The Lahore High Court (LHC) has rejected hundreds of writ petitions filed by residents of cantonment areas who had challenged the imposition of property tax, declaring the levy constitutional and legally valid.
In its ruling, the court held that Section 3(1)(a) of the Cantonments (Urban Immovable Property Tax and Entertainments Duty) Order, 1979 is consistent with the Constitution and does not suffer from any legal or constitutional defect. The court noted that the petitions lacked merit and were therefore dismissed.
The primary argument raised by the petitioners challenged the authority granted under Section 3 of President’s Order No. 13 of 1979. Under this provision, cantonment boards are empowered to impose urban immovable property tax on buildings and land within their jurisdictions in accordance with the Cantonments Act, 1924. The petitioners contended that such powers were unconstitutional and should be struck down.
However, the LHC observed that the validity of President’s Order No. 13 of 1979 has already been upheld by superior courts. It further pointed out that legislative actions, including those taken by the Sindh Assembly where the law was repealed in specific instances, indicate recognition that the order remains in force unless expressly modified or withdrawn.
The court emphasized that, under constitutional principles, a law protected by saving provisions in the Constitution cannot be invalidated simply due to changes in legislative authority or distribution of powers. Such laws continue to operate until they are explicitly amended or repealed through proper legislative process.
Taking into account Articles 270-A and 270-AA, the relevant legal framework, and prior judicial rulings, the court concluded that President’s Order No. 13 of 1979 retains full constitutional protection and continues to remain effective.
Accordingly, the LHC ruled that the law will stay in force unless it is formally altered, repealed, or amended by the competent legislative authority in accordance with the Constitution.
