The Lahore High Court (LHC) has dismissed hundreds of petitions filed by residents of cantonment areas who had challenged the imposition of property tax, declaring the law constitutional.
The court ruled that Section 3(1)(a) of the Cantonments (Urban Immovable Property Tax and Entertainments Duty) Order, 1979 is valid and in line with the Constitution. It found no legal flaw or constitutional issue in the law or its implementation, and therefore dismissed all petitions as lacking merit.
The main argument presented by the petitioners was against Section 3 of President’s Order No. 13 of 1979. This provision allows cantonment boards to collect property tax on buildings and land within their limits. The petitioners claimed that this power should be considered unconstitutional.
However, the court noted that the validity of this law has already been upheld by higher courts in previous rulings. It also pointed out that actions taken by provincial governments, including instances where the law was repealed in specific regions like Sindh, show that the law remains effective unless formally amended or repealed.
The LHC further explained that laws protected under constitutional provisions cannot be invalidated simply due to changes in legislative authority. Such laws remain in force unless they are clearly repealed through proper legal procedures.
Referring to relevant constitutional articles and past court decisions, the court concluded that President’s Order No. 13 of 1979 continues to have full constitutional protection.
As a result, the court held that the law will remain in effect unless it is officially amended or repealed by the relevant legislature in accordance with the Constitution.
