| Case ID |
30bc9374-019e-4cac-8741-f4bcc7b635b4 |
| Body |
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| Case Number |
W.P. No. 26223 of 2014 |
| Decision Date |
Oct 19, 2016 |
| Hearing Date |
|
| Decision |
The court ruled against the petitioners' challenge to the Luxury House Tax imposed by the Government of Punjab through Section 8 of the Punjab Finance Act, 2014. The petitioners argued that the tax was unconstitutional and violated their fundamental rights under the Constitution of Pakistan. The court found that the classification of properties under the tax was reasonable and based on intelligible differentia. The court upheld the legality of the tax, emphasizing that it was not confiscatory in nature and that the legislative competence to impose such taxes was vested in the Provincial Legislature. |
| Summary |
In this significant case, the Lahore High Court addressed the legality of the Luxury House Tax imposed under the Punjab Finance Act, 2014. The petitioners contended that this tax was discriminatory and violated their rights under the Constitution of Pakistan. They argued that the criteria used for taxation were irrational and that the government lacked the authority to impose such a tax without proper assessment procedures. The court analyzed the legal framework and the intent behind the legislation, ultimately ruling in favor of the government. The court highlighted the need for reasonable classification in taxation and affirmed the provincial government's authority to levy taxes on immovable properties. This case is pivotal in understanding the intersection of property rights and taxation in Pakistan. Keywords: Luxury House Tax, Punjab Finance Act, legal classification, taxation authority, constitutional rights. |
| Court |
Lahore High Court
|
| Entities Involved |
Government of Punjab,
Excise and Taxation Department
|
| Judges |
MUHAMMAD SAJID MEHMOOD SETHI, JUSTICE,
SHAHID, JAMIL KHAN, JUSTICE,
MUHAMMAD KHALID QURESHI
|
| Lawyers |
Mr. Salman Mansoor, Advocate,
Mr. Taffazul H. Rizvi, Advocate,
Mr. Zahoor Ali Nasir Tagga, Advocate,
Mr. Noshab A. Khan, Advocate,
Kh. Haris Ahmad, Advocate
|
| Petitioners |
MUHAMMAD KHALID QURESHI
|
| Respondents |
PROVINCE OF PUNJAB THROUGH SECRETARY, EXCISE AND TAXATION DEPARTMENT, LAHORE AND ANOTHER
|
| Citations |
2017 SLD 1940,
2017 CLC 523
|
| Other Citations |
PLD 1997 SC 582,
1997 PTD 1555,
AIR 1965 Supreme Court 1375,
PLD 2001 Lahore 395,
2001 SCMR 1146,
2007 SCMR 1937,
2016 Lahore 35
|
| Laws Involved |
Constitution of Pakistan, 1973,
Civil Procedure Code (V of 1908),
Punjab Urban Immovable Property Tax Act, 1958
|
| Sections |
25,
142,
142(c),
260,
Fourth Schedule,
27A,
3(2),
12,
13,
14,
16
|