| Case Details | |
|---|---|
| Case ID | 440c25de-9b3d-43f5-b90c-5ab961b8c71d |
| Body | View case body. Login to View |
| Case Number | Writ Petition No. 4407 of 2015 |
| Decision Date | Jan 25, 2016 |
| Hearing Date | Jan 25, 2016 |
| Decision | The Lahore High Court ruled that the Punjab Revenue Authority had not been lawfully established under the Punjab Revenue Authority Act, 2012. The court determined that the Authority's appointments were invalid due to the lack of a proper establishment notification. Consequently, all actions taken by the Authority, including tax levies and rules framed, were declared illegal. The court emphasized the importance of following due process in establishing public sector organizations to maintain institutional integrity and public trust. The petitioners' challenges against the constitutionality of the Authority and the subsequent validation ordinances were upheld, reinforcing the need for lawful governance and adherence to legislative frameworks. |
| Summary | This case involves the Institute of Architects, Pakistan, challenging the constitutionality of the Punjab Revenue Authority's establishment and operations. The Lahore High Court found that the Authority was never legally constituted under the Punjab Revenue Authority Act, 2012, as it lacked the required notifications for establishment. The court ruled that all actions taken by the Authority, including tax collections and regulatory rules, were void and without legal authority. The ruling underscores the significance of lawful governance in public sector appointments and the necessity for transparency and accountability in tax administration. Keywords include 'Punjab Revenue Authority', 'lawful governance', 'public sector integrity', 'legal authority', and 'tax administration'. This case sets a precedent for future governance issues in Pakistan and emphasizes adherence to legislative procedures for the establishment of governmental bodies. |
| Court | Lahore High Court |
| Entities Involved | Government of Punjab, Punjab Revenue Authority |
| Judges | SYED MANSOOR ALI SHAH, J |
| Lawyers | Syed Reza Ali, Imtiaz Rashid Siddiqui, Barrister Shehryar Kasuri, Muhammad Humzah, Raza Imtiaz, Salman Akram Raja, Malik Ahsan Mehmood, Naveed A. Andrabi, Mansoor Usman Awan, Waseem Ahmad Malik, Muhammad Masood Chishti, Uzair Karamat Bhandari, Mian Muhammad Kashif, Muhammad Suhail Tipu, Muhammad Ajmal Khan, Mian Abdul Ghaffar, Sumaira Khanum, Dr. Ilyas Zafar, Syed Nasir Ali Gillani, Shezada Mazhar, Jawad Khan Lodhi, Asad Raza, Muhammad Mohsin Virk, Abdul Waheed Habib, Moiz Tariq, Zulfiqar Khan, Tanveer Hussain, Raja Jehanzeb Akhtar, Adnan Ahmad, Syed Muhammad Ijaz, Masood Ahmad Wahla, Malik Sahib Khan Awan, Rana Hamad Aslam, Zia Haider Rizvi, Sajjad Haider Rizvi, Zulfiqar Ali Khan, Sikandar Javed, Khurram Shahbaz Butt, Sumair Saeed Ahmad, Khubaib Ahmad, Muhammad Amir Sohail, Ghulam Murtaza, Sirdar Ahmad Jamal, Assad Ullah Jaral, Hamza H. Rashid, Ch. Saeed Ashraf, Imran Anjum Alvi, Saqib Akram Gondal, Ch. Riaz Ahmad Basra, Awais Ahmad Bhatti, Haider Ali Khan, Malik Muhammad Ali Awan, Barrister Ahmad Umar Saqib, Sardar Kalim Ilyas, Hamza Khan, Syed Samar Hussain, Akhtar Javaid Malik, Ali Sibtain Fazli, Hasham Ahmad, Umer Tariq Gill, Mian Muhammad Ismail Thaheem, Mian Muhammad Irfan, Shahid Pervaiz Jami, Mudassar Shuja-ud-Din, Mustafa Kamal, Rao Muhammad Faisal Iqbal, Ch. Waseem Ahmad, Aamir Ch., Afzal Bashir, Rao Qasim Ali Khan, Kh. Mahmood Ayaz, Fawad Malik Awan, Khalil-ur-Rehman, Nasar Ahmad, Ch. Muhammad Jahangir Wahla |
| Petitioners | INSTITUTE OF ARCHITECTS, PAKISTAN (LAHORE CHAPTER) |
| Respondents | others, PROVINCE OF PUNJAB |
| Citations | 2016 SLD 564, 2016 PLD 321, 2016 PTD 1103, (2016) 113 TAX 405, 2016 PTCL 231 |
| Other Citations | 2006 SCMR 1876, PLD 2012 SC 132, PLD 1968 Kar. 552, PLD 1959 SC 127, 1993 SCMR 1589, 1993 SCMR 819, 1998 5 SCC 643 |
| Laws Involved | Punjab Revenue Authority Act, 2012, Constitution of Pakistan, 1973, Punjab Sales Tax on Services Act, 2012 |
| Sections | 3, 3(1), 5, 8, 79, 117, 128, 6, 39 |