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

2026 PTD 434 LAHORE-HIGH-COURT-LAHORETHE DIRECTOR CUSTOM HOUSE, LAHORE VS DUTY FREE SHOP LIMITED SIALKOT S.194-C(5)---Difference of opinion between the Members of a Customs Appe…
2026 PTD 390 LAHORE-HIGH-COURT-LAHOREFATIMA FERTILIZER COMPANY VS COMMISSIONER INLAND REVENUE, ZONE-3, LARGE TAXPAYERS OFFICE, MULTAN Ss.2(12) & 3---Carbon credits not "goods"--…
2026 PTD 813 PESHAWAR-HIGH-COURTDIRECTOR INTELLIGENCE AND INVESTIGATION (CUSTOMS), FBR, PESHAWAR VS MUHAMMAD AFZAL Ss.2(s), 16, 157(2) & 168(1)---Smuggling, allegation of--…
2026 PTD 34 LAHORE-HIGH-COURT-LAHOREFATIMA FERTILIZER COMPANY VS CUSTOMS APPELLATE TRIBUNAL Ss. 179(3) & 179(4)---Mandatory adjudication period, non-observance of---Effect---Gr…
2026 PTD 34 LAHORE-HIGH-COURT-LAHOREFATIMA FERTILIZER COMPANY VS CUSTOMS APPELLATE TRIBUNAL art. 189---Customs act (IV of 1969), S. 179---Judicial precedents---Binding nature--…
2026 PTD 1 LAHORE-HIGH-COURT-LAHORECOCA COLA EXPORT CORPORATION PAKISTAN BRANCH VS DEPUTY COMMISSIONER INLAND REVENUE S. 74---General Clauses Act (X of 1897), S. 24A---Condona…

Back to the case-law library · Search Pakistani case law in Urdu or English