Agricultural tax: Punjab PA speaker declares notification null and void

LAHORE: In a landmark ruling, Speaker of the Punjab Assembly Malik Muhammad Ahmad Khan has declared the agricultural tax notification issued under an executive order null and void.

Delivering his ruling on the floor of the Punjab Assembly, the speaker made it unequivocally clear that the power to impose taxes rests solely with the elected legislature and cannot be exercised by any government official or administrative authority.

He stated that no executive authority, including the Senior Member of the Board of Revenue, holds the right to levy any form of tax, adding that such notifications constitute a violation of the Punjab Assembly’s privilege.

READ MORE: Provinces, not Centre, to levy agri income tax: LHC

Speaker Malik Muhammad Ahmad Khan further directed the Standing Committee on Legislation to review all taxes imposed by executive authorities and instructed the Law Committee to present its report before the Punjab Assembly within fifteen days.

Following the ruling, members of the assembly thumped their desks in appreciation of the Speaker’s decision.

The Punjab Assembly also made clear that any change in agricultural income tax rates must, by law, be presented before the assembly at the time of the budget. However, the government failed to table the relevant notifications during the budget session for the fiscal year 2025-26. Consequently, all notifications pertaining to changes in tax rates have been declared unconstitutional, unlawful, and void. All tax collections and actions carried out under those rates have likewise been deemed unjustified and illegal, and the entire process has been declared a violation of the Assembly’s privilege.

It is pertinent to mention that session of the Punjab Assembly commenced with a delay of 51 minutes and was presided over by Deputy Speaker Punjab Assembly Zaheer Iqbal Channar.

Copyright Business Recorder, 2026