LAHORE: The Lahore High court has held that the tax levied by a cantonment board within its jurisdiction under Presidential Order No 13 (PO 13) of 1979 read with the Cantonments Act, 1924 is lawful and within its lawful competence.
The court passed this order in scores of petitions filed against vires of section 3 of the PO 13 of 1979 which empowered the cantonment boards to levy urban immovable property tax on the annual value of buildings and lands situated within its jurisdiction.
The court observed that the levy and collection of property tax by the cantonment boards under PO 13 of 1979 read with the Cantonments Act falls within protective constitutional framework ensuring fiscal continuity and no constitutional infirmity or illegality is discernible in the impugned actions, the court added.
The court 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.
The court also observed that PO 13 of 1979 operates in harmony with this statutory framework.
It neither creates an independent or alien levy nor introduces any unconstitutional exaction rather, it regulates and preserves the fiscal field within cantonment areas by excluding the operation of provincial property tax legislation and reaffirming the authority of cantonment boards under federal law, the court added.
The court remarked that the contention, PO 13 of 1979 stood impliedly repealed after the Eighteenth Amendment is legally untenable.
The court said, the PO 13 of 1979 continues to remain in force in the absence of any express repeal or amendment by the appropriate legislature in terms of Article 270-A(3) read with clause (6) thereof.
Copyright Business Recorder, 2026
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