LHC DB dismisses pleas against Cantt property tax

ISLAMABAD: A division bench of the Lahore High Court (LHC) has dismissed hundreds of writ petitions filed by residents of areas under cantonment boards (CBs), who had challenged the levy of property tax as unconstitutional. The petitioners argued that, following the 18th Amendment to the Constitution, the authority to impose taxes on the capital value of immovable property rests exclusively with provincial governments. However, the court rejected the petitions, upholding the validity of the tax imposed by the cantonment boards (CBs). The court held that section 3 of the President’s order number 13 of 1979 is still valid, through which the CBs were empowered to levy such taxes. The LHC has further declared that Section 3(1)(a) of the Cantonments (Urban Immovable Property Tax and Entertainments Duty) Order, 1979 is valid, constitutional, and intra vires the Constitution. No constitutional infirmity or illegality is discernible in the impugned actions. Consequently, all these constitutional petitions, being devoid of merit, stand dismissed, LHC order added. READ ALSO: LHC upholds cantonment tax under PO 13, 1979 The principal and, in fact, the only substantial challenge raised by the petitioners is directed against the vires of Section 3 of the President’s Order No. 13 of 1979. By virtue of the said provision, the Cantonment Boards have been empowered to levy urban immovable property tax on the annual value of buildings and lands situated within their jurisdiction, in accordance with the scheme and provisions of the Cantonments Act, 1924. The petitioners contend that the conferment of such authority under Section 3 of the President’s Order is constitutionally impermissible and therefore liable to be struck down. The LHC has observed that the constitutional validity and continued enforceability of P. O. No. 13 of 1979 have been duly recognized by the superior courts. Furthermore, the subsequent legislative conduct of the Province of Sindh, particularly instances where the Provincial Legislature has expressly repealed the said Order where considered necessary, demonstrates a clear legislative acknowledgment that the Order remained operative unless expressly amended or repealed. The LHC further stated that it is a settled principle of constitutional interpretation that where the Constitution itself validates and preserves a law through a saving clause, the continued operation of such law cannot be defeated merely by changes in legislative competence or redistribution of legislative subjects. Constitutional validation operates independently of legislative lists and remains effective until displaced by express legislative action. The cumulative effect of Articles270-A, 270-AA, the statutory framework of the Cantonments Act, 1924, and the binding pronouncements of the superior courts leaves no room for doubt that the President’s Order No. 13 of 1979 continues to operate with full constitutional protection. In view of the foregoing discussion, we are of the considered opinion that President’s Order No. 13 of 1979 continues to remain in force and to hold the field unless and until it is expressly altered, repealed, or amended by the appropriate legislature in accordance with the Constitution, the LHC maintained. Copyright Business Recorder, 2026

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