Lahore High Court
Tax (Writ) 48992/19
Presented By: Mr. Justice Abid Aziz Sheikh
Date of hearing 17.06.2026. Appellants by M/s Imtiaz Rashid Siddiqui, Uzair Karamat Bhandari, Ali Uzair Bhandari, Shehryar Kasuri, Raza Imtiaz Siddiqui, Syed Fazil Hassan, Imran Iqbal, Ahmad Abdul Rehman, Junaid Bin Naeem, Ali Umrao, M. Abdullah Arif, Muhammad Zain Sultan Chattha, Waseem Ahmad Malik, Haris Azmat, Shehzad A. Elahi, Salman Zaheer Khan, Muhammad Mussadiq Islam, Khawaja Omer Ghias, Muhammad Yahya, Babar Sultan, Syed Naveed Amjad Andrabi, Usman Shaukat, Khurram Saleem, Muhammad Humzah, Waleed Khalid, Muhammad Ajmal Khan, Muhammad Nadeem Sheikh, Irfan Noor Gondal, Saad Awais, Muhammad Saleem Ch., Imran Anjum Alvi, Mustafa Kamal, Rana Muhammad Afzal, Muhammad Yousaf Ch., Malik Kashif Rafiq Rajwana, Barrister Haroon Dugal, Rashid Mushtaq, Waheed Alam, Waqas Ajwad, Khubaib Ahmad, Ghulam Akbar Khosa, Rabeel Safdar, Zaheer Abbas Cheema, Ahmad Awais, Waqas Qadeer Shaikh, Hasham Maqsood, Muhammad Baqir Hussain, Sardar Muhammad Ali, Mian Muhammad Tariq Hassan, Ammar Waseem, Muhammad Shafay Ali Khan, Ali Sibtain Fazli, Hasham Ahmad Khan, Maria Farooq, H.M. Majid Siddiqi, Farid Adil, Sikandar Javed, Muhammad Raza Qureshi, Abdul Waheed, Khalil Ur Rehman, Zunaira Tahir, Saif-ur-Rehman, Zain-ul-Abidin, Muhammad Shabbir Hussain, Muhammad Azam Zafar, Muhammad Iqbal Hashmi, Malik Bashir Ahmad Khalid, Khurram Shahzad Chughtai, Muhammad Umer Riaz, Shahjahan Khan, Abad- Ur-Rehman, Tariq Mahmood, Habib Ur Rehman, Farhan Shahzad, Zohaib Ali Sidhu, Muhammad Taimoor Hassan, Ch. A.D. Bhatti, Malik Faisal Khalid, Dr. Ilyas Zafar, Muhammad Ahsan Virk, Muhammad Naeem Munawar, Syed Zia Haider Rizvi, Khawaja Aizaz Ahsan, Mansoor Usman Awan, Shahbaz Butt, Ibrahim Hassan, Asif Ali, Muhammad Younas Khalid, Tahir Mahmood Sandhu, Muhammad Saeed Tahir Sulehri, Mian Asif Arshad, Mirza Anwar Ul Haq, Ahtisham-Ud-Din Khan, Muhammad Yaseen Qadri, Muhammad Noman Sarwar, Muhammad Zeeshan, Syed Shafique Hussain Shah, Majid Jahangir Chohan, Muhammad Shoaib Rashid, Hameed Bukhsh Butt, Shariq Ahmad, Haris Irfan, Umair Ahmad, Fatima Naeem Qureshi, Azhar Ali Deyal, Mian Muhammad Ahmad Majeed, Muhammad Shoaib Ahmed, Rashid Khan, Zaheer Ahmad Ch., Muhammad Shaban, Muhammad Hamza Habib, Muhammad Zain Shabbir, Shoaib Ilyas, Aryan Ahmad, Rana Faisal, and Kiran Shareef, Advocates.
Respondents by M/s Sajid Ijaz Hotiana, Waqas Ahmad Mir, Asma Hamid, Hassan Kamran Bashir, Sikander Ali, Tanzil-ur-Rehman Hotiana, Ali Hamza, Hammad Hussain, Saif Ullah Khalid, Haider Nazir Chattha, Abdul Rehman Malik, Mustafa Khalid, Faisal Khalid, Zafar Zulqarnain Sahi, Muzaffar Islam, Faiza Rafique, Dilnawaz Ahmad Cheema, Barrister Ahmed Pervaiz, Barrister Ahad Asif Ali, Foziya Bukhsh, Ghazanfar Farrukh, Sami Ullah, Ch. Muhammad Yasin Zahid, Jahanzeb Inam, Ahmad Jamal, Samra Malik, Hamza Shahid Buttar, Javed Athar, Shahzad Ahmad Cheema, Farooq Minhas, Farrukh Ilyas Cheema, Muhammad Nawaz Amin, Malik Abdullah Raza, Usman Azam Gondal, Saood Ur Rehman, Ch. Nusrat Javed Bajwa, Riaz Ahmad Kharal, Imran Rasool, Ch. Muhammad Imtiaz Elahi, M. Ashraf Nawaz Cheema, Malik Abdullah Raza, Muhammad Bilal Ramzan, Qasim Mustafa, Barrister Syed Sajjad Haider Rizvi, Muzaffar Ali, Barrister Muhammad Hamza Akhtar, Barrister Syed Hussain Abbas, Barrister Muhammad Nauman Khan, Barrister Usman Malik, Muhammad Areeb Khan, Javed Ahmad Khan, Haroon Muzaffar Hashmi, Irfan Dawood, Qari Zuhaib-ur-Rehman Zubairi, Arslan Rasheed and Zulfiqar Ali Shah, Advocates. Mr. Sohail Zafar, Director (Legal), PRA. Ms. Deeba Tasnim Anwar, Assistant Attorney-General for Pakistan. M/s Barrister Zargham Lukhesar, Omer Farooq Khan, Imran Khan, Muhammad Awais Arshad, Assistant Advocates-General Punjab and Dr. Yaser Aman Khan, Addl. Advocate-General, Punjab.