RAY 49 SEP 2017 Order Sheet Federal Service Tribunal, Islamabad Review Petitions No. 01 to 04/ 2017 in Appeals No.3447, 3448, 3462 & 3483(R)CS/ 2012, Syed Faiz Ali Shah and others Vs M/o Finance & others 08.08.2017 Before: Syed Rafique Hussain Shah, and Dr. Nazir Saeed, Members. Present: Syed Faiz All Shah, review petitioner in Review Petition No. 01/2017. Mr. Mumtaz Ahined, Advocate for review petitioner in Review Petition No.02 to (4/2017. Mrs, Shireen Imran, Assiétant Attorney General for the respondents with Syed Afiab Hus: AAO, CGA and Mr. Irian Ahmed Janjua, Law Officer, Accountant General. Punjab as departmental representatives. ORDER SYED RATIQUE HUSSAIN SHAH, MEMBER: The above review petitions filed by the review petitioners / appellants in the titled appeals are interconnected and interdependent for grant of 100% Audit and Accounts Allowance with effect from 01.072005 in addition to regular pay and allowances on the analogy of Federal Board of Revenue (FBR) with orrears. It wes averted by the appellants in their appeals that the offices of Controller General of Accounts (CGA) and Auditor General of Pakistan are the attaches! departments of the Ministry of Finance like the FBR but there is a use difference of pay amongst the employees of different departments ie. Health Department, Islamabad Capital Territory Police, National Highways & Motorway Police, President's Secretariat, Prime Minister's Secretariat, NAB, FIA, Intelligence Bureau and Judiciary etc. which amounts to discrimination and is prohibited under Articles 2-A, 4 and pes:R. Ps. No.01 10 04/2017 in Appeals No. 3147, 3448, 3A62 & 3483(R)CS/ 2012 25 of the Constitution of Islamic Republic of Pakistan, 1973. It was further averred by the appellants that it is duty and obligation of the Stale to reduce disparity in the income and eamings of individuals, including persons in various Services of Pakistan under Article 38 (e) of the Constitution. It was prayed by the petitioners / appellants in their appeals that directions be issued to the respondents to extend them benefit of 100% Audit and Accounts Allowance as prayed for. 2 After hearing the arguments of the parties pro and contra of the appeals the Tribunal dismissed the appeals vide judgment dated 17.10.2016 in the following terms: - "6. The appellants’ side has been unable to contzor plea/ stance of the respondents to the effect that there is large difference in jod description and nature of responsibilities of the staff working in Accounts Departments and the FOR. The appellants’ have also failed to controvert the plea of the respondents that Performance Allowance allowed under Internal Job Description Guidelines to the employees of FER is a performance based allowance which is not admissible to all the employees across the board. The record would show that the office of the Controller General of Accounts had moved @ summary to the Prime Minister of Pakistan for the grant of ‘Audit and Accounts Allowance © 100% of basic pay to the employees of that office and the offices working there undez including the office of the AGPR but the Prime “Minister of Pakistan granted them the said Allowance @ 20% «asic pay. Similarly, the respondent No.1 had upgraded the posts of the employees of Accounts Departments vide Finance Division's OM. dated 03.04.2010 which was made effective from 12.092005 vide OM, dated 24.08.2011. It, not only substantially increased the pay and allowances of the appellants but they also received handsome amounts as arrears. On the other hand,no such up-gradation wes allowed to the employces of FBR. The appellants are getting pay and allovrances as per their scales of pay plus Audit and Accoxnts Allowance @ 20% of basic pay which is given to them in recognition of important nature of their job. The up-gradation of posts granted in the year 2010 giving effect to from 12.09,2005 is also an additional benefit availed by. the appellants. Although, the Secretary FBR recommended 100% allowance to the employees, the claim of the appellants has been declined by all the respondents except the office of Controller General of Accounts, Since, it is @ policy matter which needs not interfered with by the Tribunal. In our opinion the appellants have been unable to make out their case for 100% allowance. Hence we are constrained to decline3 R. Ps. No.01 to 04/2017 in Appeals No, 3447, 2448, 362 ee 3483(8)CS/2012 all the titled appeals for 100% allowance. Dismi any order as to costs, sed without 3 Being dissatisfied with the above decision dated 17.10.2016 the petitioners / appellants filed the instant review petitions with the prayer to review / set aside the same by allowing the appeals already dismissed by the Tribunal vide Judgment dated 17.10.2016. 4, Before going ahead, we would like to reproduce Section 4A of the Service Tribunals (Amendment) Act, 20M: "4d. Review, ~ (1) A tribunal shall have the power to review is final order on a review petition fled by an aggrieved party within thirty days of the order on the following grownds, namely: - @ discovery of now and important motier oF evidence which, after exercise of due diligence, was not within Inowledge of te petitioner ar could not be produced by him at the time when the order wos passed: (i) on account of some mistake or error apparent on the face ofrecord; or (iil) for any other suficiont cause.” ) The Tribunal shall decide the review petition within dirty days. The Dita say confit, st aside, very oF modify the judlgnent or order 5. ‘The review pelitioners / appellants have produced a copy of the Judgment dated 03.02.2009 of the Federal Service Tribunal passed in Appeals No.245 to 251, 289 to 313 and 339 to 355(P)CS/2005 whereby the appellants of these appeals were found entitled to the payment of special allowance equal to 100% of the basic pay with effect from the date when they assumed the duties of the post in the MTU. This judgment was upheld by the Hon'ble Supreme Coutt of Pakistan vide its judgment dated 25.05.2009. They have also provided a copy of summary dated 12.06.2012 for the Prime Minister of Pakistan for grant of incentive package (Accounting Allowance) to the officers and establishment under Controller General of Accounts. These documents were not presented’ by the petitioners / appellants at the time of hearing on 17.10.2016 when their appeals were dismissed as they were not in their knowledge. Mo4 R. Ps,No.01 to 04/2017 in Appeals No, 3447, 3448, 362 de 3483(R)CS/ 2012 6. We heard the arguments of the parties pro and contra of the w petitions and perused the record presented to us carefully. a Through comments and concise statements all the respondents have supported the stance of the review petitioners / appellants except respondent No.1 on the ground that while employees of other organizations like FBR, Police, Intelligence Bureau, FIA, National Highway & Motorways Police, President Secretariat, Prime Minister Secretariat, ERRA, NEVIIG, ete. are getting one additional basic pay with their monthly salary on the strength of their work, there is ample justification to apply the same criteria for accounting organization under Controller General of Accounts. It is @ fact that the entities under Controller General of Accounts are responsible for public sector accounting of both receipts and expenditure and audit of payments. These entities as withholding agent also do a commendable job in texms of collection of billions of rupees as income and sale tax, etc. Further, the Prime Mi ister of Pakistan during his visit to the Auditor General Office on’ 17% August, 2009 appreciated the achievement of the AGP and expressed his resolve to strengthen this institution in the presence of Chairman PAC and the Federal Finance Minister. Even afterwards, the Chairman PAC, while appreciating the diligence and effectiveness of the AGP and his staff, has strongly advocated better pay package and incentives. To make the AGP’s institution “An Employer of Choice” and to zestciel the brain drain, the Legal Committee of the PAC also proposed various incentives during its meoting to revisit the AGP Ordinance and other issues, In a nutshell it was explained that the statutory andit plays a pivotal role in the accountability of public service. 8 ‘The review petitioners / appellants have provided « copy’ of FST"s {judgment dated 03.02.2009 passed in Appeals No.245 t0 251, 289 t0 313 and 339 to 355(P)CS/2005 and submitted that after having been failed in the department, these appellants approached the Tribunal by way of Gling appeals which were accepted and they were allowed to draw special allowance equal to 100% of the basic pay, which was upheld by the Hon'ble Supreme Court of Pakisten vide judgment dated 25.05.2009. ‘The Hon"ble Apex Court vide judgment dated5 RP, No.01 19 04/2017 in Appeals No. 3447, 3448, 3462 be 3483R)CS/2012 vibunal lias allowed the benefit 31.05.2016 while upholding the judgments of th of 100% special allowance to remaining employees of the Federal Board of Revenue who were earlier deprived of the same benefit. The petitioners / appellants have furnished copies of summaries submitted to the Prime Minister of Pakistan by the Controller General of Accounts and the Auditor General of Pakistan in which their elaim with regard to grant of incentive package (Audit & Accounts Allowance) equal 10 one basic pay with monthly salary to the officers and establishment has been supported. They haye also stated in their memos of »v petitions that they are not in receipt of Avdit & Accounts appeals as well rev Allowance equal to one basic pay of running salary whereas their contemporaries in other Departments are receiving the same every month, We are conscious of the fact that discrimination is prohibited under the Constitution of Pakistan, Since all the employees perform similar fonctions and are placed in sinsiJar circumstances it will, therefore, be not proper to give less pay to an employee in one Depariment and allow much pay to those in other Departments of the Federal Government and ick is being used for Provincial Governments. We observe that different yacd: grant of 100% allowance by different departments, therefore, in order to protect the employees from frustration, which leads to corruption and inefficiency, the Government being « benevolent employer has to take appropriate measures to eradicate discrimination and disparity among the employees in different departments keeping in view Articles 2, 2-A, 3, 9, 14, 18, 20, 25, 27, 30, 31, 37 and 38 of the Constitution of Islamic Republic of Pakistan, the judgment of Hon'ble Supreme Court dated 29.01.2002 passed in Constitution Petition No.40/1999 — Abdul Shakoor vs Government of Pakistan through Secretary, Establishment Division, Islamabad and two others. Good governance and natura justice demand a reasonable and proper resolution of the claim of the petitioners / appellants, therefore, we direct the respondents, especially respondent No.1, to eradicate disparity and discrimination, the pay end allowances of all the Federal Government employees may also be rationalized in view of Article 25 (1) read with Article 38 (c) of the Constitution of Pakistan bringing them at par with the similarly placed employees. Since all the employees of Controller General of mand are ‘Accounts and the Auditor General of Pakistan perform similar fun placed in similar circumstances it will, therefore, be not proper to give less pay to ‘an employee in one Division / Deparment and allow much pay ie, incentive packages to other employees in other Divisions / Departments of the Federal ot6 R. Ps. No.01 to 04/2017 in Appeals No, 3447, 3448, 362. be 3483(R)CS/ 2012 Government. ‘The equaliz: jon process must be fa as public functionaries are expected to aot fairly and justly in manner which should not give to anyone cause of complaint on account of discriminatory treatment or otherwise because the Pakistan is founded on the basis of religion of Islam, efforts should be made to bring out an egalitarian society based on Islamic concept of fair play and social justice (2010 SCMR 511) keeping in view our above observations, Constitution, Jaw and the rules on the subject and shall be completed within a period of six months from the date a copy of the judgment is received in the offices of respondents 9: In view of the above facts, we set aside the order dated 17.10.2016 and direct the respondents to forward the case of the petitioners / appellants to the Finance Division for grant of Audit and Accounts Allowance equal to one basic pay with monthly salary to the officers and establishment with arrears under the Controller General of Accounts and the Auditor General of Pakistan for bringing them at par with their contemporaries in other Departments within a period of four months. 10. “The review petitions are disposed in the above terms. ni. Parties be informed. sh— Sol - ” “MEMBER MEMBER ISLAMABAD 08.08.2017 *Saced*