1۔ Secretary Local Government Board — having legal powers regarding Local Council — competent to make transfers out of one Local Council to other — according to rules, the appointing authority for the post of Tax Inspector, BPS-10 is the Chairman, Local Council, Administrator or Mayor of the Municipal Corporation but for the transfer out of the limits of Local Council or Municipal Corporation as the case may be, the Chairman or Mayor cannot be an authority as he has no powers in relation to the other Local Council or Corporation. Thus, in this state of affairs surely the authority having legal powers regarding Local Council has to exercise the powers of transfer & posting. The issuance of transfer order by Secretary Local Government Board appears to be proper course. Raja Muhammad Kamran v. Secretary Local Govt.& others 2015 SCR 968 (B)