| Citation(s) |
|---|
| 2025 SLG 5365 2025 SLD 5365 = 2025 LHC 7814 = 2026 PTD 237 = (2026) 133 TAX 361 |
W. P No. 6271 of 2025
PRESENT; (ABID HUSSAIN CHATTHA) JUDGE (ASIM HAFEEZ) JUDGE
15.12.2025 Mr. Khawar Siddique Sahi, Advocate for the petitioners. Rana Ghulam Husssain, Assistant Attorney General for Pakistan. Mr. Bashir Ahmed Buzdar, Assistant Advocate General, Punjab. Ch. Saeed Akhtar Sajid, Advocate for respondents No.3 & 4. M/s Muhammad Aslam Sipra, Deputy Secretary (Law), and Muhammad Aslam, Inspector, Excise, Taxation & Narcotics Department in person.
Mushtaq Ahmad & 4 Others
VERSUS
Government of the Punjab, etc.
Law: Punjab Urban Immovable Property Tax Act, 1958
Section: 3
Law: Punjab Local Government Ordinance, 2001
Section: 116,117,159,102,107
SUMMARY
The High Court dismissed the writ petition challenging demand notices of property tax issued by the Tehsil Municipal Administration, Chichawatni. The petitioners contended that the levy was illegal for want of a notification under Section 3 of the Punjab Urban Immovable Property Tax Act, 1958 declaring the area as an urban/rating area. Rejecting this plea, the Court held that, beginning with Section 117 of the Punjab Local Government Ordinance, 2001, and continuing through successive local government enactments (2013, 2019, 2022, and 2025), the legislature itself declared tehsils, towns, urban areas, and certain rural housing schemes as rating areas. This legislative declaration obviated the need for a fresh notification under Section 3 of the 1958 Act. The power to levy and collect property tax had validly devolved to local governments, and the impugned notifications and demand notices were lawfully issued. Exclusivity claimed by the petitioners under Section 3 of the Act, 1958 was held misconceived.
TAG LINE
Urban property tax validly leviable by local governments; no fresh notification under Section 3, Act 1958 required.
ORDER;