Decided on March 02,1989

Republic Of Pakistan (Now Bangladesh) Appellant
A.N.M. Serajul Haque Respondents


BADRUL HAIDER CHOWDHURY,J. - (1.) This appeal by special leave is directed against the judgment and order passed by the High Court Division in First Appeal No. 40 of 1965.
(2.) The plaintiff-Respondent filed a title suit being Title Suit No.35 of 1962 for a declaration that the order of his compulsory retirement passed by the Commissioner of Income Tax on June 29,1959 was illegal and without jurisdiction alleging, inter alia, that the Commissioner of Income Tax, East Pakistan was not the competent authority to order his compulsory retirement.
(3.) The trial Court found that the order of compulsory retirement was, in view of the amendment of section 5 of the Income Tax Act, illegal and accordingly decreed the suit. The High Court Division in First Appeal affirmed the decision of the trial Court. Leave was granted to consider the point that the order of retirement was directed by the Central Government and the Commissioner of Income Tax communicated the same to the plaintiff-respondent as such the order of compulsory retirement was not tainted with any illegality. Mr. Abdul Wadud Bhuiyan, the learned Additional Attorney General, pointed out that the Screening Committee recommended for the compulsory retirement of the plaintiff on the ground of his being "reputed to be dishonest". The plaintiffs appealed before the Central Government and it was dismissed. The learned Additional Attorney General placed before us the appointment letter of the plaintiff. Then he placed Exhibit A which reads as follows:- "To The Commissioner of Income Tax, (Dy. Name) East Pakistan, Dacca. Subject:-Screening Committee. Final orders on the Appeals submitted by the officers concerned in connection with the recommendations of the Screening Committee. I am directed to say that the appeal submitted by Mr. A.N.M. Sirajul Haq, Income-Tax Officer against the findings of the Screening Committee has been rejected by the Finance Minister. He is, therefore, to retire from service with immediate effect on charges of corruption. 2. A form in which the orders are to be communicated to the Officer is enclosed which should be issued under your signature. A form of notification is also enclosed. Officers may be informed and actions taken accordingly. 3. Please see that all the orders in connection with the Screening are issued within 30th June, 1959. G.S. Choudhury, Under Secretary to the Govt. of Pakistan. Extract from Manual of Appointments and Allowances of Gazetted Officers under the Audit of the Accountant General, Bengal, Part I, Eighth Edition (Revised), published by the Manager of Publications, Delhi in 1937. Income-Tax Department. Page 155. Chap. XI. ;

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