memebrs</span></span></p>
  <p class=3DMsoNormal style=3D'margin-left:1.5in;text-indent:-1.5in;line-h=
eight:
  150%;tab-stops:.5in'><span lang=3DEN-US><o:p>&nbsp;</o:p></span></p>
  <p class=3DMsoNormal style=3D'margin-left:1.5in;text-indent:-1.5in;line-h=
eight:
  150%;tab-stops:.5in'><span lang=3DEN-US><span style=3D'mso-tab-count:1'>&=
nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span>Pr=
esent:<span
  style=3D'mso-tab-count:2'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp=
;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&n=
bsp;&nbsp; </span>Appellant
  <span class=3DSpellE>alongwith</span> <span class=3DSpellE>Syed</span> Mir
  Muhammad <span class=3DSpellE>Adovcate</span>.</span></p>
  <p class=3DMsoNormal style=3D'margin-left:2.0in;text-align:justify;text-i=
ndent:
  -1.5in;line-height:150%;tab-stops:.5in'><span lang=3DEN-US><span
  style=3D'mso-tab-count:1'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp=
;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&n=
bsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp=
;&nbsp;&nbsp; </span>Mr.
  <span class=3DSpellE>Shahid</span> <span class=3DSpellE>Hussain</span>, A=
dvocate
  for the respondents <span class=3DSpellE>alongwith</span> Mr. <span
  class=3DSpellE>Masood</span> Ali, Deputy <span class=3DGramE>Director ,WA=
PDA</span>,
  DR. </span></p>
  <p class=3DMsoNormal style=3D'text-align:justify;line-height:150%;tab-sto=
ps:.5in'><span
  lang=3DEN-US><o:p>&nbsp;</o:p></span></p>
  <p class=3DMsoNormal style=3D'text-align:justify;line-height:150%;tab-sto=
ps:.5in'><span
  lang=3DEN-US><o:p>&nbsp;</o:p></span></p>
  <p class=3DMsoNormal style=3D'margin-left:.75in;text-align:justify;text-i=
ndent:
  -.5in;line-height:150%;mso-list:l10 level1 lfo8;tab-stops:list .75in'><![=
if !supportLists]><span
  lang=3DEN-US><span style=3D'mso-list:Ignore'>1.<span style=3D'font:7.0pt =
"Times New Roman"'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&n=
bsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
  </span></span></span><![endif]><span lang=3DEN-US>The learned counsel for=
 the
  appellant further argued that no material or evidence has been placed on
  record to indicate the reasons for dispensing with the inquiry. No such
  reasons have been given in the show cause notice itself either. He conten=
ded
  that the words &#8216;on investigation&#8217; in the statement of allegat=
ions
  indicate that some sort of preliminary or fact finding inquiry was carried
  out but neither its findings have been made available nor a copy of the
  report has been annexed to the show cause notice. </span></p>
  <p class=3DMsoNormal style=3D'margin-left:.25in;text-align:justify;line-h=
eight:
  150%;tab-stops:.5in'><span lang=3DEN-US><o:p>&nbsp;</o:p></span></p>
  <p class=3DMsoNormal style=3D'margin-left:.75in;text-align:justify;text-i=
ndent:
  -.5in;line-height:150%;mso-list:l10 level1 lfo8;tab-stops:list .75in'><![=
if !supportLists]><span
  lang=3DEN-US><span style=3D'mso-list:Ignore'>2.<span style=3D'font:7.0pt =
"Times New Roman"'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&n=
bsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
  </span></span></span><![endif]><span lang=3DEN-US>The learned counsel for=
 the
  appellant stated that the appellant denied the charges. Still, no proper
  inquiry was held. </span></p>
  <p class=3DMsoNormal style=3D'text-align:justify;line-height:150%'><span
  lang=3DEN-US><o:p>&nbsp;</o:p></span></p>
  <p class=3DMsoNormal style=3D'margin-left:.75in;text-align:justify;text-i=
ndent:
  -.5in;line-height:150%;mso-list:l10 level1 lfo8;tab-stops:list .75in'><![=
if !supportLists]><span
  lang=3DEN-US><span style=3D'mso-list:Ignore'>3.<span style=3D'font:7.0pt =
"Times New Roman"'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&n=
bsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
  </span></span></span><![endif]><span lang=3DEN-US>Dates of appointment/po=
sting
  period under investigation must be taken into account correctly. </span><=
/p>
  <span lang=3DEN-US style=3D'font-size:12.0pt;font-family:"Times New Roman=
","serif";
  mso-fareast-font-family:"Times New Roman";mso-ansi-language:EN-US;mso-far=
east-language:
  EN-US;mso-bidi-language:AR-SA'><br clear=3Dall style=3D'mso-special-chara=
cter:
  line-break;page-break-before:always'>
  </span>
  <p class=3DMsoNormal style=3D'tab-stops:.5in'><span lang=3DEN-US><o:p>&nb=
sp;</o:p></span></p>
  </td>
 </tr>
 <tr style=3D'mso-yfti-irow:11'>
  <td width=3D31 valign=3Dtop style=3D'width:23.5pt;border:solid windowtext=
 1.0pt;
  border-top:none;mso-border-top-alt:solid windowtext .5pt;mso-border-alt:s=
olid windowtext .5pt;
  padding:0in 5.4pt 0in 5.4pt'>
  <p class=3DMsoNormal><span lang=3DEN-US>11.</span></p>
  </td>
  <td width=3D576 valign=3Dtop style=3D'width:431.9pt;border-top:none;borde=
r-left:
  none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1=
.0pt;
  mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid window=
text .5pt;
  mso-border-alt:solid windowtext .5pt;padding:0in 5.4pt 0in 5.4pt'>
  <p class=3DMsoNormal><b style=3D'mso-bidi-font-weight:normal'><u><span
  lang=3DEN-US>Civil Appeals No.1747 to 1753 of 2005 &amp; C.P.No.1023 of 2=
006 -
  Collector Customs Sales Tax &amp; Central Excise,<span
  style=3D'mso-spacerun:yes'>&nbsp; </span><st1:place w:st=3D"on"><st1:City=
 w:st=3D"on">Multan</st1:City></st1:place>
  Vs. Muhammad <span class=3DSpellE>Naved</span> <span class=3DSpellE>Iqbal=
</span>
  &amp; others <o:p></o:p></span></u></b></p>
  <p class=3DMsoNormal style=3D'tab-stops:.5in'><b style=3D'mso-bidi-font-w=
eight:
  normal'><u><span lang=3DEN-US><o:p><span style=3D'text-decoration:none'>&=
nbsp;</span></o:p></span></u></b></p>
  <p class=3DMsoNormal align=3Dcenter style=3D'text-align:center'><b
  style=3D'mso-bidi-font-weight:normal'><u><span lang=3DEN-US style=3D'font=
-size:
  14.0pt;mso-bidi-font-size:12.0pt'>In the Supreme Court of <st1:place w:st=
=3D"on"><st1:country-region
   w:st=3D"on">Pakistan</st1:country-region></st1:place><o:p></o:p></span><=
/u></b></p>
  <p class=3DMsoNormal align=3Dcenter style=3D'text-align:center;line-heigh=
t:150%'><span
  lang=3DEN-US>(Appellate Jurisdiction)</span></p>
  <p class=3DMsoNormal align=3Dcenter style=3D'text-align:center;line-heigh=
t:150%'><span
  lang=3DEN-US><o:p>&nbsp;</o:p></span></p>
  <p class=3DMsoNormal style=3D'margin-left:.5in;text-indent:.5in;line-heig=
ht:150%'><span
  lang=3DEN-US>Present:</span></p>
  <p class=3DMsoNormal style=3D'margin-left:2.0in;line-height:150%'><span
  lang=3DEN-US>Mr. Justice <span class=3DSpellE>Rana</span> <span class=3DS=
pellE>Bhagwandas</span>,
  ACJ</span></p>
  <p class=3DMsoNormal style=3D'margin-left:2.0in;line-height:150%'><span
  lang=3DEN-US>Mr. Justice <span class=3DSpellE>Tassaduq</span> <span class=
=3DSpellE>Hussain</span>
  <span class=3DSpellE>Jillani</span></span></p>
  <p class=3DMsoNormal style=3D'margin-left:2.0in;line-height:150%'><span
  lang=3DEN-US>Mr. Justice <span class=3DSpellE>Nasir-ul-Mulk</span></span>=
</p>
  <p class=3DMsoNormal align=3Dcenter style=3D'text-align:center;line-heigh=
t:150%'><span
  lang=3DEN-US><o:p>&nbsp;</o:p></span></p>
  <p class=3DMsoNormal align=3Dcenter style=3D'text-align:center;line-heigh=
t:150%'><b
  style=3D'mso-bidi-font-weight:normal'><span lang=3DEN-US>Civil Appeals No=
.1747 to
  1753 of 2005 &amp; <o:p></o:p></span></b></p>
  <p class=3DMsoNormal align=3Dcenter style=3D'text-align:center;line-heigh=
t:150%'><b
  style=3D'mso-bidi-font-weight:normal'><span lang=3DEN-US>C.P.No.1023 of 2=
006<o:p></o:p></span></b></p>
  <p class=3DMsoNormal align=3Dcenter style=3D'text-align:center'><span lan=
g=3DEN-US
  style=3D'font-size:9.0pt;mso-bidi-font-size:12.0pt'>(On appeal from the
  judgment of the Federal Service Tribunal dated 29.01.2005<o:p></o:p></spa=
n></p>
  <p class=3DMsoNormal align=3Dcenter style=3D'text-align:center'><span lan=
g=3DEN-US
  style=3D'font-size:9.0pt;mso-bidi-font-size:12.0pt'><span
  style=3D'mso-spacerun:yes'>&nbsp;</span>passed in Appeals No.389(L)CS to
  395(L)CS of 2002 and judgment dated 30.08.2006<o:p></o:p></span></p>
  <p class=3DMsoNormal align=3Dcenter style=3D'text-align:center;line-heigh=
t:150%'><span
  lang=3DEN-US style=3D'font-size:9.0pt;mso-bidi-font-size:12.0pt;line-heig=
ht:150%'><span
  style=3D'mso-spacerun:yes'>&nbsp;</span>passed in Appeal No.282(L)CS/2002
  respectively)<o:p></o:p></span></p>
  <p class=3DMsoNormal align=3Dcenter style=3D'text-align:center;line-heigh=
t:150%'><span
  lang=3DEN-US style=3D'font-size:9.0pt;mso-bidi-font-size:12.0pt;line-heig=
ht:150%'><o:p>&nbsp;</o:p></span></p>
  <p class=3DMsoNormal style=3D'line-height:150%'><span lang=3DEN-US>Collec=
tor
  Customs Sales Tax &amp; Central </span></p>
  <p class=3DMsoNormal style=3D'line-height:150%'><span lang=3DEN-US>Excise=
 <st1:place
  w:st=3D"on"><st1:City w:st=3D"on">Multan</st1:City></st1:place><span
  style=3D'mso-tab-count:5'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp=
;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&n=
bsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp=
;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&n=
bsp;&nbsp;&nbsp; </span>Appellant</span></p>
  <p class=3DMsoNormal style=3D'line-height:150%'><span lang=3DEN-US><span
  style=3D'mso-tab-count:2'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp=
;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&n=
bsp;&nbsp;&nbsp; </span></span><span
  lang=3DEN-US style=3D'font-size:10.0pt;mso-bidi-font-size:12.0pt;line-hei=
ght:
  150%'><span style=3D'mso-tab-count:3'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp=
;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&n=
bsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp=
;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&n=
bsp;&nbsp;&nbsp;&nbsp; </span>(in
  C.As No.1747 to 1753)<o:p></o:p></span></p>
  <p class=3DMsoNormal style=3D'line-height:150%'><span lang=3DEN-US><o:p>&=
nbsp;</o:p></span></p>
  <p class=3DMsoNormal style=3D'line-height:150%'><span lang=3DEN-US>Member=
 (Admn)
  CBR &amp; another<span style=3D'mso-tab-count:2'>&nbsp;&nbsp;&nbsp;&nbsp;=
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nb=
sp;&nbsp; </span>Petitioner</span></p>
  <p class=3DMsoNormal style=3D'line-height:150%'><span lang=3DEN-US
  style=3D'font-size:10.0pt;mso-bidi-font-size:12.0pt;line-height:150%'><sp=
an
  style=3D'mso-tab-count:5'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp=
;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&n=
bsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp=
;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&n=
bsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp=
;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&n=
bsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span>(in
  <span class=3DSpellE>C.P.No</span>. 1023/2006)<o:p></o:p></span></p>
  <p class=3DMsoNormal><span lang=3DEN-US><o:p>&nbsp;</o:p></span></p>
  <p class=3DMsoNormal align=3Dcenter style=3D'text-align:center'><span lan=
g=3DEN-US>Versus</span></p>
  <p class=3DMsoNormal align=3Dcenter style=3D'text-align:center'><span lan=
g=3DEN-US><o:p>&nbsp;</o:p></span></p>
  <p class=3DMsoNormal><span lang=3DEN-US>Muhammad <span class=3DSpellE>Nav=
ed</span> <span
  class=3DSpellE>Iqbal</span><span style=3D'mso-tab-count:4'>&nbsp;&nbsp;&n=
bsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp=
;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&n=
bsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp=
;&nbsp;&nbsp;&nbsp; </span>Respondent
  (in C.A.1747)</span></p>
  <p class=3DMsoNormal><span lang=3DEN-US><o:p>&nbsp;</o:p></span></p>
  <p class=3DMsoNormal><span lang=3DEN-US>For the Appellants:<span
  style=3D'mso-tab-count:3'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp=
;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&n=
bsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span>Hafiz
  <st1:place w:st=3D"on"><st1:country-region w:st=3D"on">S.A.</st1:country-=
region></st1:place>
  <span class=3DSpellE>Rehman</span>, Sr. ASC.</span></p>
  <p class=3DMsoNormal><span lang=3DEN-US>(in C.As 1747 to 1753)</span></p>
  <p class=3DMsoNormal><span lang=3DEN-US><o:p>&nbsp;</o:p></span></p>
  <p class=3DMsoNormal><span lang=3DEN-US>For the Petitioners:<span
  style=3D'mso-tab-count:3'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp=
;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&n=
bsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span>Raja
  Abdul <span class=3DSpellE>Ghafoor</span>, ASC/AOR</span></p>
  <p class=3DMsoNormal><span lang=3DEN-US>(in C.P. 1023)</span></p>
  <p class=3DMsoNormal><span lang=3DEN-US>For the respondents:<span
  style=3D'mso-tab-count:3'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp=
;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&n=
bsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span>Mr.
  <span class=3DSpellE>Iftikhar</span> <span class=3DSpellE>Hussain</span> =
<span
  class=3DSpellE>Gillani</span>, ASC.</span></p>
  <p class=3DMsoNormal><span lang=3DEN-US>(in C.As 1747 to 1753)<span
  style=3D'mso-tab-count:2'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp=
;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&n=
bsp;&nbsp; </span>Mr.
  M. S. <span class=3DSpellE>Khattak</span>, AOR</span></p>
  <p class=3DMsoNormal><span lang=3DEN-US>For the respondent:<span
  style=3D'mso-tab-count:3'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp=
;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&n=
bsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span>Mr.
  M. <span class=3DSpellE>Munir</span> <span class=3DSpellE>Paracha</span>,=
 ASC.</span></p>
  <p class=3DMsoNormal><span lang=3DEN-US>(in C.P. 1023)<span style=3D'mso-=
tab-count:
  4'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbs=
p;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&=
nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbs=
p; </span>Mr.
  M.S. <span class=3DSpellE>Khattak</span>, AOR</span></p>
  <p class=3DMsoNormal><span lang=3DEN-US><o:p>&nbsp;</o:p></span></p>
  <p class=3DMsoNormal><span lang=3DEN-US>Date of hearing:<span style=3D'ms=
o-tab-count:
  2'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbs=
p;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span>25.4.2007</=
span></p>
  <p class=3DMsoNormal style=3D'line-height:150%'><span lang=3DEN-US><o:p>&=
nbsp;</o:p></span></p>
  <p class=3DMsoNormal style=3D'line-height:150%'><span lang=3DEN-US><o:p>&=
nbsp;</o:p></span></p>
  <p class=3DMsoNormal style=3D'margin-left:.75in;text-align:justify;text-i=
ndent:
  -.5in;line-height:150%;mso-list:l15 level1 lfo9;tab-stops:list .75in'><![=
if !supportLists]><span
  lang=3DEN-US><span style=3D'mso-list:Ignore'>1.<span style=3D'font:7.0pt =
"Times New Roman"'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&n=
bsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
  </span></span></span><![endif]><span lang=3DEN-US>It was further maintain=
ed
  that there was no evidence of corruption or wrongful loss to the public
  exchequer as no customs duty was <span class=3DSpellE>levyable</span> on =
the
  import and export in question; that the respondents acted &#8220;in good
  faith in the best interest of nation as falcons were reportedly in use of
  royal family and any slight negligence or mistake on our part could have
  resulted in a serous situation for the Government of Pakistan. </span></p>
  <p class=3DMsoNormal style=3D'margin-left:.25in;line-height:150%'><span
  lang=3DEN-US><o:p>&nbsp;</o:p></span></p>
  <p class=3DMsoNormal style=3D'margin-left:.75in;text-indent:-.5in;line-he=
ight:
  150%;mso-list:l15 level1 lfo9;tab-stops:list .75in'><![if !supportLists]>=
<span
  lang=3DEN-US><span style=3D'mso-list:Ignore'>2.<span style=3D'font:7.0pt =
"Times New Roman"'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&n=
bsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
  </span></span></span><![endif]><span lang=3DEN-US>Learned counsel for the
  appellant Customs Department on specific query of the Court has not denied
  that the import/export of Falcons in question was not liable to the levy =
of
  customs duty and there has not been any loss to public exchequer either. =
</span></p>
  <p class=3DMsoNormal style=3D'line-height:150%'><span lang=3DEN-US><o:p>&=
nbsp;</o:p></span></p>
  <p class=3DMsoNormal style=3D'margin-left:.75in;text-indent:-.5in;line-he=
ight:
  150%;mso-list:l15 level1 lfo9;tab-stops:list .75in'><![if !supportLists]>=
<span
  lang=3DEN-US><span style=3D'mso-list:Ignore'>3.<span style=3D'font:7.0pt =
"Times New Roman"'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&n=
bsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
  </span></span></span><![endif]><span lang=3DEN-US>There is no cavil to the
  proposition <span class=3DGramE>that in terms</span> of section 3 of the
  Removal from Service (Special Powers) Ordinance, 2000, a regular enquiry =
can
  be dispensed with for reasons to be recorded. There is nothing on record =
that
  competent authority passed a well reasoned order dispensing with regular
  enquiry. Moreover, it is by now a settled principle of law that were an
  official is being charged on serious allegations entailing factual enquiry
  and a major penalty of dismissal from service is proposed, a civil servan=
t is
  entitled to a regular enquiry, recording of evidence and providing the
  official facing the enquiry a fair opportunity to explain his position. <=
/span></p>
  <p class=3DMsoNormal style=3D'line-height:150%'><span lang=3DEN-US><o:p>&=
nbsp;</o:p></span></p>
  <p class=3DMsoNormal style=3D'tab-stops:.5in'><b style=3D'mso-bidi-font-w=
eight:
  normal'><u><span lang=3DEN-US><o:p><span style=3D'text-decoration:none'>&=
nbsp;</span></o:p></span></u></b></p>
  </td>
 </tr>
 <tr style=3D'mso-yfti-irow:12'>
  <td width=3D31 valign=3Dtop style=3D'width:23.5pt;border:solid windowtext=
 1.0pt;
  border-top:none;mso-border-top-alt:solid windowtext .5pt;mso-border-alt:s=
olid windowtext .5pt;
  padding:0in 5.4pt 0in 5.4pt'>
  <p class=3DMsoNormal><span lang=3DEN-US>12.</span></p>
  </td>
  <td width=3D576 valign=3Dtop style=3D'width:431.9pt;border-top:none;borde=
r-left:
  none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1=
.0pt;
  mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid window=
text .5pt;
  mso-border-alt:solid windowtext .5pt;padding:0in 5.4pt 0in 5.4pt'>
  <p class=3DMsoNormal><b style=3D'mso-bidi-font-weight:normal'><u><span
  lang=3DEN-US>CRIMINAL PETITION NO.230-Q OF 1999 - Muhammad <span class=3D=
SpellE>Salim</span>
  <span class=3DSpellE>Qureshi</span> Vs. Chairman, CBR<o:p></o:p></span></=
u></b></p>
  <p class=3DMsoNormal><b style=3D'mso-bidi-font-weight:normal'><u><span
  lang=3DEN-US><o:p><span style=3D'text-decoration:none'>&nbsp;</span></o:p=
></span></u></b></p>
  <p class=3DMsoNormal><b style=3D'mso-bidi-font-weight:normal'><u><span
  lang=3DEN-US style=3D'font-size:14.0pt;mso-bidi-font-size:12.0pt'>IN THE =
SUPREME
  COURT OF <st1:place w:st=3D"on"><st1:country-region w:st=3D"on">PAKISTAN<=
/st1:country-region></st1:place><o:p></o:p></span></u></b></p>
  <p class=3DMsoNormal style=3D'line-height:150%'><b style=3D'mso-bidi-font=
-weight:
  normal'><span lang=3DEN-US>Appellate Jurisdiction<o:p></o:p></span></b></=
p>
  <p class=3DMsoNormal style=3D'line-height:150%'><span lang=3DEN-US><o:p>&=
nbsp;</o:p></span></p>
  <p class=3DMsoNormal style=3D'line-height:150%'><span lang=3DEN-US><span
  style=3D'mso-tab-count:2'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp=
;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&n=
bsp;&nbsp;&nbsp; </span>Present
  :</span></p>
  <p class=3DMsoNormal style=3D'line-height:150%'><span lang=3DEN-US><span
  style=3D'mso-tab-count:3'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp=
;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&n=
bsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp=
;&nbsp;&nbsp; </span>Mr.
  Justice Muhammad <span class=3DSpellE>Bashir</span> <span class=3DSpellE>=
Jehangiri</span></span></p>
  <p class=3DMsoNormal style=3D'line-height:150%'><span lang=3DEN-US><span
  style=3D'mso-tab-count:3'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp=
;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&n=
bsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp=
;&nbsp;&nbsp; </span>Mr.
  Justice <span class=3DSpellE>Iftikhar</span> Muhammad <span class=3DSpell=
E>Chaudhry</span>
  </span></p>
  <p class=3DMsoNormal style=3D'line-height:150%'><span lang=3DEN-US><o:p>&=
nbsp;</o:p></span></p>
  <p class=3DMsoNormal align=3Dcenter style=3D'text-align:center'><b
  style=3D'mso-bidi-font-weight:normal'><span lang=3DEN-US>CRIMINAL PETITION
  NO.230-Q OF 1999<o:p></o:p></span></b></p>
  <p class=3DMsoNormal align=3Dcenter style=3D'text-align:center'><span lan=
g=3DEN-US
  style=3D'font-size:10.0pt;mso-bidi-font-size:12.0pt'>( On appeal from the
  judgment dated 16-3-1999 of the <o:p></o:p></span></p>
  <p class=3DMsoNormal align=3Dcenter style=3D'text-align:center;line-heigh=
t:150%'><span
  lang=3DEN-US style=3D'font-size:10.0pt;mso-bidi-font-size:12.0pt;line-hei=
ght:
  150%'>High Court of <span class=3DSpellE>Balochistan</span>, <st1:place w=
:st=3D"on"><st1:City
   w:st=3D"on">Quetta</st1:City></st1:place> Passed in C.P.No.32/1999)<o:p>=
</o:p></span></p>
  <p class=3DMsoNormal style=3D'line-height:150%'><span lang=3DEN-US><o:p>&=
nbsp;</o:p></span></p>
  <p class=3DMsoNormal style=3D'line-height:150%'><span lang=3DEN-US><o:p>&=
nbsp;</o:p></span></p>
  <p class=3DMsoNormal><span lang=3DEN-US>Muhammad <span class=3DSpellE>Sal=
im</span> <span
  class=3DSpellE>Qureshi</span><span style=3D'mso-tab-count:4'>&nbsp;&nbsp;=
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nb=
sp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nb=
sp; </span>&#8230;&#8230;&#8230;
  Petitioner</span></p>
  <p class=3DMsoNormal><span lang=3DEN-US><o:p>&nbsp;</o:p></span></p>
  <p class=3DMsoNormal align=3Dcenter style=3D'text-align:center'><span lan=
g=3DEN-US>Versus</span></p>
  <p class=3DMsoNormal><span lang=3DEN-US>Chairman C.B.R. and others<span
  style=3D'mso-tab-count:4'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp=
;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&n=
bsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp=
;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span>&#8230;&#8230;&#8230;Respondents</sp=
an></p>
  <p class=3DMsoNormal style=3D'line-height:150%'><span lang=3DEN-US><o:p>&=
nbsp;</o:p></span></p>
  <p class=3DMsoNormal style=3D'line-height:150%'><span lang=3DEN-US>For the
  petitioner:<span style=3D'mso-tab-count:2'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nb=
sp; </span>Mr.
  <span class=3DSpellE>Khushnood</span> Ahmad, ASC</span></p>
  <p class=3DMsoNormal style=3D'line-height:150%'><span lang=3DEN-US><span
  style=3D'mso-tab-count:4'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp=
;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&n=
bsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp=
;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&n=
bsp;&nbsp; </span>Mehta
  K.N. <span class=3DSpellE>Kohli</span>, AOR</span></p>
  <p class=3DMsoNormal style=3D'line-height:150%'><span lang=3DEN-US><o:p>&=
nbsp;</o:p></span></p>
  <p class=3DMsoNormal style=3D'line-height:150%'><span lang=3DEN-US>For the
  respondents:<span style=3D'mso-tab-count:2'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp=
;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span>Mr.
  K. N. <span class=3DSpellE>Kohli</span>, DAG</span></p>
  <p class=3DMsoNormal style=3D'line-height:150%'><span lang=3DEN-US><o:p>&=
nbsp;</o:p></span></p>
  <p class=3DMsoNormal style=3D'line-height:150%'><span lang=3DEN-US>Date o=
f hearing:<span
  style=3D'mso-tab-count:2'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp=
;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&n=
bsp; </span>7-8-2000</span></p>
  <p class=3DMsoNormal style=3D'line-height:150%'><span lang=3DEN-US><o:p>&=
nbsp;</o:p></span></p>
  <p class=3DMsoNormal style=3D'line-height:150%'><span lang=3DEN-US><o:p>&=
nbsp;</o:p></span></p>
  <p class=3DMsoNormal style=3D'text-align:justify;line-height:150%'><span
  lang=3DEN-US>1.<span style=3D'mso-tab-count:1'>&nbsp;&nbsp;&nbsp;&nbsp;&n=
bsp;&nbsp;&nbsp;&nbsp; </span>The
  law is by now settled that even if a civil servant is acquitted from the
  criminal charges, for embezzlement of specified amount, the plea of the c=
ivil
  servant before the Service Tribunal against his dismissal that he having =
been
  acquitted from criminal charges, therefore, the order of his removal from
  service, which was based on the departmental proceedings, deserved to be =
set
  aside was repelled by this Court. Reference can be made to : (<span
  class=3DSpellE>i</span>) the Deputy Inspector General of Police, <st1:pla=
ce
  w:st=3D"on"><st1:City w:st=3D"on">Lahore</st1:City></st1:place> and other=
s v.
  Anis-<span class=3DSpellE>ur</span>-<span class=3DSpellE>Rehman</span> Kh=
an (PLD
  1985 SC 134),<span style=3D'mso-spacerun:yes'>&nbsp; </span>(ii) Amir Abd=
ullah
  v. Superintendent of Police and others (1989 SCMR 333) and (iii)<span
  style=3D'mso-tab-count:1'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span>Mir <span
  class=3DSpellE>Nawaz</span> Khan v. Federal Government through Secretary,
  Ministry of Finance, Islamabad and 2 others (1996 PLC (CS).</span></p>
  <p class=3DMsoNormal><b style=3D'mso-bidi-font-weight:normal'><u><span
  lang=3DEN-US><o:p><span style=3D'text-decoration:none'>&nbsp;</span></o:p=
></span></u></b></p>
  </td>
 </tr>
 <tr style=3D'mso-yfti-irow:13'>
  <td width=3D31 valign=3Dtop style=3D'width:23.5pt;border:solid windowtext=
 1.0pt;
  border-top:none;mso-border-top-alt:solid windowtext .5pt;mso-border-alt:s=
olid windowtext .5pt;
  padding:0in 5.4pt 0in 5.4pt'>
  <p class=3DMsoNormal><span lang=3DEN-US>13.</span></p>
  </td>
  <td width=3D576 valign=3Dtop style=3D'width:431.9pt;border-top:none;borde=
r-left:
  none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1=
.0pt;
  mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid window=
text .5pt;
  mso-border-alt:solid windowtext .5pt;padding:0in 5.4pt 0in 5.4pt'>
  <p class=3DMsoNormal><b style=3D'mso-bidi-font-weight:normal'><u><span
  lang=3DEN-US>2001 S C M R 1446 - SHAFI MUHAMMAD MUGHAL Vs. SECRETARY,
  ESTABLISHMENT DIVISION and others<o:p></o:p></span></u></b></p>
  <p class=3DMsoNormal><span lang=3DEN-US><o:p>&nbsp;</o:p></span></p>
  <p class=3DMsoNormal align=3Dcenter style=3D'text-align:center'><b
  style=3D'mso-bidi-font-weight:normal'><span lang=3DEN-US>2001 S C M R 144=
6<o:p></o:p></span></b></p>
  <p class=3DMsoNormal align=3Dcenter style=3D'text-align:center'><b
  style=3D'mso-bidi-font-weight:normal'><span lang=3DEN-US style=3D'font-si=
ze:14.0pt;
  mso-bidi-font-size:12.0pt'>(Supreme Court of <st1:place w:st=3D"on"><st1:=
country-region
   w:st=3D"on">Pakistan</st1:country-region></st1:place>)<o:p></o:p></span>=
</b></p>
  <p class=3DMsoNormal align=3Dcenter style=3D'text-align:center'><span lan=
g=3DEN-US><o:p>&nbsp;</o:p></span></p>
  <p class=3DMsoNormal align=3Dcenter style=3D'text-align:center'><span lan=
g=3DEN-US>Present
  <span class=3DSpellE>Nazim</span> <span class=3DSpellE>Hussain</span> <sp=
an
  class=3DSpellE>Siddiqui</span> and Abdul <span class=3DSpellE>Hameed</spa=
n> <span
  class=3DSpellE>Dogar</span></span></p>
  <p class=3DMsoNormal align=3Dcenter style=3D'text-align:center'><span lan=
g=3DEN-US><o:p>&nbsp;</o:p></span></p>
  <p class=3DMsoNormal align=3Dcenter style=3D'text-align:center'><span lan=
g=3DEN-US>SHAFI
  MUHAMMAD MUGHAL &#8230;&#8230;.. Appellant</span></p>
  <p class=3DMsoNormal align=3Dcenter style=3D'text-align:center'><span lan=
g=3DEN-US><o:p>&nbsp;</o:p></span></p>
  <p class=3DMsoNormal align=3Dcenter style=3D'text-align:center'><span lan=
g=3DEN-US>versus</span></p>
  <p class=3DMsoNormal align=3Dcenter style=3D'text-align:center'><span lan=
g=3DEN-US><o:p>&nbsp;</o:p></span></p>
  <p class=3DMsoNormal align=3Dcenter style=3D'text-align:center'><span lan=
g=3DEN-US>SECRETARY,
  ESTABLISHMENT DIVISION and others &#8230;&#8230;.. Respondent</span></p>
  <p class=3DMsoNormal><span lang=3DEN-US><o:p>&nbsp;</o:p></span></p>
  <p class=3DMsoNormal><span lang=3DEN-US><o:p>&nbsp;</o:p></span></p>
  <p class=3DMsoNormal><b style=3D'mso-bidi-font-weight:normal'><span lang=
=3DEN-US
  style=3D'font-size:13.0pt;mso-bidi-font-size:12.0pt'>Constitutional Petit=
ion
  for Leave to Appeal No.39-Q of 2000, <o:p></o:p></span></b></p>
  <p class=3DMsoNormal><span class=3DGramE><b style=3D'mso-bidi-font-weight=
:normal'><span
  lang=3DEN-US style=3D'font-size:13.0pt;mso-bidi-font-size:12.0pt'>decided=
</span></b></span><b
  style=3D'mso-bidi-font-weight:normal'><span lang=3DEN-US style=3D'font-si=
ze:13.0pt;
  mso-bidi-font-size:12.0pt'> on 17<sup>th</sup> July, 2000.<o:p></o:p></sp=
an></b></p>
  <p class=3DMsoNormal><span lang=3DEN-US><o:p>&nbsp;</o:p></span></p>
  <p class=3DMsoNormal><span lang=3DEN-US><o:p>&nbsp;</o:p></span></p>
  <p class=3DMsoNormal><span lang=3DEN-US><o:p>&nbsp;</o:p></span></p>
  <p class=3DMsoNormal style=3D'margin-left:.75in;text-indent:-.5in;line-he=
ight:
  150%;mso-list:l9 level1 lfo11;tab-stops:list .75in'><![if !supportLists]>=
<span
  lang=3DEN-US><span style=3D'mso-list:Ignore'>1.<span style=3D'font:7.0pt =
"Times New Roman"'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&n=
bsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
  </span></span></span><![endif]><span lang=3DEN-US>General reputation of t=
he
  civil servant in the past was not satisfactory, rather it was poor --- Wh=
ere
  there was no material brought on record to substantiate that the vigilance
  report was false, Supreme Court declined to interfere with the orders of =
the
  authorities---</span></p>
  <p class=3DMsoNormal style=3D'margin-left:.25in'><span lang=3DEN-US><o:p>=
&nbsp;</o:p></span></p>
  <p class=3DMsoNormal style=3D'margin-left:.25in'><span lang=3DEN-US><o:p>=
&nbsp;</o:p></span></p>
  <p class=3DMsoNormal><span lang=3DEN-US><o:p>&nbsp;</o:p></span></p>
  <p class=3DMsoNormal><b style=3D'mso-bidi-font-weight:normal'><u><span
  lang=3DEN-US><o:p><span style=3D'text-decoration:none'>&nbsp;</span></o:p=
></span></u></b></p>
  </td>
 </tr>
 <tr style=3D'mso-yfti-irow:14'>
  <td width=3D31 valign=3Dtop style=3D'width:23.5pt;border:solid windowtext=
 1.0pt;
  border-top:none;mso-border-top-alt:solid windowtext .5pt;mso-border-alt:s=
olid windowtext .5pt;
  padding:0in 5.4pt 0in 5.4pt'>
  <p class=3DMsoNormal><span lang=3DEN-US>14.</span></p>
  </td>
  <td width=3D576 valign=3Dtop style=3D'width:431.9pt;border-top:none;borde=
r-left:
  none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1=
.0pt;
  mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid window=
text .5pt;
  mso-border-alt:solid windowtext .5pt;padding:0in 5.4pt 0in 5.4pt'>
  <p class=3DMsoNormal><b style=3D'mso-bidi-font-weight:normal'><u><span
  lang=3DEN-US>Appeal No.138(R)CS/2007 &#8211; <span class=3DSpellE>Shahzad=
</span> <span
  class=3DSpellE>Khizer</span> Vs. Establishment Division and another<o:p><=
/o:p></span></u></b></p>
  <p class=3DMsoNormal><b style=3D'mso-bidi-font-weight:normal'><u><span
  lang=3DEN-US><o:p><span style=3D'text-decoration:none'>&nbsp;</span></o:p=
></span></u></b></p>
  <p class=3DMsoNormal align=3Dcenter style=3D'margin-left:.25in;text-align=
:center'><span
  lang=3DEN-US>Judgment Sheet</span></p>
  <p class=3DMsoNormal align=3Dcenter style=3D'margin-left:.25in;text-align=
:center'><span
  lang=3DEN-US><o:p>&nbsp;</o:p></span></p>
  <p class=3DMsoNormal align=3Dcenter style=3D'margin-left:.25in;text-align=
:center'><b
  style=3D'mso-bidi-font-weight:normal'><span lang=3DEN-US style=3D'font-si=
ze:14.0pt;
  mso-bidi-font-size:12.0pt'>IN THE FEDERAL SERVICE TRIBUNAL, <st1:place w:=
st=3D"on"><st1:City
   w:st=3D"on">ISLAMABAD</st1:City></st1:place><o:p></o:p></span></b></p>
  <p class=3DMsoNormal align=3Dcenter style=3D'margin-left:.25in;text-align=
:center'><span
  lang=3DEN-US><o:p>&nbsp;</o:p></span></p>
  <p class=3DMsoNormal align=3Dcenter style=3D'margin-left:.25in;text-align=
:center'><b
  style=3D'mso-bidi-font-weight:normal'><span lang=3DEN-US>Appeal
  No.138&reg;CS/2007<o:p></o:p></span></b></p>
  <p class=3DMsoNormal align=3Dcenter style=3D'margin-left:.25in;text-align=
:center'><span
  lang=3DEN-US><o:p>&nbsp;</o:p></span></p>
  <p class=3DMsoNormal align=3Dcenter style=3D'margin-left:.25in;text-align=
:center'><span
  lang=3DEN-US>Date of Institution :<span style=3D'mso-tab-count:1'>&nbsp;&=
nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span>07.03.2007</span></p>
  <p class=3DMsoNormal align=3Dcenter style=3D'margin-left:.25in;text-align=
:center'><span
  lang=3DEN-US>Date of Hearing :<span style=3D'mso-tab-count:2'>&nbsp;&nbsp=
;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span>=
04.03.2008</span></p>
  <p class=3DMsoNormal align=3Dcenter style=3D'margin-left:.25in;text-align=
:center'><span
  lang=3DEN-US>Date of Judgment:<span style=3D'mso-tab-count:2'>&nbsp;&nbsp=
;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&n=
bsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span>24.03.2008</spa=
n></p>
  <p class=3DMsoNormal align=3Dcenter style=3D'margin-left:.25in;text-align=
:center'><span
  lang=3DEN-US><o:p>&nbsp;</o:p></span></p>
  <p class=3DMsoNormal align=3Dcenter style=3D'margin-left:.25in;text-align=
:center'><span
  lang=3DEN-US>********</span></p>
  <p class=3DMsoNormal style=3D'margin-left:1.25in;text-indent:.25in'><span
  lang=3DEN-US>APPELLANT :<span style=3D'mso-tab-count:2'>&nbsp;&nbsp;&nbsp=
;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&n=
bsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span><span
  class=3DSpellE>Shahzad</span> <span class=3DSpellE>Khizer</span></span></=
p>
  <p class=3DMsoNormal style=3D'margin-left:1.0in;text-indent:.5in'><span
  lang=3DEN-US>RESPONDENTS:<span style=3D'mso-tab-count:2'>&nbsp;&nbsp;&nbs=
p;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&=
nbsp;&nbsp; </span>Establishment
  Division and another</span></p>
  <p class=3DMsoNormal style=3D'margin-left:1.0in;text-indent:.5in'><span
  lang=3DEN-US><o:p>&nbsp;</o:p></span></p>
  <p class=3DMsoNormal align=3Dcenter style=3D'text-align:center'><span lan=
g=3DEN-US>*********</span></p>
  <p class=3DMsoNormal align=3Dcenter style=3D'text-align:center'><span lan=
g=3DEN-US><o:p>&nbsp;</o:p></span></p>
  <p class=3DMsoNormal><span lang=3DEN-US>BEFORE :<span style=3D'mso-tab-co=
unt:2'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&n=
bsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span>Mr.
  Justice (R) <span class=3DSpellE>Tanvir</span> <span class=3DSpellE>Bashi=
r</span>
  <span class=3DSpellE>Ansari</span>, Chairman</span></p>
  <p class=3DMsoNormal><span lang=3DEN-US><span style=3D'mso-tab-count:3'>&=
nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbs=
p;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&=
nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span><span
  class=3DSpellE>Syed</span> <span class=3DSpellE>Bilal</span> Ahmed, Membe=
r</span></p>
  <p class=3DMsoNormal><span lang=3DEN-US><o:p>&nbsp;</o:p></span></p>
  <p class=3DMsoNormal><span lang=3DEN-US>PRESENT:<span style=3D'mso-tab-co=
unt:2'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&n=
bsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span>Mr.
  Tariq <span class=3DSpellE>Mehmood</span> <span class=3DSpellE>Jehangiri<=
/span>,
  Advocate for appellant</span></p>
  <p class=3DMsoNormal><span lang=3DEN-US><span style=3D'mso-tab-count:3'>&=
nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbs=
p;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&=
nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span><span
  class=3DSpellE>Syed</span> <span class=3DSpellE>Shahid</span> <span class=
=3DSpellE>Hussain</span>,
  Counsel for respondents.</span></p>
  <p class=3DMsoNormal align=3Dcenter style=3D'margin-left:.25in;text-align=
:center'><span
  lang=3DEN-US><o:p>&nbsp;</o:p></span></p>
  <p class=3DMsoNormal align=3Dcenter style=3D'margin-left:.25in;text-align=
:center'><span
  lang=3DEN-US><o:p>&nbsp;</o:p></span></p>
  <p class=3DMsoNormal style=3D'line-height:150%'><span lang=3DEN-US>1.<span
  style=3D'mso-tab-count:1'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp=
; </span>We
  are nevertheless conscious of the fact that the Enquiry Officer after
  concluding the inquiry recommended the major penalty of removal from serv=
ice.
  The Show Cause Notice which followed also proposed the imposition of major
  penalty of removal from service. It was thus not in accordance with the n=
orms
  of justice for the competent authority to have unilaterally enhanced the
  punishment to that of dismissal from service. This is more so as no Show
  Cause Notice in respect of enhancement of punishment was given to the
  appellant. </span></p>
  <p class=3DMsoNormal><span lang=3DEN-US><o:p>&nbsp;</o:p></span></p>
  <p class=3DMsoNormal style=3D'line-height:150%'><span lang=3DEN-US><span
  style=3D'mso-tab-count:1'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp=
;&nbsp;&nbsp;&nbsp; </span>In
  view of the above while upholding the findings of the Enquiry Officer we
  dismiss the appeal so however that the major penalty of dismissal from
  service is converted into removal from service as was recommended by the
  Enquiry Officer.</span></p>
  <p class=3DMsoNormal><b style=3D'mso-bidi-font-weight:normal'><u><span
  lang=3DEN-US><o:p><span style=3D'text-decoration:none'>&nbsp;</span></o:p=
></span></u></b></p>
  </td>
 </tr>
 <tr style=3D'mso-yfti-irow:15'>
  <td width=3D31 valign=3Dtop style=3D'width:23.5pt;border:solid windowtext=
 1.0pt;
  border-top:none;mso-border-top-alt:solid windowtext .5pt;mso-border-alt:s=
olid windowtext .5pt;
  padding:0in 5.4pt 0in 5.4pt'>
  <p class=3DMsoNormal><span lang=3DEN-US>15.</span></p>
  </td>
  <td width=3D576 valign=3Dtop style=3D'width:431.9pt;border-top:none;borde=
r-left:
  none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1=
.0pt;
  mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid window=
text .5pt;
  mso-border-alt:solid windowtext .5pt;padding:0in 5.4pt 0in 5.4pt'>
  <p class=3DMsoNormal><b style=3D'mso-bidi-font-weight:normal'><u><span
  lang=3DEN-US>Appeal No.242(R)CS/2003 - NAUSHAD ALI KHAN Vs. Secretary, Re=
venue
  Division/Central Board of Revenue &amp; another<o:p></o:p></span></u></b>=
</p>
  <p class=3DMsoNormal><b style=3D'mso-bidi-font-weight:normal'><u><span
  lang=3DEN-US><o:p><span style=3D'text-decoration:none'>&nbsp;</span></o:p=
></span></u></b></p>
  <p class=3DMsoNormal align=3Dcenter style=3D'text-align:center'><span lan=
g=3DEN-US>Judgment
  Sheet</span></p>
  <p class=3DMsoNormal align=3Dcenter style=3D'text-align:center'><span lan=
g=3DEN-US><o:p>&nbsp;</o:p></span></p>
  <p class=3DMsoNormal align=3Dcenter style=3D'text-align:center'><b
  style=3D'mso-bidi-font-weight:normal'><span lang=3DEN-US style=3D'font-si=
ze:14.0pt;
  mso-bidi-font-size:12.0pt'>IN FEDERAL SERVICE TRIBUNAL, <st1:place w:st=
=3D"on"><st1:City
   w:st=3D"on">ISLAMABAD</st1:City></st1:place><o:p></o:p></span></b></p>
  <p class=3DMsoNormal align=3Dcenter style=3D'text-align:center'><span lan=
g=3DEN-US><o:p>&nbsp;</o:p></span></p>
  <p class=3DMsoNormal align=3Dcenter style=3D'text-align:center'><b
  style=3D'mso-bidi-font-weight:normal'><span lang=3DEN-US>Appeal No.242(R)=
CS/2003<o:p></o:p></span></b></p>
  <p class=3DMsoNormal><span lang=3DEN-US><o:p>&nbsp;</o:p></span></p>
  <div align=3Dcenter>
  <table class=3DMsoTableGrid border=3D1 cellspacing=3D0 cellpadding=3D0
   style=3D'border-collapse:collapse;border:none;mso-border-alt:solid windo=
wtext .5pt;
   mso-yfti-tbllook:480;mso-padding-alt:0in 5.4pt 0in 5.4pt'>
   <tr style=3D'mso-yfti-irow:0;mso-yfti-firstrow:yes'>
    <td width=3D140 valign=3Dtop style=3D'width:104.8pt;border:solid window=
text 1.0pt;
    mso-border-alt:solid windowtext .5pt;padding:0in 5.4pt 0in 5.4pt'>
    <p class=3DMsoNormal align=3Dcenter style=3D'text-align:center'><span l=
ang=3DEN-US>Date
    of Institution</span></p>
    </td>
    <td width=3D101 valign=3Dtop style=3D'width:75.75pt;border:solid window=
text 1.0pt;
    border-left:none;mso-border-left-alt:solid windowtext .5pt;mso-border-a=
lt:
    solid windowtext .5pt;padding:0in 5.4pt 0in 5.4pt'>
    <p class=3DMsoNormal align=3Dcenter style=3D'text-align:center'><span l=
ang=3DEN-US>20.03.2003</span></p>
    </td>
   </tr>
   <tr style=3D'mso-yfti-irow:1'>
    <td width=3D140 valign=3Dtop style=3D'width:104.8pt;border:solid window=
text 1.0pt;
    border-top:none;mso-border-top-alt:solid windowtext .5pt;mso-border-alt:
    solid windowtext .5pt;padding:0in 5.4pt 0in 5.4pt'>
    <p class=3DMsoNormal align=3Dcenter style=3D'text-align:center'><span l=
ang=3DEN-US>Date
    of Hearing</span></p>
    </td>
    <td width=3D101 valign=3Dtop style=3D'width:75.75pt;border-top:none;bor=
der-left:
    none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext=
 1.0pt;
    mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid wind=
owtext .5pt;
    mso-border-alt:solid windowtext .5pt;padding:0in 5.4pt 0in 5.4pt'>
    <p class=3DMsoNormal align=3Dcenter style=3D'text-align:center'><span l=
ang=3DEN-US>08.11.2003</span></p>
    </td>
   </tr>
   <tr style=3D'mso-yfti-irow:2;mso-yfti-lastrow:yes'>
    <td width=3D140 valign=3Dtop style=3D'width:104.8pt;border:solid window=
text 1.0pt;
    border-top:none;mso-border-top-alt:solid windowtext .5pt;mso-border-alt:
    solid windowtext .5pt;padding:0in 5.4pt 0in 5.4pt'>
    <p class=3DMsoNormal align=3Dcenter style=3D'text-align:center'><span l=
ang=3DEN-US>Date
    of Judgment</span></p>
    </td>
    <td width=3D101 valign=3Dtop style=3D'width:75.75pt;border-top:none;bor=
der-left:
    none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext=
 1.0pt;
    mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid wind=
owtext .5pt;
    mso-border-alt:solid windowtext .5pt;padding:0in 5.4pt 0in 5.4pt'>
    <p class=3DMsoNormal align=3Dcenter style=3D'text-align:center'><span l=
ang=3DEN-US>21.08.2004</span></p>
    </td>
   </tr>
  </table>
  </div>
  <p class=3DMsoNormal><span lang=3DEN-US><o:p>&nbsp;</o:p></span></p>
  <p class=3DMsoNormal><span lang=3DEN-US><o:p>&nbsp;</o:p></span></p>
  <p class=3DMsoNormal><span lang=3DEN-US>APPELLANT:<span style=3D'mso-tab-=
count:
  2'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbs=
p;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span=
>NAUSHAD
  ALI KHAN</span></p>
  <p class=3DMsoNormal><span lang=3DEN-US><o:p>&nbsp;</o:p></span></p>
  <p class=3DMsoNormal><span lang=3DEN-US>RESPONDENT:<span style=3D'mso-tab=
-count:
  2'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbs=
p;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span>Secretary,
  Revenue Division/Central Board of Revenue &amp; <span style=3D'mso-tab-co=
unt:
  5'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbs=
p;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&=
nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbs=
p;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&=
nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span>another</span></p>
  <p class=3DMsoNormal><span lang=3DEN-US><o:p>&nbsp;</o:p></span></p>
  <p class=3DMsoNormal><span lang=3DEN-US>Before:<span style=3D'mso-tab-cou=
nt:4'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nb=
sp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nb=
sp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span>Mr.
  <span class=3DSpellE>Abdur</span> <span class=3DSpellE>Razzaque</span> an=
d Mr.
  Abdul Rashid <span class=3DSpellE>Baloch</span>, <span style=3D'mso-tab-c=
ount:
  5'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbs=
p;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&=
nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbs=
p;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&=
nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span>Members</span>=
</p>
  <p class=3DMsoNormal><span lang=3DEN-US><o:p>&nbsp;</o:p></span></p>
  <p class=3DMsoNormal><span lang=3DEN-US>Present:<span style=3D'mso-tab-co=
unt:3'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&n=
bsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp=
;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span>Appell=
ant
  in person</span></p>
  <p class=3DMsoNormal><span lang=3DEN-US><span style=3D'mso-tab-count:4'>&=
nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbs=
p;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&=
nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbs=
p;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span><span
  class=3DSpellE>Syed</span> <span class=3DSpellE>Shahid</span> <span class=
=3DSpellE>Hussain</span>,
  Advocate for the respondents with <span style=3D'mso-tab-count:5'>&nbsp;&=
nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbs=
p;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&=
nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbs=
p;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; =
</span>Mr.
  G.M. <span class=3DSpellE>Riaz</span>, Second Secretary, CBR.</span></p>
  <p class=3DMsoNormal><span lang=3DEN-US><span style=3D'mso-tab-count:4'>&=
nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbs=
p;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&=
nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbs=
p;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span>departmental
  representative</span></p>
  <p class=3DMsoNormal><span lang=3DEN-US><o:p>&nbsp;</o:p></span></p>
  <p class=3DMsoNormal><span lang=3DEN-US><o:p>&nbsp;</o:p></span></p>
  <p class=3DMsoNormal><span lang=3DEN-US><o:p>&nbsp;</o:p></span></p>
  <p class=3DMsoNormal style=3D'margin-left:.75in;text-align:justify;text-i=
ndent:
  -.5in;line-height:150%;mso-list:l8 level1 lfo12;tab-stops:list .75in'><![=
if !supportLists]><span
  lang=3DEN-US><span style=3D'mso-list:Ignore'>1.<span style=3D'font:7.0pt =
"Times New Roman"'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&n=
bsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
  </span></span></span><![endif]><span lang=3DEN-US>As per General Financial
  Rules (GFRs) Nos. 11 &amp; 12, the Head of the department is responsible =
for
  financial order and economy at every step and the Commissioner of Income =
Tax,
  who was the head of the <span class=3DSpellE>Commissionerate</span> in the
  case, has been exonerated of all the charges and thus holding the respond=
ent
  wholly responsible was discriminatory and unjust. He has, therefore, pray=
ed
  that the impugned Notification about the penalty of &#8216;Censure&#8221;
  dated 30.11.2002 may be annulled.</span></p>
  <p class=3DMsoNormal style=3D'margin-left:.25in'><span lang=3DEN-US><o:p>=
&nbsp;</o:p></span></p>
  <p class=3DMsoNormal style=3D'margin-left:.75in;text-align:justify;text-i=
ndent:
  -.5in;line-height:150%;mso-list:l8 level1 lfo12;tab-stops:list .75in'><![=
if !supportLists]><span
  lang=3DEN-US><span style=3D'mso-list:Ignore'>2.<span style=3D'font:7.0pt =
"Times New Roman"'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&n=
bsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
  </span></span></span><![endif]><span lang=3DEN-US>There is no denial of t=
he
  fact that Commissioner was the head of office of the <span class=3DSpellE=
>Commissionerate</span>
  and he was the sanctioning Authority/Controlling Officer. Since the
  Commissioner was exonerated in t similar inquiry vide order dated 12.11.2=
002,
  the appellant who was the subordinate and had simply complied with the
  direction of his senior officer, also deserved to be treated at par, if n=
ot
  leniently. </span></p>
  <p class=3DMsoNormal><span lang=3DEN-US><o:p>&nbsp;</o:p></span></p>
  <p class=3DMsoNormal style=3D'margin-left:.75in;text-align:justify;text-i=
ndent:
  -.5in;line-height:150%;mso-list:l8 level1 lfo12;tab-stops:list .75in'><![=
if !supportLists]><span
  lang=3DEN-US><span style=3D'mso-list:Ignore'>3.<span style=3D'font:7.0pt =
"Times New Roman"'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&n=
bsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
  </span></span></span><![endif]><span lang=3DEN-US>In the Inquiry, officer=
s are
  requested to make that in the inquiry report only the proven charges shou=
ld
  be mentioned. <span class=3DSpellE><span class=3DGramE>e.g</span></span> =
if the
  inquiry initiated on account of inefficiency, misconduct and corruption a=
nd
  in the end only inefficiency and misconduct has been proved than corrupti=
on
  should be deleted. It has ___________in many cases where ___________ has =
not
  been paid and the department lost the case.</span></p>
  <p class=3DMsoNormal><span lang=3DEN-US><o:p>&nbsp;</o:p></span></p>
  <p class=3DMsoNormal><b style=3D'mso-bidi-font-weight:normal'><u><span
  lang=3DEN-US><o:p><span style=3D'text-decoration:none'>&nbsp;</span></o:p=
></span></u></b></p>
  </td>
 </tr>
 <tr style=3D'mso-yfti-irow:16'>
  <td width=3D31 valign=3Dtop style=3D'width:23.5pt;border:solid windowtext=
 1.0pt;
  border-top:none;mso-border-top-alt:solid windowtext .5pt;mso-border-alt:s=
olid windowtext .5pt;
  padding:0in 5.4pt 0in 5.4pt'>
  <p class=3DMsoNormal><span lang=3DEN-US>16.</span></p>
  </td>
  <td width=3D576 valign=3Dtop style=3D'width:431.9pt;border-top:none;borde=
r-left:
  none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1=
.0pt;
  mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid window=
text .5pt;
  mso-border-alt:solid windowtext .5pt;padding:0in 5.4pt 0in 5.4pt'>
  <p class=3DMsoNormal><b style=3D'mso-bidi-font-weight:normal'><u><span
  lang=3DEN-US>Appeal No.345 (R)CS/2001 - Muhammad <span class=3DSpellE>Sha=
hzad</span>
  <span class=3DSpellE>Zaheer</span> Vs. Secretary, Ministry of Commerce, <=
st1:place
  w:st=3D"on"><st1:City w:st=3D"on">Islamabad</st1:City></st1:place> and tw=
o others<o:p></o:p></span></u></b></p>
  <p class=3DMsoNormal><b style=3D'mso-bidi-font-weight:normal'><u><span
  lang=3DEN-US><o:p><span style=3D'text-decoration:none'>&nbsp;</span></o:p=
></span></u></b></p>
  <p class=3DMsoNormal align=3Dcenter style=3D'text-align:center'><span lan=
g=3DEN-US>Judgment
  Sheet</span></p>
  <p class=3DMsoNormal align=3Dcenter style=3D'text-align:center'><span lan=
g=3DEN-US><o:p>&nbsp;</o:p></span></p>
  <p class=3DMsoNormal align=3Dcenter style=3D'text-align:center'><b
  style=3D'mso-bidi-font-weight:normal'><span lang=3DEN-US style=3D'font-si=
ze:14.0pt;
  mso-bidi-font-size:12.0pt'>IN FEDERAL SERVICE TRIBUNAL, <st1:place w:st=
=3D"on"><st1:City
   w:st=3D"on">ISLAMABAD</st1:City></st1:place><o:p></o:p></span></b></p>
  <p class=3DMsoNormal align=3Dcenter style=3D'text-align:center'><span lan=
g=3DEN-US><o:p>&nbsp;</o:p></span></p>
  <p class=3DMsoNormal align=3Dcenter style=3D'text-align:center'><b
  style=3D'mso-bidi-font-weight:normal'><span lang=3DEN-US>Appeal No.345 (R=
)CS/2001<o:p></o:p></span></b></p>
  <p class=3DMsoNormal><span lang=3DEN-US><o:p>&nbsp;</o:p></span></p>
  <div align=3Dcenter>
  <table class=3DMsoTableGrid border=3D1 cellspacing=3D0 cellpadding=3D0
   style=3D'border-collapse:collapse;border:none;mso-border-alt:solid windo=
wtext .5pt;
   mso-yfti-tbllook:480;mso-padding-alt:0in 5.4pt 0in 5.4pt'>
   <tr style=3D'mso-yfti-irow:0;mso-yfti-firstrow:yes'>
    <td width=3D140 valign=3Dtop style=3D'width:104.8pt;border:solid window=
text 1.0pt;
    mso-border-alt:solid windowtext .5pt;padding:0in 5.4pt 0in 5.4pt'>
    <p class=3DMsoNormal align=3Dcenter style=3D'text-align:center'><span l=
ang=3DEN-US>Date
    of Institution</span></p>
    </td>
    <td width=3D101 valign=3Dtop style=3D'width:75.75pt;border:solid window=
text 1.0pt;
    border-left:none;mso-border-left-alt:solid windowtext .5pt;mso-border-a=
lt:
    solid windowtext .5pt;padding:0in 5.4pt 0in 5.4pt'>
    <p class=3DMsoNormal align=3Dcenter style=3D'text-align:center'><span l=
ang=3DEN-US>06.12.2001</span></p>
    </td>
   </tr>
   <tr style=3D'mso-yfti-irow:1'>
    <td width=3D140 valign=3Dtop style=3D'width:104.8pt;border:solid window=
text 1.0pt;
    border-top:none;mso-border-top-alt:solid windowtext .5pt;mso-border-alt:
    solid windowtext .5pt;padding:0in 5.4pt 0in 5.4pt'>
    <p class=3DMsoNormal align=3Dcenter style=3D'text-align:center'><span l=
ang=3DEN-US>Date
    of Hearing</span></p>
    </td>
    <td width=3D101 valign=3Dtop style=3D'width:75.75pt;border-top:none;bor=
der-left:
    none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext=
 1.0pt;
    mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid wind=
owtext .5pt;
    mso-border-alt:solid windowtext .5pt;padding:0in 5.4pt 0in 5.4pt'>
    <p class=3DMsoNormal align=3Dcenter style=3D'text-align:center'><span l=
ang=3DEN-US>16.01.2008</span></p>
    </td>
   </tr>
   <tr style=3D'mso-yfti-irow:2;mso-yfti-lastrow:yes'>
    <td width=3D140 valign=3Dtop style=3D'width:104.8pt;border:solid window=
text 1.0pt;
    border-top:none;mso-border-top-alt:solid windowtext .5pt;mso-border-alt:
    solid windowtext .5pt;padding:0in 5.4pt 0in 5.4pt'>
    <p class=3DMsoNormal align=3Dcenter style=3D'text-align:center'><span l=
ang=3DEN-US>Date
    of Judgment</span></p>
    </td>
    <td width=3D101 valign=3Dtop style=3D'width:75.75pt;border-top:none;bor=
der-left:
    none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext=
 1.0pt;
    mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid wind=
owtext .5pt;
    mso-border-alt:solid windowtext .5pt;padding:0in 5.4pt 0in 5.4pt'>
    <p class=3DMsoNormal align=3Dcenter style=3D'text-align:center'><span l=
ang=3DEN-US>31.01.2008</span></p>
    </td>
   </tr>
  </table>
  </div>
  <p class=3DMsoNormal><span lang=3DEN-US><o:p>&nbsp;</o:p></span></p>
  <p class=3DMsoNormal><span lang=3DEN-US><o:p>&nbsp;</o:p></span></p>
  <p class=3DMsoNormal><span lang=3DEN-US><o:p>&nbsp;</o:p></span></p>
  <p class=3DMsoNormal style=3D'text-align:justify;line-height:150%'><span
  lang=3DEN-US>Appellant :<span style=3D'mso-tab-count:2'>&nbsp;&nbsp;&nbsp=
;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&n=
bsp;&nbsp; </span>Muhammad
  <span class=3DSpellE>Shahzad</span> <span class=3DSpellE>Zaheer</span></s=
pan></p>
  <p class=3DMsoNormal style=3D'text-align:justify;line-height:150%'><span
  lang=3DEN-US><o:p>&nbsp;</o:p></span></p>
  <p class=3DMsoNormal style=3D'text-align:justify;line-height:150%'><span
  lang=3DEN-US>Respondent:<span style=3D'mso-tab-count:2'>&nbsp;&nbsp;&nbsp=
;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <=
/span>Secretary,
  Ministry of Commerce, <st1:place w:st=3D"on"><st1:City w:st=3D"on">Islama=
bad</st1:City></st1:place>
  and two others.</span></p>
  <p class=3DMsoNormal style=3D'text-align:justify;line-height:150%'><span
  lang=3DEN-US><o:p>&nbsp;</o:p></span></p>
  <p class=3DMsoNormal style=3D'text-align:justify;line-height:150%'><span
  lang=3DEN-US>Before:<span style=3D'mso-tab-count:3'>&nbsp;&nbsp;&nbsp;&nb=
sp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nb=
sp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span>Mr.
  Justice (R) <span class=3DSpellE>Tanvir</span> <span class=3DSpellE>Bashi=
r</span>
  <span class=3DSpellE>Ansari</span>, <span class=3DSpellE>Chariman</span> =
</span></p>
  <p class=3DMsoNormal style=3D'text-align:justify;line-height:150%'><span
  lang=3DEN-US><span style=3D'mso-tab-count:3'>&nbsp;&nbsp;&nbsp;&nbsp;&nbs=
p;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&=
nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbs=
p;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span>Mr.
  <span class=3DSpellE>Zaheer</span> Ahmed, Members.</span></p>
  <p class=3DMsoNormal style=3D'text-align:justify;line-height:150%'><span
  lang=3DEN-US><o:p>&nbsp;</o:p></span></p>
  <p class=3DMsoNormal style=3D'text-align:justify;line-height:150%'><span
  lang=3DEN-US>Present:<span style=3D'mso-tab-count:2'>&nbsp;&nbsp;&nbsp;&n=
bsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp=
;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span>Mr.
  Shah <span class=3DSpellE>Abdur</span> Rashid, Advocate for the Appellant=
.</span></p>
  <p class=3DMsoNormal style=3D'text-align:justify;line-height:150%'><span
  lang=3DEN-US><span style=3D'mso-tab-count:3'>&nbsp;&nbsp;&nbsp;&nbsp;&nbs=
p;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&=
nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbs=
p;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span>Mr.
  <span class=3DSpellE>Javid</span> Aziz <span class=3DSpellE>Sandhu</span>=
, <span
  class=3DSpellE>Fedreal</span> Counsel for Respondents</span></p>
  <p class=3DMsoNormal style=3D'text-align:justify;line-height:150%'><span
  lang=3DEN-US><span style=3D'mso-tab-count:3'>&nbsp;&nbsp;&nbsp;&nbsp;&nbs=
p;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&=
nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbs=
p;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span>No.1
  &amp; 3 with Mr. <span class=3DSpellE>Shahzad</span> <span class=3DSpellE=
>Iqbal</span>
  Deputy Secretary, M/o Commerce, as departmental representative. </span></=
p>
  <p class=3DMsoNormal style=3D'text-align:justify;line-height:150%'><span
  lang=3DEN-US><span style=3D'mso-tab-count:3'>&nbsp;&nbsp;&nbsp;&nbsp;&nbs=
p;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&=
nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbs=
p;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span><span
  class=3DSpellE>Syed</span> <span class=3DSpellE>Shahid</span> <span class=
=3DSpellE>Hussain</span>,
  Advocate for respondent No. 2 with <span class=3DSpellE>Mr.Azhar</span> <=
span
  class=3DSpellE>Sajjad</span>, Second Secretary, CBR as departmental
  Representative</span></p>
  <p class=3DMsoNormal style=3D'text-align:justify;line-height:150%'><span
  lang=3DEN-US><o:p>&nbsp;</o:p></span></p>
  <p class=3DMsoNormal style=3D'text-align:justify;line-height:150%'><span
  lang=3DEN-US><o:p>&nbsp;</o:p></span></p>
  <p class=3DMsoNormal style=3D'margin-left:.75in;text-align:justify;text-i=
ndent:
  -.5in;line-height:150%;mso-list:l13 level1 lfo13;tab-stops:list .75in'><!=
[if !supportLists]><span
  lang=3DEN-US><span style=3D'mso-list:Ignore'>1.<span style=3D'font:7.0pt =
"Times New Roman"'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&n=
bsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
  </span></span></span><![endif]><span lang=3DEN-US>Subsequently, a show <s=
pan
  class=3DGramE>cause</span> notice dated 12.11.1997 was issued to the appe=
llant
  wherein major penalty of dismissal from service was proposed by respondent
  No.2. The appellant submitted his detailed reply dated 28.11.1997 wherein=
 the
  allegations were once again refuted as false and fabricated. </span></p>
  <p class=3DMsoNormal style=3D'margin-left:.25in;text-align:justify;line-h=
eight:
  150%'><span lang=3DEN-US><o:p>&nbsp;</o:p></span></p>
  <p class=3DMsoNormal style=3D'margin-left:.75in;text-align:justify;text-i=
ndent:
  -.5in;line-height:150%;mso-list:l13 level1 lfo13;tab-stops:list .75in'><!=
[if !supportLists]><span
  lang=3DEN-US><span style=3D'mso-list:Ignore'>2.<span style=3D'font:7.0pt =
"Times New Roman"'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&n=
bsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
  </span></span></span><![endif]><span lang=3DEN-US>The appellant was dismi=
ssed
  from service vide Notification dated 08.08.1998. He preferred a departmen=
tal
  appeal on 07.09.1998 and as the same was not responded to, he preferred
  service appeal bearing No.9(R)/1999 before this Tribunal. While the appeal
  was pending adjudication, Notification No.20-ITE/2000, dated 18.01.2000 w=
as
  issued by respondent No.2 whereby the appellant was reinstated in service
  with immediate effect and the intervening period was treated as leave
  admissible to him under the rules. Service Appeal No.9(R)/99 was conseque=
ntly
  withdrawn by t appellant.</span></p>
  <p class=3DMsoNormal style=3D'text-align:justify;line-height:150%'><span
  lang=3DEN-US><o:p>&nbsp;</o:p></span></p>
  <p class=3DMsoNormal style=3D'margin-left:.75in;text-align:justify;text-i=
ndent:
  -.5in;line-height:150%;mso-list:l13 level1 lfo13;tab-stops:list .75in'><!=
[if !supportLists]><span
  lang=3DEN-US><span style=3D'mso-list:Ignore'>3.<span style=3D'font:7.0pt =
"Times New Roman"'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&n=
bsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
  </span></span></span><![endif]><span lang=3DEN-US>The appellant submitted=
 his
  reply to the said show cause notice and besides denying the allegations o=
nce
  again submitted that vide Notification dated 18.01.2000 the issue pertain=
ing
  to the allegations had been settled when the appellant&#8217;s dismissal =
from
  service was set aside and he was reinstated in service with immediate eff=
ect.
  The issuance of t show cause notice was further assailed on ground that t=
he
  issuance of show cause notice upon <span style=3D'mso-tab-count:1'>&nbsp;=
&nbsp;&nbsp;&nbsp;&nbsp; </span>the
  same allegations would amount to vexing the appellant twice for the same
  allegation. After giving the appellant an opportunity of personal hearing,
  the appellant was dismissed from government service vide original
  order/notification bearing <span class=3DGramE>No.4(</span>3)/92-Admn.III,
  dated 09.07.2001 with immediate effect, under the provision of Government
  Servants ( Efficiency and Discipline) Rules, 1973.</span></p>
  <p class=3DMsoNormal style=3D'text-align:justify;line-height:150%'><span
  lang=3DEN-US><o:p>&nbsp;</o:p></span></p>
  <p class=3DMsoNormal style=3D'margin-left:.75in;text-align:justify;text-i=
ndent:
  -.5in;line-height:150%;mso-list:l13 level1 lfo13;tab-stops:list .75in'><!=
[if !supportLists]><span
  lang=3DEN-US><span style=3D'mso-list:Ignore'>4.<span style=3D'font:7.0pt =
"Times New Roman"'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&n=
bsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
  </span></span></span><![endif]><span lang=3DEN-US>The learned Counsel for=
 the
  appellant further stressed that whatever the merits of t earlier order of
  dismissal, the same was set aside vide Notification dated 18.01.2000 wher=
eby
  t appellant was reinstated in service and the intervening period was trea=
ted
  as leave of the kind due. The said Notification did not state any reasons=
 for
  the reinstatement of the appellant nor did it indicate if a de novo inqui=
ry
  in the same charges will be held. </span></p>
  <p class=3DMsoNormal style=3D'text-align:justify;line-height:150%'><span
  lang=3DEN-US><o:p>&nbsp;</o:p></span></p>
  <p class=3DMsoNormal style=3D'margin-left:.75in;text-align:justify;text-i=
ndent:
  -.5in;line-height:150%;mso-list:l13 level1 lfo13;tab-stops:list .75in'><!=
[if !supportLists]><span
  lang=3DEN-US><span style=3D'mso-list:Ignore'>5.<span style=3D'font:7.0pt =
"Times New Roman"'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&n=
bsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
  </span></span></span><![endif]><span lang=3DEN-US>Preponderance of eviden=
ce
  ignores the technical flaw in procedure.<span style=3D'mso-spacerun:yes'>=
&nbsp;
  </span></span></p>
  <p class=3DMsoNormal style=3D'text-align:justify;line-height:150%'><span
  lang=3DEN-US><o:p>&nbsp;</o:p></span></p>
  <p class=3DMsoNormal><b style=3D'mso-bidi-font-weight:normal'><u><span
  lang=3DEN-US><o:p><span style=3D'text-decoration:none'>&nbsp;</span></o:p=
></span></u></b></p>
  <p class=3DMsoNormal><b style=3D'mso-bidi-font-weight:normal'><u><span
  lang=3DEN-US><o:p><span style=3D'text-decoration:none'>&nbsp;</span></o:p=
></span></u></b></p>
  </td>
 </tr>
 <tr style=3D'mso-yfti-irow:17'>
  <td width=3D31 valign=3Dtop style=3D'width:23.5pt;border:solid windowtext=
 1.0pt;
  border-top:none;mso-border-top-alt:solid windowtext .5pt;mso-border-alt:s=
olid windowtext .5pt;
  padding:0in 5.4pt 0in 5.4pt'>
  <p class=3DMsoNormal><span lang=3DEN-US>17.</span></p>
  </td>
  <td width=3D576 valign=3Dtop style=3D'width:431.9pt;border-top:none;borde=
r-left:
  none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1=
.0pt;
  mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid window=
text .5pt;
  mso-border-alt:solid windowtext .5pt;padding:0in 5.4pt 0in 5.4pt'>
  <p class=3DMsoNormal><b style=3D'mso-bidi-font-weight:normal'><u><span
  lang=3DEN-US>Appeal No.297(K)/CS/2001 - <span class=3DSpellE>Anees-ur-Reh=
man</span>
  Vs. Federation<o:p></o:p></span></u></b></p>
  <p class=3DMsoNormal><b style=3D'mso-bidi-font-weight:normal'><u><span
  lang=3DEN-US><o:p><span style=3D'text-decoration:none'>&nbsp;</span></o:p=
></span></u></b></p>
  <p class=3DMsoNormal align=3Dcenter style=3D'text-align:center'><b
  style=3D'mso-bidi-font-weight:normal'><span lang=3DEN-US style=3D'font-si=
ze:14.0pt;
  mso-bidi-font-size:12.0pt;font-family:"Arial","sans-serif"'>[Federal Serv=
ice
  Tribunal, <st1:place w:st=3D"on"><st1:City w:st=3D"on">Karachi</st1:City>=
</st1:place>]<o:p></o:p></span></b></p>
  <p class=3DMsoNormal align=3Dcenter style=3D'text-align:center'><span lan=
g=3DEN-US
  style=3D'font-family:"Arial","sans-serif"'><o:p>&nbsp;</o:p></span></p>
  <p class=3DMsoNormal align=3Dcenter style=3D'text-align:center'><b
  style=3D'mso-bidi-font-weight:normal'><span lang=3DEN-US style=3D'font-fa=
mily:"Arial","sans-serif"'>Appeal
  No.297(K)/CS/2001<o:p></o:p></span></b></p>
  <p class=3DMsoNormal><span lang=3DEN-US style=3D'font-family:"Arial","san=
s-serif"'><o:p>&nbsp;</o:p></span></p>
  <p class=3DMsoNormal align=3Dcenter style=3D'text-align:center'><span lan=
g=3DEN-US
  style=3D'font-family:"Arial","sans-serif"'>Date of Institution<span
  style=3D'mso-spacerun:yes'>&nbsp;&nbsp; </span>22.10.2001<o:p></o:p></spa=
n></p>
  <p class=3DMsoNormal style=3D'margin-left:135.0pt'><span lang=3DEN-US
  style=3D'font-family:"Arial","sans-serif"'>Date of Hearing<span
  style=3D'mso-spacerun:yes'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span>18.03.20=
08<o:p></o:p></span></p>
  <p class=3DMsoNormal align=3Dcenter style=3D'text-align:center'><span lan=
g=3DEN-US
  style=3D'font-family:"Arial","sans-serif"'>Date of Judgment<span
  style=3D'mso-spacerun:yes'>&nbsp;&nbsp; </span>19.03.2008<o:p></o:p></spa=
n></p>
  <p class=3DMsoNormal><span lang=3DEN-US style=3D'font-family:"Arial","san=
s-serif"'><o:p>&nbsp;</o:p></span></p>
  <p class=3DMsoNormal><span lang=3DEN-US style=3D'font-family:"Arial","san=
s-serif"'><o:p>&nbsp;</o:p></span></p>
  <p class=3DMsoNormal style=3D'margin-left:1.5in;text-indent:-1.5in'><span
  lang=3DEN-US style=3D'font-family:"Arial","sans-serif"'>Appellant:<span
  style=3D'mso-tab-count:1'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp=
;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span><span
  class=3DSpellE>Anees-ur-Rehman</span> s/o <span class=3DSpellE>Bashir</sp=
an>
  Ahmed, Ex-DCIT, Resident of B-37, Block-13, <span class=3DSpellE>Gulshan<=
/span>-e-<span
  class=3DSpellE>Iqbal</span>, <st1:place w:st=3D"on"><st1:City w:st=3D"on"=
>Karachi</st1:City></st1:place><o:p></o:p></span></p>
  <p class=3DMsoNormal><span lang=3DEN-US style=3D'font-family:"Arial","san=
s-serif"'><o:p>&nbsp;</o:p></span></p>
  <p class=3DMsoNormal><span lang=3DEN-US style=3D'font-family:"Arial","san=
s-serif"'><o:p>&nbsp;</o:p></span></p>
  <p class=3DMsoNormal style=3D'margin-left:1.5in;text-indent:-102.0pt'><sp=
an
  lang=3DEN-US style=3D'font-family:"Arial","sans-serif"'>Respondents:<span
  style=3D'mso-tab-count:1'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp=
; </span>
  <span class=3DSpellE>i</span>)<span style=3D'mso-tab-count:1'>&nbsp;&nbsp=
;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span>Federation
  of <st1:place w:st=3D"on"><st1:country-region w:st=3D"on">Pakistan</st1:c=
ountry-region></st1:place>,
  through the Secretary, <o:p></o:p></span></p>
  <p class=3DMsoNormal style=3D'margin-left:1.5in;text-indent:-102.0pt'><sp=
an
  lang=3DEN-US style=3D'font-family:"Arial","sans-serif"'><span style=3D'ms=
o-tab-count:
  2'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbs=
p;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&=
nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbs=
p;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span>Revenue
  Division/Chairman<o:p></o:p></span></p>
  <p class=3DMsoNormal style=3D'margin-left:2.0in'><span lang=3DEN-US
  style=3D'font-family:"Arial","sans-serif"'>Central Board of Revenue, <st1=
:address
  w:st=3D"on"><st1:Street w:st=3D"on">Constitution Avenue</st1:Street>, <st=
1:City
   w:st=3D"on">Islamabad</st1:City></st1:address><o:p></o:p></span></p>
  <p class=3DMsoNormal><span lang=3DEN-US style=3D'font-family:"Arial","san=
s-serif"'><o:p>&nbsp;</o:p></span></p>
  <p class=3DMsoNormal style=3D'margin-left:2.0in;text-indent:-.5in'><span
  lang=3DEN-US style=3D'font-family:"Arial","sans-serif"'>ii)<span
  style=3D'mso-tab-count:1'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp=
; </span>The
  Regional Commissioner of Income Tax, Southern Region, Karachi, Income Tax=
 Building,
  <span class=3DSpellE>Shahrah</span>-e-<span class=3DSpellE>Kamal</span> <=
span
  class=3DSpellE>Attaturk</span>, Karachi<o:p></o:p></span></p>
  <p class=3DMsoNormal><span lang=3DEN-US style=3D'font-family:"Arial","san=
s-serif"'><o:p>&nbsp;</o:p></span></p>
  <p class=3DMsoNormal><span lang=3DEN-US style=3D'font-family:"Arial","san=
s-serif"'><span
  style=3D'mso-tab-count:2'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp=
;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&n=
bsp;&nbsp;&nbsp; </span>Before;
  <span style=3D'mso-tab-count:1'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp=
;&nbsp;&nbsp; </span>Mr.
  <span class=3DSpellE>Saeed</span> Ahmed <span class=3DSpellE>Zaidi</span>=
, and <o:p></o:p></span></p>
  <p class=3DMsoNormal style=3D'margin-left:1.0in;text-indent:.5in'><span
  lang=3DEN-US style=3D'font-family:"Arial","sans-serif"'><span
  style=3D'mso-spacerun:yes'>&nbsp; </span><span style=3D'mso-tab-count:1'>=
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span>Mr.
  Muhammad <span class=3DSpellE>Javed</span> <span class=3DSpellE>Ashraf</s=
pan> <span
  class=3DSpellE>Hussain</span>, Members<o:p></o:p></span></p>
  <p class=3DMsoNormal><span lang=3DEN-US style=3D'font-family:"Arial","san=
s-serif"'><o:p>&nbsp;</o:p></span></p>
  <p class=3DMsoNormal><span lang=3DEN-US style=3D'font-family:"Arial","san=
s-serif"'><span
  style=3D'mso-tab-count:2'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp=
;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&n=
bsp;&nbsp;&nbsp; </span>Present<span
  style=3D'mso-tab-count:1'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp=
;&nbsp; </span>Appellant
  with Mr. <span class=3DSpellE>Nauman</span> <span class=3DSpellE>Jamli</s=
pan>,
  Junior of<o:p></o:p></span></p>
  <p class=3DMsoNormal><span lang=3DEN-US style=3D'font-family:"Arial","san=
s-serif"'><span
  style=3D'mso-tab-count:4'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp=
;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&n=
bsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp=
;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&n=
bsp;&nbsp; </span>Mr.
  Khalid <span class=3DSpellE>Javed</span> Khan, Advocate for the Appellant=
.<o:p></o:p></span></p>
  <p class=3DMsoNormal><span lang=3DEN-US style=3D'font-family:"Arial","san=
s-serif"'><span
  style=3D'mso-tab-count:4'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp=
;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&n=
bsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp=
;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&n=
bsp;&nbsp; </span>Mr.
  S.M. <span class=3DSpellE>Iqbal</span> Shah, Advocate and<o:p></o:p></spa=
n></p>
  <p class=3DMsoNormal><span lang=3DEN-US style=3D'font-family:"Arial","san=
s-serif"'><span
  style=3D'mso-tab-count:4'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp=
;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&n=
bsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp=
;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&n=
bsp;&nbsp; </span>Mr.
  <span class=3DSpellE>Asif</span> <span class=3DSpellE>Hussain</span> <span
  class=3DSpellE>Mangi</span>, Counsel for respondents.<o:p></o:p></span></=
p>
  <p class=3DMsoNormal align=3Dcenter style=3D'text-align:center'><u><span
  lang=3DEN-US style=3D'font-family:"Arial","sans-serif"'><o:p><span
   style=3D'text-decoration:none'>&nbsp;</span></o:p></span></u></p>
  <p class=3DMsoNormal align=3Dcenter style=3D'text-align:center'><u><span
  lang=3DEN-US style=3D'font-family:"Arial","sans-serif"'>JUDGMENT<o:p></o:=
p></span></u></p>
  <p class=3DMsoNormal><span lang=3DEN-US style=3D'font-family:"Arial","san=
s-serif"'><span
  style=3D'mso-tab-count:2'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp=
;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&n=
bsp;&nbsp;&nbsp; </span><o:p></o:p></span></p>
  <p class=3DMsoNormal><span lang=3DEN-US style=3D'font-family:"Arial","san=
s-serif"'><o:p>&nbsp;</o:p></span></p>
  <p class=3DMsoNormal style=3D'margin-left:1.5in;text-align:justify;text-i=
ndent:
  -1.0in;line-height:150%;mso-list:l6 level1 lfo14;tab-stops:list 1.5in'><!=
[if !supportLists]><span
  lang=3DEN-US style=3D'font-family:"Arial","sans-serif";mso-fareast-font-f=
amily:
  Arial'><span style=3D'mso-list:Ignore'>1.<span style=3D'font:7.0pt "Times=
 New Roman"'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&n=
bsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp=
;&nbsp;&nbsp;&nbsp;&nbsp;
  </span></span></span><![endif]><span lang=3DEN-US style=3D'font-family:"A=
rial","sans-serif"'>The
  appellant next contended that he did not cause any loss of revenue as no
  refund was issued. While it is correct that no refund was issued, the fact
  remains that had his senior officers not been vigilant, the Appellant wou=
ld
  have succeeded in issuing the refund as he had been persistently and
  deliberately attempting to get the said bogus refunds issued. <o:p></o:p>=
</span></p>
  <p class=3DMsoNormal style=3D'text-align:justify;line-height:150%'><span
  lang=3DEN-US style=3D'font-family:"Arial","sans-serif"'><o:p>&nbsp;</o:p>=
</span></p>
  <p class=3DMsoNormal style=3D'margin-left:1.5in;text-align:justify;text-i=
ndent:
  -1.0in;line-height:150%'><span lang=3DEN-US style=3D'font-family:"Arial",=
"sans-serif"'>2.<span
  style=3D'mso-tab-count:1'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp=
;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <=
/span>We
  have perused the copies of record of inquiry proceedings maintained by
  Inquiry Officer which shows that statement of <span class=3DSpellE>Ghulam=
</span>
  <span class=3DSpellE>Hussain</span>, <span class=3DSpellE>Naib</span> <sp=
an
  class=3DSpellE>Qasid</span> was recorded by the Inquiry Officer on <span
  class=3DSpellE>soleman</span> affirmation in the presence of Appellant who
  apparently chose not to cross examine the said witness. He has thus not b=
een
  able to controvert <span class=3DSpellE>Ghulam</span> <span class=3DSpell=
E>Hussain</span>,
  <span class=3DSpellE>Naib</span> <span class=3DSpellE>Qasid&#8217;s</span>
  statement that it was upon Appellant&#8217;s instructions that he had han=
ded
  over the record lying in Commissioner&#8217;s office to Mr. <span
  class=3DSpellE>Sohail</span>, UDC.<span style=3D'mso-spacerun:yes'>&nbsp;=
 </span><o:p></o:p></span></p>
  <span lang=3DEN-US style=3D'font-size:12.0pt;font-family:"Arial","sans-se=
rif";
  mso-fareast-font-family:"Times New Roman";mso-ansi-language:EN-US;mso-far=
east-language:
  EN-US;mso-bidi-language:AR-SA'><br clear=3Dall style=3D'mso-special-chara=
cter:
  line-break;page-break-before:always'>
  </span>
  <p class=3DMsoNormal><b style=3D'mso-bidi-font-weight:normal'><u><span
  lang=3DEN-US><o:p><span style=3D'text-decoration:none'>&nbsp;</span></o:p=
></span></u></b></p>
  </td>
 </tr>
 <tr style=3D'mso-yfti-irow:18'>
  <td width=3D31 valign=3Dtop style=3D'width:23.5pt;border:solid windowtext=
 1.0pt;
  border-top:none;mso-border-top-alt:solid windowtext .5pt;mso-border-alt:s=
olid windowtext .5pt;
  padding:0in 5.4pt 0in 5.4pt'>
  <p class=3DMsoNormal><span lang=3DEN-US>18.</span></p>
  </td>
  <td width=3D576 valign=3Dtop style=3D'width:431.9pt;border-top:none;borde=
r-left:
  none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1=
.0pt;
  mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid window=
text .5pt;
  mso-border-alt:solid windowtext .5pt;padding:0in 5.4pt 0in 5.4pt'>
  <p class=3DMsoNormal><b style=3D'mso-bidi-font-weight:normal'><u><span
  lang=3DEN-US>Civil Petitions No. 332 to 335 of 2008 - Member (ACE &amp; S=
T)<o:p></o:p></span></u></b></p>
  <p class=3DMsoNormal><b style=3D'mso-bidi-font-weight:normal'><u><span
  lang=3DEN-US>Federal Board of Revenue Vs. Muhammad <span class=3DSpellE>A=
shraf</span>
  &amp; others<o:p></o:p></span></u></b></p>
  <p class=3DMsoNormal><b style=3D'mso-bidi-font-weight:normal'><u><span
  lang=3DEN-US><o:p><span style=3D'text-decoration:none'>&nbsp;</span></o:p=
></span></u></b></p>
  <p class=3DMsoNormal align=3Dcenter style=3D'text-align:center'><b
  style=3D'mso-bidi-font-weight:normal'><u><span lang=3DEN-US style=3D'font=
-size:
  14.0pt;mso-bidi-font-size:12.0pt;font-family:"Arial","sans-serif"'>[Supre=
me
  Court of <st1:place w:st=3D"on"><st1:country-region w:st=3D"on">Pakistan<=
/st1:country-region></st1:place>]<o:p></o:p></span></u></b></p>
  <p class=3DMsoNormal align=3Dcenter style=3D'text-align:center'><b
  style=3D'mso-bidi-font-weight:normal'><span lang=3DEN-US style=3D'font-fa=
mily:"Arial","sans-serif"'>Appellate
  Jurisdiction<o:p></o:p></span></b></p>
  <p class=3DMsoNormal align=3Dcenter style=3D'text-align:center'><span lan=
g=3DEN-US
  style=3D'font-family:"Arial","sans-serif"'><o:p>&nbsp;</o:p></span></p>
  <p class=3DMsoNormal><span lang=3DEN-US style=3D'font-family:"Arial","san=
s-serif"'><o:p>&nbsp;</o:p></span></p>
  <p class=3DMsoNormal><span lang=3DEN-US style=3D'font-family:"Arial","san=
s-serif"'><span
  style=3D'mso-tab-count:2'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp=
;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&n=
bsp;&nbsp;&nbsp; </span><u>Present:<o:p></o:p></u></span></p>
  <p class=3DMsoNormal><span lang=3DEN-US style=3D'font-family:"Arial","san=
s-serif"'><span
  style=3D'mso-tab-count:2'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp=
;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&n=
bsp;&nbsp;&nbsp; </span>Mr.
  Justice Abdul <span class=3DSpellE>Hameed</span> <span class=3DSpellE>Dog=
ar</span>,
  HCJ<o:p></o:p></span></p>
  <p class=3DMsoNormal><span lang=3DEN-US style=3D'font-family:"Arial","san=
s-serif"'><span
  style=3D'mso-tab-count:2'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp=
;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&n=
bsp;&nbsp;&nbsp; </span>Mr.
  Justice <span class=3DSpellE>Ijaz-Ul-Hasan</span><o:p></o:p></span></p>
  <p class=3DMsoNormal><span lang=3DEN-US style=3D'font-family:"Arial","san=
s-serif"'><span
  style=3D'mso-tab-count:2'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp=
;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&n=
bsp;&nbsp;&nbsp; </span>Mr.
  Justice <span class=3DSpellE>CH.Ejaz</span> <span class=3DSpellE>Yousaf</=
span><span
  style=3D'mso-tab-count:2'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp=
;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&n=
bsp;&nbsp; </span><o:p></o:p></span></p>
  <p class=3DMsoNormal style=3D'margin-left:.5in;text-indent:.5in'><span
  lang=3DEN-US style=3D'font-family:"Arial","sans-serif"'><o:p>&nbsp;</o:p>=
</span></p>
  <p class=3DMsoNormal><b style=3D'mso-bidi-font-weight:normal'><u><span
  lang=3DEN-US style=3D'font-family:"Arial","sans-serif"'>Civil Petitions N=
o. 332
  to 335 of 2008<o:p></o:p></span></u></b></p>
  <p class=3DMsoNormal><span lang=3DEN-US style=3D'font-size:10.0pt;mso-bid=
i-font-size:
  12.0pt;font-family:"Arial","sans-serif"'>(On appeal from the judgment dat=
ed
  12.12.2007 of the<o:p></o:p></span></p>
  <p class=3DMsoNormal><span lang=3DEN-US style=3D'font-size:10.0pt;mso-bid=
i-font-size:
  12.0pt;font-family:"Arial","sans-serif"'>Federal Service Tribunal, <st1:p=
lace
  w:st=3D"on"><st1:City w:st=3D"on">Lahore</st1:City></st1:place> passed in=
 Appeal
  No.223(L)/CS,<o:p></o:p></span></p>
  <p class=3DMsoNormal><span lang=3DEN-US style=3D'font-size:10.0pt;mso-bid=
i-font-size:
  12.0pt;font-family:"Arial","sans-serif"'>239(L)/CS, 240(L)/CS and 241(L)/=
CS
  of 2002)<o:p></o:p></span></p>
  <p class=3DMsoNormal><span lang=3DEN-US style=3D'font-family:"Arial","san=
s-serif"'><o:p>&nbsp;</o:p></span></p>
  <p class=3DMsoNormal><span lang=3DEN-US style=3D'font-family:"Arial","san=
s-serif"'>Member
  (ACE &amp; ST)<o:p></o:p></span></p>
  <p class=3DMsoNormal><span lang=3DEN-US style=3D'font-family:"Arial","san=
s-serif"'>Federal
  Board of Revenue, <st1:place w:st=3D"on"><st1:City w:st=3D"on">Islamabad<=
/st1:City></st1:place>
  &amp; others &#8230;..<span style=3D'mso-tab-count:1'>&nbsp;&nbsp;&nbsp;&=
nbsp; </span>Petitioners<o:p></o:p></span></p>
  <p class=3DMsoNormal><span lang=3DEN-US style=3D'font-family:"Arial","san=
s-serif"'><span
  style=3D'mso-tab-count:8'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp=
;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&n=
bsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp=
;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&n=
bsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp=
;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&n=
bsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp=
;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <=
/span>(in
  all cases)<o:p></o:p></span></p>
  <p class=3DMsoNormal align=3Dcenter style=3D'text-align:center'><span lan=
g=3DEN-US
  style=3D'font-family:"Arial","sans-serif"'>Versus<o:p></o:p></span></p>
  <p class=3DMsoNormal style=3D'margin-left:.5in;text-indent:.5in'><span
  lang=3DEN-US style=3D'font-family:"Arial","sans-serif"'><o:p>&nbsp;</o:p>=
</span></p>
  <p class=3DMsoNormal style=3D'margin-left:.5in;text-indent:.5in'><span
  lang=3DEN-US style=3D'font-family:"Arial","sans-serif"'><o:p>&nbsp;</o:p>=
</span></p>
  <p class=3DMsoNormal><span lang=3DEN-US style=3D'font-family:"Arial","san=
s-serif"'>Muhammad
  <span class=3DSpellE>Ashraf</span><span style=3D'mso-tab-count:6'>&nbsp;&=
nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbs=
p;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&=
nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbs=
p;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&=
nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span>[In
  CP 332/08]<o:p></o:p></span></p>
  <p class=3DMsoNormal><span class=3DSpellE><span lang=3DEN-US style=3D'fon=
t-family:
  "Arial","sans-serif"'>Dilawar</span></span><span lang=3DEN-US style=3D'fo=
nt-family:
  "Arial","sans-serif"'> <span class=3DSpellE>Hussain</span><span
  style=3D'mso-tab-count:1'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span>`<span
  style=3D'mso-tab-count:5'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp=
;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&n=
bsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp=
;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&n=
bsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp=
; </span>[In
  CP 333/08]<o:p></o:p></span></p>
  <p class=3DMsoNormal><span class=3DSpellE><span lang=3DEN-US style=3D'fon=
t-family:
  "Arial","sans-serif"'>Mushtaq</span></span><span lang=3DEN-US style=3D'fo=
nt-family:
  "Arial","sans-serif"'> Ahmed<span style=3D'mso-tab-count:1'>&nbsp;&nbsp;&=
nbsp;&nbsp;&nbsp; </span>`<span
  style=3D'mso-tab-count:5'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp=
;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&n=
bsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp=
;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&n=
bsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp=
; </span>[In
  CP 334/08]<o:p></o:p></span></p>
  <p class=3DMsoNormal><span class=3DSpellE><span lang=3DEN-US style=3D'fon=
t-family:
  "Arial","sans-serif"'>Shahid</span></span><span lang=3DEN-US style=3D'fon=
t-family:
  "Arial","sans-serif"'> <span class=3DSpellE>Mehmood</span><span
  style=3D'mso-tab-count:1'>&nbsp;&nbsp;&nbsp; </span>.`<span style=3D'mso-=
tab-count:
  5'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbs=
p;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&=
nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbs=
p;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&=
nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span>[In
  CP 335/08]<o:p></o:p></span></p>
  <p class=3DMsoNormal><span lang=3DEN-US style=3D'font-family:"Arial","san=
s-serif"'><o:p>&nbsp;</o:p></span></p>
  <p class=3DMsoNormal><span lang=3DEN-US style=3D'font-family:"Arial","san=
s-serif"'>For
  the petitioners<span style=3D'mso-tab-count:2'>&nbsp;&nbsp;&nbsp;&nbsp;&n=
bsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span>Raja
  Muhammad <span class=3DSpellE>Bashir</span>, Sr. ASC<o:p></o:p></span></p>
  <p class=3DMsoNormal><span lang=3DEN-US style=3D'font-family:"Arial","san=
s-serif"'><span
  style=3D'mso-tab-count:4'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp=
;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&n=
bsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp=
;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&n=
bsp;&nbsp; </span>Mr.
  <span class=3DSpellE>M.S.Khattak</span>, AOR<o:p></o:p></span></p>
  <p class=3DMsoNormal><span lang=3DEN-US style=3D'font-family:"Arial","san=
s-serif"'><o:p>&nbsp;</o:p></span></p>
  <p class=3DMsoNormal><span lang=3DEN-US style=3D'font-family:"Arial","san=
s-serif"'>For
  the respondents<span style=3D'mso-tab-count:1'>&nbsp;&nbsp;&nbsp;&nbsp;&n=
bsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span><span
  style=3D'mso-tab-count:1'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp=
;&nbsp;&nbsp;&nbsp; </span>Not
  represent<o:p></o:p></span></p>
  <p class=3DMsoNormal><span lang=3DEN-US style=3D'font-family:"Arial","san=
s-serif"'><o:p>&nbsp;</o:p></span></p>
  <p class=3DMsoNormal><span lang=3DEN-US style=3D'font-family:"Arial","san=
s-serif"'>Date
  of hearing <span style=3D'mso-tab-count:2'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nb=
sp; </span>28.3.2008<o:p></o:p></span></p>
  <p class=3DMsoNormal><span lang=3DEN-US style=3D'font-family:"Arial","san=
s-serif"'><o:p>&nbsp;</o:p></span></p>
  <p class=3DMsoNormal align=3Dcenter style=3D'text-align:center'><u><span
  lang=3DEN-US style=3D'font-family:"Arial","sans-serif"'><o:p><span
   style=3D'text-decoration:none'>&nbsp;</span></o:p></span></u></p>
  <p class=3DMsoNormal align=3Dcenter style=3D'text-align:center'><u><span
  lang=3DEN-US style=3D'font-family:"Arial","sans-serif"'>ORDER</span></u><=
span
  lang=3DEN-US style=3D'font-family:"Arial","sans-serif"'><o:p></o:p></span=
></p>
  <p class=3DMsoNormal><span lang=3DEN-US style=3D'font-family:"Arial","san=
s-serif"'><o:p>&nbsp;</o:p></span></p>
  <p class=3DMsoNormal><span lang=3DEN-US style=3D'font-family:"Arial","san=
s-serif"'><o:p>&nbsp;</o:p></span></p>
  <p class=3DMsoNormal style=3D'margin-left:1.0in;text-align:justify;text-i=
ndent:
  -1.0in'><span lang=3DEN-US style=3D'font-family:"Arial","sans-serif"'>1.<=
span
  style=3D'mso-tab-count:1'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp=
;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <=
/span>The
  Authority after going through the report of Inquiry Officer and defense of
  respondents vide order dated 24.4.2001 imposed major penalty and section
  4(1)(b)(<span class=3DSpellE>i</span>) of the Government Servants (Effici=
ency
  and Discipline) Rules, 1973 to the extent of reduction to five stages in =
time
  scale upon respondent Muhammad <span class=3DSpellE>Ashraf</span>,
  Superintendent and respondent <span class=3DSpellE>Dilawar</span> <span
  class=3DSpellE>Hussain</span>, Inspector. Whereas respondent <span
  class=3DSpellE>Mushtaq</span> Ahmed, Inspector was reverted to Head Clerk=
 and
  respondent <span class=3DSpellE>Shahid</span> <span class=3DSpellE>Mahmoo=
d</span>,
  Deputy Superintendent was reverted to Inspector.<o:p></o:p></span></p>
  <p class=3DMsoNormal><span lang=3DEN-US style=3D'font-family:"Arial","san=
s-serif"'><o:p>&nbsp;</o:p></span></p>
  <p class=3DMsoNormal style=3D'margin-top:0in;margin-right:45.0pt;margin-b=
ottom:
  0in;margin-left:1.5in;margin-bottom:.0001pt;text-align:justify;text-inden=
t:
  -.5in'><span lang=3DEN-US style=3D'font-family:"Arial","sans-serif"'>(a)<=
span
  style=3D'mso-tab-count:1'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span>The
  penalty awarded to Mr. Muhammad <span class=3DSpellE>Ashraf</span> and Mr=
. <span
  class=3DSpellE>Dilawar</span> <span class=3DSpellE>Hussain</span> was mod=
ified
  and reduced to two stages in time scale for a period of two years.<o:p></=
o:p></span></p>
  <p class=3DMsoNormal style=3D'margin-right:45.0pt'><span lang=3DEN-US
  style=3D'font-family:"Arial","sans-serif"'><o:p>&nbsp;</o:p></span></p>
  <p class=3DMsoNormal style=3D'margin-left:1.0in;text-align:justify;text-i=
ndent:
  -.75in;line-height:150%'><span lang=3DEN-US style=3D'font-family:"Arial",=
"sans-serif"'><o:p>&nbsp;</o:p></span></p>
  <p class=3DMsoNormal style=3D'margin-top:0in;margin-right:45.0pt;margin-b=
ottom:
  0in;margin-left:1.5in;margin-bottom:.0001pt;text-align:justify;text-inden=
t:
  -.5in'><span lang=3DEN-US style=3D'font-family:"Arial","sans-serif"'>(b)<=
span
  style=3D'mso-tab-count:1'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span>The
  penalty awarded to Mr. <span class=3DSpellE>Mushtaq</span> Ahmed and Mr. =
<span
  class=3DSpellE>Shahid</span> <span class=3DSpellE>Mahmood</span> was orde=
red to
  be effective only for a period of two years <span class=3DSpellE>whereaft=
er</span>
  they shall stand restored to their original ranks.<o:p></o:p></span></p>
  <p class=3DMsoNormal style=3D'margin-right:45.0pt'><span lang=3DEN-US
  style=3D'font-family:"Arial","sans-serif"'><o:p>&nbsp;</o:p></span></p>
  <p class=3DMsoNormal><span lang=3DEN-US style=3D'font-family:"Arial","san=
s-serif"'><o:p>&nbsp;</o:p></span></p>
  <p class=3DMsoNormal><span lang=3DEN-US style=3D'font-family:"Arial","san=
s-serif"'><o:p>&nbsp;</o:p></span></p>
  <p class=3DMsoNormal style=3D'margin-left:1.5in;text-align:justify;text-i=
ndent:
  -1.0in;line-height:150%;mso-list:l6 level1 lfo14;tab-stops:list 1.5in'><!=
[if !supportLists]><span
  lang=3DEN-US style=3D'font-family:"Arial","sans-serif";mso-fareast-font-f=
amily:
  Arial'><span style=3D'mso-list:Ignore'>2.<span style=3D'font:7.0pt "Times=
 New Roman"'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&n=
bsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp=
;&nbsp;&nbsp;&nbsp;&nbsp;
  </span></span></span><![endif]><span lang=3DEN-US style=3D'font-family:"A=
rial","sans-serif"'>These
  petitions are barred by 6 days for which no plausible explanation has been
  furnished. However, we have heard learned counsel for the petitioners on
  merits. &#8220;It was urged by the respondents that they would not press =
the
  appeals on merit but prayed for modification in the penalties as the same
  were harsh and they had been facing the agony of departmental proceedings=
 for
  more than seven years, which factor was considered as a mitigating
  circumstance to lessen the punishment by the learned Tribunal. Much stress
  was made upon examining the competency of impugned orders of the Authorit=
y on
  the touchstone of Fundamental Rule 29(Applicable to members of services u=
nder
  the rule-making control of the President wherein it is mentioned that if a
  government servant is, on account of misconduct or inefficiency, reduced =
to a
  lower grade or post, or to a lower stage in his time &#8211;scale, the
  authority ordering such reduction shall state the period for which it sha=
ll
  be effective and whether, on restoration, it shall operate to postpone fu=
ture
  increments and if so, to what extent. <o:p></o:p></span></p>
  <p class=3DMsoNormal style=3D'margin-top:0in;margin-right:45.0pt;margin-b=
ottom:
  0in;margin-left:.5in;margin-bottom:.0001pt;text-align:justify;line-height:
  150%'><span lang=3DEN-US style=3D'font-family:"Arial","sans-serif"'><o:p>=
&nbsp;</o:p></span></p>
  <p class=3DMsoNormal style=3D'margin-left:1.5in;text-align:justify;text-i=
ndent:
  -1.0in;line-height:150%'><span lang=3DEN-US style=3D'font-family:"Arial",=
"sans-serif"'>3.<span
  style=3D'mso-tab-count:1'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp=
;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <=
/span>Admitted
  the penalties imposed by the Authority upon respondents do not specify the
  length of time and thus is in clear violation of Fundamental Rule 29.
  &#8220;The penalty for indefinite period is not provided in law as such t=
he
  impugned judgment whereby penalties awarded to the respondents were modif=
ied
  and reduced to time as mentioned above was the proper approach in law&#82=
21;.
  Accordingly, we do not find any illegality or impropriety in the impugned
  judgment, which is maintained. The petitions being devoid of force are
  dismissed and leave to appeal refused.<o:p></o:p></span></p>
  <span lang=3DEN-US style=3D'font-size:12.0pt;font-family:"Arial","sans-se=
rif";
  mso-fareast-font-family:"Times New Roman";mso-ansi-language:EN-US;mso-far=
east-language:
  EN-US;mso-bidi-language:AR-SA'><br clear=3Dall style=3D'mso-special-chara=
cter:
  line-break;page-break-before:always'>
  </span>
  <p class=3DMsoNormal><b style=3D'mso-bidi-font-weight:normal'><u><span
  lang=3DEN-US><o:p><span style=3D'text-decoration:none'>&nbsp;</span></o:p=
></span></u></b></p>
  </td>
 </tr>
 <tr style=3D'mso-yfti-irow:19'>
  <td width=3D31 valign=3Dtop style=3D'width:23.5pt;border:solid windowtext=
 1.0pt;
  border-top:none;mso-border-top-alt:solid windowtext .5pt;mso-border-alt:s=
olid windowtext .5pt;
  padding:0in 5.4pt 0in 5.4pt'>
  <p class=3DMsoNormal><span lang=3DEN-US>19.</span></p>
  </td>
  <td width=3D576 valign=3Dtop style=3D'width:431.9pt;border-top:none;borde=
r-left:
  none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1=
.0pt;
  mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid window=
text .5pt;
  mso-border-alt:solid windowtext .5pt;padding:0in 5.4pt 0in 5.4pt'>
  <p class=3DMsoNormal><b style=3D'mso-bidi-font-weight:normal'><u><span
  lang=3DEN-US>Appeal No.44(P)/CS/2007 - Dr. <span class=3DSpellE>Nasir</sp=
an> Khan
  Vs. Chairman, CBR &amp; others<o:p></o:p></span></u></b></p>
  <p class=3DMsoNormal><b style=3D'mso-bidi-font-weight:normal'><u><span
  lang=3DEN-US><o:p><span style=3D'text-decoration:none'>&nbsp;</span></o:p=
></span></u></b></p>
  <p class=3DMsoNormal align=3Dcenter style=3D'text-align:center'><b
  style=3D'mso-bidi-font-weight:normal'><span lang=3DEN-US style=3D'font-si=
ze:14.0pt;
  mso-bidi-font-size:12.0pt;font-family:"Arial","sans-serif"'>[Federal Serv=
ice
  Tribunal, <st1:place w:st=3D"on"><st1:City w:st=3D"on">Islamabad</st1:Cit=
y></st1:place>]<o:p></o:p></span></b></p>
  <p class=3DMsoNormal align=3Dcenter style=3D'text-align:center'><span lan=
g=3DEN-US
  style=3D'font-family:"Arial","sans-serif"'><o:p>&nbsp;</o:p></span></p>
  <p class=3DMsoNormal align=3Dcenter style=3D'text-align:center'><b
  style=3D'mso-bidi-font-weight:normal'><span lang=3DEN-US style=3D'font-fa=
mily:"Arial","sans-serif"'>Appeal
  No.44(P)/CS/2007<o:p></o:p></span></b></p>
  <p class=3DMsoNormal><span lang=3DEN-US style=3D'font-family:"Arial","san=
s-serif"'><o:p>&nbsp;</o:p></span></p>
  <p class=3DMsoNormal align=3Dcenter style=3D'text-align:center'><span lan=
g=3DEN-US
  style=3D'font-family:"Arial","sans-serif"'>Date of Institution<span
  style=3D'mso-spacerun:yes'>&nbsp;&nbsp; </span>05.05.2007<o:p></o:p></spa=
n></p>
  <p class=3DMsoNormal style=3D'margin-left:135.0pt'><span lang=3DEN-US
  style=3D'font-family:"Arial","sans-serif"'>Date of Hearing<span
  style=3D'mso-spacerun:yes'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span>01.04.20=
08<o:p></o:p></span></p>
  <p class=3DMsoNormal align=3Dcenter style=3D'text-align:center'><span lan=
g=3DEN-US
  style=3D'font-family:"Arial","sans-serif"'>Date of Judgment<span
  style=3D'mso-spacerun:yes'>&nbsp;&nbsp; </span>03.04.2008<o:p></o:p></spa=
n></p>
  <p class=3DMsoNormal><span lang=3DEN-US style=3D'font-family:"Arial","san=
s-serif"'><o:p>&nbsp;</o:p></span></p>
  <p class=3DMsoNormal><span lang=3DEN-US style=3D'font-family:"Arial","san=
s-serif"'><o:p>&nbsp;</o:p></span></p>
  <p class=3DMsoNormal style=3D'margin-left:1.5in;text-indent:-1.5in'><span
  lang=3DEN-US style=3D'font-family:"Arial","sans-serif"'>Appellant:<span
  style=3D'mso-tab-count:2'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp=
;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&n=
bsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span>Dr.
  <span class=3DSpellE>Nasir</span> Khan<o:p></o:p></span></p>
  <p class=3DMsoNormal><span lang=3DEN-US style=3D'font-family:"Arial","san=
s-serif"'><o:p>&nbsp;</o:p></span></p>
  <p class=3DMsoNormal style=3D'margin-left:1.5in;text-indent:-1.5in'><span
  lang=3DEN-US style=3D'font-family:"Arial","sans-serif"'><o:p>&nbsp;</o:p>=
</span></p>
  <p class=3DMsoNormal><span lang=3DEN-US style=3D'font-family:"Arial","san=
s-serif"'>Respondent:
  <span style=3D'mso-tab-count:1'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp=
;&nbsp;&nbsp;&nbsp;&nbsp; </span>1.<span
  style=3D'mso-tab-count:1'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp=
; </span>Prime
  Minister of <st1:place w:st=3D"on"><st1:country-region w:st=3D"on">Pakist=
an</st1:country-region></st1:place>
  through its Principal<span style=3D'mso-tab-count:1'>&nbsp;&nbsp;&nbsp;&n=
bsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span><o:p></o:p></span></p>
  <p class=3DMsoNormal style=3D'margin-left:1.5in'><span lang=3DEN-US
  style=3D'font-family:"Arial","sans-serif"'>Secretary, Prime Minister&#821=
7;s
  Secretariat, <st1:place w:st=3D"on"><st1:City w:st=3D"on">Islamabad</st1:=
City></st1:place><o:p></o:p></span></p>
  <p class=3DMsoNormal style=3D'margin-left:2.0in;text-indent:-.5in'><span
  lang=3DEN-US style=3D'font-family:"Arial","sans-serif"'><o:p>&nbsp;</o:p>=
</span></p>
  <p class=3DMsoNormal style=3D'margin-left:1.5in;text-align:justify;text-i=
ndent:
  -.5in;mso-list:l1 level2 lfo15'><![if !supportLists]><span lang=3DEN-US
  style=3D'font-family:"Arial","sans-serif";mso-fareast-font-family:Arial'>=
<span
  style=3D'mso-list:Ignore'>3.<span style=3D'font:7.0pt "Times New Roman"'>=
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
  </span></span></span><![endif]><span lang=3DEN-US style=3D'font-family:"A=
rial","sans-serif"'>Secretary
  General, Revenue Division(Central Board<o:p></o:p></span></p>
  <p class=3DMsoNormal style=3D'margin-left:1.0in;text-align:justify;text-i=
ndent:
  .5in'><span lang=3DEN-US style=3D'font-family:"Arial","sans-serif"'>of Re=
venue),
  and Chairman Central Board of Revenue<o:p></o:p></span></p>
  <p class=3DMsoNormal style=3D'margin-left:1.5in'><st1:place w:st=3D"on"><=
st1:City
   w:st=3D"on"><span lang=3DEN-US style=3D'font-family:"Arial","sans-serif"=
'>Islamabad</span></st1:City></st1:place><span
  lang=3DEN-US style=3D'font-family:"Arial","sans-serif"'><o:p></o:p></span=
></p>
  <p class=3DMsoNormal style=3D'margin-left:2.0in;text-indent:-.5in'><span
  lang=3DEN-US style=3D'font-family:"Arial","sans-serif"'><o:p>&nbsp;</o:p>=
</span></p>
  <p class=3DMsoNormal style=3D'margin-left:2.0in;text-indent:-.5in'><span
  lang=3DEN-US style=3D'font-family:"Arial","sans-serif"'><span style=3D'ms=
o-tab-count:
  1'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </s=
pan><o:p></o:p></span></p>
  <p class=3DMsoNormal style=3D'margin-left:1.5in;text-indent:-.5in;mso-lis=
t:l1 level2 lfo15'><![if !supportLists]><span
  lang=3DEN-US style=3D'font-family:"Arial","sans-serif";mso-fareast-font-f=
amily:
  Arial'><span style=3D'mso-list:Ignore'>4.<span style=3D'font:7.0pt "Times=
 New Roman"'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&n=
bsp;
  </span></span></span><![endif]><span lang=3DEN-US style=3D'font-family:"A=
rial","sans-serif"'>Chief
  Management, Central Board of Revenue, <o:p></o:p></span></p>
  <p class=3DMsoNormal style=3D'margin-left:1.5in'><st1:place w:st=3D"on"><=
st1:City
   w:st=3D"on"><span lang=3DEN-US style=3D'font-family:"Arial","sans-serif"=
'>Islamabad</span></st1:City></st1:place><span
  lang=3DEN-US style=3D'font-family:"Arial","sans-serif"'><o:p></o:p></span=
></p>
  <p class=3DMsoNormal style=3D'margin-left:1.5in;text-indent:-.5in'><span
  lang=3DEN-US style=3D'font-family:"Arial","sans-serif"'><o:p>&nbsp;</o:p>=
</span></p>
  <p class=3DMsoNormal style=3D'margin-left:2.0in;text-indent:-.5in'><span
  lang=3DEN-US style=3D'font-family:"Arial","sans-serif"'><o:p>&nbsp;</o:p>=
</span></p>
  <p class=3DMsoNormal><span lang=3DEN-US style=3D'font-family:"Arial","san=
s-serif"'><span
  style=3D'mso-tab-count:2'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp=
;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&n=
bsp;&nbsp;&nbsp; </span>Before;
  <span style=3D'mso-tab-count:1'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp=
;&nbsp;&nbsp; </span>Mr.
  Justice (R) <span class=3DSpellE>Tanvir</span> <span class=3DSpellE>Bashi=
r</span>
  <span class=3DSpellE>Ansari</span>,<span style=3D'mso-spacerun:yes'>&nbsp;
  </span>Chairman and <o:p></o:p></span></p>
  <p class=3DMsoNormal style=3D'margin-left:1.0in;text-indent:.5in'><span
  lang=3DEN-US style=3D'font-family:"Arial","sans-serif"'><span
  style=3D'mso-spacerun:yes'>&nbsp; </span><span style=3D'mso-tab-count:1'>=
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span>Mr.
  <span class=3DSpellE>Zaheer</span> Ahmed, Member<o:p></o:p></span></p>
  <p class=3DMsoNormal><span lang=3DEN-US style=3D'font-family:"Arial","san=
s-serif"'><o:p>&nbsp;</o:p></span></p>
  <p class=3DMsoNormal style=3D'text-align:justify'><span lang=3DEN-US
  style=3D'font-family:"Arial","sans-serif"'><span style=3D'mso-tab-count:2=
'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&=
nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span>Pr=
esent;<span
  style=3D'mso-tab-count:1'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp=
; </span>Appellant
  with Mr. <span class=3DSpellE>Mushtaq</span> <span class=3DSpellE>Hussain=
</span> <span
  class=3DSpellE>Bhatti</span>, Advocate<o:p></o:p></span></p>
  <p class=3DMsoNormal style=3D'margin-left:1.5in;text-align:justify;text-i=
ndent:
  .5in'><span class=3DSpellE><span lang=3DEN-US style=3D'font-family:"Arial=
","sans-serif"'>Syed</span></span><span
  lang=3DEN-US style=3D'font-family:"Arial","sans-serif"'> <span class=3DSp=
ellE>Shahid</span>
  <span class=3DSpellE>Hussain</span>, Standing Counsel for the `<span
  style=3D'mso-tab-count:1'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp=
;&nbsp;&nbsp;&nbsp; </span>respondents.<u><o:p></o:p></u></span></p>
  <p class=3DMsoNormal align=3Dcenter style=3D'text-align:center'><u><span
  lang=3DEN-US style=3D'font-family:"Arial","sans-serif"'><o:p><span
   style=3D'text-decoration:none'>&nbsp;</span></o:p></span></u></p>
  <p class=3DMsoNormal align=3Dcenter style=3D'text-align:center'><u><span
  lang=3DEN-US style=3D'font-family:"Arial","sans-serif"'><o:p><span
   style=3D'text-decoration:none'>&nbsp;</span></o:p></span></u></p>
  <p class=3DMsoNormal align=3Dcenter style=3D'text-align:center'><u><span
  lang=3DEN-US style=3D'font-family:"Arial","sans-serif"'>JUDGMENT<o:p></o:=
p></span></u></p>
  <p class=3DMsoNormal><span lang=3DEN-US style=3D'font-family:"Arial","san=
s-serif"'><span
  style=3D'mso-tab-count:2'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp=
;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&n=
bsp;&nbsp;&nbsp; </span><o:p></o:p></span></p>
  <p class=3DMsoNormal style=3D'margin-left:1.5in;text-align:justify;text-i=
ndent:
  -.5in;line-height:150%'><span lang=3DEN-US style=3D'font-family:"Arial","=
sans-serif"'>M-1<span
  style=3D'mso-tab-count:1'>&nbsp;&nbsp;&nbsp;&nbsp; </span>In view of the =
above
  we feel that it is a clear case of discrimination under Article 25 of the
  Constitution of Islamic Republic of Pakistan as thee was no reason to enh=
ance
  the penalty proposed by the Inquiry Officer in the case of appellant who
  should have been treated at par with Mr. S.T.R. <span class=3DSpellE>Zaid=
i</span>,
  his co-accused. The factual position given in the impugned notification in
  respect of the appellant is also faulty. The appeal is, therefore, accept=
ed
  and the appellant is reinstated in service. The penalty of &#8216;removal
  from service&#8217; is converted into reduction by five increments in the
  present time scale for a period of three years with all consequential back
  benefits.<o:p></o:p></span></p>
  <span lang=3DEN-US style=3D'font-size:12.0pt;font-family:"Arial","sans-se=
rif";
  mso-fareast-font-family:"Times New Roman";mso-ansi-language:EN-US;mso-far=
east-language:
  EN-US;mso-bidi-language:AR-SA'><br clear=3Dall style=3D'mso-special-chara=
cter:
  line-break;page-break-before:always'>
  </span>
  <p class=3DMsoNormal><b style=3D'mso-bidi-font-weight:normal'><u><span
  lang=3DEN-US><o:p><span style=3D'text-decoration:none'>&nbsp;</span></o:p=
></span></u></b></p>
  </td>
 </tr>
 <tr style=3D'mso-yfti-irow:20'>
  <td width=3D31 valign=3Dtop style=3D'width:23.5pt;border:solid windowtext=
 1.0pt;
  border-top:none;mso-border-top-alt:solid windowtext .5pt;mso-border-alt:s=
olid windowtext .5pt;
  padding:0in 5.4pt 0in 5.4pt'>
  <p class=3DMsoNormal><span lang=3DEN-US>20.</span></p>
  </td>
  <td width=3D576 valign=3Dtop style=3D'width:431.9pt;border-top:none;borde=
r-left:
  none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1=
.0pt;
  mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid window=
text .5pt;
  mso-border-alt:solid windowtext .5pt;padding:0in 5.4pt 0in 5.4pt'>
  <p class=3DMsoNormal><b style=3D'mso-bidi-font-weight:normal'><u><span
  lang=3DEN-US>C. No. D-750 of<span style=3D'mso-spacerun:yes'>&nbsp;&nbsp;
  </span>2006 &#8211; <span class=3DSpellE>Faiz</span> Ahmed Vs. Secretary
  Revenue Division Chairman CBR &amp; other<o:p></o:p></span></u></b></p>
  <p class=3DMsoNormal><b style=3D'mso-bidi-font-weight:normal'><u><span
  lang=3DEN-US><o:p><span style=3D'text-decoration:none'>&nbsp;</span></o:p=
></span></u></b></p>
  <p class=3DMsoNormal align=3Dcenter style=3D'text-align:center'><span lan=
g=3DEN-US
  style=3D'font-family:"Arial","sans-serif"'>ORDER SHEET<o:p></o:p></span><=
/p>
  <p class=3DMsoNormal align=3Dcenter style=3D'text-align:center'><span lan=
g=3DEN-US
  style=3D'font-family:"Arial","sans-serif"'><o:p>&nbsp;</o:p></span></p>
  <p class=3DMsoNormal align=3Dcenter style=3D'text-align:center'><b
  style=3D'mso-bidi-font-weight:normal'><span lang=3DEN-US style=3D'font-si=
ze:14.0pt;
  mso-bidi-font-size:12.0pt;font-family:"Arial","sans-serif"'>IN THE HIGH C=
OURT
  OF SINDH AT KARACHI<o:p></o:p></span></b></p>
  <p class=3DMsoNormal align=3Dcenter style=3D'text-align:center'><b
  style=3D'mso-bidi-font-weight:normal'><span lang=3DEN-US style=3D'font-fa=
mily:"Arial","sans-serif"'>C.
  No. D-750 of<span style=3D'mso-spacerun:yes'>&nbsp;&nbsp; </span>2006<o:p=
></o:p></span></b></p>
  <p class=3DMsoNormal><span lang=3DEN-US style=3D'font-family:"Arial","san=
s-serif"'><o:p>&nbsp;</o:p></span></p>
  <p class=3DMsoNormal align=3Dcenter style=3D'text-align:center'><span cla=
ss=3DSpellE><span
  lang=3DEN-US style=3D'font-family:"Arial","sans-serif"'>Faiz</span></span=
><span
  lang=3DEN-US style=3D'font-family:"Arial","sans-serif"'> Ahmed Vs Secreta=
ry
  Revenue Division Chairman CBR &amp; other<o:p></o:p></span></p>
  <p class=3DMsoNormal align=3Dcenter style=3D'text-align:center'><span lan=
g=3DEN-US
  style=3D'font-family:"Arial","sans-serif"'><o:p>&nbsp;</o:p></span></p>
  <p class=3DMsoNormal align=3Dcenter style=3D'text-align:center'><span lan=
g=3DEN-US
  style=3D'font-family:"Arial","sans-serif"'><o:p>&nbsp;</o:p></span></p>
  <p class=3DMsoNormal><span lang=3DEN-US style=3D'font-family:"Arial","san=
s-serif"'><o:p>&nbsp;</o:p></span></p>
  <p class=3DMsoNormal style=3D'margin-left:2.5in;text-indent:-2.0in;mso-li=
st:l0 level1 lfo16'><![if !supportLists]><span
  lang=3DEN-US style=3D'font-family:"Arial","sans-serif";mso-fareast-font-f=
amily:
  Arial'><span style=3D'mso-list:Ignore'>1.<span style=3D'font:7.0pt "Times=
 New Roman"'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&n=
bsp;
  </span></span></span><![endif]><span lang=3DEN-US style=3D'font-family:"A=
rial","sans-serif"'>For
  <span class=3DSpellE>Katcha</span> <span class=3DSpellE>Peshi</span>.<o:p=
></o:p></span></p>
  <p class=3DMsoNormal style=3D'margin-left:.5in'><span lang=3DEN-US
  style=3D'font-family:"Arial","sans-serif"'><o:p>&nbsp;</o:p></span></p>
  <p class=3DMsoNormal style=3D'margin-left:2.5in;text-indent:-2.0in;mso-li=
st:l0 level1 lfo16;
  tab-stops:list -9.0pt'><![if !supportLists]><span lang=3DEN-US
  style=3D'font-family:"Arial","sans-serif";mso-fareast-font-family:Arial'>=
<span
  style=3D'mso-list:Ignore'>2.<span style=3D'font:7.0pt "Times New Roman"'>=
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
  </span></span></span><![endif]><span lang=3DEN-US style=3D'font-family:"A=
rial","sans-serif"'>For
  <span class=3DSpellE><span class=3DGramE>Hq</span></span> of CMA No.2808/=
06 (U/S
  151).<o:p></o:p></span></p>
  <p class=3DMsoNormal style=3D'margin-left:1.0in;text-align:justify'><span
  lang=3DEN-US style=3D'font-family:"Arial","sans-serif"'><o:p>&nbsp;</o:p>=
</span></p>
  <p class=3DMsoNormal style=3D'margin-left:1.0in;text-align:justify;text-i=
ndent:
  -.5in'><span lang=3DEN-US style=3D'font-family:"Arial","sans-serif"'>3.<s=
pan
  style=3D'mso-tab-count:1'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp=
; </span>For
  <span class=3DSpellE>Hq</span> of CMA No.2809/06 (Stay)<o:p></o:p></span>=
</p>
  <p class=3DMsoNormal align=3Dcenter style=3D'text-align:center'><u><span
  lang=3DEN-US style=3D'font-family:"Arial","sans-serif"'><o:p><span
   style=3D'text-decoration:none'>&nbsp;</span></o:p></span></u></p>
  <p class=3DMsoNormal align=3Dcenter style=3D'text-align:center'><u><span
  lang=3DEN-US style=3D'font-family:"Arial","sans-serif"'><o:p><span
   style=3D'text-decoration:none'>&nbsp;</span></o:p></span></u></p>
  <p class=3DMsoNormal><span lang=3DEN-US style=3D'font-family:"Arial","san=
s-serif"'>(C/A
  &amp; objection filed)<o:p></o:p></span></p>
  <p class=3DMsoNormal><span lang=3DEN-US style=3D'font-family:"Arial","san=
s-serif"'><o:p>&nbsp;</o:p></span></p>
  <p class=3DMsoNormal><span lang=3DEN-US style=3D'font-family:"Arial","san=
s-serif"'>(<u>08.02.2007)<o:p></o:p></u></span></p>
  <p class=3DMsoNormal><u><span lang=3DEN-US style=3D'font-family:"Arial","=
sans-serif"'><o:p><span
   style=3D'text-decoration:none'>&nbsp;</span></o:p></span></u></p>
  <p class=3DMsoNormal style=3D'margin-left:.5in;text-indent:.5in'><span
  lang=3DEN-US style=3D'font-family:"Arial","sans-serif"'>Mr. Khalid <span
  class=3DSpellE>Javed</span> Khan &amp; <span class=3DSpellE>Rana</span> <=
span
  class=3DSpellE>Iqramullah</span>,<o:p></o:p></span></p>
  <p class=3DMsoNormal style=3D'margin-left:1.0in'><span lang=3DEN-US
  style=3D'font-family:"Arial","sans-serif"'>Advocates for the petitioner.<=
o:p></o:p></span></p>
  <p class=3DMsoNormal><span lang=3DEN-US style=3D'font-family:"Arial","san=
s-serif"'><o:p>&nbsp;</o:p></span></p>
  <p class=3DMsoNormal><span lang=3DEN-US style=3D'font-family:"Arial","san=
s-serif"'><span
  style=3D'mso-tab-count:2'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp=
;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&n=
bsp;&nbsp;&nbsp; </span>Mr.
  S.M. <span class=3DSpellE>Iqbal</span> Shah, Advocate for respondent.<o:p=
></o:p></span></p>
  <p class=3DMsoNormal><u><span lang=3DEN-US style=3D'font-family:"Arial","=
sans-serif"'><o:p><span
   style=3D'text-decoration:none'>&nbsp;</span></o:p></span></u></p>
  <p class=3DMsoNormal align=3Dcenter style=3D'text-align:center'><u><span
  lang=3DEN-US style=3D'font-family:"Arial","sans-serif"'>JUDGMENT<o:p></o:=
p></span></u></p>
  <p class=3DMsoNormal><span lang=3DEN-US style=3D'font-family:"Arial","san=
s-serif"'><o:p>&nbsp;</o:p></span></p>
  <p class=3DMsoNormal style=3D'margin-left:45.0pt;text-align:justify;text-=
indent:
  -45.0pt;line-height:150%;mso-list:l2 level1 lfo17;tab-stops:list .5in'><!=
[if !supportLists]><span
  lang=3DEN-US style=3D'font-family:"Arial","sans-serif";mso-fareast-font-f=
amily:
  Arial'><span style=3D'mso-list:Ignore'>1.<span style=3D'font:7.0pt "Times=
 New Roman"'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&n=
bsp;
  </span></span></span><![endif]><span lang=3DEN-US style=3D'font-family:"A=
rial","sans-serif"'>It
  may also be added that mere reputation for being corrupt as distinct from
  actual corruption can form basis of disciplinary action under the Efficie=
ncy
  and Disciplinary Rules but no action appears to have been initiated again=
st
  the petitioner. <span style=3D'mso-spacerun:yes'>&nbsp;</span><o:p></o:p>=
</span></p>
  <p class=3DMsoNormal style=3D'text-align:justify;line-height:150%'><span
  lang=3DEN-US style=3D'font-family:"Arial","sans-serif"'><o:p>&nbsp;</o:p>=
</span></p>
  <p class=3DMsoNormal style=3D'margin-left:45.0pt;text-align:justify;text-=
indent:
  -45.0pt;line-height:150%;mso-list:l2 level1 lfo17;tab-stops:list .5in'><!=
[if !supportLists]><span
  lang=3DEN-US style=3D'font-family:"Arial","sans-serif";mso-fareast-font-f=
amily:
  Arial'><span style=3D'mso-list:Ignore'>2.<span style=3D'font:7.0pt "Times=
 New Roman"'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&n=
bsp;
  </span></span></span><![endif]><span lang=3DEN-US style=3D'font-family:"A=
rial","sans-serif"'>Indeed
  non proceedings on the basis of his reputation were initiated even fourte=
en
  months after the decision of the selection board. We are therefore,
  constrained to hold that the assessment made was without any logical and
  sound basis and ought to be declared unlawful.<span
  style=3D'mso-spacerun:yes'>&nbsp; </span><o:p></o:p></span></p>
  <span lang=3DEN-US style=3D'font-size:12.0pt;font-family:"Times New Roman=
","serif";
  mso-fareast-font-family:"Times New Roman";mso-ansi-language:EN-US;mso-far=
east-language:
  EN-US;mso-bidi-language:AR-SA'><br clear=3Dall style=3D'mso-special-chara=
cter:
  line-break;page-break-before:always'>
  </span>
  <p class=3DMsoNormal><b style=3D'mso-bidi-font-weight:normal'><u><span
  lang=3DEN-US><o:p><span style=3D'text-decoration:none'>&nbsp;</span></o:p=
></span></u></b></p>
  </td>
 </tr>
 <tr style=3D'mso-yfti-irow:21'>
  <td width=3D31 valign=3Dtop style=3D'width:23.5pt;border:solid windowtext=
 1.0pt;
  border-top:none;mso-border-top-alt:solid windowtext .5pt;mso-border-alt:s=
olid windowtext .5pt;
  padding:0in 5.4pt 0in 5.4pt'>
  <p class=3DMsoNormal><span lang=3DEN-US>21.</span></p>
  </td>
  <td width=3D576 valign=3Dtop style=3D'width:431.9pt;border-top:none;borde=
r-left:
  none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1=
.0pt;
  mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid window=
text .5pt;
  mso-border-alt:solid windowtext .5pt;padding:0in 5.4pt 0in 5.4pt'>
  <p class=3DMsoNormal><b style=3D'mso-bidi-font-weight:normal'><u><span
  lang=3DEN-US>Appeal No.265 (R)CS/2002 - <span class=3DSpellE>Nasir</span>=
 <span
  class=3DSpellE>Mehmood</span> Khan Vs. Secretary, Revenue Division/Chairm=
an,
  CBR<o:p></o:p></span></u></b></p>
  <p class=3DMsoNormal><b style=3D'mso-bidi-font-weight:normal'><u><span
  lang=3DEN-US><o:p><span style=3D'text-decoration:none'>&nbsp;</span></o:p=
></span></u></b></p>
  <p class=3DMsoNormal align=3Dcenter style=3D'text-align:center'><span lan=
g=3DEN-US>Judgment
  Sheet</span></p>
  <p class=3DMsoNormal align=3Dcenter style=3D'text-align:center'><span lan=
g=3DEN-US><o:p>&nbsp;</o:p></span></p>
  <p class=3DMsoNormal align=3Dcenter style=3D'text-align:center'><b
  style=3D'mso-bidi-font-weight:normal'><span lang=3DEN-US style=3D'font-si=
ze:14.0pt;
  mso-bidi-font-size:12.0pt'>IN FEDERAL SERVICE TRIBUNAL, <st1:place w:st=
=3D"on"><st1:City
   w:st=3D"on">ISLAMABAD</st1:City></st1:place><o:p></o:p></span></b></p>
  <p class=3DMsoNormal align=3Dcenter style=3D'text-align:center'><span lan=
g=3DEN-US><o:p>&nbsp;</o:p></span></p>
  <p class=3DMsoNormal align=3Dcenter style=3D'text-align:center'><b
  style=3D'mso-bidi-font-weight:normal'><span lang=3DEN-US>Appeal No.265 (R=
)CS/2002<o:p></o:p></span></b></p>
  <p class=3DMsoNormal align=3Dcenter style=3D'text-align:center'><b
  style=3D'mso-bidi-font-weight:normal'><span lang=3DEN-US><o:p>&nbsp;</o:p=
></span></b></p>
  <p class=3DMsoNormal align=3Dcenter style=3D'text-align:center'><b
  style=3D'mso-bidi-font-weight:normal'><span lang=3DEN-US>Date of Institut=
ion
  :<span style=3D'mso-spacerun:yes'>&nbsp; </span>11.04.2002<o:p></o:p></sp=
an></b></p>
  <p class=3DMsoNormal align=3Dcenter style=3D'text-align:center'><b
  style=3D'mso-bidi-font-weight:normal'><span lang=3DEN-US>Date of Hearing =
:<span
  style=3D'mso-spacerun:yes'>&nbsp; </span>10.04.2003<o:p></o:p></span></b>=
</p>
  <p class=3DMsoNormal align=3Dcenter style=3D'text-align:center'><b
  style=3D'mso-bidi-font-weight:normal'><span lang=3DEN-US>Date of Judgment=
 :<span
  style=3D'mso-spacerun:yes'>&nbsp; </span>29.08.2003<o:p></o:p></span></b>=
</p>
  <p class=3DMsoNormal align=3Dcenter style=3D'text-align:center'><b
  style=3D'mso-bidi-font-weight:normal'><span lang=3DEN-US><o:p>&nbsp;</o:p=
></span></b></p>
  <p class=3DMsoNormal><b style=3D'mso-bidi-font-weight:normal'><span lang=
=3DEN-US><o:p>&nbsp;</o:p></span></b></p>
  <p class=3DMsoNormal><b style=3D'mso-bidi-font-weight:normal'><span lang=
=3DEN-US><span
  style=3D'mso-tab-count:1'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp=
;&nbsp;&nbsp;&nbsp; </span>APPELLANT:<span
  style=3D'mso-tab-count:3'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp=
;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&n=
bsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp=
; </span><span
  class=3DSpellE>Nasir</span> <span class=3DSpellE>Mehmood</span> Khan<o:p>=
</o:p></span></b></p>
  <p class=3DMsoNormal><b style=3D'mso-bidi-font-weight:normal'><span lang=
=3DEN-US><o:p>&nbsp;</o:p></span></b></p>
  <p class=3DMsoNormal style=3D'margin-left:2.0in;text-indent:-1.5in'><b
  style=3D'mso-bidi-font-weight:normal'><span lang=3DEN-US>RESPONDENT:<span
  style=3D'mso-tab-count:1'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span>1.<=
span
  style=3D'mso-tab-count:1'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp=
; </span>Government
  of <st1:country-region w:st=3D"on">Pakistan</st1:country-region> through
  Secretary <span style=3D'mso-tab-count:1'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&=
nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span>Establishment,
  <st1:place w:st=3D"on"><st1:City w:st=3D"on">Islamabad</st1:City></st1:pl=
ace>.<o:p></o:p></span></b></p>
  <p class=3DMsoNormal style=3D'margin-left:2.5in;text-indent:-.5in'><b
  style=3D'mso-bidi-font-weight:normal'><span lang=3DEN-US>2.<span
  style=3D'mso-tab-count:1'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp=
; </span>Secretary,
  Revenue Division/Chairman, CBR, Government of <st1:country-region w:st=3D=
"on">Pakistan</st1:country-region>,
  <st1:place w:st=3D"on"><st1:City w:st=3D"on">Islamabad</st1:City></st1:pl=
ace>.<o:p></o:p></span></b></p>
  <p class=3DMsoNormal style=3D'margin-left:2.5in;text-indent:-.5in'><b
  style=3D'mso-bidi-font-weight:normal'><span lang=3DEN-US><o:p>&nbsp;</o:p=
></span></b></p>
  <p class=3DMsoNormal style=3D'margin-left:2.5in;text-indent:-.5in'><b
  style=3D'mso-bidi-font-weight:normal'><span lang=3DEN-US>BEFORE:<span
  style=3D'mso-tab-count:1'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span>Mr. <span
  class=3DSpellE>Hasan</span> <span class=3DSpellE>Raza</span> Pasha and <o=
:p></o:p></span></b></p>
  <p class=3DMsoNormal style=3D'margin-left:2.5in;text-indent:-.5in'><b
  style=3D'mso-bidi-font-weight:normal'><span lang=3DEN-US><span style=3D'm=
so-tab-count:
  2'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbs=
p;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span=
>Mr.
  Abdul Rashid <span class=3DSpellE>Baloch</span>, <o:p></o:p></span></b></=
p>
  <p class=3DMsoNormal style=3D'margin-left:2.5in;text-indent:-.5in'><b
  style=3D'mso-bidi-font-weight:normal'><span lang=3DEN-US><span style=3D'm=
so-tab-count:
  2'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbs=
p;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span=
>Members.<o:p></o:p></span></b></p>
  <p class=3DMsoNormal style=3D'margin-left:2.5in;text-indent:-.5in'><b
  style=3D'mso-bidi-font-weight:normal'><span lang=3DEN-US><o:p>&nbsp;</o:p=
></span></b></p>
  <p class=3DMsoNormal style=3D'margin-left:3.0in;text-indent:-1.0in'><b
  style=3D'mso-bidi-font-weight:normal'><span lang=3DEN-US>PRESENT:<span
  style=3D'mso-tab-count:1'>&nbsp;&nbsp;&nbsp; </span>Appellant with Mr.
  Aurangzeb <span class=3DSpellE>Mriza</span> and <span class=3DSpellE>Mian=
</span> <span
  class=3DSpellE>Inam-ul-Haq</span>, Advocates.<o:p></o:p></span></b></p>
  <p class=3DMsoNormal style=3D'margin-left:3.0in'><b style=3D'mso-bidi-fon=
t-weight:
  normal'><span lang=3DEN-US>Mr. s. <span class=3DSpellE>Alamdar</span> <sp=
an
  class=3DSpellE>Raza</span>, Advocate for the respondents with Mr. G. M. <=
span
  class=3DSpellE>Riaz</span>, Second Secretary, Central Board of Revenue, <=
st1:place
  w:st=3D"on"><st1:City w:st=3D"on">Islamabad</st1:City></st1:place> as
  departmental representative.<o:p></o:p></span></b></p>
  <p class=3DMsoNormal><b style=3D'mso-bidi-font-weight:normal'><span lang=
=3DEN-US><o:p>&nbsp;</o:p></span></b></p>
  <p class=3DMsoNormal align=3Dcenter style=3D'text-align:center'><b
  style=3D'mso-bidi-font-weight:normal'><span lang=3DEN-US><o:p>&nbsp;</o:p=
></span></b></p>
  <p class=3DMsoNormal align=3Dcenter style=3D'text-align:center'><b
  style=3D'mso-bidi-font-weight:normal'><span lang=3DEN-US style=3D'font-si=
ze:17.0pt;
  mso-bidi-font-size:12.0pt'>JUDGMENT<o:p></o:p></span></b></p>
  <p class=3DMsoNormal align=3Dcenter style=3D'text-align:center'><b
  style=3D'mso-bidi-font-weight:normal'><span lang=3DEN-US style=3D'font-si=
ze:17.0pt;
  mso-bidi-font-size:12.0pt'><o:p>&nbsp;</o:p></span></b></p>
  <p class=3DMsoNormal><b style=3D'mso-bidi-font-weight:normal'><span lang=
=3DEN-US
  style=3D'font-size:17.0pt;mso-bidi-font-size:12.0pt'>2003 SCMR 251<o:p></=
o:p></span></b></p>
  <p class=3DMsoNormal><b style=3D'mso-bidi-font-weight:normal'><span lang=
=3DEN-US
  style=3D'font-size:17.0pt;mso-bidi-font-size:12.0pt'><o:p>&nbsp;</o:p></s=
pan></b></p>
  <p class=3DMsoNormal style=3D'line-height:150%'><span lang=3DEN-US><span
  style=3D'mso-tab-count:1'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp=
;&nbsp;&nbsp;&nbsp; </span>&#8220;There
  is no cavil to the proposition that the procedural irregularities in the
  financial institutions cannot be taken lightly and the officials responsi=
ble
  for such irregularities must be proceeded against for an appropriate acti=
on
  under the relevant rules by the competent authority. The perusal of rule =
2.28
  supra would show that it is the duty of sanctioning authority to satisfy
  himself about the fulfillment of the requirement of the rules and in case=
 of
  failure, the said authority shall directly be responsible for violation of
  the rule in question. This is noticeable that the appellants were not cha=
rged
  for committing the alleged irregularities for financial gain or that they
  extended <span class=3DSpellE>favour</span> to the <span class=3DSpellE>l=
oanees</span>
  in violation of rules without the knowledge of Manger and the bank
  authorities under the directions of Prime Minister&#8217;s Secretariat vi=
de
  letter dated 16.1.1995 exonerated Muhammad <span class=3DSpellE>Ashraf</s=
pan>,
  the then Manager of <span class=3DSpellE>Gujar</span> Khan Branch, from t=
he
  allegation for which Muhammad <span class=3DSpellE>Saleem</span>, appella=
nt in
  CA 80 of 2001, was dismissed from service. In the case of were not even
  proceeded against under the ADBP Officers (Efficiency and Discipline) Rul=
es<span
  class=3DGramE>,<span style=3D'mso-spacerun:yes'>&nbsp; </span>1975</span>=
. The
  perusal of record would show that no evidence was brought on the record to
  suggest that the concerned managers were misled and misguided in discharg=
e of
  their duty by the appellants but the departmental authorities without tak=
ing
  notice of negligence of managers who sanctioned the loans in violations of
  rule 2.28 of the Credit Manual, shifted the burden to their subordinates =
through
  discrimination as the managers were either exonerated from the charge or =
were
  not proceeded against at all. The learned counsel appearing on behalf of
  respondent bank without distinguishing the collective responsibility of t=
he
  appellants and the <span class=3DGramE>managers,</span> has contended that
  since the concerned managers sanctioned the loans on t basis of
  recommendations made by the appellants, therefore, they would not be deem=
ed
  to be responsible for the violation of the 2.28 of the Credit Manual. We =
are
  afraid, the contentions has no force. The manager being in charge of the
  branch would ultimately be responsible for all affairs of the branch and
  neither could shift his responsibility to his subordinates nor can claim =
any
  immunity from such responsibility on the ground that he while discharging=
 the
  functions of sanctioning authority was not supposed to undertake the exer=
cise
  of scrutiny of documents. The manager in his capacity as sanctioning
  authority would not only share the responsibility in such irregularities
  rather his responsibility would be greater to that of his subordinate and
  therefore, the departmental action only against the appellants for violat=
ion
  of rule 2.28 of the Credit Manual on the basis of irregularities mentioned
  the statement of allegation, was not fair and was discriminatory. </span>=
</p>
  <span lang=3DEN-US style=3D'font-size:12.0pt;font-family:"Times New Roman=
","serif";
  mso-fareast-font-family:"Times New Roman";mso-ansi-language:EN-US;mso-far=
east-language:
  EN-US;mso-bidi-language:AR-SA'><br clear=3Dall style=3D'mso-special-chara=
cter:
  line-break;page-break-before:always'>
  </span>
  <p class=3DMsoNormal><b style=3D'mso-bidi-font-weight:normal'><u><span
  lang=3DEN-US><o:p><span style=3D'text-decoration:none'>&nbsp;</span></o:p=
></span></u></b></p>
  </td>
 </tr>
 <tr style=3D'mso-yfti-irow:22'>
  <td width=3D31 valign=3Dtop style=3D'width:23.5pt;border:solid windowtext=
 1.0pt;
  border-top:none;mso-border-top-alt:solid windowtext .5pt;mso-border-alt:s=
olid windowtext .5pt;
  padding:0in 5.4pt 0in 5.4pt'>
  <p class=3DMsoNormal><span lang=3DEN-US>22.</span></p>
  </td>
  <td width=3D576 valign=3Dtop style=3D'width:431.9pt;border-top:none;borde=
r-left:
  none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1=
.0pt;
  mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid window=
text .5pt;
  mso-border-alt:solid windowtext .5pt;padding:0in 5.4pt 0in 5.4pt'>
  <p class=3DMsoNormal><b style=3D'mso-bidi-font-weight:normal'><u><span
  lang=3DEN-US>Appeal No.214 (K<span class=3DGramE>)CS</span>/1998 - Ali Ak=
bar <span
  class=3DSpellE>Deepar</span> Vs. Chairman, Central Board of Revenue, <st1=
:place
  w:st=3D"on"><st1:City w:st=3D"on">Islamabad</st1:City></st1:place> and an=
other.<o:p></o:p></span></u></b></p>
  <p class=3DMsoNormal><b style=3D'mso-bidi-font-weight:normal'><span lang=
=3DEN-US><o:p>&nbsp;</o:p></span></b></p>
  <p class=3DMsoNormal align=3Dcenter style=3D'text-align:center'><span lan=
g=3DEN-US>Judgment
  Sheet</span></p>
  <p class=3DMsoNormal align=3Dcenter style=3D'text-align:center'><span lan=
g=3DEN-US><o:p>&nbsp;</o:p></span></p>
  <p class=3DMsoNormal align=3Dcenter style=3D'text-align:center'><b
  style=3D'mso-bidi-font-weight:normal'><span lang=3DEN-US style=3D'font-si=
ze:14.0pt;
  mso-bidi-font-size:12.0pt'>IN FEDERAL SERVICE TRIBUNAL, <st1:place w:st=
=3D"on"><st1:City
   w:st=3D"on">ISLAMABAD</st1:City></st1:place><o:p></o:p></span></b></p>
  <p class=3DMsoNormal align=3Dcenter style=3D'text-align:center'><span lan=
g=3DEN-US><o:p>&nbsp;</o:p></span></p>
  <p class=3DMsoNormal align=3Dcenter style=3D'text-align:center'><b
  style=3D'mso-bidi-font-weight:normal'><span lang=3DEN-US>Appeal No.214 (K=
)CS/1998<o:p></o:p></span></b></p>
  <p class=3DMsoNormal align=3Dcenter style=3D'text-align:center'><b
  style=3D'mso-bidi-font-weight:normal'><span lang=3DEN-US><o:p>&nbsp;</o:p=
></span></b></p>
  <p class=3DMsoNormal align=3Dcenter style=3D'text-align:center'><b
  style=3D'mso-bidi-font-weight:normal'><span lang=3DEN-US>JUDGMENT <o:p></=
o:p></span></b></p>
  <p class=3DMsoNormal align=3Dcenter style=3D'text-align:center'><b
  style=3D'mso-bidi-font-weight:normal'><span lang=3DEN-US><o:p>&nbsp;</o:p=
></span></b></p>
  <p class=3DMsoNormal><b style=3D'mso-bidi-font-weight:normal'><span lang=
=3DEN-US>Date
  of hearing: 22-6-1998<o:p></o:p></span></b></p>
  <p class=3DMsoNormal><b style=3D'mso-bidi-font-weight:normal'><span lang=
=3DEN-US>APPELLANT:<span
  style=3D'mso-tab-count:1'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp=
;&nbsp; </span>Ali
  Akbar <span class=3DSpellE>Deepar</span><o:p></o:p></span></b></p>
  <p class=3DMsoNormal><b style=3D'mso-bidi-font-weight:normal'><span lang=
=3DEN-US>RESPONDENTS:<span
  style=3D'mso-tab-count:1'>&nbsp;&nbsp;&nbsp;&nbsp; </span>Chairman, Centr=
al
  Board of Revenue, <st1:place w:st=3D"on"><st1:City w:st=3D"on">Islamabad<=
/st1:City></st1:place>
  and another.<o:p></o:p></span></b></p>
  <p class=3DMsoNormal><b style=3D'mso-bidi-font-weight:normal'><span lang=
=3DEN-US><o:p>&nbsp;</o:p></span></b></p>
  <p class=3DMsoNormal><b style=3D'mso-bidi-font-weight:normal'><span lang=
=3DEN-US><span
  style=3D'mso-tab-count:2'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp=
;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&n=
bsp;&nbsp;&nbsp; </span>BEFORE:<span
  style=3D'mso-tab-count:1'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span>Mr. Muham=
mad <span
  class=3DSpellE>Raza</span> Khan, and <o:p></o:p></span></b></p>
  <p class=3DMsoNormal><b style=3D'mso-bidi-font-weight:normal'><span lang=
=3DEN-US><span
  style=3D'mso-tab-count:4'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp=
;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&n=
bsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp=
;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&n=
bsp;&nbsp; </span>Mr.
  <span class=3DSpellE>Noor</span> Muhammad <span class=3DSpellE>Magsi</spa=
n>,
  Members.<o:p></o:p></span></b></p>
  <p class=3DMsoNormal><b style=3D'mso-bidi-font-weight:normal'><span lang=
=3DEN-US><o:p>&nbsp;</o:p></span></b></p>
  <p class=3DMsoNormal><b style=3D'mso-bidi-font-weight:normal'><span lang=
=3DEN-US><span
  style=3D'mso-tab-count:2'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp=
;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&n=
bsp;&nbsp;&nbsp; </span>PRESENT:<span
  style=3D'mso-tab-count:1'>&nbsp;&nbsp;&nbsp; </span>Appellant in person <=
span
  class=3DSpellE>alongwith</span> Mr. M. <span class=3DSpellE>Nasim</span>,
  Advocate.<o:p></o:p></span></b></p>
  <p class=3DMsoNormal><b style=3D'mso-bidi-font-weight:normal'><span lang=
=3DEN-US><span
  style=3D'mso-tab-count:3'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp=
;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&n=
bsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp=
;&nbsp;&nbsp; </span><span
  style=3D'mso-tab-count:1'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp=
;&nbsp;&nbsp;&nbsp; </span>Mr.
  <span class=3DSpellE>Niaz</span> Ahmed Khan, Standing counsel <span
  class=3DSpellE>alongwith</span><o:p></o:p></span></b></p>
  <p class=3DMsoNormal style=3D'margin-right:-9.0pt'><b style=3D'mso-bidi-f=
ont-weight:
  normal'><span lang=3DEN-US><span style=3D'mso-tab-count:4'>&nbsp;&nbsp;&n=
bsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp=
;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&n=
bsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp=
;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span>Mr.
  M. <span class=3DSpellE>Mukkaram</span>, D.D. Income Tax, departmental re=
p.<o:p></o:p></span></b></p>
  <p class=3DMsoNormal style=3D'margin-right:-9.0pt'><b style=3D'mso-bidi-f=
ont-weight:
  normal'><span lang=3DEN-US><o:p>&nbsp;</o:p></span></b></p>
  <p class=3DMsoNormal style=3D'margin-right:-9.0pt'><b style=3D'mso-bidi-f=
ont-weight:
  normal'><span lang=3DEN-US><o:p>&nbsp;</o:p></span></b></p>
  <p class=3DMsoNormal style=3D'margin-right:-9.0pt;line-height:150%'><span
  lang=3DEN-US><span style=3D'mso-tab-count:1'>&nbsp;&nbsp;&nbsp;&nbsp;&nbs=
p;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span>Although
  the Enquiry Officer has exonerated the appellant of the main charge and
  restricted his finding to the inefficiency only, the show cause notice
  contains the same wording of the charge sheet that the charges have been
  proved. The concerned officer has not cared to go through the inquiry rep=
ort
  and the evidence or to apply his mind. Therefore, it proves the argument =
on
  behalf of the appellant that the detailed reply to the shoe cause notice
  given by the appellant that the detailed reply to the show cause notice g=
iven
  by the appellant was also neither perused nor considered. </span></p>
  <b style=3D'mso-bidi-font-weight:normal'><span lang=3DEN-US style=3D'font=
-size:
  12.0pt;font-family:"Times New Roman","serif";mso-fareast-font-family:"Tim=
es New Roman";
  mso-ansi-language:EN-US;mso-fareast-language:EN-US;mso-bidi-language:AR-S=
A'><br
  clear=3Dall style=3D'mso-special-character:line-break;page-break-before:a=
lways'>
  </span></b>
  <p class=3DMsoNormal style=3D'text-align:justify'><b style=3D'mso-bidi-fo=
nt-weight:
  normal'><u><span lang=3DEN-US><o:p><span style=3D'text-decoration:none'>&=
nbsp;</span></o:p></span></u></b></p>
  </td>
 </tr>
 <tr style=3D'mso-yfti-irow:23;mso-yfti-lastrow:yes'>
  <td width=3D31 valign=3Dtop style=3D'width:23.5pt;border:solid windowtext=
 1.0pt;
  border-top:none;mso-border-top-alt:solid windowtext .5pt;mso-border-alt:s=
olid windowtext .5pt;
  padding:0in 5.4pt 0in 5.4pt'>
  <p class=3DMsoNormal><span lang=3DEN-US>23.</span></p>
  </td>
  <td width=3D576 valign=3Dtop style=3D'width:431.9pt;border-top:none;borde=
r-left:
  none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1=
.0pt;
  mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid window=
text .5pt;
  mso-border-alt:solid windowtext .5pt;padding:0in 5.4pt 0in 5.4pt'>
  <p class=3DMsoNormal><b style=3D'mso-bidi-font-weight:normal'><u><span
  lang=3DEN-US>Appeal No.109 (R)CS/2003 - <span class=3DSpellE>Fazle</span>=
 Kareem
  Vs. Chairman, Central Board of Revenue, <st1:place w:st=3D"on"><st1:City =
w:st=3D"on">Islamabad</st1:City></st1:place>
  &amp; another<o:p></o:p></span></u></b></p>
  <p class=3DMsoNormal><b style=3D'mso-bidi-font-weight:normal'><u><span
  lang=3DEN-US><o:p><span style=3D'text-decoration:none'>&nbsp;</span></o:p=
></span></u></b></p>
  <p class=3DMsoNormal align=3Dcenter style=3D'text-align:center'><span lan=
g=3DEN-US>Judgment
  Sheet</span></p>
  <p class=3DMsoNormal align=3Dcenter style=3D'text-align:center'><span lan=
g=3DEN-US><o:p>&nbsp;</o:p></span></p>
  <p class=3DMsoNormal align=3Dcenter style=3D'text-align:center'><b
  style=3D'mso-bidi-font-weight:normal'><span lang=3DEN-US style=3D'font-si=
ze:14.0pt;
  mso-bidi-font-size:12.0pt'>IN FEDERAL SERVICE TRIBUNAL, <st1:place w:st=
=3D"on"><st1:City
   w:st=3D"on">ISLAMABAD</st1:City></st1:place><o:p></o:p></span></b></p>
  <p class=3DMsoNormal align=3Dcenter style=3D'text-align:center'><span lan=
g=3DEN-US><o:p>&nbsp;</o:p></span></p>
  <p class=3DMsoNormal align=3Dcenter style=3D'text-align:center'><b
  style=3D'mso-bidi-font-weight:normal'><span lang=3DEN-US>Appeal No.109 (R=
)CS/2003<o:p></o:p></span></b></p>
  <p class=3DMsoNormal align=3Dcenter style=3D'text-align:center'><b
  style=3D'mso-bidi-font-weight:normal'><span lang=3DEN-US><o:p>&nbsp;</o:p=
></span></b></p>
  <p class=3DMsoNormal align=3Dcenter style=3D'text-align:center'><b
  style=3D'mso-bidi-font-weight:normal'><span lang=3DEN-US>Date of institut=
ion:<span
  style=3D'mso-tab-count:1'>&nbsp;&nbsp;&nbsp; </span>31.01.2003<o:p></o:p>=
</span></b></p>
  <p class=3DMsoNormal align=3Dcenter style=3D'text-align:center'><b
  style=3D'mso-bidi-font-weight:normal'><span lang=3DEN-US>Date of Hearing:=
<span
  style=3D'mso-tab-count:1'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </sp=
an>17.07.2003<o:p></o:p></span></b></p>
  <p class=3DMsoNormal align=3Dcenter style=3D'text-align:center'><b
  style=3D'mso-bidi-font-weight:normal'><span lang=3DEN-US>Date of Judgment=
:<span
  style=3D'mso-tab-count:1'>&nbsp;&nbsp;&nbsp; </span>31.07.2003<o:p></o:p>=
</span></b></p>
  <p class=3DMsoNormal align=3Dcenter style=3D'text-align:center'><b
  style=3D'mso-bidi-font-weight:normal'><span lang=3DEN-US><o:p>&nbsp;</o:p=
></span></b></p>
  <p class=3DMsoNormal><b style=3D'mso-bidi-font-weight:normal'><span lang=
=3DEN-US>APPELLANT:<span
  style=3D'mso-tab-count:1'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp=
;&nbsp; </span><span
  class=3DSpellE>Fazale</span> Kareem<o:p></o:p></span></b></p>
  <p class=3DMsoNormal><b style=3D'mso-bidi-font-weight:normal'><span lang=
=3DEN-US><o:p>&nbsp;</o:p></span></b></p>
  <p class=3DMsoNormal><b style=3D'mso-bidi-font-weight:normal'><span lang=
=3DEN-US>RESPONDENTS:<span
  style=3D'mso-tab-count:1'>&nbsp;&nbsp;&nbsp;&nbsp; </span>Chairman, Centr=
al
  Board of Revenue, <st1:place w:st=3D"on"><st1:City w:st=3D"on">Islamabad<=
/st1:City></st1:place>
  &amp; another<o:p></o:p></span></b></p>
  <p class=3DMsoNormal><b style=3D'mso-bidi-font-weight:normal'><span lang=
=3DEN-US><o:p>&nbsp;</o:p></span></b></p>
  <p class=3DMsoNormal><b style=3D'mso-bidi-font-weight:normal'><span lang=
=3DEN-US><span
  style=3D'mso-tab-count:2'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp=
;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&n=
bsp;&nbsp;&nbsp; </span>BEFORE:<span
  style=3D'mso-tab-count:1'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span>Mr. <span
  class=3DSpellE>Nazar</span> Mohammad <span class=3DSpellE>Shaikh</span> a=
nd <o:p></o:p></span></b></p>
  <p class=3DMsoNormal><b style=3D'mso-bidi-font-weight:normal'><span lang=
=3DEN-US><span
  style=3D'mso-tab-count:4'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp=
;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&n=
bsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp=
;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&n=
bsp;&nbsp; </span>Mr.
  Muhammad <span class=3DSpellE>Zubair</span> <span class=3DSpellE>Kidwai</=
span>,
  Members<o:p></o:p></span></b></p>
  <p class=3DMsoNormal><b style=3D'mso-bidi-font-weight:normal'><span lang=
=3DEN-US><o:p>&nbsp;</o:p></span></b></p>
  <p class=3DMsoNormal style=3D'margin-left:2.0in;text-indent:-1.0in'><b
  style=3D'mso-bidi-font-weight:normal'><span lang=3DEN-US>PRESENT:<span
  style=3D'mso-tab-count:1'>&nbsp;&nbsp;&nbsp; </span>Mr. Abdul <span
  class=3DSpellE>Rahim</span> <span class=3DSpellE>Bhatti</span>, Advocate =
for
  Appellant <o:p></o:p></span></b></p>
  <p class=3DMsoNormal style=3D'margin-left:2.0in;text-indent:-1.0in'><b
  style=3D'mso-bidi-font-weight:normal'><span lang=3DEN-US><span style=3D'm=
so-tab-count:
  1'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbs=
p;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span=
><span
  class=3DSpellE>Syed</span> <span class=3DSpellE>Alamdar</span> <span
  class=3DSpellE>Raza</span>, Advocate for Respondent with D.R. Mr. M. <span
  class=3DSpellE>Shabbir</span> 2<sup>nd</sup> Secretary.<o:p></o:p></span>=
</b></p>
  <p class=3DMsoNormal><b style=3D'mso-bidi-font-weight:normal'><span lang=
=3DEN-US><o:p>&nbsp;</o:p></span></b></p>
  <p class=3DMsoNormal><b style=3D'mso-bidi-font-weight:normal'><span lang=
=3DEN-US><o:p>&nbsp;</o:p></span></b></p>
  <p class=3DMsoNormal style=3D'line-height:150%'><b style=3D'mso-bidi-font=
-weight:
  normal'><span lang=3DEN-US><span style=3D'mso-tab-count:1'>&nbsp;&nbsp;&n=
bsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span></span></b><span
  lang=3DEN-US>However, the Appellant in his concluding statement before the
  Inquiry Officer which was attached as Exhibit-XXXIII with the inquiry rep=
ort
  showed his complete satisfaction in regard to providing opportunity of
  hearing and <span class=3DSpellE>defence</span>. In view of this statemen=
t of
  the Appellant made before the Inquiry Officer, the objection raised by the
  Appellants Counsel on the proceedings of the inquiry are of no consequence
  and, as such, we do not assign weight age to these objections. <b
  style=3D'mso-bidi-font-weight:normal'><u><o:p></o:p></u></b></span></p>
  </td>
 </tr>
</table>

<p class=3DMsoNormal><span lang=3DEN-US><o:p>&nbsp;</o:p></span></p>

</div>

</body>

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