Lahore High Court
2025
THLN 1811
2025 PTD 313 | (2024) 130 TAX 237
Laws Cited
Income Tax Ordinance, 2001 | Constitution of Pakistan, 1973 | Law Reforms Ordinance, 1972
Sections
8,8(2)(b) | 141,142, 42(a)(e),143 | 3

MRS. SHEHLA TARIQ SAIGOL AND OTHERS

VS

FEDERATION OF PAKISTAN AND OTHERS

Petitioner(s) by: M/S Salman Akram Raja, Ali Sibtain Fazli, Syed Muhammad Ijaz, Syed Naveed A. Andrabi, Muhammad Ajmal Khan, Shehbaz Butt, Faisal Rasheed Ghauri, Barrister Muhammad Abu Bakar, Azeem Hafeez, Raheel Safdar, Rai Amer Ijaz Kharal, Hammad ul Hassan Hanjra, Basharat Ali Awan, Ibrahim Haroon, Ghias Ahmad, Ahsan Ahmad, Ch. Babar Waheed, Muqaddam Sukhera, Nadeem Shahzad Hashmi, Usman Ali Bhoon. Malik Ahsan Mahmood, Anas Irtiza Awan, Waseem Ahmad Malik, Ch. Wasim Ismail, Muhammad Shabbir Hussain, Mahmood Arif, Ibrahim Shahbaz Butt, Muhammad Ahsan Mahmood, Asad Abbas, Usman Zia, Mudasir Cheema, Abad ur Rehman, Hasham Ahmad Khan, Umar Tariq Gill, Kaivan Hossain Mir, Isa Ahmad Jalil, Muhammad Hamza Rauf, Muhammad Imran Khan, Fahim Khadam, Syed Faryad H. Shah Tirmizi, Khurram Saleem, Muhammad Iqbal Sabri, Raja I-lamza Anwar, Mansha Sukhera, Zeeshan Asif, Muhammad Ali Awan, Omer Iqbal Khawaja, Saqib Qadeer, Muhammad Abrar, Yasir Hameed, Azeem Suleman, Muhammad Arslan Saleem Chaudhry, Mohsin Majeed, Faisal Anwar Minhas, Muhammad Zeeshan Sulehria, Kashif Habib Sheikh, Malik Nadir Ali Sherazi. Muhammad Usman, Muhammad Waseem Akram, Asad Javed Jutt, Ahmad Khalid, Waqar Fayyaz Dogar, Mian Nafees Bashir, Syed Kamal Ali Ilaider. Ashiq Ali Rana, Ch. Sabir Ali, Ali Raza Advocates
Respondent(s) by: r. Asad Ali Bajwa, D.A.G. Mr. Muhammad Mansoor Sial, Asst. Att. General. Ms. Sheeba Qaiser, A.A.G. M/S Barrister Ahmad Pervaiz, Shahzad Ahmad Cheema, Malik Abdullah Raza, Qaiser Zaman, Ibrar Ahmad, Ms. Riaz Begum, Falak Sher Khan, Saffi ul Hassan, Muhammad Nouman Khan, Jawad H. Tarar and Ms. Scheharezade Shahryar, Advocates
Present: SHAHID KARIM, JUSTICE AND ANWAAR HUSSAIN, JUSTICE
JUDGMENT

This appeal under Section 3 of the Law Reforms Ordinance, 1972 brings a challenge to the judgment dated 22.12.2022 passed by a learned Single Judge of this Court. Through this judgment a cluster of appeals (listed in Appendix-I) will also be disposed of. his judgment will also decide a number of on constitutional petitions directly fixed before this Court on the same issue and raising a common challenge.2. In sum, the appellants before the learned Single Judge sought a declaration regarding section 8(2)(b) of the Finance Act, 2022 ("the Act, 2022") to the effect that the provision as outwith the authority of the Parliament and, therefore, the imposition of capital value tax in terms of the provision was ultra vices and unconstitutional. The constitutional petitions were dismissed by the learned Single Judge and the appellants are now before this Court in appeal.3. Section 8(2) b) of the Act, 2022 provides that."8(2) Capital value tax shall be charged on the following assets.(a) _______...

2025 THLN 1811
Lahore High Court
(2025 PTD 313 | (2024) 130 TAX 237)

PRESENT:
SHAHID KARIM, JUSTICE AND ANWAAR HUSSAIN, JUSTICE

MRS. SHEHLA TARIQ SAIGOL AND OTHERS
VS
FEDERATION OF PAKISTAN AND OTHERS

Petitioner(s) by: M/S Salman Akram Raja, Ali Sibtain Fazli, Syed Muhammad Ijaz, Syed Naveed A. Andrabi, Muhammad Ajmal Khan, Shehbaz Butt, Faisal Rasheed Ghauri, Barrister Muhammad Abu Bakar, Azeem Hafeez, Raheel Safdar, Rai Amer Ijaz Kharal, Hammad ul Hassan Hanjra, Basharat Ali Awan, Ibrahim Haroon, Ghias Ahmad, Ahsan Ahmad, Ch. Babar Waheed, Muqaddam Sukhera, Nadeem Shahzad Hashmi, Usman Ali Bhoon. Malik Ahsan Mahmood, Anas Irtiza Awan, Waseem Ahmad Malik, Ch. Wasim Ismail, Muhammad Shabbir Hussain, Mahmood Arif, Ibrahim Shahbaz Butt, Muhammad Ahsan Mahmood, Asad Abbas, Usman Zia, Mudasir Cheema, Abad ur Rehman, Hasham Ahmad Khan, Umar Tariq Gill, Kaivan Hossain Mir, Isa Ahmad Jalil, Muhammad Hamza Rauf, Muhammad Imran Khan, Fahim Khadam, Syed Faryad H. Shah Tirmizi, Khurram Saleem, Muhammad Iqbal Sabri, Raja I-lamza Anwar, Mansha Sukhera, Zeeshan Asif, Muhammad Ali Awan, Omer Iqbal Khawaja, Saqib Qadeer, Muhammad Abrar, Yasir Hameed, Azeem Suleman, Muhammad Arslan Saleem Chaudhry, Mohsin Majeed, Faisal Anwar Minhas, Muhammad Zeeshan Sulehria, Kashif Habib Sheikh, Malik Nadir Ali Sherazi. Muhammad Usman, Muhammad Waseem Akram, Asad Javed Jutt, Ahmad Khalid, Waqar Fayyaz Dogar, Mian Nafees Bashir, Syed Kamal Ali Ilaider. Ashiq Ali Rana, Ch. Sabir Ali, Ali Raza Advocates.

Respondent(s) by: r. Asad Ali Bajwa, D.A.G. Mr. Muhammad Mansoor Sial, Asst. Att. General. Ms. Sheeba Qaiser, A.A.G. M/S Barrister Ahmad Pervaiz, Shahzad Ahmad Cheema, Malik Abdullah Raza, Qaiser Zaman, Ibrar Ahmad, Ms. Riaz Begum, Falak Sher Khan, Saffi ul Hassan, Muhammad Nouman Khan, Jawad H. Tarar and Ms. Scheharezade Shahryar, Advocates.

Law: Income Tax Ordinance, 2001
Sections: 8,8(2)(b)

Law: Constitution of Pakistan, 1973
Sections: 141,142, 42(a)(e),143

Law: Law Reforms Ordinance, 1972
Sections: 3

Disclaimer / Note: We have reproduced the judgment for facilitation of readers; however, the readers must study the original or certified copy of the above said judgment before referring it in any Court of Law. The judgment as reproduced above is a reported judgment available in law magazines and journals namely: 2025 PTD 313 | (2024) 130 TAX 237