LHC Petition Challenges Punjab Agricultural Tax Increase

A constitutional petition has been filed before the Lahore High Court challenging the Punjab government’s decision to increase agricultural income tax rates, with petitioners alleging that the revised taxation measures were introduced in violation of mandatory legislative procedures prescribed under provincial law.

The petition has been filed jointly by the Judicial Activism Panel and opposition Member of Provincial Assembly Ijaz Shafi.

According to the petition, the provincial authorities issued revised agricultural tax notifications without presenting the proposed changes before the provincial assembly for approval, despite such procedure being required under the governing statutory framework.

The plea further states that the Punjab Agricultural Income Tax Act expressly requires any revision or adjustment in agricultural income tax rates to be laid before the assembly and approved through the prescribed legislative process.

The petitioners contend that the authorities failed to comply with this statutory requirement prior to implementation of the revised tax measures.

It is further argued that the impugned notifications are unconstitutional, unlawful, and detrimental to the agricultural sector, particularly affecting farmers’ financial sustainability and economic livelihoods.

The petition seeks annulment of the challenged notifications and requests the court to declare the revised agricultural income tax measures void and without constitutional or legal authority.