Karachi, February 23, 2024 – The Pakistan Tax Bar Association (PTBA) has raised concerns about potential delays in tax cases as a result of the non-availability of tribunal members.
In a letter addressed to the Ministry of Law, PTBA President Anwar Kashif Mumtaz emphasized the imminent completion of contracts for a significant number of members from tax and other tribunals on June 04, 2024, with no initiation of the appointment process for new members.
Highlighting the critical role of these appellate forums, Mumtaz expressed grave concerns, stating, “We are afraid that the unavailability of judicial accountants and technical members in these tribunals will lead to delays in the dispensation of justice, ultimately slowing down the economic cycle as funds fail to reach the treasury.”
In light of the current situation, PTBA proposed key considerations to ensure the effectiveness and relevance of these tribunals in handling tax and other revenue laws. The proposed points are as follows:
1. Procedure for Appointment: Judicial members should be appointed according to a defined procedure, and contractual appointments of judicial members should be avoided.
2. Tenure of Accountant/Technical Members: If appointed by the relevant ministry, accountant/technical members should serve a minimum of three years, during which they should not be called back by their respective ministries.
3. Experience Requirement: Officers with less than three years of job experience should not be deputed as accountants/technical members of the tribunals.
4. Training Program for Judicial Members: All judicial members, post-appointment, must undergo a mandatory three-month training program at the respective judicial academies.
5. Committee for Recommendations: A committee, comprising the Law Minister, Chairman of the relevant tribunal, and the President of the Pakistan Tax Bar Association, should be formed for the recommendation of judicial members.
6. Endorsement Committee for Accountant/Technical Members: Another committee, consisting of the Law Minister, Chairman of the Federal Board of Revenue or a designated relevant person, Chairman of the relevant tribunal, and President of the Pakistan Tax Bar Association, should be established for the endorsement of recommended accountant/technical members.
In the letter, PTBA urged the Ministry of Law to take immediate action to lay the groundwork for these appointments. By doing so, they hope to ensure that when the new government assumes office, the initial work will have been completed, expediting the process of addressing this crucial matter. The association emphasized the urgency of these actions to prevent any interruptions in the delivery of justice and the smooth functioning of the economic cycle.
