- Preliminary objection raised — That appeal has been filed without a validly constituted power of attorney — By competent authority — Which was the Auditor General of Azad Jammu and Kashmir — Vide letter dated 17.11.2005, the competent authority directed the appellant to implement the judgment of Azad Jammu and Kashmir Council Service Tribunal — There being no valid power of attorney by competent authority the appeal being incompetent merits dismissal — Held: Perusal of letter dated 17.11.2005, shows that required sanction was not granted — Rather an observation has been made that appeal could be lodged in next higher Court within sixty days — Held further: It is not at all a sanction for filing an appeal issued by the competent authority namely, Auditor General of Azad Jammu and Kashmir. Accountant-General v. Raja Shah Zaman & another 2007 SCR 168 (A)
- A valid sanction by competent authority, which in the present case was Auditor General, was not granted and appeal filed in this Court is incompetent. Accountant-General v. Raja Shah Zaman & another 2007 SCR 168 (B) PLD 1984 S.C. (AJ&K) 13 and Azad Jammu and Kashmir Government through Chief Secretary and another v. Abdul Qayyyum Durrani and others (Civil Appeal No. 202 of 2000 decided on 16.04.2001 relied.
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