TRIBUNALS IN PAKISTAN AND IT TYPES AND KINDS

1. Name: Soha Bukhari
Major: LLB
Subject: Pakistanlegalsystem
Sub-mitted too: Miss SahreemRahmat ullah
Assignment:
Date: April 2018
Topic: Tribunals in Pakistan.

2. TRIBUNALS IN PAKISTAN
Introduction:
Nearly all the animals inter action including the human beings leads to the differences or the
disputes. Human society depends for its existence on the presence of some mechanism for the
peaceful and appropriate settlement of disputes. In the early days there was no rule of law .
People used to decide about their disputes by themselves and there was no legal process or
authority to check the arbitrary decision making. With the passage of time legal process was
developed and Courts system was introduced to enforce the supremacy of law. The principal of
Rule of law was developed to treat everyone equally under the e yes of law and to protect the
rights of the people. Under the rule of law everyone is subordinate to law whether rich or poor .
No one is allowed to deprive someone of his rights. To address the grievances of the aggrieved
persons and to punish the off enders, courts and tribunals were established. So the basic purpose
of Tribunals in Pakistan also is to settle the disputes between the par ties and to provide relief to
the aggrieved person. It also protects the legal rights of a person. There are so many different
types of Tribunals in Pakistan that are playing there role depending upon their nature and
purpose. There are some differences between the courts and the administrative tribunals or the
special courts that we will discuss below .
Difference Between Tribunals and Courts:
There are many ways to resolve disputes, and the y don’t all involve a trial before a judge in
court. Administrative tribunals run parallel to the court system. There are two significant
differences between administrative tribunals and courts:
 Administrative tribunals are set up to be less formal, less expensive, and a faster way the
resolve disputes than by using the traditional court system.
 Tribunal members who make decisions (adjudicators) usually have special knowledge
about the topic they are asked to consider. Judges, however, are expected to have general
knowledge about many areas of law, not particular expertise about the law in the case the
are hearing.
In a tribunal hearing, y our case may be heard by one adjudicator sitting alone, or by a panel
of several adjudicators if the matter is complicated. These adjudicators have special training
and experience to conduct hearings, but the y are not judges. But, like a trial in court before a
judge, the adjudicators are responsible for conducting fair hearings and making final
decisions on the issues. They do this by considering the evidence and applying the
legislation, case law , and policies that r elate to your case.

3. Definition Of Tribunals:
A Tribunal is generally any person or institution with the authority to Judge, adjudicate on or
determine claims or disputes. For example, an advocate who appears before a court with a single
Judge could describe that Judge as their Tribunal. Or a Tribunal may be said as an assembly
including one or more Judges to conduct a Judicial business.
Functions Of Various Tribunals:
1) Adjudicative tribunals resolve disputes between the two par ties.
2) Some tribunals make decisions about a person's rights or benefits.
3) Some tribunals hear complaints about the professionals.
4) Regulatory tribunals set regulations for the better operation of an industry.
5) Appeal tribunals hear appeals from the decisions that were made by a decision maker
or other tribunal.
Initiation Of The Tribunal Hearing:
Most tribunals follow some or all of these steps:
1) A preliminary review this first review ensures that the correct tribunal is hearing the case. It
usually involves the staff reviewing documents and sometimes making a telephone call to
the people involved.
2) Case management this procedure is used to ensure that everyone involved understands
which matters are in dispute and that if a hearing is needed, it can proceed in an orderly way.
Case management usually involves some discuss ions between the par ties and an
adjudicator about how the case will proceed and is sometimes used along with mediation or
a settlement conference.
3) Mediation or settlement conference this procedure helps the par ties agree on a solution
without the need for a tribunal hearing. A single tribunal member usually conducts these
meetings.
4) Hearings a hearing is held if the dispute cannot be resolved through any of the steps described
above. The hearing ma y be based on written submissions or in person before the tribunal
members.
Decision Making By Tribunals:
Aside from the process the tribunal follows for hearing disputes, the tribunal has a duty to be
fair. This is a very important principle of administrative law. Fairness means:

4. 1. The person has a right to know the case and respond
2. The adjudicator cannot be biased
3. The adjudicator who hears the case must make the decision
4. The adjudicator must give reasons for the decision
Don’t Agree with the Decision:
If you do not agree with the tribunal’s decision in your case, you can sometimes appeal the
decision to the court through a process called “judicial review”. The fact that you do not agree
with the tribunal’s decision is not a reason that entitles you to review by the court you must
show that the tribunal’ s process was flawed or that the adjudicator made an error of law,
jurisdiction, or fairness.
Examples Of tribunals Working In Pakistan:
As I have already stated above that there are so many various kinds of Tribunals that are working
in Pakistan and playing there Judicial role , now we will going to discuss few of them to explain
their nature and working.
1) Appellate Tribunals Inland Re venue:
The Appellate Tribunal Inland Re venue has been established under section 130 of the Income
Tax Ordinance, 2001. The Tribunal consists of a chairperson and other members i.e. judicial and
accounting, etc appointed by the Federal Government according to the needs. A person ma y be
appointed as a judicial member of the Appellate Tribunal if he has exercised the powers of a
District Judge and is qualified to be a Judge of a High Court; or is or has been an advocate of a
High Court and is qualified to be a Judge of the High Court. A person ma y be appointed as a
member accounting of an Appellate Tribunal if he is an officer of Inland Re venue equivalent to
the rank of Regional Commissioner or a Commissioner Inland Re venue or Commissioner Inland
Revenue (Appeals) having at least five years experience as Commissioner or Collector. The
Federal Government shall appoint a member of the Appellate Tribunal as Chairperson of the
Tribunal and, except in special circumstances, the person appointed should be a judicial member.
The powers and functions of the Appellate Tribunal shall be exercised and discharged by
Benches constituted from members of the Tribunal by the Chairperson of the Tribunal. A Bench
shall consist of not less than two members of the Appellate Tribunal and shall be constituted so
as to contain an equal number of judicial and accountant members, or so that the number of
members of one class does not exceed the number of members of the other class by more than
one. The Federal Government may direct that all or any of the powers of the Appellate Tribunal
shall be exercised by any one member or more members than one, jointly or severally.

5. Procedure of the Tribunals:
Where the taxpayer or Commissioner objects to an order passed by the Commissioner (Appeals),
the taxpayer or Commissioner may file an appeal to the Appellate Tribunal against such or der.
The appeal s hall be in the prescribed form verified in the prescribed manner accompanied,
except in case of an appeal preferred by the Commissioner, by the prescribed fee specified and
preferred to the Appellate Tribunal within sixty days of the date of service of order of the
Commissioner (Appeals) on the taxpayer or the Commissioner, as the case ma y be. The
Appellate Tribunal may, upon application in writing, admit an appeal after expiration of the
prescribed period if it is satisfied that the person appealing was prevented by sufficient cause
from filing the appeal within that period. Notwithstanding that an appeal has been filed under
this section, tax shall, unless recovery thereof has been stayed by the Appellate Tribunal, be
payable in accordance with the assessment made in the case provided that where recovery of tax
has been stayed by the Appellate Tribunal by an order, such order shall cease to have effect on
the expiration of a period of three months following the date on which it is made, unless the
appeal is decided, or such or der withdrawn by the Appellate Tribunal earlier. The Appellate
Tribunal may, before disposing of an appeal, call for such particulars as it may require in respect
of the matters arising on the appeal or cause fur there enquiry to be made by the Commissioner.
The Appellate Tribunal shall afford an opportunity of being hear d to the parties to the appeal
and, in case of default by any of the party on the date of hearing, the Tribunal may, if it deems
fit, dismiss the appeal in default, or may proceed ex parte to decide the appeal on the basis of the
available record. The Appellate Tribunal shall decide the appeal within six months of its filing.
Customs Appellate Tribunal:
The Customs Appellate Tribunal are established under the Customs Act, 1969 (IV of 1969) for
levy and collection of customs duties, fee and service charges and other r elated matters. Under
section 194 of the Act, the Federal Government shall constitute an Appellate Tribunal to be
called the Customs, Excise and Sales Tax Appellate Tribunal consisting of as many judicial and
technical members as it thinks fit for exercising the powers conferred on the Appellate Tribunal.
A judicial member shall be a person who has been a Judge of the High Court, or is or has been an
advocate of a High Court and is qualified to be a Judge of a High Court. A technical member
shall be an officer of the Customs and Excise Group equivalent in rank to that of a Member of
the Boar d or Chief Collector of Customs or Director General or a Senior Collect or with five
years experience in that position. The Federal Government shall appoint one of the members to
be the tribunals Chairman of the Tribunal.
Procedure of the Appellate Tribunals
Under Section 194-C. the powers and functions of the Appellate Tribunal may be exercised and
discharged by Benches constituted by the Chairman from amongst the members there of A
Bench shall consist of one judicial member and one technical member .Every appeal against a

6. decision r or der deciding a case involving duty, tax, penalty or fine exceeding five million
rupees shall be hear d by a Special Bench constituted by the Chairman for hearing such appeals
and such Bench shall consist of not less than two members and shall include at least one judicial
member and one technical member. The Chairman may, for reasons to be recorded in writing,
constitute Benches including special Benches consisting of two or more technical members or
two or more judicial members and as many Benches consisting of a single member as he ma y
deem necessary to hear such cases or class of cases as the Federal Government may, by order in
writing, specify. If the members of a Bench differ in opinion on any point, the point shall be
decided according to the opinion of the majority ,if there is a majority but if the members are
equally divided, the y shall state the point or points on which they differ and the cases all be
referred to the Chairman for hearing on such point or points by one or more of the other
members of the Appellate Tribunal, and such point or points shall be decided according to the
opinion of the majority of the members of the Appellate Tribunal who have heard the case
including those who first hear it. Where the members of a Special Bench are equally divided, the
points on which the differ shall be decided by the Chairman. Subject to the provisions of this
Act, the Appellate Tribunal shall have power to regulate its own procedure and the procedure of
the Benches there of in all matters arising out of the exercise of its powers roof the discharge of
its functions, including the places at which the Benches shall hold their sittings. The Appellate
Tribunal shall, for the purposes of discharging its functions, have the same powers as are vested
in a court under the Code of Civil Procedure, 1908 (V of 1908), in respect of matters of
discovery and inspection, enforcing the attendance of any person and examining him on oath,
compelling the production of books of accountant other documents and issuing Commissions.
3) Environmental Protection Tribunals:
Right to live a free, proper, comfortable and clean life is a fundamental right of all the citizens
which has been constitutionally guaranteed in all the civilized countries of the world including
Pakistan. The Environmental Protection Act, 1997 provides for the protection, conservation,
rehabilitation and improvement of the environment for the prevention and control of pollution
and promotion of sustainable development. The Act extends to the whole of Pakistan. Under
section 2 of the said Act, “ pollution” means the contamination of air, land or water by discharge
or emission of effluents or wastes or air pollutions or noise or other matter which either directly
or indirectly or in combination with other discharge or substances alters unfavorably the
chemical, physical, biological, radiation, thermal or radiological or aesthetic properties of the air,
land or water or which may or is likely to make the air, land or water unclean, noxious or impure
or injurious, disagreeable or detrimental to the health, safety, welfare or property or detrimental
to the health, safety, welfare of property and persons or harmful to biodiversity. The Federal
Government shall constitute a Council to be known as the Pakistan Environmental Protection
Council. The Council shall consist of the Prime Minister or such other person as the Prime
Minister ma y nominate on his behalf as Chairperson, Minister in-charge of the Ministry or
Division dealing with the subject of environment as Vice Chairperson, Chief Ministers of the

7. Provinces and Ministers in-charge of the subject of environment in the Provinces as Members
and such other person not exceeding thirty five to be appointed by the Federal Government as the
Members of which at least twenty shall be non-officials. The Secretary to the Government of
Pakistan in-charge of the Ministry or Division dealing with the subject of environment shall be a
Member and Secretary to the Council. The Council shall, inter alia, co-ordinate and super vise
enforcement of the provisions of this Act to approve comprehensive national environmental
policies, ensure their implementation within the framework of a national conservation strategy as
may be approved by the Federal Government from time to time and to approve the National
Environmental Quality Standards. The Act also provides for the establishment of the Pakistan
Environmental Protection Agency at Federal and provincial level to exercise the powers and
perform the functions assigned to it under this Act and the rules and regulations made there
under and to take all necessary measures for the implementation of the National Envir onmental
Policies approved by the Council.
Establishment of the Tribunals:
Under section 20 of the said Act the Federal Government may by notification in the official
gazette establish as many Environmental Tribunals as it considers necessary and where it
establishes more than one Environmental Tribunals, it shall specify territorial limits within which
or the class of cases in respect of which each one of them shall exercise jurisdiction under this
Act. An Environmental Tribunal shall consist of a Chairperson who is or has been or is qualified
for appointment as a judge of the High Court to be appointed after cons elation with the Chief
Justice of the concerned High Court and two members to be appointed by the Federal
Government of which at least one shall be a technical member with suitable professional
qualification and experience in the environmental field as ma y be prescribed.
4) Federal Service Tribunal:
The Service Tribunals Act, 1973 was enacted to establish Service Tribunals to exercise
jurisdictions in respect of matter s relating to the terms and conditions of service of civil
servants. Under section 3 of the Service Tribunals Act, 1973, the President may, establish one or
more Service Tribunals to exercise jurisdiction under this Act. The Tribunal shall have exclusive
jurisdiction in respect of matters relating to the terms and conditions of service of civil servants,
including disciplinary matters. The Tribunal shall consist of a Chairman, being a person who is,
or has been, or is qualified to be a Judge of a High Court; and such number of members not less
than three, each of whom is a person who possesses qualifications as prescribed under the rules.
The Chairman and members of the Tribunal shall be appointed by the President. In addition to
the principal seat of the Federal Service Tribunal at Islamabad, two permanent benches one each
at Lahore and Karachi, have been established to facilitate the civil servants of those regions.
Procedure to file Appeal before the Tribunal:

8. Any civil servant aggrieved by any final order, whether original or appellate, made by
departmental authority in respect of any of the terms and conditions of his/her service may,
within 30 days of the communication of such or der to him, prefer an appeal to the respective
tribunal having jurisdiction in the matter. Where an appeal, review or representation to a
departmental authority is provided under any law or any rules no appeal shall lie against any
such or der to the Tribunal unless the aggrieved civil servant has preferred an appeal or
application for review or representation to such departmental authority and a period of 90 days
has elapsed from the date on which such appeal, application or representation was so preferred.
Appeal to the Supreme Court of Pakistan:
In case any par ty to the appeal is not satisfied with the or der of the Tribunal, such party may file
appeal before the Supreme Court of Pakistan within 60 days of the date of communication of the
said or der / judgment.
5)Provincial Service Tribunals:
The provincial service tribunals are established under the provincial service tribunals Acts in
each province to exercise exclusive jurisdiction in matters relating to the terms and conditions of
service of the civil servants of respective province and for matters connected there with and
ancillary thereto. Provisions of the provincial statutes empower the provincial governors to
establish one or more service tribunals to exercise jurisdiction under the relevant statute to
redress grievances of provincial civil servants. The Tribunal shall consist of a Chairman, being a
person who is, or has been, or is qualified to be a Judge of the High Court and such number of
members not less than three, each of whom is a person who possesses prescribed qualification.
The Chairman and members of the Tribunal shall be appointed by the Governor or Provincial
Government, as the case may be.
Procedure to File Appeal before the Tribunal:
Any provincial civil servant aggrieved by any final order, whether original or appellate, made by
departmental authority in respect of any term and condition of his/her service may, within 30
days of the communication of such or der to him, prefer an appeal to the respective Tribunal
having jurisdiction in the matter . Where an appeal, review or representation to a departmental
authority is provided under any law or any rule, no appeal shall lie against any such or der to the
Tribunal unless the aggrieved civil servant has preferred an appeal or application for review or
representation to such departmental authority and a period of 90 days has elapsed from the date
on which such appeal, application or representation was so preferred.

9. Appeal to the Supreme Court of Pakistan:
In case any par ty to the appeal is not satisfied with the or der of the Provincial Tribunal, such
party may file appeal before the Supreme Court of Pakistan within 60 days of the date of
communication of the said or der / judgment.
Some Other Tribunals Or Special Courts:
In addition to the above mentioned kinds of Tribunals there are also some other tribunals and
special courts that are formed to deal with their specified matters. For example the
Accountability courts, Drug courts, Insurance Appellate Tribunals, Banking courts, Commercial
courts, Competition Appellate Tribunal, Anti Corruption courts (Provincial), Anti Terrorism
courts, Special courts of Public Property etc. .
Conclusion:
It can be deduced from the above mentioned discuss that the various kinds of Tribunals play a
very pivotal role in the legal system of Pakistan as the y aim at resolving the disputes between
the par ties, they protect personal and public rights, the y are important to redress the grievances
of an aggrieved person. Tribunals also play a very vital role by reducing the burden of cases from
the ordinary courts. So it can be said that for the proper administration of Justice different
Tribunals should coexist with the ordinary courts so that an ordinary man can easily g et his
rights and so that cheap and speedy Justice can be delivered.