QUETTA CHAMBERS OF COMMERCE AND INDUSTRY vs FEDERATION OF PAKISTAN through Secretary Revenue, Islamabad S — 2025 PTD 480 QUETTA-HIGH-COURT-BALOCHISTAN

Case information

Citation: 2025 PTD 480 QUETTA-HIGH-COURT-BALOCHISTAN
Court: Balochistan High Court
Year: 2025
Reporter: PTD
Parties: QUETTA CHAMBERS OF COMMERCE AND INDUSTRY vs FEDERATION OF PAKISTAN through Secretary Revenue, Islamabad S
Subject matter: Tax & Customs
Provisions referred to: S. 7E---C; S. 7E; Income Tax Ordinance

Fields are extracted from the reported citation and judgment text. Where a detail is not stated in the record, it is not shown.

Judgment text as reported

QUETTA CHAMBERS OF COMMERCE AND INDUSTRY VS FEDERATION OF PAKISTAN through Secretary Revenue, Islamabad S. 7E---Constitution of Pakistan, Arts. 23, 24 & 25---Tax on deemed income from immovable property---Property rights and equality of citizens---Provision of S. 7E of Income Tax Ordinance, 2001 was imposed on immovable properties which did not generate income or which were not used in economic activity---Citizens may be deprived of immovable property for paying taxes on such immovable properties whereon no income was earned / accrued and citizens may ultimately be forced to dispose of immovable properties to pay such tax---Provision of S. 7E of Income Tax Ordinance, 2001 was confiscatory in nature and was violative of Arts. 23 & 24 of the Constitution---Exceptions to some persons like owners of agriculture land, farm houses or those belonging to certain classes of persons had been provided under S. 7E of Income Tax Ordinance, 2001---Only those owners of immobile properties and those properties which were not allowed such exemptions, were liable to tax under S. 7E of Income Tax Ordinance, 2001---Provision of S. 7E of Income Tax Ordinance, 2001 was discriminatory and violative of Art. 25 of the Constitution.

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