Punjab Assembly has declared an agricultural tax notification issued through an executive order as null and void, stating that only the elected legislature has the constitutional authority to impose taxes.
Speaker Malik Muhammad Ahmad Khan announced the ruling while presiding over the assembly session, saying that no executive authority, including officials of the Board of Revenue, is empowered to levy taxes.
He said such measures bypass the constitutional process and violate the privileges of the provincial legislature.
Committees directed to review executive tax measures
The speaker directed the Standing Committee on Legislation to review all taxes imposed through executive orders. He also instructed the Law Committee to submit a detailed report within 15 days.
Also read: Sindh Agriculture Income Tax Bill 2025 – Check latest slabs
Lawmakers in the house welcomed the ruling, responding with desk thumping in approval.
Clarification on agricultural income tax
The assembly further clarified that any changes in agricultural income tax rates must be presented during the formal budget session. It noted that relevant notifications for the 2025–26 fiscal year were not tabled before the house.
As a result, the speaker declared such notifications unconstitutional and unlawful, adding that any tax collection carried out under them would be considered illegal.
Session proceedings
The assembly session began with a delay of 51 minutes and was chaired by Deputy Speaker Zaheer Iqbal Channar.
