| Citation(s) |
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| 2026 SLG 1429 2026 SLD 1429 = 2025 LHC 8414 = 2026 PTCL 656 |
Lahore High Court
W. P. No.75694 of 2019
Presented By: (ABID AZIZ SHEIKH) (MALIK JAVID IQBAL WAINS) JUDGE
Date of hearing: 08.12.2025 Petitioners by: M/s Rizwan Mushtaq and Syed Shahzad Bashir, Advocates for the petitioners. Mr. Zaka-ur-Rehman Awan, Advocate for the petitioner in W.P.No.64867 of 2021. M/s Zain Naqvi and Mian Danish, Advocates for the petitioner in W.P.No. 55507 of 2025. M/s Khurram Shahbaz Butt and Asif Ali, Advocate for the petitioner in W.P.No. 16259 of 2020. Mr. Shahmeer Ubeid, Advocate for the petitioner in W.P.No.39934 of 2022 and W.P.No.36920 of 2022. Barrister Muhammad Hamza Akhtar, Advocates for the petitioner in W.P.No.56809 of 2022. M/s M. Javed Iqbal Qureshi, Shahid Iqbal Qureshi, Barrister Khurram Aamir, Advocates for the petitioner in W.Ps.No.27812, 40622, 44554 of 2023. M/s Adeel Hassan and Muhammad Muzammil Qureshi, Advocates for the petitioners in W.P.No.36622 of 2022, WP.No.62135 of 2022, W.P.No.22120 of 2023. M/s Abdur Rehman Bajwa and Raja Muhammad Zubair, Advocates for the petitioner in W.P.No.61996 of 2025. Barrister Musa Raza, Advocate for the petitioner in W.P.No.20488 of 2023. M/s Muhammad Huzah Sheikh, Advocate in W.P. No.61962/2020. Mr. Muhammad Arsalan Anwar, Advocate for the petitioner in W.P.No.63021 of 2023. Malik Muhammad Abbas Farooq, Advocate for petitioners in W.P.No.22802 of 2021, W.Ps.No.50609, 59756, 66762 of 2022. Barrister Asfundyar Khan Tareen and Mr. Arsalan Saleem Chaudhry, Advocates for the petitioner in W.P.No. 25204 of 2024. M/s Sameer Khosa and Momal Malik and Maria Farooq, Advocates for the petitioner in W.P.No.80495 of 2023. Mian Danish Quddous, Advocate for the petitioner in W.P.No.23113 of 2019 & W.P. No.38426/2021. M/s Ahtisham ud Din Khan and Muhammad Nauman Sarwar, Advocates for the petitioner in W.P No.61515 of 2020 and W.P.No.617 of 2022. Mr. Noor Dad Chaudhary, Advocate for the petitioner in W.P.No.1870 of 2022. M/s Mian Daood, Ahmed Abdullah and Abuzar Karim, Advocates for the petitioner in W.P.No.27450 of 2024. Mr. Farrukh Ilyas Cheema, Advocate for the respondent in W.P.No.56809 of 2022. Barrister Pirzada M. Aurang Zaib, Advocate for the respondents in W.Ps.No.36920, 39934, 52414, 55139 of 2022 and W.P.No.1870 of 2023. Rana Usama Farooq, Advocate for the respondent in W.P.No.64238 of 2022, W.P.No.41660 of 2023 and W.P.No.6905 of 2024. M/s Muqarab Javed Ghumman and Ishtiaq Amir Hussain, Advocates for the respondent D.HA in W.P.No.55139 of 2022, W.Ps.No.56133 and 60815 of 2024. Mr. Haqnawaz Mushtaq, Advocate for petitioners in W.Ps No.75694/2019, 2792/2020 & 56133/2024. Mr. Hassan Latif Chaudhary, Advocate for the respondents in W.Ps.No.66762, 67143 and 59756 of 2022, W.P.No.15181, 30565, 41660 of 2023. Mian Asghar Ali, Advocate for the respondentCantonment Board in all the writ petitions. Mr. Ali Awais, Advocate for respondent No.3 in W.Ps.No.35447, 60815, 36147 and 60764 of 2024. Mian Muhammad Tahir, Advocate for petitioner in W.P. No.3627 of 2024. Mr. Hammad Khalid Butt, Advocate for petitioner in W.P. No.7357/2022. M/s Shahbaz Rashid Qureshi and Khalid Zaman Khan, Advocates in W.P. No.55687/2025. Mr. M. Asif ur Rehman, Advocate on behalf of petitioner in W.P. No.24550/2024. Mr. Hamid Shabbir Azar, Advocate for petitioner in W.Ps No.41818/2024, 41823/2024, 41853/2024, 41859/2024, 58682/2024, 52729/2024 & 78276/2024. Mr. Samran Mushtaq Ch., Advocate for petitioners in W.Ps No.76611/2023 & 51352/2020. Mr. Monum Naveed, Advocate for petitioner in W.P. No.59762/2024.
Respondentsdepartment by: M/s Mian Asghar Ali and Saba Rosheen, Advocates for respondents-department. Mr. Farrukh Ilyas Cheema, Advocate for respondentdepartment in W.P. No.56809/2022. M/s Ejaz Ahmad Goraya and Mohammad Yahya Omar Bajwa for respondents-department in W.P.7357/2022, 80495/2023 & 6487/2021. Barrister Haris Sohl, Advocate for respondent No.1 in W.P. No.36658/2023. Mr. Zarak Zaman Khan, Advocate for respondent in W.P. No.2222/2023. Mr. Hassan Latif Ch., Advocate for respondentsdepartment in W.Ps.No.66762 of 2022, 15181/2023, 30565/2023 & 67143/2022. Mr. Adil Kahlon, Advocate for respondent-department in 60414/2022. M/s Ali Awais, Advocate for respondent No.3 in W.P. Nos.3542, 36142, 60764 & 60815. Raja Muhammad Nasim, Advocate for the respondent/FBR in W.P.No.61996 of 2025. M/s Barrister Muhammad Umer Riaz, Rana Rehan, Barrister Ali Aun Awan, Advocates for respondentsdepartment Mirza Nasar Ahmad, Additional Attorney General for Pakistan. Mr. Muhammad Hamza Sheikh, Assistant AttorneyGeneral for Pakistan. Barrister Zarghum Lakhesar, Assistant AdvocateGeneral Punjab alongwith Naveed Ahmed, Assistant Director (Legal), LG & CD Department, Lahore. Mr. Masoor Anwar, Office Superintendent (Legal), Imdad Hussain, Revenue Superintendent, Adnan Nazir, Legal Assistant on behalf of Lahore Cantonment Board in W.P. No.14837/2024 and 75894/2019. Mr. Shabbir Hussain on behalf of Gujranwala Cantonment Board. Ms. Asia Butt, Law Officer on behalf of respondent No.5 in W.P. No.75894 of 2019.
W. P. No.75694 of 2019
Presented By: (ABID AZIZ SHEIKH) (MALIK JAVID IQBAL WAINS) JUDGE
Date of hearing: 08.12.2025 Petitioners by: M/s Rizwan Mushtaq and Syed Shahzad Bashir, Advocates for the petitioners. Mr. Zaka-ur-Rehman Awan, Advocate for the petitioner in W.P.No.64867 of 2021. M/s Zain Naqvi and Mian Danish, Advocates for the petitioner in W.P.No. 55507 of 2025. M/s Khurram Shahbaz Butt and Asif Ali, Advocate for the petitioner in W.P.No. 16259 of 2020. Mr. Shahmeer Ubeid, Advocate for the petitioner in W.P.No.39934 of 2022 and W.P.No.36920 of 2022. Barrister Muhammad Hamza Akhtar, Advocates for the petitioner in W.P.No.56809 of 2022. M/s M. Javed Iqbal Qureshi, Shahid Iqbal Qureshi, Barrister Khurram Aamir, Advocates for the petitioner in W.Ps.No.27812, 40622, 44554 of 2023. M/s Adeel Hassan and Muhammad Muzammil Qureshi, Advocates for the petitioners in W.P.No.36622 of 2022, WP.No.62135 of 2022, W.P.No.22120 of 2023. M/s Abdur Rehman Bajwa and Raja Muhammad Zubair, Advocates for the petitioner in W.P.No.61996 of 2025. Barrister Musa Raza, Advocate for the petitioner in W.P.No.20488 of 2023. M/s Muhammad Huzah Sheikh, Advocate in W.P. No.61962/2020. Mr. Muhammad Arsalan Anwar, Advocate for the petitioner in W.P.No.63021 of 2023. Malik Muhammad Abbas Farooq, Advocate for petitioners in W.P.No.22802 of 2021, W.Ps.No.50609, 59756, 66762 of 2022. Barrister Asfundyar Khan Tareen and Mr. Arsalan Saleem Chaudhry, Advocates for the petitioner in W.P.No. 25204 of 2024. M/s Sameer Khosa and Momal Malik and Maria Farooq, Advocates for the petitioner in W.P.No.80495 of 2023. Mian Danish Quddous, Advocate for the petitioner in W.P.No.23113 of 2019 & W.P. No.38426/2021. M/s Ahtisham ud Din Khan and Muhammad Nauman Sarwar, Advocates for the petitioner in W.P No.61515 of 2020 and W.P.No.617 of 2022. Mr. Noor Dad Chaudhary, Advocate for the petitioner in W.P.No.1870 of 2022. M/s Mian Daood, Ahmed Abdullah and Abuzar Karim, Advocates for the petitioner in W.P.No.27450 of 2024. Mr. Farrukh Ilyas Cheema, Advocate for the respondent in W.P.No.56809 of 2022. Barrister Pirzada M. Aurang Zaib, Advocate for the respondents in W.Ps.No.36920, 39934, 52414, 55139 of 2022 and W.P.No.1870 of 2023. Rana Usama Farooq, Advocate for the respondent in W.P.No.64238 of 2022, W.P.No.41660 of 2023 and W.P.No.6905 of 2024. M/s Muqarab Javed Ghumman and Ishtiaq Amir Hussain, Advocates for the respondent D.HA in W.P.No.55139 of 2022, W.Ps.No.56133 and 60815 of 2024. Mr. Haqnawaz Mushtaq, Advocate for petitioners in W.Ps No.75694/2019, 2792/2020 & 56133/2024. Mr. Hassan Latif Chaudhary, Advocate for the respondents in W.Ps.No.66762, 67143 and 59756 of 2022, W.P.No.15181, 30565, 41660 of 2023. Mian Asghar Ali, Advocate for the respondentCantonment Board in all the writ petitions. Mr. Ali Awais, Advocate for respondent No.3 in W.Ps.No.35447, 60815, 36147 and 60764 of 2024. Mian Muhammad Tahir, Advocate for petitioner in W.P. No.3627 of 2024. Mr. Hammad Khalid Butt, Advocate for petitioner in W.P. No.7357/2022. M/s Shahbaz Rashid Qureshi and Khalid Zaman Khan, Advocates in W.P. No.55687/2025. Mr. M. Asif ur Rehman, Advocate on behalf of petitioner in W.P. No.24550/2024. Mr. Hamid Shabbir Azar, Advocate for petitioner in W.Ps No.41818/2024, 41823/2024, 41853/2024, 41859/2024, 58682/2024, 52729/2024 & 78276/2024. Mr. Samran Mushtaq Ch., Advocate for petitioners in W.Ps No.76611/2023 & 51352/2020. Mr. Monum Naveed, Advocate for petitioner in W.P. No.59762/2024.
Respondentsdepartment by: M/s Mian Asghar Ali and Saba Rosheen, Advocates for respondents-department. Mr. Farrukh Ilyas Cheema, Advocate for respondentdepartment in W.P. No.56809/2022. M/s Ejaz Ahmad Goraya and Mohammad Yahya Omar Bajwa for respondents-department in W.P.7357/2022, 80495/2023 & 6487/2021. Barrister Haris Sohl, Advocate for respondent No.1 in W.P. No.36658/2023. Mr. Zarak Zaman Khan, Advocate for respondent in W.P. No.2222/2023. Mr. Hassan Latif Ch., Advocate for respondentsdepartment in W.Ps.No.66762 of 2022, 15181/2023, 30565/2023 & 67143/2022. Mr. Adil Kahlon, Advocate for respondent-department in 60414/2022. M/s Ali Awais, Advocate for respondent No.3 in W.P. Nos.3542, 36142, 60764 & 60815. Raja Muhammad Nasim, Advocate for the respondent/FBR in W.P.No.61996 of 2025. M/s Barrister Muhammad Umer Riaz, Rana Rehan, Barrister Ali Aun Awan, Advocates for respondentsdepartment Mirza Nasar Ahmad, Additional Attorney General for Pakistan. Mr. Muhammad Hamza Sheikh, Assistant AttorneyGeneral for Pakistan. Barrister Zarghum Lakhesar, Assistant AdvocateGeneral Punjab alongwith Naveed Ahmed, Assistant Director (Legal), LG & CD Department, Lahore. Mr. Masoor Anwar, Office Superintendent (Legal), Imdad Hussain, Revenue Superintendent, Adnan Nazir, Legal Assistant on behalf of Lahore Cantonment Board in W.P. No.14837/2024 and 75894/2019. Mr. Shabbir Hussain on behalf of Gujranwala Cantonment Board. Ms. Asia Butt, Law Officer on behalf of respondent No.5 in W.P. No.75894 of 2019.
Tayyab Sarwar Mir & others.
VS
Cantonment Board, Gujranwala & others
Law: Cantonments Act, 1924
Section: 270A, 270AA, 3
Tag Line: It is a settled principle of constitutional interpretation that where the Constitution itself validates and preserves a law through a saving clause, the continued operation of such law cannot be defeated merely by changes in legislative competence or redistribution of legislative subjects. Constitutional validation operates independently of legislative lists and remains effective until displaced by express legislative action. The cumulative effect of Articles 270-A, 270-AA, the statutory framework of the Cantonments Act, 1924, and the binding pronouncements of the superior courts leaves no room for doubt that President's Order No.13 of 1979 continues to operate with full constitutional protection. J U D G M E N T MALIK JAVID IQBAL WAINS, J. This single judgment shall decide the instant writ petition along with the connected writ petitions detailed in Annexure “A” as all the matters involve common questions of law and fact. These bunch of petitions, being interconnected and arising out of a common grievance, were heard jointly and are being disposed of through this composite judgment. The principal and, in fact, the only substantial challenge raised by the petitioners is directed against the vires of Section 3 of the President’s Order No.13 of 1979. By virtue of the said provision, the Cantonment Boards have been empowered to levy urban immovable property tax on the annual value of buildings and lands situated within its jurisdiction, in accordance with the scheme and provisions of the Cantonments Act, 1924 (hereinafter referred to as “the Act”). The petitioners contend that the conferment of such authority under Section 3 of the President’s Order is constitutionally impermissible and therefore liable to be struck down. At the very outset, it is pertinent to observe that learned counsel appearing on behalf of the parties confined their submissions exclusively to the question of the constitutional validity of Section 3 of the President’s Order No.13 of 1979. Although multiple additional grounds had been articulated in the pleadings, the same were neither pressed nor argued during the…