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MUSHTAQ AHMAD vs GOVERNMENT OF THE PUNJAB S — 2026 PTD 237 LAHORE-HIGH-COURT-LAHORE

Case information

Citation
2026 PTD 237 LAHORE-HIGH-COURT-LAHORE
Court
Lahore High Court
Year
2026
Reporter
PTD
Parties
MUSHTAQ AHMAD vs GOVERNMENT OF THE PUNJAB S
Subject matter
Constitutional
Provisions referred to
S. 3---P; S. 3; S. 117; Punjab Local Government Ordinance (XIII of 2001); Punjab Local Government Ordinance; Punjab Urban Immovable Property Tax Act

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

MUSHTAQ AHMAD VS GOVERNMENT OF THE PUNJAB S.3---Punjab Local Government Ordinance (XIII of 2001), Ss.116 & 117---Property tax demand, challenge to---Plea that unless areawas declared as rating area no levy could be demanded---Legality---Power of local government to determine/levy property tax---Scope---Facts: Though present constitutional petition petitioners assailed property tax demand notices/challan forms issued to them in respect of properties situated in various localities where property tax on annual rental value had been levied pursuant to notifications issued under the Punjab Local Government Ordinance, 2001---Moot Point: "Whether property tax demands for the concerned localities were lawful without a specific notification under S. 3 of the Punjab Urban Immovable Property Tax Act, 1958 declaring the area a rating/urban area?"---Held: Notifications were issued in exercise of S. 117 of the Ordinance, 2001--Section 116 of the Ordinance, 2001 and relevant entries in Second Schedule thereto extended power to tax immovable property in terms of S. 117 of the Ordinance, 2001---Hence, power to levy and collect tax from petitioners was vested with the local government and such power was correctly exercised by raising demand to pay levy---No illegality was found in issuance of demand notices qua payment of levy in area under reference, which was a rating area for all intent and purposes, without the requirement of fresh notification under S.3 of the Act, 1958---High Court rejected the plea of exclusivity claimed or otherwise attributed to S. 3 of the Act, 1958, for the purposes of throwing challenge to the levy and demand thereof, validly made in context of local government laws---Present writ petition was devoid of any merits and the same was dismissed, in circumstances.

Other judgments reported in 2026 PTD

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