Punjab Assembly Speaker Malik Muhammad Ahmad Khan on Monday declared an agricultural tax notification issued through an executive order null and void, saying only the elected legislature has the authority to impose taxes.

Delivering his ruling on the assembly floor, the speaker said no executive body, including officials of the Board of Revenue, could legally levy taxes without legislative approval. He said such actions violated the privilege of the assembly and bypassed the constitutional procedure required for taxation.

The speaker also directed the Standing Committee on Legislation to examine all taxes imposed through executive actions, while asking the Law Committee to submit its report within 15 days.

Lawmakers welcomed the ruling by thumping their desks in approval.

The assembly further held that any change in agricultural income tax rates must be presented during the budget session. It noted that the government had failed to table the relevant notifications for the 2025-26 fiscal year.

As a result, the house declared all such notifications unconstitutional and unlawful, and said any tax collected under them would be considered illegal.