IN THE SUPREME COURT OF PAKISTAN 
(APPELLATE JURISDICTION) 
 
 
PRESENT: MR. JUSTICE MIAN SAQIB NISAR, HCJ 
 
 
MR. JUSTICE FAISAL ARAB 
 
 
MR. JUSTICE IJAZ UL AHSAN 
 
 
CIVIL APPEALS NO.815 TO 855, 860 TO 974, 1476 TO 1487, 1601 
TO 1743, 1883 TO 2015, 2089 TO 2105 AND 2204 TO 2287 OF 
2016, CIVIL PETITIONS NO.2991-L, 2992-L, 2996-L, 3013-L TO 
3016-L, 2997-L, 3017-L, 3018-L, 3020-L, 3026-L TO 3029-L, 3041-L 
TO 3049-L, 3112-L, 3171-L TO 3179-L OF 2016, 823-L TO 827-L, 
918-L, 956-L TO 958-L, 991-L TO 994-L AND 1032-L TO 1034-L OF 
2017, CIVIL MISC. APPLICATIONS NO.382-L TO 537-L, 1067-L TO 
1077-L AND 1079-L OF 2016 
(Against the judgments dated 26.12.2015, 27.10.2015, 3.11.2015, 11.11.2015, 
16.11.2015, 19.11.2015, 20.11.2015, 22.12.2015, 14.1.2016, 3.2.2016, 9.2.2016, 
16.3.2016, 5.5.2016, 18.5.2016, 19.5.2016, 11.5.2016, 13.5.2016, 16.5.2016, 
17.5.2016, 20.5.2016, 10.5.2016, 31.1.2017, 30.1.2017, 6.2.2017, 8.2.2017, 1.2.2017 
of the Lahore High Court, Lahore passed in W.P.No.15628/2015, 15618/2015, 
15621/2015, 16001/2015, 16643/2015, 17036/2015, 17176/2015, 17238/2015, 
17241/2015, 17243/2015, 17285/2015, 17379/2015, 17386/2015, 17387/2015, 
17526/2015, 17670/2015, 17719/2015, 17768/2015, 17836/2015, 17841/2015, 
17968/2015, 17970/2015, 18051/2015, 18053/2015, 18055/2015, 18089/2015, 
18162/2015, 18164/2015, 18165/2015, 18166/2015, 18167/2015, 18299/2015, 
18301/2015, 18302/2015, 18303/2015, 18304/2015, 18305/2015, 18306/2015, 
18307/2015, 18310/2015, 18311/2015, 18312/2015, 18353/2015, 18376/2015, 
18379/2015, 18417/2015, 18419/2015, 18438/2015, 18439/2015, 18441/2015, 
18626/2015, 18681/2015, 18688/2015, 18746/2015, 18790/2015, 18791/2015, 
18793/2015, 18795/2015, 18746/2015, 18831/2015, 18834/2015, 18853/2015, 
19022/2015, 19044/2015, 19051/2015, 19257/2015, 19285/2015, 19550/2015, 
19555/2015, 19557/2015, 19866/2015, 19874/2015, 19968/2015, 19994/2015, 
20004/2015, 200050/2015, 20069/2015, 20071/2015, 20075/2015, 20077/2015, 
20081/2015, 20097/2015, 20178/2015, 20283/2015, 20379/2015, 20538/2015, 
20584/2015, 20587/2015, 20762/2015, 20887/2015, 22005/2015, 23734/2015, 
23916/2015, 24147/2015, 24180/2015, 24813/2015, 28156/2015, 30300/2015, 
30756/2015, 30757/2015, 30758/2015, 30759/2015, 30761/2015, 32450/2015, 
32750/2015, 34503/2015, 34842/2015, 35432/2015, 18352/2015, 18356/2015, 
19299/2015, 19302/2015, 19307/2015, 19310/2015, 19323/2015, 19344/2015, 
19369/2015, 19376/2015, 19379/2015, 19437/2015, 19516/2015, 19517/2015, 
20593/2015, 20626/2015, 20629/2015, 21189/2015, 22003/2015, 27017/2015, 
28239/2015, 28814/2015, 19510/2015, 18081/2015, 18309/2015, 16465/2015, 
1155/2012, 1156/2012, 1157/2012, 2264/2012, 2265/2012, 2266/2012, 2267/2012, 
2268/2012, 
2269/2012, 
5303/2012, 
5304/2012, 
5305/2012, 
11807/2012, 
11808/2012, 22372/2015, 3401/2012, 3411/2012, 34956/2012, 39416/2015, 
39928/2015, 35592/2015, 906/2016, 86/2016, 87/2016, 88/2016, 151/2016, 
369/2015, 2816/2016, 2817/2016, 2831/2016, 2959/2016, 2961/2016, 3923/2016, 
4406/2016, 4412/2016, 4419/2016, 4421/2016, 4442/2016, 4423/2016, 4424/2016, 
4435/2016, 4440/2016, 4448/2016, 4452/2016, 4455/2016, 4456/2016, 4462/2016, 
4470/2016, 4473/2016, 4480/2016, 4481/2016, 4482/2016, 4448/2016, 4486/2016, 
4488/2016, 4489/2016, 4492/2016, 4499/2016, 4500/2016, 4501/2016, 4502/2016, 
4503/2016, 4506/2016, 4508/2016, 4510/2016, 4512/2016, 4517/2016, 4579/2016, 
4779/2016, 5108/2016, 5109/2016, 5110/2016, 5111/2016, 5115/2016, 5117/2016, 
5119/2016, 5120/2016, 5121/2016, 5131/2016, 5133/2016, 5134/2016, 5136/2016, 
5137/2016, 5138/2016, 5159/2016, 5161/2016, 5163/2016, 5167/2016, 5169/2016, 
5171/2016, 5173/2016, 5174/2016, 5177/2016, 5178/2016, 5179/2016, 5181/2016, 
5182/2016, 5183/2016, 5184/2016, 5186/2016, 5187/2016, 5188/2016, 5190/2016, 
5192/2016, 5193/2016, 5195/2016, 5199/2016, 5205/2016, 5211/2016, 5213/2016, 
5214/2016, 5216/2016, 5218/2016, 5219/2016, 5220/2016, 5221/2016, 5222/2016, 
6102/2016, 5227/2016, 5228/2016, 5230/2016, 5232/2016, 5235/2016, 5248/2016, 
5525/2016, 5620/2016, 5624/2016, 5684/2016, 6029/2016, 6030/2016, 6039/2016, 
6044/2016, 6045/2016, 6046/2016, 6047/2016, 6102/2016, 6104/2016, 6105/2016, 
6107/2016, 6108/2016, 6111/2016, 6116/2016, 6118/2016, 6290/2016, 6295/2016, 
6298/2016, 6299/2016, 6302/2016, 6303/2016, 6305/2016, 6307/2016, 6310/2016, 
6316/2016, 6376/2016, 6377/2016, 6378/2016, 7379/2016, 6677/2016, 7602/2016, 
C.A. No.815/2016 etc. 
-: 2 :- 
 
8110/2016, 8112/2016, 8239/2016, 8734/2016, 8736/2016, 8748/2016, 8749/2016, 
6028/2016, 4490/2016, 5189/2016, 5234/2016, 5410/2016, 6289/2016, 6312/2016, 
6315/2016, 6317/2016, 8392/2016, 8906/2016, 8922/2016, 8923/2016, 8925/2016, 
8927/2016, 8928/2016, 8929/2016, 8930/2016, 8932/2016, 8933/2016, 8935/2016, 
8936/2016, 8937/2016, 8939/2016, 8940/2016, 8941/2016, 8942/2016, 8944/2016, 
8945/2016, 8946/2016, 8947/2016, 8948/2016, 8949/2016, 8950/2016, 8951/2016, 
8953/2016, 8954/2016, 8955/2016, 8956/2016, 8957/2016, 8958/2016, 8955/2016, 
8961/2016, 8962/2016, 8963/2016, 8964/2016, 8965/2016, 9004/2016, 9033/2016, 
9034/2016, 9714/2016, 9811/2016, 9814/2016, 9815/2016, 9816/2016, 9817/2016, 
9818/2016, 
9819/2016, 
9820/2016, 
9821/2016, 
9822/2016, 
9824/2016, 
10137/2016, 10139/2016, 10140/2016, 10142/2016, 10144/2016, 10148/2016, 
10149/2016, 10150/2016, 10155/2016, 10156/2016, 10157/2016, 10158/2016, 
10159/2016, 10160/2016, 10161/2016, 10164/2016, 10776/2016, 11200/2016, 
11203/2016, 11205/2016, 11207/2016, 11305/2016, 11308/2016, 11310/2016, 
11313/2016, 11315/2016, 11597/2016, 11696/2016, 13361/2016, 13363/2016, 
13375/2016, 13815/2016, 13817/2016, 13819/2016, 13840/2016, 14039/2016, 
14040/2016, 14041/2016, 14042/2016, 14043/2016, 14044/2016, 14045/2016, 
14047/2016, 14048/2016, 14049/2016, 14050/2016, 14051/2016, 14052/2016, 
14053/2016, 14055/2016, 14056/2016, 14058/2016, 14373/2016, 14375/2016, 
14630/2016, 14633/2016, 14634/2016, 14635/2016, 14634/2016, 14719/2016, 
14720/2016, 14723/2016, 14724/2016, 14725/2016, 14746/2016, 14747/2016, 
14748/2016, 14751/2016, 14755/2016, 14756/2016, 14757/2016, 14758/2016, 
14775/2016, 14776/2016, 14779/2016, 14780/2016, 14781/2016, 14782/2016, 
14784/2016, 14785/2016, 14787/2016, 16668/2016, 16671/2016, 16676/2016, 
16678/2016, 16681/2016, 16696/2016, 16709/2016, 16769/2016, 167773/2016, 
16843/2016, 16709/2016, 16872/2016, 16874/2016, 16886/2016, 16924/2016, 
16926/2016, 16927/2016, 9714/2016, 16714/2016, 16868/2016, 12966/2016, 
15459/2016, 15647/2016, 16082/2016, 16083/2016, 16242/2016, 16243/2016, 
16245/2016, 16246/2016, 16248/2016, 16249/2016, 16256/2016, 16257/2016, 
16258/2016, 16267/2016, 16272/2016, 16274/2016, 16275/2016, 16276/2016, 
16277/2016, 16278/2016, 16280/2016, 16281/2016, 16282/2016, 16283/2016, 
16334/2016, 
16498/2016, 
16500/2016, 
16932/2016 
& 
A.Nos.16984/2016,  
16985/2016, 16986/2016, 16987/2016, 16988/2016, 16989/2016, 16992/2016, 
16994/2016, 16996/2016, 16998/2016, 17000/2016, 17101/2016, 17102/2016, 
17104/2016, 
17105/2016, 
W.Ps.No.17106/2016, 
17137/2016, 
17144/2016, 
17146/2016, 17147/2016, 17149/2016, 17151/2016, 17152/2016, 17153/2016, 
17154/2016, 17156/2016, 17157/2016, 17157/2016, 17160/2016, 17161/2016, 
17162/2016, 17163/2016, 17164/2016, 17165/2016, 17166/2016, 17169/2016, 
17172/2016, 17175/2016, 17176/2016, 17179/2016, 17180/2016, 17194/2016, 
17200/2016, 17203/2016, 17204/2016, 17205/2016, 17207/2016, 17208/2016, 
17235/2016, 17236/2016, 17237/2016, 17238/2016, 16098/2016, 16990/2016, 
16499/2016, 17155/2016, 17181/2016, 17191/2016, 16497/2016, 13603/2016, 
17141/2016, 17158/2016, 16099/2016, 15829/2016, 15830/2016, 15832/2016, 
15834/2016, 15732/2016, 15733/2016, 15753/2016, 15764/2016, 15756/2016, 
15761/2016, 15763/2016, 15764/2016, 15828/2016, 16052/2016, 15590/2016, 
15591/2016, 15611/2016, 15626/2016, 15627/2016,  15628/2016, 15629/2016, 
15630/2016, 
15631/2016, 
4876/2015, 
5206/2015, 
5207/2015, 
5208/2015, 
5212/2015, 7803/2016, 6865/2015, 8541/2015, 493/2016, 4749/2016, 8118/2015, 
8427/2016, 13416/2016, 491/2016, 9347/2015 and 8557/2015) 
 
 
In C.A.815/2016: 
Member 
(Taxes) 
Board 
of 
Revenue 
Punjab,Lahore,etc v. Qaiser Abbas 
 
In C.A.816/2016: 
Member 
(Taxes), 
Board 
of 
Revenue 
Punjab,Lahore,etc v. Syed Fakhar Riaz 
 
In C.A.817/2016: 
Member 
(Taxes), 
Board 
of 
Revenue 
Pujnab,Lahore,etc v. Muhammad Arshad 
 
In C.A.818/2016: 
Member 
(Taxes), 
Board 
of 
Revenue 
Punjab,Lahore,etc v. Khursheed Bibi 
 
In C.A.819/2016: 
Province of Punjab through its Chief Secretary, 
Punjab, Lahore, etc v. Syed Javed Hasnain Shah 
 
C.A. No.815/2016 etc. 
-: 3 :- 
 
In C.A.820/2016: 
Government of the Punjab through Ministry of 
Finance,Civil Secretariat,Lahore,etc v. Abdul 
Razzaq 
 
In C.A.821/2016: 
Province of Punjab through District Collector, 
Chiniot, etc v. Bilal Ahmad ,etc 
 
In C.A.822/2016: 
Province of Pnujab through Chief Secretary, 
Punjab,Lahore,etc v. Ghulam Dastagir Lak 
 
In C.A.823/2016: 
Government of the Punjab through Ministry of 
Finance,Civil Secretariat,Lahore,etc v. Asghar Ali 
 
In C.A.824/2016: 
Government of the Punjab through Ministry of 
Finance,Civil Secretariat,Lahore,etc v. Walayat 
Ali 
 
In C.A.825/2016: 
Government of the Punjab through Ministry of 
Finance, 
Civil 
Secretariat, 
Lahore, 
etc 
v. 
Muhammad Ameen 
 
In C.A.826/2016: 
Government of the Punjab through Ministry of 
Finance,Civil Secretariat,Lahore,etc v. Malik 
Zaheer Abbas 
 
In C.A.827/2016: 
Province of Punjab through its Chief Secretary, 
Punjab,Lahore,etc v. Muhammad Hayat 
 
In C.A.828/2016: 
Province of Punjab Through its Chief Secretary, 
Punjab,Lahore,etc v. Imran Ahmad Maikan 
 
In C.A.829/2016: 
Province of Punjab through its Chief Secretary, 
Punjab,Lahore,etc 
v. 
Ch.Iftekhar 
Hussain 
Gondal 
 
In C.A.830/2016: 
Province of Punjab Through its Chief Secretary, 
Punjab,Lahore,etc v. Muhammad Shoaib shah 
 
In C.A.831/2016: 
Province of Punjab Through its Chief Secretary, 
Punjab,Lahore,etc v. Mian Faisal Shafi 
 
In C.A.832/2016: 
Government of the Punjab through Ministry of 
Finance,Civil Secretariat,Lahore,etc v. Safdar Ali 
Wahla 
 
In C.A.833/2016: 
Government of the Punjab through its Chief 
Secretary,,Civil 
Secretariat,Lahore,etc 
v. 
Muhammad Saeed Akhtar 
 
In C.A.834/2016: 
Government of the Punjab Through its Chief 
Secretary, 
Punjab,Lahore,etc 
v. 
Mian 
Muhammad Ashraf Kalyar 
 
In C.A.835/2016: 
Government of the Punjab through its Chief 
Secretary,,Civil 
Secretariat,Lahore,etc 
v. 
Mrs.Safdar Bivi 
 
In C.A.836/2016: 
Province 
of 
the 
Punjab 
through 
District 
C.A. No.815/2016 etc. 
-: 4 :- 
 
Collector,Chiniot,etc v. Khalid Mehmood,etc 
 
In C.A.837/2016: 
Province 
of 
the 
Punjab 
through 
District 
Collector,Chiniot,etc v. Zafar Abbas,etc 
 
In C.A.838/2016: 
Government of Punjab Through its Secretary 
Law and Parliamentary Affairs, Department, 
Lahore, etc v. Azmat Ali Malhi 
 
In C.A.839/2016: 
Government of Punjab Through its Secretary 
Law and Parliamentary Affairs, Department, 
Lahore, etc v. Saif Ullah Mangat 
 
In C.A.840/2016: 
Government of Punjab Through its Secretary 
Law and Parliamentary Affairs, Department, 
Lahore, etc v. Muhammad Asad Mangat 
 
In C.A.841/2016: 
Province of Punjab through its Chief Secretary, 
Lahore, etc v. Syed Nusrat Abbas Sherazi 
 
In C.A.842/2016: 
Province of Punjab through its Chief Secretary, 
Punjab, Lahore, etc v. Fahad Farooq 
 
In C.A.843/2016: 
Province of Punjab through its Chief Secretary, 
Punjab, Lahore, etc v. Ehtisham Suleman Zahid 
 
In C.A.844/2016: 
Province of Punjab through its Chief Secretary, 
Punjab, Lahore, etc v. Mubashir Farooq 
 
In C.A.845/2016: 
Province of Punjab through its Chief Secretary, 
Punjab, Lahore, etc v. Muhammad Musaddaq 
Farooq 
 
In C.A.846/2016: 
Province of Punjab through its Chief Secretary, 
Punjab, Lahore, etc v. Muhammad Qasim 
Farooq, etc 
 
In C.A.847/2016: 
Province of Punjab through its Chief Secretary, 
Punjab ,Lahore,etc v. Fahad Farooq 
 
In C.A.848/2016: 
Province 
of 
Punjab 
through 
its 
Chief 
Secretary,Punjab,Lahore,etc 
v. 
Muhammad 
Masadaq Farooq 
 
In C.A.849/2016: 
Province of Punjab through its Chief Secretary, 
Punjab,Lahore,etc v. Haq Nawaz Malik 
 
In C.A.850/2016: 
Province 
of 
Punjab 
through 
its 
Chief 
Secretary,Punjab,Lahore,etc v. Rizwan ul Haq 
 
In C.A.851/2016: 
Province of the Punjab through its Chief 
Secretary 
Punjab, 
Lahore, 
etc 
v. 
Mian 
Muhammad Ashfaq 
 
In C.A.852/2016: 
Province of Punjab through its Chief Secretary, 
Punjab,Lahore,etc v. Muhammad Qasim Farooq 
 
In C.A.853/2016: 
Province of Punjab Through its Chief Secretary, 
C.A. No.815/2016 etc. 
-: 5 :- 
 
Punjab,Lahore,etc v. Mian Muhammad Farooq 
 
In C.A.854/2016: 
Province of Punjab through its Chief Secretary, 
Punjab,Lahore,etc v. Abdul Khaliq 
 
In C.A.855/2016: 
Province of Punjab through its Chief Secretary, 
Punjab,Lahore,etc v. Mubashir Farooq 
 
In C.A.860/2016: 
Province of Punjab Through its Chief Secretary, 
Punjab,Lahore,etc v. Ahmad Suleman Zahid 
 
In C.A.861/2016: 
Province of Punjab Through its Chief Secretary, 
Punjab,Lahore,etc v. Mian Muhammad Farooq 
 
In C.A.862/2016: 
Member 
(Taxes) 
Board 
of 
Revenue 
Punjab,Lahore,etc v. Tahir Mustafa 
 
In C.A.863/2016: 
Member 
(Taxes) 
Board 
of 
Revenue 
Punjab,Lahore,etc v. Adnan Khan 
 
In C.A.864/2016: 
Province of Punjab Through its Chief Secretary, 
Punjab,Lahore,etc v. Muhammad Akbar Virk 
 
In C.A.865/2016: 
Government of the Punjab through Ministry of 
Finance,Civil Secretariat,Lahore,etc v. Rameez 
Tariq,etc 
 
In C.A.866/2016: 
Member 
(Taxes) 
Board 
of 
Revenue 
Punjab,Lahore,etc v. Mubashar Nawaz 
 
In C.A.867/2016: 
Member 
(Taxes) 
Board 
of 
Revenue 
Punjab,Lahore,etc v. Mohsin Khan 
 
In C.A.868/2016: 
Government of the Punjab through Ministry of 
Finance,Civil Secretariat,Lahore,etc v. Anwar ul 
Haq 
In C.A.869/2016: 
Government of the Punjab through Ministry of 
Finance,Civil Secretariat,Lahore,etc v. Abdul 
Latif 
 
In C.A.870/2016: 
Government of Punjab Through its Secretary 
Law and Parliamentary Affairs, Department, 
Lahore, etc v. Muhammad Amin Warraich 
 
In C.A.871/2016: 
Province of Punjab Through its Chief Secretary, 
Punjab, Lahore, etc v. Muhammad Ahmad 
Samar Saleem 
 
In C.A.872/2016: 
Province of Punjab Through its Chief Secretary, 
Punjab,Lahore,etc v. Pervaiz Rashid,etc 
 
In C.A.873/2016: 
Province of Punjab Through its Chief Secretary, 
Punjab,Lahore,etc v. Muhammad Shafi,etc 
 
In C.A.874/2016: 
Government of the Punjab through Ministry of 
Finance,Civil 
Secretariat,Lahore,etc 
v. 
Muhammad Musharaf 
 
C.A. No.815/2016 etc. 
-: 6 :- 
 
In C.A.875/2016: 
Government of the Punjab through Ministry of 
Finance,Civil 
Secretariat,Lahore,etc 
v. 
Syed 
Nasir Jamal 
 
In C.A.876/2016: 
Government of the Punjab through Ministry of 
Finance,Civil 
Secretariat,Lahore,etc 
v. 
Syed 
Nasir Jamal 
 
In C.A.877/2016: 
Government of the Punjab through Ministry of 
Finance,Civil 
Secretariat,Lahore,etc 
v. 
Muhammad Yousaf Ali 
 
In C.A.878/2016: 
Province of Punjab Through its Chief Secretary, 
Punjab,Lahore,etc v. Muhammad Akhtar,etc 
 
In C.A.879/2016: 
Province of Punjab through District Collector, 
Chiniot, etc v. Sardar Hassan Mahmood 
 
In C.A.880/2016: 
Province of Punjab Through its Chief Secretary, 
Punjab,Lahore,etc v. Mazhar Hussain Shah 
 
In C.A.881/2016: 
Province 
of 
Punjab 
through 
District 
Collector,Chiniot,etc v. Muhammad Shakeel,etc 
 
In C.A.882/2016: 
Government of the Punjab through Ministry of 
Finance,Civil Secretariat,Lahore,etc v. Javed 
Iqbal 
 
In C.A.883/2016: 
Province 
of 
the 
Punjab 
through 
District 
Collector,Chiniot,etc v. Mukhtar Ahmad 
 
In C.A.884/2016: 
Government of the Punjab through Ministry of 
Finance,Civil Secretariat,Lahore,etc v. Shahid 
Hayat,etc 
 
In C.A.885/2016: 
Government of the Punjab through Secretary 
Law And Parliamentary Affairs, Lahore, etc v. 
Asif Javaid 
 
In C.A.886/2016: 
Province of Punjab through District Collector, 
Chiniot, etc v. Rafique Ahmad Nafees, etc 
 
In C.A.887/2016: 
Government of the Punjab through Ministry of 
Finance,Civil Secretariat,Lahore,etc v. Abdul 
Hameed 
 
In C.A.888/2016: 
Member 
(Taxes) 
Board 
of 
Revenue 
Punjab,Lahore,etc v. Ashifa Riaz 
 
In C.A.889/2016: 
Member 
(Taxes) 
Board 
of 
Revenue 
Punjab,Lahore,etc v. Taashfeen Riaz 
 
In C.A.890/2016: 
Government of the Punjab through Ministry of 
Finance,Civil 
Secretariat,Lahore,etc 
v. 
Muhammad Younas 
 
In C.A.891/2016: 
Government of the Punjab through Ministry of 
Finance,Civil Secretariat,Lahore,etc v. Manzoor 
C.A. No.815/2016 etc. 
-: 7 :- 
 
Ahmad Sajid 
 
In C.A.892/2016: 
Government of the Punjab through Ministry of 
Finance,Civil Secretariat,Lahore,etc v. Zahid 
Mehmood Khan 
 
In C.A.893/2016: 
Government of the Punjab through Secretary 
Law And Parliamentary Affairs, Lahore, etc v. 
Muhammad Riaz Khan 
 
In C.A.894/2016: 
Government of the Punjab through Secretary 
Law And Parliamentary Affairs, Lahore, etc v. 
Muhammad Ramzan 
 
In C.A.895/2016: 
Province of Punjab through District Collector, 
Chiniot, etc v. Muhammad Saleem, etc 
 
In C.A.896/2016: 
Member 
(Taxes) 
Board 
of 
Revenue 
Punjab,Lahore,etc v. Farooq Nazir 
 
In C.A.897/2016: 
Member 
(Taxes) 
Board 
of 
Revenue 
Punjab,Lahore,etc v. Masood Anwar 
 
In C.A.898/2016: 
Member 
(Taxes) 
Board 
of 
Revenue 
Punjab,Lahore,etc v. Aftikhar Ahmad 
 
In C.A.899/2016: 
Member 
(Taxes) 
Board 
of 
Revenue 
Punjab,Lahore,etc v. Farooq Nazir 
 
In C.A.900/2016: 
Member 
(Taxes) 
Board 
of 
Revenue 
Punjab,Lahore,etc v. Rana Muhammad Akram 
Khan 
 
In C.A.901/2016: 
Member 
(Taxes) 
Board 
of 
Revenue 
Punjab,Lahore,etc v. Muhammad Aslam 
 
In C.A.902/2016: 
Government of the Punjab through its Chief 
Secretary, Lahore, etc v. Syed Muhammad Ali 
 
In C.A.903/2016: 
Government of the Punjab through Secretary 
Law And Parliamentary Affairs, Lahore, etc v. 
Ch.Inayat Ullah 
 
In C.A.904/2016: 
Government of the Punjab through its Chief 
Secretary, Lahore, etc v. Haji Muhammad 
Younis 
 
In C.A.905/2016: 
Province of Punjab Through its Chief Secretary, 
Punjab,Lahore,etc v. Syed Ehsar ur Rehman 
 
In C.A.906/2016: 
Government of the Punjab through Ministry of 
Finance,Civil 
Secretariat,Lahore,etc 
v. 
Nasir 
Abbas Khan 
 
In C.A.907/2016: 
Government of the Punjab through Ministry of 
Finance,Civil Secretariat,Lahore,etc v. Ahmad 
Ejaz Khan 
 
C.A. No.815/2016 etc. 
-: 8 :- 
 
In C.A.908/2016: 
Government of the Punjab through Secretary 
Law And Parliamentary Affairs, Lahore, etc v. 
Muhammad Saad Ullah Khan 
 
In C.A.909/2016: 
Government of the Punjab through Secretary 
Law And Parliamentary Affairs, Lahore, etc v. 
Nasir Ali Khan 
 
In C.A.910/2016: 
Government of the Punjab through Ministry of 
Finance,Civil Secretariat,Lahore,etc v. Syed Afzal 
Hussain Shah 
 
In C.A.911/2016: 
Province of the Punjab through its Chief 
Secretary,Punjab, Lahore, etc v. Ch.Sikandar 
Hayat 
 
In C.A.912/2016: 
Province of the Punjab through its Chief 
Secretary,Punjab, Lahore, etc v. Muhammad 
Afzal 
 
In C.A.913/2016: 
Assistant Commissioner/Collector Samundari 
District Faisalabad,etc v. Rana Muhammad 
Farooq Saeed Khan 
 
In C.A.914/2016: 
Government of the Punjab through Ministry of 
Finance,Civil Secretariat,Lahore,etc v. Hafeez 
Ahmad Khan 
 
In C.A.915/2016: 
Province of Punjab through District Collector, 
Chiniot, etc v. Haji Abdul Mateen Khan 
 
In C.A.916/2016: 
Assistant Commissioner/Collector Sumundari, 
District Faisalabad,etc v. Rana Muhammad Bilal 
Farooq 
 
In C.A.917/2016: 
Government of Punjab through Ministry of 
Finance,Civil 
Secretariat, 
Lahore, 
etc 
v. 
Muhammad Arshad Naeem 
 
In C.A.918/2016: 
Province of Punjab Through its Chief Secretary, 
Punjab,Lahore,etc v. Ahmad Raza Khan 
 
In C.A.919/2016: 
Province of Punjab Through its Chief Secretary, 
Punjab,Lahore,etc v. Saif Ullah Khan 
 
In C.A.920/2016: 
Province of Punjab Through its Chief Secretary, 
Punjab,Lahore,etc v. Zafar Ullah Khan 
 
In C.A.921/2016: 
Province of Punjab Through its Chief Secretary, 
Punjab,Lahore,etc v. Ch.Zia Ullah Khan 
 
In C.A.922/2016: 
Province of Punjab Through its Chief Secretary, 
Punjab,Lahore,etc v. Bilal Zafar 
 
In C.A.923/2016: 
Government 
of 
Punjab 
Through 
its 
Chief 
Secretary, Punjab,Lahore,etc v. Khalid Mehmood 
Hassan 
 
C.A. No.815/2016 etc. 
-: 9 :- 
 
In C.A.924/2016: 
Government 
of 
Punjab 
Through 
its 
Chief 
Secretary, Punjab,Lahore,etc v. Atta Muhammad 
Taheem 
 
In C.A.925/2016: 
Government 
of 
Punjab 
Through 
its 
Chief 
Secretary, Punjab,Lahore,etc v. Muhammad 
Arshad 
 
In C.A.926/2016: 
Province of Punjab through its Chief Secretary, 
Punjab,Lahore,etc v. Muhammad Ashraf Gondal 
 
In C.A.927/2016: 
Government 
of 
Punjab 
Through 
its 
Chief 
Secretary, Punjab,Lahore,etc v. Tariq Javed 
Anjum,etc 
 
In C.A.928/2016: 
Government 
of 
Punjab 
Through 
its 
Chief 
Secretary, Punjab,Lahore,etc v. Faheem Iqbal 
 
In C.A.929/2016: 
Member 
(Taxes) 
Board 
of 
Revenue 
Punjab,Lahore,etc v. Tariq Mehmood 
 
In C.A.930/2016: 
Province of Punjab Through its Chief Secretary, 
Punjab,Lahore,etc v. Gul Muhammad 
 
In C.A.931/2016: 
Government of the Punjab through Ministry of 
Finance,Civil 
Secretariat,Lahore,etc 
v. 
Muhammad Aslam Shah 
 
In C.A.932/2016: 
Government of the Punjab through Ministry of 
Finance,Civil 
Secretariat,Lahore,etc 
v. 
Muhammad Aslam Shah 
 
In C.A.933/2016: 
Member 
(Taxes) 
Board 
of 
Revenue 
Punjab,Lahore,etc v. Niaz Ahmad 
 
In C.A.934/2016: 
Member 
(Taxes) 
Board 
of 
Revenue 
Punjab,Lahore,etc v. Anwaar Ahmad 
 
In C.A.935/2016: 
Government of the Punjab through Ministry of 
Finance,Civil Secretariat,Lahore,etc v. Bashir 
Ahmad 
 
In C.A.936/2016: 
Member 
(Taxes) 
Board 
of 
Revenue 
Punjab,Lahore,etc v. Nazeer Ahmad 
 
In C.A.937/2016: 
Province of Punjab Through its Chief Secretary, 
Punjab,Lahore,etc v. Fateh Sher 
 
In C.A.938/2016: 
Government 
of 
Punjab 
Through 
its 
Chief 
Secretary, Punjab,Lahore,etc v. Nauman Ullah 
Khan Chathha 
 
In C.A.939/2016: 
Government 
of 
Punjab 
Through 
its 
Chief 
Secretary, Punjab,Lahore,etc v. Hamad Rasool 
Hanjra 
 
In C.A.940/2016: 
Government of the Punjab through Ministry of 
Finance,Civil 
Secretariat,Lahore,etc 
v. 
Asad 
C.A. No.815/2016 etc. 
-: 10 :- 
 
Zaman 
 
In C.A.941/2016: 
Government 
of 
Punjab 
Through 
its 
Chief 
Secretary, 
Punjab,Lahore,etc 
v. 
Rana 
Muhammad Yousaf 
 
In C.A.942/2016: 
Province of Punjab Through its Chief Secretary, 
Punjab,Lahore,etc v. Rana Mushtaq Ahmad 
 
In C.A.943/2016: 
Government of the Punjab through Ministry of 
Finance,Civil 
Secretariat,Lahore,etc 
v. 
Muhammad Bin Naeem 
 
In C.A.944/2016: 
Government of the Punjab through Ministry of 
Finance,Civil 
Secretariat,Lahore,etc 
v. 
Muhammad Nawaz 
 
In C.A.945/2016: 
Government of the Punjab through Ministry of 
Finance,Civil 
Secretariat,Lahore,etc 
v. 
Aftab 
Iqbal Pannu 
 
In C.A.946/2016: 
Member 
(Taxes) 
Board 
of 
Revenue 
Punjab,Lahore,etc v. Khalid Mahmood Khan 
 
In C.A.947/2016: 
Government of the Punjab through Ministry of 
Finance,Civil Secretariat,Lahore,etc v. Syed Ali 
Kazmi 
 
In C.A.948/2016: 
Member 
(Taxes) 
Board 
of 
Revenue 
Punjab,Lahore,etc v. Syed Farhat Mehdi Kazmi 
 
In C.A.949/2016: 
Province of the Punjab through its Chief 
Secretary, Lahore, etc v. Akhtar Hussain @ 
Muhammad Akhtar Chishti 
 
In C.A.950/2016: 
Government of the Punjab through Ministry of 
Finance,Civil Secretariat,Lahore,etc v. Safdar Ali 
 
In C.A.951/2016: 
Government of the Punjab through Secretary 
Finance, Lahore, etc v. Muhammad Junaid 
Anwar Chaudhry 
 
In C.A.952/2016: 
Government of the Punjab through Ministry of 
Finance,Civil 
Secretariat,Lahore,etc 
v. 
Muhammad Saeed 
 
In C.A.953/2016: 
Province of Punjab through its Chief Secretary, 
Punjab, Lahore, etc v. Abdul Wahid 
 
In C.A.954/2016: 
Assistant 
Commissioner, 
Tehsil 
Sambrial, 
District Sialkot v. Ch. Safdar Ali 
 
In C.A.955/2016: 
Government of the Punjab through Chief 
Secretary, Lahore, etc v. Muhammad Arshad 
 
In C.A.956/2016: 
Government of the Punjab through Chief 
Secretary, Lahore, etc v. Rana Muhammad 
Ashraf Khan 
C.A. No.815/2016 etc. 
-: 11 :- 
 
 
In C.A.957/2016: 
Government of the Punjab through Chief 
Secretary, Lahore, etc v. Muhammad Vakil Khan 
Manj 
 
In C.A.958/2016: 
Government of the Punjab through Chief 
Secretary, Lahore, etc v. Ch. Naimat Ali 
 
In C.A.959/2016: 
Government of the Punjab through Chief 
Secretary, Lahore, etc v. Zafar Pervaiz 
 
In C.A.960/2016: 
Government of the Punjab through Chief 
Secretary, Lahore, etc v. Ch. Muhammad 
Ishaque 
 
In C.A.961/2016: 
Government of the Punjab through Chief 
Secretary, Lahore, etc v. Zafar Mahmood 
 
In C.A.962/2016: 
Government of the Punjab through Chief 
Secretary, Lahore, etc v. Ch. Muhammad 
Mushtaq 
 
In C.A.963/2016: 
Government of the Punjab through Chief 
Secretary, Civil Secretariat, Lahore, etc v. Zafar 
Pervaiz 
 
In C.A.964/2016: 
Assistant Commissioner/Collector, Tehsil Model 
Town, Lahore,etc v. Mian Haseeb Ilyas 
 
In C.A.965/2016: 
Assistant Commissioner/Collector, Tehsil Model 
Town, Lahore,etc v. Mian Mehraj Din, etc 
 
In C.A.966/2016: 
Assistant Commissioner/Collector, Tehsil Model 
Town, Lahore,etc v. Mian Muhammad Illyas 
Mehraj 
 
In C.A.967/2016: 
Government of the Punjab through Chief 
Secretary, Civil Secretariat, Lahore, etc v. 
Ghulam Abbas Chatha 
 
In C.A.968/2016: 
Government of the Punjab through Chief 
Secretary, Civil Secretariat, Lahore, etc v. 
Muhammad Akram 
 
In C.A.969/2016: 
Government of the Punjab through Chief 
Secretary, Civil Secretariat, Lahore, etc v. Rauf 
Iqbal, etc 
 
In C.A.970/2016: 
Government of the Punjab through Chief 
Secretary, Civil Secretariat, Lahore, etc v. Irshad 
Ali 
 
In C.A.971/2016: 
Government of the Punjab through Chief 
Secretary, Civil Secretariat, Lahore, etc v. 
Muhammad Khan 
 
In C.A.972/2016: 
Government of the Punjab through Chief 
Secretary, Civil Secretariat, Lahore, etc v. 
C.A. No.815/2016 etc. 
-: 12 :- 
 
Muhammad Wakeel Khan 
 
In C.A.973/2016: 
Government of the Punjab through Chief 
Secretary, Civil Secretariat, Lahore, etc v. Khan 
Muhammad Arshad Khan (Late) 
 
In C.A.974/2016: 
Government of the Punjab through Chief 
Secretary, Civil Secretariat, Lahore, etc v. 
Zulfiqar Ali 
 
In C.A.1476/2016: 
Province of Punjab through its Chief Secretary, 
Lahore, etc v. Ayesha Asghar 
 
In C.A.1477/2016: 
Province of Punjab through its Chief Secretary, 
Punjab Lahore,etc v. Ghulam Abbas 
 
In C.A.1478/2016: 
Province of Punjab through its Chief Secretary, 
Punjab Lahore,etc v. Malik Allah Bakhsh 
 
In C.A.1479/2016: 
Province of Punjab through its Chief Secretary, 
Punjab Lahore,etc v. Malik Ameer Mukhtar 
Sangha 
 
In C.A.1480/2016: 
Province of Punjab through its Chief Secretary, 
Punjab Lahore,etc v. Mureed Hussain 
 
In C.A.1481/2016: 
Government of Punjab through its Secretary 
Law And Parliamentary Affairs Department, 
Punjab Lahore,etc v. Khalid Latif Mughal 
 
In C.A.1482/2016: 
Province of Punjab through its Chief Secretary, 
Punjab Lahore,etc v. Suleman Yousaf 
 
In C.A.1483/2016: 
Province of Punjab through its Chief Secretary, 
Punjab Lahore,etc v. Rizwan Yousaf 
 
In C.A.1484/2016: 
Province of Punjab through its Chief Secretary, 
Punjab Lahore,etc v. Sarfraz Ahmad Abbasi 
 
In C.A.1485/2016: 
Government of the Punjab through Chief 
Secretary, Punjab Civil Secretariat, Lahore,etc v. 
Muhammad Iqbal 
 
In C.A.1486/2016: 
Government of the Punjab through Chief 
Secretary, Punjab Civil Secretariat, Lahore,etc v. 
Zulfiqar Ali 
 
In C.A.1487/2016: 
Province of Punjab through its Chief Secretary, 
Punjab, Lahore, etc v. Muhammad Ajmal Khan 
 
In C.A.1601/2016: 
Government of the Punjab through its Chief 
Secretary, Lahore, etc v. Tahir Abbas 
 
In C.A.1602/2016: 
Government of the Punjab through its Chief 
Secretary, Lahore, etc v. Muhammad Tufai 
 
In C.A.1603/2016: 
Government of the Punjab through its Chief 
Secretary, Lahore, etc v. Mureed Abbas 
C.A. No.815/2016 etc. 
-: 13 :- 
 
 
In C.A.1604/2016: 
Government of the Punjab through its Chief 
Secretary, Lahore, etc v. Mst. Shareen Fatima 
 
In C.A.1605/2016: 
Government of the Punjab through its Chief 
Secretary, Lahore, etc v. Habibullah 
 
In C.A.1606/2016: 
Government of the Punjab through its Chief 
Secretary, Lahore, etc v. Mian Ghaman Hussain 
 
In C.A.1607/2016: 
Government of the Punjab through its Chief 
Secretary, Lahore, etc v. Raey Zahoor Ahmad 
 
In C.A.1608/2016: 
Government of the Punjab through its Chief 
Secretary, Lahore, etc v. Muhammad Sarfraz 
 
In C.A.1609/2016: 
Government of the Punjab through its Chief 
Secretary, Lahore, etc v. Ghulam Muhammad 
Murtaza 
 
In C.A.1610/2016: 
Government of the Punjab through its Chief 
Secretary, Lahore, etc v. Bashir Ahmad Khan 
 
In C.A.1611/2016: 
Government of the Punjab through its Chief 
Secretary, Lahore, etc v. Mushtaq Ahmad 
 
In C.A.1612/2016: 
Government of the Punjab through its Chief 
Secretary, Lahore, etc v. Ahmad alias Ahmad Ali 
 
In C.A.1613/2016: 
Government of the Punjab through its Chief 
Secretary, Lahore, etc v. Muhammad Hussain 
 
In C.A.1614/2016: 
Government of the Punjab through its Chief 
Secretary, Lahore, etc v. Liaqat Ali 
 
In C.A.1615/2016: 
Government of the Punjab through its Chief 
Secretary, Lahore, etc v. Muhammad Hayyat 
 
In C.A.1616/2016: 
Government of the Punjab through its Chief 
Secretary, Lahore, etc v. Mumtaz 
 
In C.A.1617/2016: 
Government of the Punjab through its Chief 
Secretary, Lahore, etc v. Ghulam Moeen-ul-Din 
 
In C.A.1618/2016: 
Government of the Punjab through its Chief 
Secretary, Lahore, etc v. Muhammad Ameer 
 
In C.A.1619/2016: 
Government of the Punjab through its Chief 
Secretary, Lahore, etc v. Wali Muhammad Khan 
 
In C.A.1620/2016: 
Government of the Punjab through its Chief 
Secretary, Lahore, etc v. Muhammad Younas 
 
In C.A.1621/2016: 
Government of the Punjab through its Chief 
Secretary, Lahore, etc v. Khalid Nawaz 
 
In C.A.1622/2016: 
Government of the Punjab through its Chief 
Secretary, Lahore, etc v. Raey Nadeem Abbas 
C.A. No.815/2016 etc. 
-: 14 :- 
 
 
In C.A.1623/2016: 
Government of the Punjab through its Chief 
Secretary, Lahore, etc v. Muhammad Hassan 
 
In C.A.1624/2016: 
Government of the Punjab through its Chief 
Secretary, Lahore, etc v. Noor Muhammad 
 
In C.A.1625/2016: 
Government of the Punjab through its Chief 
Secretary, Lahore, etc v. Mst. Salamat Bibi 
 
In C.A.1626/2016: 
Government of the Punjab through its Chief 
Secretary, Lahore, etc v. Hameed 
 
In C.A.1627/2016: 
Government of the Punjab through its Chief 
Secretary, Lahore, etc v. Bashir Hussain 
 
In C.A.1628/2016: 
Government of the Punjab through its Chief 
Secretary, Lahore, etc v. Muhammad Hameed 
 
In C.A.1629/2016: 
Government of the Punjab through its Chief 
Secretary, Lahore, etc v. Ghulam 
 
In C.A.1630/2016: 
Government of the Punjab through its Chief 
Secretary, Lahore, etc v. Fida Muhammad 
 
In C.A.1631/2016: 
Government of the Punjab through its Chief 
Secretary, Lahore, etc v. Hira Fatima 
 
In C.A.1632/2016: 
Government of the Punjab through its Chief 
Secretary, Lahore, etc v. Mst. Raaj Bibi 
 
In C.A.1633/2016: 
Government of the Punjab through its Chief 
Secretary, Lahore, etc v. Mushtaq Ahmad 
 
In C.A.1634/2016: 
Government of the Punjab through its Chief 
Secretary, Lahore, etc v. Muneer Hussain 
 
In C.A.1635/2016: 
Government of the Punjab through its Chief 
Secretary, Lahore, etc v. Muhammad Fazil 
 
In C.A.1636/2016: 
Assistant 
Commissioner/Collector 
Tehsil 
Kamalia, District Toba Tek Singh, etc v. 
Muhammad Shahid Sohail 
 
In C.A.1637/2016: 
Government of the Punjab through its Chief 
Secretary, Lahore, etc v. Aown Abbas 
 
In C.A.1638/2016: 
Government of the Punjab through its Chief 
Secretary, Lahore, etc v. Muhammad Abdullah 
 
In C.A.1639/2016: 
Government of the Punjab through its Chief 
Secretary, Lahore, etc v. Ghulam Habib 
 
In C.A.1640/2016: 
Government of the Punjab through its Chief 
Secretary, Lahore, etc v. Bashir Hussain 
 
In C.A.1641/2016: 
Government of the Punjab through its Chief 
Secretary, Lahore, etc v. Muhammad Hayat 
C.A. No.815/2016 etc. 
-: 15 :- 
 
 
In C.A.1642/2016: 
Government of the Punjab through its Chief 
Secretary, Lahore, etc v. Muhammad Ashraf 
 
In C.A.1643/2016: 
Government of the Punjab through its Chief 
Secretary, Lahore, etc v. Kausar Bibi 
 
In C.A.1644/2016: 
Government of the Punjab through its Chief 
Secretary, Lahore, etc v. Muhammad Ameer 
 
In C.A.1645/2016: 
Government of the Punjab through its Chief 
Secretary, Lahore, etc v. Khalid Mehmood 
 
In C.A.1646/2016: 
Government of the Punjab through its Chief 
Secretary, Lahore, etc v. Abdul Hameed 
 
In C.A.1647/2016: 
Government of the Punjab through its Chief 
Secretary, Lahore, etc v. Fida Muhammad 
 
In C.A.1648/2016: 
Government of the Punjab through its Chief 
Secretary, Lahore, etc v. Jamal 
 
In C.A.1649/2016: 
Government of the Punjab through its Chief 
Secretary, Lahore, etc v. Iftikhar Ahmad 
 
In C.A.1650/2016: 
Government of the Punjab through its Chief 
Secretary, Lahore, etc v. Amiran Bibi 
 
In C.A.1651/2016: 
Government of the Punjab through its Chief 
Secretary, Lahore, etc v. Muhammad Arshad 
 
In C.A.1652/2016: 
Government of the Punjab through its Chief 
Secretary, Lahore, etc v. Niamat Ali 
 
In C.A.1653/2016: 
Government of the Punjab through its Chief 
Secretary, Lahore, etc v. Wali Dad 
 
In C.A.1654/2016: 
Government of the Punjab through its Chief 
Secretary, Lahore, etc v. Zulfiqar Ali Hassan 
 
In C.A.1655/2016: 
Government of the Punjab through its Chief 
Secretary, Lahore, etc v. Lal Din 
 
In C.A.1656/2016: 
Government of the Punjab through its Chief 
Secretary, Lahore, etc v. Muhammad Bashir 
 
In C.A.1657/2016: 
Government of the Punjab through its Chief 
Secretary, Lahore, etc v. Maqsood Ahmad 
 
In C.A.1658/2016: 
Government of the Punjab through its Chief 
Secretary, Lahore, etc v. Bhadar Ali 
 
In C.A.1659/2016: 
Government of the Punjab through its Chief 
Secretary, Lahore, etc v. Sardar Ali 
 
In C.A.1660/2016: 
Government of th
C.A. No.815/2016 etc. 
-: 16 :- 
 
In C.A.1661/2016: 
Government of the Punjab through its Chief 
Secretary, Lahore, etc v. Azmat Khan 
 
In C.A.1662/2016: 
Government of the Punjab through its Chief 
Secretary, Lahore, etc v. Azam Khan 
 
In C.A.1663/2016: 
Government of the Punjab through its Chief 
Secretary, Lahore, etc v. Akbar Khan 
 
In C.A.1664/2016: 
Government of the Punjab through its Chief 
Secretary, Lahore, etc v. Sheer Muhammad 
 
In C.A.1665/2016: 
Government of the Punjab through its Chief 
Secretary, Lahore, etc v. Ghulam Shabbir 
 
In C.A.1666/2016: 
Government of the Punjab through its Chief 
Secretary, Lahore, etc v. Abdul Waheed Khan 
 
In C.A.1667/2016: 
Government of the Punjab through its Chief 
Secretary, Lahore, etc v. Falak Sher 
 
In C.A.1668/2016: 
Government of the Punjab through its Chief 
Secretary, Lahore, etc v. Zeeshan Haider 
 
In C.A.1669/2016: 
Government of the Punjab through its Chief 
Secretary, Lahore, etc v. Sheeren Akhtar 
 
In C.A.1670/2016: 
Government of the Punjab through its Chief 
Secretary, Lahore, etc v. Ali Hassan 
 
In C.A.1671/2016: 
Government of the Punjab through its Chief 
Secretary, Lahore, etc v. Muhammad Yaqoob 
 
In C.A.1672/2016: 
Government of the Punjab through its Chief 
Secretary, Lahore, etc v. Nawaz 
 
In C.A.1673/2016: 
Government of the Punjab through its Chief 
Secretary, Lahore, etc v. Muhammad Jawad 
 
In C.A.1674/2016: 
Government of the Punjab through its Chief 
Secretary, Lahore, etc v. Fida Muhammad 
 
In C.A.1675/2016: 
Government of the Punjab through its Chief 
Secretary, Lahore, etc v. Shahid Nawaz 
 
In C.A.1676/2016: 
Government of the Punjab through its Chief 
Secretary, Lahore, etc v. Maqbool Ahmad 
 
In C.A.1677/2016: 
Government of the Punjab through its Chief 
Secretary, Lahore, etc v. Muhammad Iqbal 
 
In C.A.1678/2016: 
Government of the Punjab through its Chief 
Secretary, Lahore, etc v. Syed Farhat Mehdi 
Kazmi 
 
In C.A.1679/2016: 
Government of the Punjab through its Chief 
Secretary, Lahore, etc v. Naseer Ahmad 
 
C.A. No.815/2016 etc. 
-: 17 :- 
 
In C.A.1680/2016: 
Government of the Punjab through its Chief 
Secretary, Lahore, etc v. Mian Aftab Ahmad 
 
In C.A.1681/2016: 
Government of the Punjab through its Chief 
Secretary, Lahore, etc v. Ali muhammad 
 
In C.A.1682/2016: 
Government of the Punjab through its Chief 
Secretary, Lahore, etc v. Ali Raza 
 
In C.A.1683/2016: 
Government of the Punjab through its Chief 
Secretary, Lahore, etc v. Nazir Ahmad 
 
In C.A.1684/2016: 
Government of the Punjab through its Chief 
Secretary, Lahore, etc v. Qurban Ali Khan 
 
In C.A.1685/2016: 
Government of the Punjab through its Chief 
Secretary, Lahore, etc v. Muhammad Fazil 
 
In C.A.1686/2016: 
Government of the Punjab through its Chief 
Secretary, Lahore, etc v. Muhammad Hussain 
 
In C.A.1687/2016: 
Government of the Punjab through its Chief 
Secretary, Lahore, etc v. Muhammad Ramzan 
 
In C.A.1688/2016: 
Government of the Punjab through its Chief 
Secretary, Lahore, etc v. Muhammad Anwar 
 
In C.A.1689/2016: 
Government of the Punjab through its Chief 
Secretary, Lahore, etc v. Hamza Khan 
 
In C.A.1690/2016: 
Government of the Punjab through its Chief 
Secretary, Lahore, etc v. Tallat Mehmood 
 
In C.A.1691/2016: 
Government of the Punjab through its Chief 
Secretary, Lahore, etc v. Sheraz Hussain 
 
In C.A.1692/2016: 
Government of the Punjab through its Chief 
Secretary, Lahore, etc v. Ahmad Sher, etc 
 
In C.A.1693/2016: 
Member Taxes, BOR, Punjab, etc v. Muhammad 
Iqbal Hussain Kathia 
 
In C.A.1694/2016: 
Member Taxes, BOR, Punjab, etc v. Naubahar 
 
In C.A.1695/2016: 
Member Taxes, BOR, Punjab, etc v. Zafar Abbas, 
etc 
 
In C.A.1696/2016: 
Government of the Punjab through its Chief 
Secretary, Lahore, etc v. Muhammad Umar 
 
In C.A.1697/2016: 
Government of the Punjab through its Chief 
Secretary, Lahore, etc v. Saif-ur-Rehman 
 
In C.A.1698/2016: 
Government of the Punjab through its Chief 
Secretary, Lahore, etc v. Memrez Khan 
 
In C.A.1699/2016: 
Government of the Punjab through its Chief 
Secretary, Lahore, etc v. Muhammad Siddique 
C.A. No.815/2016 etc. 
-: 18 :- 
 
 
In C.A.1700/2016: 
Government of the Punjab through its Chief 
Secretary, Lahore, etc v. Zubair Khan 
 
In C.A.1701/2016: 
Government of the Punjab through its Chief 
Secretary, Lahore, etc v. Jamshed Ahmad 
 
In C.A.1702/2016: 
Government of the Punjab through its Chief 
Secretary, Lahore, etc v. Muhammad Saeed 
Jafar 
 
In C.A.1703/2016: 
Government of the Punjab through its Chief 
Secretary, Lahore, etc v. Muhammad Fazil 
 
In C.A.1704/2016: 
Government of the Punjab through its Chief 
Secretary, Lahore, etc v. Gada Hussain 
 
In C.A.1705/2016: 
Government of the Punjab through its Chief 
Secretary, Lahore, etc v. Haq Nawaz 
 
In C.A.1706/2016: 
Government of the Punjab through its Chief 
Secretary, Lahore, etc v. Muhammad Ameer 
 
In C.A.1707/2016: 
Government of the Punjab through its Chief 
Secretary, Lahore, etc v. Khyber Zaman Khan 
 
In C.A.1708/2016: 
Government of the Punjab through its Chief 
Secretary, Lahore, etc v. Umar Hayat 
 
In C.A.1709/2016: 
Government of the Punjab through its Chief 
Secretary, Lahore, etc v. Sohail Anjum Nazir 
 
In C.A.1710/2016: 
Government of the Punjab through its Chief 
Secretary, Lahore, etc v. Muhammad Zafar Iqbal 
 
In C.A.1711/2016: 
Government of the Punjab through its Chief 
Secretary, Lahore, etc v. Muhammad Rafique 
Zahid 
 
In C.A.1712/2016: 
Member Taxes, BOR, Punjab, etc v. Sagheer 
Ahmad 
 
In C.A.1713/2016: 
Member Taxes, BOR, Punjab, etc v. Iqrar 
Hussain Shah 
 
In C.A.1714/2016: 
Member Taxes, BOR, Punjab, etc v. Muhammad 
Naveed Anjum 
 
In C.A.1715/2016: 
Member Taxes, BOR, Punjab, etc v. Ghulam 
Abbas 
 
In C.A.1716/2016: 
Member Taxes, BOR, Punjab, etc v. Muhammad 
Ishtiaq Akbar 
 
In C.A.1717/2016: 
Member Taxes, BOR, Punjab, etc v. Hameed 
Ullah Shah 
 
In C.A.1718/2016: 
Member Taxes, BOR, Punjab, etc v. Munawar Ali 
C.A. No.815/2016 etc. 
-: 19 :- 
 
Shah 
 
In C.A.1719/2016: 
Member Taxes, BOR, Punjab, etc v. Atta Ullah 
Shah 
 
In C.A.1720/2016: 
Commissioner Faisalabad Division, Faisalabad, 
etc v. Saeed Khan 
 
In C.A.1721/2016: 
Member Taxes, BOR, Punjab, etc v. Muhammad 
Ibrahim 
 
In C.A.1722/2016: 
Member Taxes, BOR, Punjab, etc v. Azmat Khan 
 
In C.A.1723/2016: 
Member (Taxes) B.O.R., Punjab, Lahore, etc v. 
Mushtaq Jelani 
 
In C.A.1724/2016: 
Member Taxes, BOR, Punjab, etc v. Syed 
Muratab Ali Shah 
 
In C.A.1725/2016: 
Government of the Punjab through its Chief 
Secretary, Lahore, etc v. Nadir Ali 
 
In C.A.1726/2016: 
Government of the Punjab through its Chief 
Secretary, Lahore, etc v. Sheikh Masood Akhtar 
 
In C.A.1727/2016: 
Government of the Punjab through its Chief 
Secretary, Lahore, etc v. Saadat Husnain Khan 
 
In C.A.1728/2016: 
Government of the Punjab through its Chief 
Secretary, Lahore, etc v. ghulam Al-Syedin Khan 
 
In C.A.1729/2016: 
Government of the Punjab through its Chief 
Secretary, Lahore, etc v. Zulqarnain alias 
Zulfiqar Ali 
 
In C.A.1730/2016: 
Member Taxes, BOR, Punjab, etc v. Rajab Ali 
 
In C.A.1731/2016: 
Member Taxes, BOR, Punjab, etc v. Miraj Khalid 
 
In C.A.1732/2016: 
Government of the Punjab through its Chief 
Secretary, Lahore, etc v. Muhammad Fazil 
 
In C.A.1733/2016: 
Member Taxes, BOR, Punjab, etc v. Ghulam 
Dastgeer 
 
In C.A.1734/2016: 
Government of the Punjab through its Chief 
Secretary, Lahore, etc v. Aown Muhammad 
Khan 
 
In C.A.1735/2016: 
Government of the Punjab through its Chief 
Secretary, Lahore, etc v. Barkat Ilahi 
 
In C.A.1736/2016: 
Government of the Punjab through its Chief 
Secretary, Lahore, etc v. Shoukat Ali 
 
In C.A.1737/2016: 
Government of the Punjab through its Chief 
Secretary, Lahore, etc v. Umar Afzal 
 
C.A. No.815/2016 etc. 
-: 20 :- 
 
In C.A.1738/2016: 
Commissioner Faisalabad Division, Faisalabad, 
etc v. Imran Khan 
 
In C.A.1739/2016: 
Commissioner Faisalabad Division, Faisalabad, 
etc v. Khizar Abbas 
 
In C.A.1740/2016: 
Commissioner Faisalabad Division, Faisalabad, 
etc v. Irfan Khan 
 
In C.A.1741/2016: 
Commissioner Faisalabad Division, Faisalabad, 
etc v. Muhammad Akram 
 
In C.A.1742/2016: 
Commissioner Faisalabad Division, Faisalabad, 
etc v. Zafar Iqbal 
 
In C.A.1743/2016: 
Government of the Punjab through its Chief 
Secretary, Lahore, etc v. Muhammad Sarwar, etc 
 
In C.A.1883/2016: 
Province of Punjab, etc v. Syed Javed Hasnain 
Shah 
 
In C.A.1884/2016: 
Province of Punjab, etc v. Fazzal Abbas 
 
In C.A.1885/2016: 
Province of Punjab, etc v. Nayyar Sehrish 
 
In C.A.1886/2016: 
Province of Punjab, etc v. Fazal Abbas 
 
In C.A.1887/2016: 
Province of Punjab, etc v. Muhammad Ali 
 
In C.A.1888/2016: 
Province of Punjab, etc v. Ghulam Abbas 
 
In C.A.1889/2016: 
Province of Punjab, etc v. Zafar Hayat 
 
In C.A.1890/2016: 
Province of Punjab, etc v. Ch. Iftikhar Hussain 
 
In C.A.1891/2016: 
Province of Punjab, etc v. Gul Sher 
 
In C.A.1892/2016: 
Province of Punjab, etc v. Ahmed Ishaq Khan 
 
In C.A.1893/2016: 
Province of Punjab, etc v. Zia-ur-Rehman 
 
In C.A.1894/2016: 
Province of Punjab, etc v. Nazir Ahmed 
 
In C.A.1895/2016: 
Province of Punjab, etc v. Khuda Dad 
 
In C.A.1896/2016: 
Province of Punjab, etc v. Muhammad Khan 
 
In C.A.1897/2016: 
Province of Punjab, etc v. Umer Manzoor 
 
In C.A.1898/2016: 
Province of Punjab, etc v. Naveed Abbas 
 
In C.A.1899/2016: 
Province of Punjab, etc v. Faiz Muhammad 
 
In C.A.1900/2016: 
Province of Punjab, etc v. Munir Hussain 
 
In C.A.1901/2016: 
Province of Punjab, etc v. Khalid Mehmood 
Shaheen 
 
C.A. No.815/2016 etc. 
-: 21 :- 
 
In C.A.1902/2016: 
Province of Punjab, etc v. Syed Mulazim Hussain 
Shah 
 
In C.A.1903/2016: 
Province of Punjab, etc v. Sajjad Hussain 
 
In C.A.1904/2016: 
Province of Punjab, etc v. Muhammad Feroze 
 
In C.A.1905/2016: 
Province of Punjab, etc v. Abrar Haider 
 
In C.A.1906/2016: 
Province of Punjab, etc v. Mehwish Mukhtar 
 
In C.A.1907/2016: 
Province of Punjab, etc v. Muqadas Saleem 
 
In C.A.1908/2016: 
Province of Punjab, etc v. Khan Muhammad 
 
In C.A.1909/2016: 
Province of Punjab, etc v. Ahmed Ali 
 
In C.A.1910/2016: 
Province of Punjab, etc v. Sikandar Hussain 
 
In C.A.1911/2016: 
Province of Punjab, etc v. Rab Nawaz 
 
In C.A.1912/2016: 
Province of Punjab, etc v. Musarat Iqbal 
 
In C.A.1913/2016: 
Province of Punjab, etc v. Faiz Muhammad 
 
In C.A.1914/2016: 
Province of Punjab, etc v. Sikandar Hussain 
 
In C.A.1915/2016: 
Province of Punjab, etc v. Rana Shaukat Hayat 
 
In C.A.1916/2016: 
Province of Punjab, etc v. Rana Liaqat Hayat 
 
In C.A.1917/2016: 
Province of Punjab, etc v. Mst. Farhat Batool 
 
In C.A.1918/2016: 
Province of Punjab, etc v. Riffat Abbas 
 
In C.A.1919/2016: 
Province of Punjab, etc v. Musharaf 
 
In C.A.1920/2016: 
Province of Punjab, etc v. Muhammad Hussain 
 
In C.A.1921/2016: 
Member (Taxes) B.O.R. Punjab, etc v. Ghulam 
Shabbir 
 
In C.A.1922/2016: 
Province of Punjab, etc v. Maqbool Ahmed 
Hussain 
 
In C.A.1923/2016: 
Member (Taxes) B.O.R. Punjab, Lahore, etc v. 
Sikandar Hayat Khan 
 
In C.A.1924/2016: 
Province of Punjab, etc v. Sardar Khaliq Nawaz 
 
In C.A.1925/2016: 
Province of Punjab, etc v. Ibrahim Ahmed Salim 
 
In C.A.1926/2016: 
Province of Punjab, etc v. Sh. M. Faisal Afzal 
 
In C.A.1927/2016: 
Province of Punjab, etc v. Sardar Akhtar Hayat 
 
In C.A.1928/2016: 
Province of Punjab, etc v. Ahmed sher 
 
C.A. No.815/2016 etc. 
-: 22 :- 
 
In C.A.1929/2016: 
Province of Punjab, etc v. Muhammad Akhtar 
Hayat 
 
In C.A.1930/2016: 
Province of Punjab, etc v. Jameel Afzal 
 
In C.A.1931/2016: 
Province of Punjab, etc v. Ghazala Batool 
 
In C.A.1932/2016: 
Province of Punjab, etc v. Sardar Bibi 
 
In C.A.1933/2016: 
Province of Punjab, etc v. Ahmed Zeb 
 
In C.A.1934/2016: 
Province of Punjab, etc v. Ahmed Salim Akbar 
 
In C.A.1935/2016: 
Province of Punjab, etc v. Nasim Akhtar 
 
In C.A.1936/2016: 
Province of Punjab, etc v. Muhammad Altaf 
 
In C.A.1937/2016: 
Province of Punjab, etc v. Ghulam Abbas 
 
In C.A.1938/2016: 
Province of Punjab, etc v. Muhammad Sher 
 
In C.A.1939/2016: 
Province of Punjab, etc v. Ahmed Yar 
 
In C.A.1940/2016: 
Province of Punjab, etc v. Muhammad Nawaz 
 
In C.A.1941/2016: 
Province of Punjab, etc v. Ahmed Yar 
 
In C.A.1942/2016: 
Province of Punjab, etc v. Ranga Khan 
 
In C.A.1943/2016: 
Province of Punjab, etc v. Sana Ullah 
 
In C.A.1944/2016: 
Province of Punjab, etc v. Muhammad Abdullah 
 
In C.A.1945/2016: 
Province of Punjab, etc v. Zaka Ullah 
 
In C.A.1946/2016: 
Province of Punjab, etc v. Faiz Suleman 
 
In C.A.1947/2016: 
Province of Punjab, etc v. Muhammad Mukhtar 
 
In C.A.1948/2016: 
Province of Punjab, etc v. Falak Sher 
 
In C.A.1949/2016: 
Province of Punjab, etc v. Sultan Mehmood 
 
In C.A.1950/2016: 
Province of Punjab, etc v. Syed Ali Raza Shah 
 
In C.A.1951/2016: 
Member (Taxes) B.O.R. Punjab, etc v. Farooq 
Jehan Begum 
 
In C.A.1952/2016: 
Province of Punjab, etc v. Tahira Batool 
 
In C.A.1953/2016: 
Province of Punjab, etc v. Tehmina Ejaz 
 
In C.A.1954/2016: 
Province of Punjab, etc v. Zahran Bibi 
 
In C.A.1955/2016: 
Province of Punjab, etc v. Sultan Ali Raza 
 
In C.A.1956/2016: 
Province of Punjab, etc v. Mrs. Razia Sultana 
 
C.A. No.815/2016 etc. 
-: 23 :- 
 
In C.A.1957/2016: 
Province of Punjab, etc v. Ansar Mehmood 
 
In C.A.1958/2016: 
Province of Punjab, etc v. Sardar Iftkhar 
Hussain 
 
In C.A.1959/2016: 
Province of Punjab, etc v. Mrs. Ghulam Zainab 
 
In C.A.1960/2016: 
Province of Punjab, etc v. Ambreen Iftikhar 
 
In C.A.1961/2016: 
Province of Punjab, etc v. Mst. Nasrin Begum 
 
In C.A.1962/2016: 
Province of Punjab, etc v. Ishtiaq Ullah Khan 
 
In C.A.1963/2016: 
Province of Punjab, etc v. Agha Abbas Shah 
 
In C.A.1964/2016: 
Province of Punjab, etc v. Muhammad Imran 
Shah 
 
In C.A.1965/2016: 
Province of Punjab, etc v. Nazzar Abbas 
 
In C.A.1966/2016: 
Province of Punjab, etc v. Maulana Muhammad 
Hussain 
 
In C.A.1967/2016: 
Province of Punjab, etc v. Shaukat Mehmood 
 
In C.A.1968/2016: 
Province of Punjab, etc v. Khalid Mehmood 
 
In C.A.1969/2016: 
Province of Punjab, etc v. Muhammad Raza 
 
In C.A.1970/2016: 
Province of Punjab, etc v. Ahmed Hayat 
 
In C.A.1971/2016: 
Province of Punjab, etc v. Abdul Waheed 
 
In C.A.1972/2016: 
Province of Punjab, etc v. Mst. Safia 
 
In C.A.1973/2016: 
Province of Punjab, etc v. Abdul Ghafoor 
 
In C.A.1974/2016: 
Province of Punjab, etc v. Ghulam Muhammad 
Khan 
 
In C.A.1975/2016: 
Province of Punjab, etc v. Liaqat Hayat Khan 
 
In C.A.1976/2016: 
Province of Punjab, etc v. Abid Hayat 
 
In C.A.1977/2016: 
Province of Punjab, etc v. Muhammad Shamsher 
 
In C.A.1978/2016: 
Province of Punjab, etc v. Muhammad Sher 
 
In C.A.1979/2016: 
Province of Punjab, etc v. Abdul Rauf 
 
In C.A.1980/2016: 
Province of Punjab, etc v. Zafar Hayat 
 
In C.A.1981/2016: 
Province of Punjab, etc v. Ghulam Fatima 
 
In C.A.1982/2016: 
Province of Punjab, etc v. Ali Hayat 
 
In C.A.1983/2016: 
Province of Punjab, etc v. Kausar Parveen 
 
C.A. No.815/2016 etc. 
-: 24 :- 
 
In C.A.1984/2016: 
Province of Punjab, etc v. Mian Kamal-ud-Din 
 
In C.A.1985/2016: 
Province of Punjab, etc v. Nazar Hayat 
 
In C.A.1986/2016: 
Province of Punjab, etc v. Muhammad Hayat 
 
In C.A.1987/2016: 
Province of Punjab, etc v. Malik Muhammad 
Saleem 
 
In C.A.1988/2016: 
Province of Punjab, etc v. Malik Muhammad 
Naeem 
 
In C.A.1989/2016: 
Province of Punjab, etc v. Ghazanfar Hussain 
 
In C.A.1990/2016: 
Province of Punjab, etc v. Alina Hayat 
 
In C.A.1991/2016: 
Province of Punjab, etc v. Asad Hayat 
 
In C.A.1992/2016: 
Member (Taxes), B.O.R Punjab, etc v. Haider Ali 
 
In C.A.1993/2016: 
Member (Taxes), B.O.R. Punjab, etc v. Samina 
Rehman 
 
In C.A.1994/2016: 
Province of Punjab, etc v. Muhammad Atif Hayat 
 
In C.A.1995/2016: 
Province of Punjab, etc v. Zainab Asif 
 
In C.A.1996/2016: 
Province of Punjab, etc v. Muhammad Wasif 
Hayat 
 
In C.A.1997/2016: 
Province of Punjab, etc v. Shahzor 
 
In C.A.1998/2016: 
Province of Punjab, etc v. Tehmina Sikandar 
 
In C.A.1999/2016: 
Province of Punjab, etc v. Sardar Muhammad 
Munir 
 
In C.A.2000/2016: 
Province of Punjab, etc v. Muhammad Umer 
 
In C.A.2001/2016: 
Province of Punjab, etc v. Muhammad Ameer 
 
In C.A.2002/2016: 
Province of Punjab, etc v. Sardar Muhammad 
Ayub 
 
In C.A.2003/2016: 
Province of Punjab, etc v. Amanullah 
 
In C.A.2004/2016: 
Member (Taxes), B.O.R. Punjab, etc v. Adil Yar 
Khan 
 
In C.A.2005/2016: 
Province of Punjab, etc v. Sardar Muhammad 
Iqbal 
 
In C.A.2006/2016: 
Province of Punjab, etc v. Asif Yar Khan 
 
In C.A.2007/2016: 
Province of Punjab, etc v. Sardar Amir Ahmed 
 
In C.A.2008/2016: 
Province of Punjab, etc v. Zaib-un-Nisa 
 
C.A. No.815/2016 etc. 
-: 25 :- 
 
In C.A.2009/2016: 
Province of Punjab, etc v. Muhammad Qasim 
Hayat 
 
In C.A.2010/2016: 
Province of Punjab, etc v. Sardar Wasim Ahmed 
 
In C.A.2011/2016: 
Province of Punjab, etc v. Zahida Begum 
 
In C.A.2012/2016: 
Province of Punjab, etc v. Muhammad Asif Hayat 
 
In C.A.2013/2016: 
Province of Punjab, etc v. Alia Begum 
 
In C.A.2014/2016: 
Province of Punjab, etc v. Muhammad Ehtesham 
Hayat 
 
In C.A.2015/2016: 
Province of Punjab, etc v. Atif Yar Khan 
 
In C.A.2089/2016: 
Govt. of the Punjab, etc v. Ikram Ullah Punjutha 
 
In C.A.2090/2016: 
Govt. of the Punjab, etc v. Ghulam Murtaza 
Punjutha 
 
In C.A.2091/2016: 
Govt. of the Punjab, etc v. Adil Amir Khan 
 
In C.A.2092/2016: 
Govt. of the Punjab, etc v. Saleem Ullah Khan 
Punjutha 
 
In C.A.2093/2016: 
Govt. of the Punjab, etc v. Mst. Bivi 
 
In C.A.2094/2016: 
Govt. of the Punjab, etc v. Ibrar Ali 
 
In C.A.2095/2016: 
Govt. of the Punjab, etc v. Shabbir Hussain 
 
In C.A.2096/2016: 
Govt. of the Punjab, etc v. Falk Sher, etc 
 
In C.A.2097/2016: 
Member (Taxes), Board of Revenue Punjab, etc v. 
Muhammad Hayat 
 
In C.A.2098/2016: 
Govt. of the Punjab, etc v. Khalid Amir Khan 
 
In C.A.2099/2016: 
Member (Taxes), Board of Revenue Punjab, etc v. 
Muhammad Arshad 
 
In C.A.2100/2016: 
Member (Taxes), Board of Revenue Punjab, etc v. 
Ansar Iqbal 
 
In C.A.2101/2016: 
Member (Taxes) Board of Revenue Punjab, etc v. 
Umar Hayat 
 
In C.A.2102/2016: 
Member (Taxes), Board of Revenue Punjab, etc v. 
Manzoor Ahmed 
 
In C.A.2103/2016: 
Govt. of the Punjab, etc v. Muhammad Ramzan 
(deceased) through LRs. Etc 
 
In C.A.2104/2016: 
Govt. of the Punjab, etc v. Sikandar Zolqarnain 
 
In C.A.2105/2016: 
Govt. of the Punjab, etc v. Abdul Salam 
 
C.A. No.815/2016 etc. 
-: 26 :- 
 
In C.A.2204/2016: 
Sikandar Hayat Khan, etc v. Province of Punjab, 
through Distirct Collector, Khushab, etc 
 
In C.A.2205/2016: 
Member (Taxes), Board of Revenue Punjab, 
Lahore, etc v. Naeem Hader 
 
In C.A.2206/2016: 
Member (Taxes), Board of Revenue Punjab, 
Lahore, etc v. Khizar Hayat Sajid 
 
In C.A.2207/2016: 
Government of the Punjab through its Chief 
Secretary, Lahore, etc v. Sajid Hassan Khan 
 
In C.A.2208/2016: 
Government of the Punjab through its Chief 
Secretary, Lahore, etc v. Nusrat Ali Shah 
 
In C.A.2209/2016: 
Government of the Punjab through its Chief 
Secretary, Lahore, etc v. Syed Mubarik Ali Shah 
 
In C.A.2210/2016: 
Government of the Punjab through its Chief 
Secretary, Lahore, etc v. Muhammad Ali Raza 
Khan 
 
In C.A.2211/2016: 
Government of the Punjab through its Chief 
Secretary, Lahore, etc v. Muhammad Nawaz 
 
In C.A.2212/2016: 
The Member (Taxes), Board of Revenue, Punjab, 
Lahore, etc v. Muhammad Ali Khan, etc 
 
In C.A.2213/2016: 
The Member (Taxes), Board of Revenue, Punjab, 
Lahore, etc v. Muhammad Akbar Khan, etc 
 
In C.A.2214/2016: 
The Member (Taxes), Board of Revenue, Punjab, 
Lahore, etc v. Khaliq Dad Khan, etc 
 
In C.A.2215/2016: 
The Member (Taxes), Board of Revenue, Punjab, 
Lahore, etc v. Haroon Shahzad Khan 
 
In C.A.2216/2016: 
The Member (Taxes), Board of Revenue, Punjab, 
Lahore, etc v. Mst. Shahnaz Begum 
 
In C.A.2217/2016: 
The Member (Taxes), Board of Revenue, Punjab, 
Lahore, etc v. Zafar Ullah Khan 
 
In C.A.2218/2016: 
The Member (Taxes), Board of Revenue, Punjab, 
Lahore, etc v. Asif Naeem Khan, etc 
 
In C.A.2219/2016: 
The Member (Taxes), Board of Revenue, Punjab, 
Lahore, etc v. Nadeem Akram Khan 
 
In C.A.2220/2016: 
The Member (Taxes), Board of Revenue, Punjab, 
Lahore, etc v. Hafeez Begum 
 
In C.A.2221/2016: 
The Member (Taxes), Board of Revenue, Punjab, 
Lahore, etc v. Ch. Ijaz Hussain, etc 
 
In C.A.2222/2016: 
Government 
of 
Punjab 
through 
its 
Chief 
Secretary, Punjab, Lahore, etc v. Ghulam 
Mustafa 
C.A. No.815/2016 etc. 
-: 27 :- 
 
 
In C.A.2223/2016: 
The Member (Taxes), Board of Revenue, Punjab, 
Lahore, etc v. Naseem Abbas 
 
In C.A.2224/2016: 
Government 
of 
Punjab 
through 
its 
Chief 
Secretary, 
Punjab, 
Lahore, 
etc 
v. 
Tahir 
Mehmood 
 
In C.A.2225/2016: 
The Member (Taxes), Board of Revenue, Punjab, 
Lahore, etc v. Nishat Akram 
 
In C.A.2226/2016: 
Government 
of 
Punjab 
through 
its 
Chief 
Secretary, 
Punjab, 
Lahore, 
etc 
v. 
Shahid 
Mehmood 
 
In C.A.2227/2016: 
Government 
of 
Punjab 
through 
its 
Chief 
Secretary, 
Punjab, 
Lahore, 
etc 
v. 
Zahid 
Mehmood 
 
In C.A.2228/2016: 
Government 
of 
Punjab 
through 
its 
Chief 
Secretary, Punjab, Lahore, etc v. Mst. Ayesha 
Imran Rasool 
 
In C.A.2229/2016: 
Government 
of 
Punjab 
through 
its 
Chief 
Secretary, Punjab, Lahore, etc v. Mst. Shahida 
Ali 
 
In C.A.2230/2016: 
Government 
of 
Punjab 
through 
its 
Chief 
Secretary, Punjab, Lahore, etc v. Mst. Tahir Ali 
 
In C.A.2231/2016: 
Government 
of 
Punjab 
through 
its 
Chief 
Secretary, Punjab, Lahore, etc v. Mst. Zahida 
Farrukh 
 
In C.A.2232/2016: 
Government 
of 
Punjab 
through 
its 
Chief 
Secretary, Punjab, Lahore, etc v. Ahmad Hayat 
 
In C.A.2233/2016: 
Government 
of 
Punjab 
through 
its 
Chief 
Secretary, 
Punjab, 
Lahore, 
etc 
v. 
Asim 
Muhammad Kalyar 
 
In C.A.2234/2016: 
Government 
of 
Punjab 
through 
its 
Chief 
Secretary, Punjab, Lahore, etc v. Mian Fateh 
Muhammad Kalyar 
 
In C.A.2235/2016: 
Province Of Punjab through its Chief Secretary, 
Lahore etc. v. Ghazanfar Ali 
 
In C.A.2236/2016: 
Member (Taxes), Baord of Revenue Punjab, 
Lahore, etc v. Ahmad Yaar 
 
In C.A.2237/2016: 
Member (Taxes), Baord of Revenue Punjab, 
Lahore, etc v. Manzoor Hussain Shah 
 
In C.A.2238/2016: 
Member (Taxes), Baord of Revenue Punjab, 
Lahore, etc v. Muhammad Aslam Hayat 
 
In C.A.2239/2016: 
Member (Taxes), Baord of Revenue Punjab, 
C.A. No.815/2016 etc. 
-: 28 :- 
 
Lahore, etc v. Muhammad Akram 
 
In C.A.2240/2016: 
Member (Taxes), Baord of Revenue Punjab, 
Lahore, etc v. Ahmad Riaz Khan 
 
In C.A.2241/2016: 
Member (Taxes), Baord of Revenue Punjab, 
Lahore, etc v. Muhammad Aizaz Ullah 
 
In C.A.2242/2016: 
Member (Taxes), Baord of Revenue Punjab, 
Lahore, etc v. Hasnat Nasar Ullah 
 
In C.A.2243/2016: 
Member (Taxes), Baord of Revenue Punjab, 
Lahore, etc v. Muhammad Amir Aafaq 
 
In C.A.2244/2016: 
Member (Taxes), Baord of Revenue Punjab, 
Lahore, etc v. Muhammad Abdullah 
 
In C.A.2245/2016: 
Member (Taxes), Baord of Revenue Punjab, 
Lahore, etc v. Muhammad Akram 
 
In C.A.2246/2016: 
Member (Taxes), Baord of Revenue Punjab, 
Lahore, etc v. Saghir Ahmad Chaudhry 
 
In C.A.2247/2016: 
Member (Taxes), Baord of Revenue Punjab, 
Lahore, etc v. Muhammad Shoaib Shah 
 
In C.A.2248/2016: 
Member (Taxes), Baord of Revenue Punjab, 
Lahore, etc v. Mst. Riffat Bibi 
 
In C.A.2249/2016: 
Member (Taxes), Baord of Revenue Punjab, 
Lahore, etc v. Mian Muhammad Shabbi 
 
In C.A.2250/2016: 
Member (Taxes), Baord of Revenue Punjab, 
Lahore, etc v. Muhammad Afzal 
 
In C.A.2251/2016: 
Province of Punjab through its Chief Secretary, 
Punjab, 
Lahore, 
etc 
v. 
Muhammad 
Khan 
(deceased) through L.Rs., etc 
 
In C.A.2252/2016: 
Province of Punjab through its Chief Secretary, 
Punjab, Lahore, etc v. Ashfaque Hussain Shah 
 
In C.A.2253/2016: 
Province of Punjab through its Chief Secretary, 
Punjab, Lahore, etc v. Sher Muhammad 
 
In C.A.2254/2016: 
Province of Punjab through its Chief Secretary, 
Punjab, Lahore, etc v. Rab Nawaz 
 
In C.A.2255/2016: 
Province of Punjab through its Chief Secretary, 
Punjab, Lahore, etc v. Atta Muhammad 
 
In C.A.2256/2016: 
Province of Punjab through its Chief Secretary, 
Punjab, Lahore, etc v. Sarfraz 
 
In C.A.2257/2016: 
Province of Punjab through its Chief Secretary, 
Punjab, Lahore, etc v. Zulfiqar Aziz Khan 
 
In C.A.2258/2016: 
Province of Punjab through its Chief Secretary, 
C.A. No.815/2016 etc. 
-: 29 :- 
 
Punjab, Lahore, etc v. Bakhat Waddi 
 
In C.A.2259/2016: 
Province of Punjab through its Chief Secretary, 
Punjab, Lahore, etc v. Muhammad Ashraf 
 
In C.A.2260/2016: 
Province of Punjab through its Chief Secretary, 
Punjab, Lahore, etc v. Samina Zafar 
 
In C.A.2261/2016: 
Province of Punjab through its Chief Secretary, 
Punjab, Lahore, etc v. Faisal Saleh Muhammad 
 
In C.A.2262/2016: 
Province of Punjab through its Chief Secretary, 
Punjab, Lahore, etc v. Muhammad Mumtaz 
Hussain 
 
In C.A.2263/2016: 
Province of Punjab through its Chief Secretary, 
Punjab, Lahore, etc v. Masood Iqbal Gondal 
 
In C.A.2264/2016: 
Province of Punjab through its Chief Secretary, 
Punjab, Lahore, etc v. Habib Ullah 
 
In C.A.2265/2016: 
Province of Punjab through its Chief Secretary, 
Punjab, Lahore, etc v. Nasir Ahmed Shah 
 
In C.A.2266/2016: 
Province of Punjab through its Chief Secretary, 
Punjab, Lahore, etc v. Razia Bibi 
 
In C.A.2267/2016: 
Province of Punjab through its Chief Secretary, 
Punjab, Lahore, etc v. Sumera Zafar 
 
In C.A.2268/2016: 
Province of Punjab through its Chief Secretary, 
Punjab, Lahore, etc v. Muhammad Mukhtar 
 
In C.A.2269/2016: 
Province of Punjab through its Chief Secretary, 
Punjab, Lahore, etc v. Ahmed Khan 
 
In C.A.2270/2016: 
Province of Punjab through its Chief Secretary, 
Punjab, Lahore, etc v. Maqsood Fatima 
 
In C.A.2271/2016: 
Province of Punjab through its Chief Secretary, 
Punjab, Lahore, etc v. Zafar Hayat 
 
In C.A.2272/2016: 
Province of Punjab through its Chief Secretary, 
Punjab, Lahore, etc v. Amina Bibi 
 
In C.A.2273/2016: 
Province of Punjab through its Chief Secretary, 
Punjab, Lahore, etc v. Zubaida Khatoon 
 
In C.A.2274/2016: 
Province of Punjab through its Chief Secretary, 
Punjab, Lahore, etc v. Muhammad Ilyas 
 
In C.A.2275/2016: 
Province of Punjab through its Chief Secretary, 
Punjab, Lahore, etc v. Muhammad Hussain 
 
In C.A.2276/2016: 
Province of Punjab through its Chief Secretary, 
Punjab, Lahore, etc v. Allah Yar 
 
In C.A.2277/2016: 
Province of Punjab through its Chief Secretary, 
C.A. No.815/2016 etc. 
-: 30 :- 
 
Punjab, Lahore, etc v. Abid Hussain 
 
In C.A.2278/2016: 
Province of Punjab through its Chief Secretary, 
Punjab, Lahore, etc v. Ghazanfar Abbas 
 
In C.A.2279/2016: 
Province of Punjab through its Chief Secretary, 
Punjab, Lahore, etc v. Gaffar Iqbal 
 
In C.A.2280/2016: 
Province of Punjab through its Chief Secretary, 
Punjab, Lahore, etc v. Muhammad Zubair 
 
In C.A.2281/2016: 
Province of Punjab through its Chief Secretary, 
Punjab, Lahore, etc v. Muhammad Riaz 
 
In C.A.2282/2016: 
Province of Punjab through its Chief Secretary, 
Punjab, Lahore, etc v. Sajid Hussain 
 
In C.A.2283/2016: 
Province of Punjab through its Chief Secretary, 
Punjab, Lahore, etc v. Ahmed Khan 
 
In C.A.2284/2016: 
Province of Punjab through its Chief Secretary, 
Punjab, Lahore, etc v. Nargis Batool 
 
In C.A.2285/2016: 
Province of Punjab through its Chief Secretary, 
Punjab, Lahore, etc v. Zain Ul Abideen 
 
In C.A.2286/2016: 
Province of Punjab through its Chief Secretary, 
Punjab, Lahore, etc v. Zainab Kubra 
 
In C.A.2287/2016: 
Province of Punjab through its Chief Secretary, 
Punjab, Lahore, etc v. Fatima Kubra 
 
In C.P.2991-L/2016: 
The Member (Taxes), Board of Revenue, Punjab, 
Lahore, etc v. Khan Skinder Khan 
 
In C.P.2992-L/2016: 
The Member (Taxes), Board of Revenue, Punjab, 
Lahore, etc v. Syed Bashir Hussain Shah 
 
In C.P.2996-L/2016: 
Province of Punjab through its Chief Secretary, 
Punjab, Lahore, etc v. Babar Fateh Kalyar 
 
In C.P.2997-L/2016: 
Province of Punjab through its Chief Secretary 
Punjab, Lahore, etc v. Mst. Sardar Bivi 
 
In C.P.3013-L/2016: 
Province of Punjab through its Chief Secretary 
Punjab, Lahore, etc v. Ghulam Shabbir 
 
In C.P.3014-L/2016: 
Province of Punjab through its Chief Secretary 
Punjab, Lahore, etc v. Mst. Bivi Rani 
 
In C.P.3015-L/2016: 
Province of Punjab through its Chief Secretary 
Punjab, Lahore, etc v. Mrs. Asma Mehtab 
 
In C.P.3016-L/2016: 
Government of the PUnjab through Chief 
Secretary, Lahore, etc v. Muhammad Ismail 
Qureshi 
 
In C.P.3017-L/2016: 
Province of Punjab through its Chief Secretary 
C.A. No.815/2016 etc. 
-: 31 :- 
 
Punjab, Lahore, etc v. Ghazanfar Ali 
 
In C.P.3018-L/2016: 
Province of Punjab through its Chief Secretary 
Punjab, Lahore, etc v. Zahra Bibi 
 
In C.P.3020-L/2016: 
Member Taxes Board of Revenue, Punjab, 
Lahore, etc v. Tahir Abbas 
 
In C.P.3026-L/2016: 
Province of Punjab, etc v. Muzafar Akram 
Gondal 
 
In C.P.3027-L/2016: 
Province of Punjab, etc v. Ghulam Zohra 
 
In C.P.3028-L/2016: 
Province of Punjab, etc v. Mazhar Hayat 
 
In C.P.3029-L/2016: 
Province of Punjab, etc v. Asad Hayat 
 
In C.P.3041-L/2016: 
Province of Punjab, etc v. Umme Laila 
 
In C.P.3042-L/2016: 
Province of Punjab, etc v. Ghulam Narjas Batool 
 
In C.P.3043-L/2016: 
Province of Punjab, etc v. Danish Raza 
 
In C.P.3044-L/2016: 
Province of Punjab, etc v. Hassan Shah 
 
In C.P.3045-L/2016: 
Province of Punjab, etc v. Mushtaq Hussain 
Shah, etc 
 
In C.P.3046-L/2016: 
Province of Punjab, etc v. Fatima Sughra 
 
In C.P.3047-L/2016: 
Province of Punjab, etc v. Sajjad Hussain Shah 
 
In C.P.3048-L/2016: 
Province of Punjab, etc v. Ghulam Zainab 
 
In C.P.3049-L/2016: 
Province of Punjab, etc v. Ashraf Gondal 
 
In C.P.3112-L/2016: 
Province of Punjab through District Collector, 
Jhang, etc v. Muhammad Hussain, etc 
 
In C.P.3171-L/2016: 
Province of Punjab through its Chief Sectetary 
Punjab, Lahore, etc v. Anees Zahra 
 
In C.P.3172-L/2016: 
Province of Punjab through its Chief Sectetary 
Punjab, Lahore, etc v. Muhammad Adnan 
 
In C.P.3173-L/2016: 
Province of Punjab through its Chief Sectetary 
Punjab, Lahore, etc v. Muhammad Adeel Haider 
 
In C.P.3174-L/2016: 
Government of the Punjab through its Chief 
Sectetary Punjab, Lahore, etc v. Syeda Seerat 
Batool 
 
In C.P.3175-L/2016: 
Government of the Punjab through its Chief 
Sectetary Punjab, Lahore, etc v. Syed Bakhtiar 
Ali Kazim 
 
In C.P.3176-L/2016: 
Government of the Punjab through its Chief 
Sectetary Punjab, Lahore, etc v. Syed Irfan Ali 
C.A. No.815/2016 etc. 
-: 32 :- 
 
Raza 
 
In C.P.3177-L/2016: 
Government of the Punjab through its Chief 
Sectetary Punjab, Lahore, etc v. Maqbool Fatima 
 
In C.P.3178-L/2016: 
Government of the Punjab through its Chief 
Sectetary Punjab, Lahore, etc v. Syed Ali Artaza 
Kazim 
 
In C.P.3179-L/2016: 
Government of the Punjab through its Chief 
Sectetary 
Punjab, 
Lahore, 
etc 
v. 
Syed 
Muhammad Kazim Shah 
 
In C.P.823-L/2017: 
Member (Taxes), Board of Revenue Punjab, 
Lahore, etc v. Ahmad Yar 
 
In C.P.824-L/2017: 
Member (Taxes), Board of Revenue Punjab, 
Lahore, etc v. Nabila Sardar 
 
In C.P.825-L/2017: 
Member (Taxes), Board of Revenue Punjab, 
Lahore, etc v. Taj Muhammad 
 
In C.P.826-L/2017: 
Member (Taxes), Board of Revenue Punjab, 
Lahore, etc v. Tariq Aziz 
 
In C.P.827-L/2017: 
Member (Taxes), Board of Revenue Punjab, 
Lahore, etc v. Muhammad Sardar Khan 
 
In C.P.918-L/2017: 
Govt. of the Punjab thr its Secretary, etc v. 
Malik Saeed Ahmad 
 
In C.P.956-L/2017: 
Commissioner Bahawalpur Division, etc v. 
Sardar Mubashar Farid, etc 
 
In C.P.957-L/2017: 
Govt. of Punjab through Secy. Finance & 
Planning, etc v. Mian Muhammad Akram 
 
In C.P.958-L/2017: 
Govt. of Punjab through Secy. Finance & 
Planning, etc v. Mian Muhammad Masood 
Ashraf 
 
In C.P.991-L/2017: 
Govt. of Punjab through Chief Secretary,etc v. 
Abdul Wajid 
 
In C.P.992-L/2017: 
Member (Taxses), Board of Revenue Punjab etc. 
v. Abdul Hafeez 
 
In C.P.993-L/2017: 
Government of Punjab thr Chief Secretary, 
Punjab, Lahore, etc. v. Malik Bilal Ahmad Khar 
 
In C.P.994-L/2017: 
Province 
of 
Punjab 
through 
Secretary 
Finance/Revenue, Punjab, Lahore, etc v. Meher 
Khatoon 
 
In C.P.1032-L/2017: 
Govt. 
of 
Punjab 
through 
its 
Secretary 
Finance/Revenue, Lahore, etc v. Muhammad 
Sajjad Ashraf 
 
C.A. No.815/2016 etc. 
-: 33 :- 
 
In C.P.1033-L/2017: 
Commissioner, 
Bahawalpur 
Division, 
Bahawalpur, etc v. Raja Muhammad Akram, etc 
 
In C.P.1034-L/2017: 
Commissioner 
Bahawalpur 
Division, 
Bahawalpur, etc v. Ghulam Mustafa 
 
For the appellant(s)/ 
petitioner(s): 
Rana Shamshad Khan, Addl.A.G. 
Mr. Faisal Fareed Hussain, Addl.A.G. 
Mr. M. Adnan Khan, Law Officer, BOR 
(In all cases except C.A.2204/2016) 
 
Nemo 
(In C.A.2204/2016) 
 
 
For the respondent(s): Mr. M. Arshad Majeed Malik, ASC 
Mr. M. S. Khattak, AOR 
(In C.As.821, 836, 843, 881 & 895/2016) 
 
Ch. Akhtar Ali 
(In C.A.826/2016) 
 
Mr. Shakeel-ur-Rehman, ASC 
Raja Abdul Ghafoor, AOR 
(In C.A.831/2016) 
 
 
Sh. Muhammad Akram, ASC 
(In C.As.834, 835, 879, 880, 939, 1967, 1999, 2000, 2001, 
1968, 887, 1957, 1958, 1959 & 1690/2016) 
 
Nemo 
(In C.As.860, 1884, 1886, 1889, 1890, 1893, 1894, 1896, 
1898, 1899, 1900, 1902, 1903, 1905, 1908, 1910, 1914, 
1917, 1918, 1924, 1927, 1931, 1932, 1995, 2009, 2010 & 
2012/2016) 
 
Syed Ali Imran, ASC 
(In C.As.955 to 963 & 970 to 974/2016) 
Mr. Abdul Razzaq, ASC 
Syed Rifaqat Hussain Shah, AOR 
(In C.As.888, 889 & 893/2016) 
 
Rana Zahid Khan, ASC a/w 
Rai Akhtar Saleem 
(In C.A.920/2016) 
 
Mian Muhammad Ashfaq, ASC 
 
In person 
(In C.As.923, 1926, 1962 & 1985/2016) 
 
Rana Munir Hussain, ASC 
(In C.As.967 & 968/2016) 
 
Mr. Babar Bilal, ASC 
(In C.A.1729/2016) 
 
Mr. Amjad Iqbal, ASC 
(In C.A.1883/2016) 
 
Mr. Hasan Raza Pasha, ASC 
(In C.As.1721 to 1724/2016) 
 
C.A. No.815/2016 etc. 
-: 34 :- 
 
In person  
(In C.As.2223 to 2229/2016) 
 
 
Date of hearing: 
8.1.2019 
 
JUDGMENT 
MIAN SAQIB NISAR:- The brief facts of the instant matters 
are that the respondents own agricultural land from which they derive 
agricultural income which is subject to agricultural income tax under the 
Punjab Agricultural Income Tax Act, 1997 (the Act) and the Punjab 
Agricultural Income Rules, 2001 (the Rules) framed thereunder. The 
petitioner-tax authority issued recovery notices to the respondents for 
the recovery of agricultural income tax for, inter alia, the assessment 
years of 2012, 2013 and 2014 (the years vary from case to case) under the Act. 
The respondents challenged such recovery notices by filing constitution 
petitions before the learned High Court(s) which (petitions) have been 
allowed vide impugned judgment(s), hence the instant petitions and 
appeals with the leave of the Court dated 24.03.2016 which reads as 
under:- 
 
“Leave in this cases is granted, inter alia, to consider 
whether Section 3B of the Punjab Agricultural Income Tax 
Act, 1997 (the Act) inserted by the Punjab Finance Act, 
2013 (the Finance Act) being a non-obstante clause has an 
overriding effect on Section 3 of the Act; whether the 
learned Single Judge-in-Chambers has erred in law by 
relying upon the principle of retrospectivity and thus held 
that Section 3B has no retrospective effect; whether the fact 
that under Section 3B of the Act the tax to be paid is on the 
agricultural income for any assessment year as declared in 
the return filed under the Income Tax Ordinance, 2001 (the 
Ordinance), coupled with Rule 14(3) of the Punjab 
Agricultural Income Tax Rules, 2001 (the Rules) which 
provides for recovery of all amounts due within a period of 
two years from which the total agricultural income was 
first assessable, allows such tax to be recovered from 
assessment years prior to 1.7.2013, which is the date of 
C.A. No.815/2016 etc. 
-: 35 :- 
 
coming into force of Section 3B of the Act; whether the 
interpretation by the learned Judge of certain provisions of 
the Rules is misplaced and have no nexus to the real issues 
involved in the matter; whether the declaration of 
agricultural income in the income tax return filed under the 
Ordinance is sufficient for purposes of recovery of 
agricultural income tax as contemplated by Section 3B of 
the Act, and allows the authorities to dispense with the 
procedure for recovery of such tax as provided in the Act 
and the Rules, in that an assessment order vis-à-vis 
recovery of agricultural income tax disclosing the basis of 
calculation of such tax was to be passed before direct 
issuance of recovery notices; whether failure to pass an 
assessment order has deprived the respondents of the right 
to challenge such order under Section 7 of the Act and if 
not, whether the respondents were required to avail the 
remedy under the said section before approaching the 
learned High Court in its constitutional jurisdiction.”  
 
2. 
 
We have heard the arguments of the learned counsel for the 
parties which are not being reproduced for the sake of brevity, rather 
shall be reflected in the course of this opinion. The key issues involved 
herein are twofold:- 
i. 
Whether Section 3B of the Act read with Rule 14(3) of the 
Rules 
applies 
retrospectively, 
allowing 
recovery 
of 
agricultural income tax for the assessment years prior to the 
date Section 3B supra was inserted into the Act; and 
 
ii. 
Whether 
the 
petitioner 
was 
required 
to 
follow 
the 
assessment, computation and collection procedure under the 
provisions of the Act and the Rules for the recovery of 
agricultural income tax under Section 3B of the Act, thereby 
depriving the respondents of a right of appeal available 
under the Act? 
 
C.A. No.815/2016 etc. 
-: 36 :- 
 
3. 
 
In order to answer the foregoing questions, we find it 
expedient to reproduce below the relevant parts of Section 3 of the Act 
which is the charging section:- 
 
3. Charge of agricultural income-tax.– (1) Subject to the 
other provisions of this Act, there shall be levied, assessed 
and collected each year a tax in respect of agricultural 
income of a tax year of an owner at the rate specified in 
the First Schedule to this Act. 
      
Explanation.– For the purposes of this sub-section, 
the cultivated land during a tax year shall be deemed to be 
agricultural income. 
 
(2) …………………………………………………………………. 
 
(3)  ………………………………………………………………… 
 
(4)  ………………………………………………………………… 
[Emphasis supplied] 
 
By way of amendment, Section 3B was inserted in the Act through the 
Punjab Finance Act, 2013 (the Finance Act) which reads as follows:- 
 
3B.   Tax 
on 
the 
basis 
of 
income 
tax 
return.–
 Notwithstanding the provisions of section 3, where any 
person has declared agricultural income for any assessment 
year in the return filed under the Income Tax Ordinance, 
2001 (XLIX of 2001), the person shall pay the tax on such 
income at the rate specified in the Second Schedule. 
[Emphasis supplied] 
 
While the Finance Act was notified on 29.06.2013, as per Section 1 
thereof, it (the Finance Act) came into force on 01.07.2013. Considering that 
Section 3B supra came into force on 01.07.2013, a question arises as to 
whether the petitioner could recover agricultural income tax for the 
assessment years prior to such date. At this juncture it is pertinent to 
C.A. No.815/2016 etc. 
-: 37 :- 
 
reiterate a cardinal principle of interpretation of statutes, particularly tax 
statutes, in that they (tax statutes) operate prospectively and not 
retrospectively unless clearly indicated by the legislature. In this regard, 
reference may be made to the judgments of this Court reported as Zila 
Council Jhelum through District Coordination Officer Vs. Messrs 
Pakistan Tobacco Company Ltd. and others (PLD 2016 SC 398) and 
Commissioner of Income Tax Vs. Messrs Eli Lilly Pakistan (Pvt.) Ltd. 
(2009 SCMR 1279). Retrospectivity can only be attributed to a statute 
where it is made explicit or can be inferred by necessary implication; it 
cannot be presumed. In this regard it is worthy to note the relevant 
provisions of Section 4 of the Act and Rule 14 of the Rules which are 
reproduced below respectively:- 
 
“4. Assessment and collection of tax.– (1) The tax shall be 
assessed and collected by the Collector in such manner as 
may be prescribed. 
 
(2) 
…………………………………………………………….. 
 
(3) 
…………………………………………………………… 
 
(4) 
No assessment on the basis of return shall be 
made by the Collector after the expiration of two years 
from the end of the assessment year in which the total 
agricultural income was first assessable. 
 
14. Additional assessment.– (1) If in any year for any 
reason- 
(a) 
any agricultural income chargeable to tax under the 
Act has escaped assessment; or 
(b) 
the total agricultural income of an assessee has 
been under assessed, or assessed at too low a rate, or has 
been the subject of excessive relief or refund under the Act 
or these rules, the Collector of the Sub-Division may, at 
any time, subject to the provisions of sub-rules (2) and (3), 
issue a notice to the assessee containing all or any of the 
C.A. No.815/2016 etc. 
-: 38 :- 
 
requirements of the notice under rule 6 and may proceed to 
assess or determine, by an order in writing, the total 
agricultural income of an assessee or the tax payable by 
him, as the case may be, and all the provisions of the Act 
and these rules shall, so far as may be, apply accordingly: 
 
 
Provided that the tax shall be charged at the rate 
applicable to the assessment year for which assessment is 
made. 
 
(2) 
…………………………………………………………….. 
 
(3) 
No order under sub-rule (1) shall be made after 
the expiration of two years from the end of the assessment 
year in which the total agricultural income was first 
assessable.” 
[Emphasis supplied] 
 
Furthermore, Section 2(ac) of the Act defines “assessment year” as “the 
period of twelve months beginning on the first day of July next following the income 
year” whereas Section 2(da) thereof defines “income year” as “the financial 
year next preceding the said assessment year.” Accordingly, since Section 3B of 
the Act was effective from 01.07.2013, it is applicable to the assessment 
year beginning on 01.07.2014 as it is the assessment year following the 
income year which commenced on 01.07.2013. While undoubtedly the 
provision(s) inserted in the Act by way of the Finance Act were to apply 
prospectively, Section 4(4) of the Act read with Rule 14(3) of the Rules, 
albeit couched in negative terms, clearly allow for the recovery of 
agricultural income tax for the two years (i.e. 2012 and 2013) prior to the 
assessment year in which the total agricultural income was first 
assessable, i.e. the assessment year beginning on 01.07.2014. Hence the 
petitioner could recover all amounts due within a period of two years 
from which the total agricultural income was first assessable, i.e. the 
assessment years of 2012 and 2013.  
C.A. No.815/2016 etc. 
-: 39 :- 
 
4. 
 
As regard the second issue, it is the case of the respondents 
that there is a mandatory process under the Act to levy, assess and 
collect agricultural income tax for a given assessment year which has not 
been so done by the petitioner-tax authority, rather the latter has simply 
issued recovery notices demanding the recovery of agricultural income 
tax which it is not allowed to do under the law. In this regard, the precise 
wording of Sections 3 and 3B of the Act are important and need to be 
considered. Section 3 ibid provides that there shall be levied, assessed 
and collected each year a tax in respect of agricultural income of a tax 
year of an owner at the rate specified in the First Schedule. This is the 
primary charging provision of the Act. However, according to Section 3B 
ibid, notwithstanding the provisions of Section 3 of the Act, where 
any person has declared agricultural income for any assessment year in the 
return filed under the Income Tax Ordinance, 2001 (the Ordinance) he shall 
pay tax on such income at the rate specified in the Second Schedule. The 
latter provision is a non obstante clause. The scope and effect of non 
obstante clauses have been elaborately discussed in the judgment of this 
Court reported as Syed Mushahid Shah and others Vs. Federal 
Invetigation Agency and others (2017 SCMR 1218) and in light of the 
ratio contained therein, while Section 3 of the Act requires agricultural 
income tax to be levied, assessed and collected, the non obstante clause of 
Section 3B thereof has been used by the legislature to give the latter 
provision an overriding effect over the former, dispensing with the 
requirement to levy, assess and collect agricultural income tax when such 
tax is being collected on the basis of the declared agricultural income for 
any assessment year in the return filed under the Ordinance as per Section 
3B supra which is a self-contained and stand-alone provision. In other 
words, the application of Section 3B of the Act is predicated upon the 
agricultural income as declared by the assessee himself in his income tax 
C.A. No.815/2016 etc. 
-: 40 :- 
 
return under the Ordinance. Therefore in cases where the assessee has 
himself filed his income tax return in which he has declared his 
agricultural income, by virtue of Section 3B of the Act, the tax 
department is not required to levy and assess agricultural income tax 
and can recover the same by issuing recovery notices directly. Therefore 
we find that the argument of the learned counsel for the respondents 
that failure to pass an assessment order has deprived the respondents of 
the right to challenge such order under Section 7 of the Act is 
unfounded. 
5. 
 
However, as mentioned above the application of Section 3B of 
the Act is based upon the agricultural income as declared by the assessee 
himself in his income tax return under the Ordinance. In this context, it 
is worthy to reiterate Section 3(1) of the Act which provides that subject to 
the other provisions of the Act, there shall be levied, assessed and 
collected each year a tax in respect of agricultural income of a tax year of 
an owner. Furthermore, according to Section 4(1) of the Act, agricultural 
income shall be assessed and collected by the Collector in such manner 
as may be prescribed. “Prescribed” has been defined in Section 2(g) of the 
Act to mean “prescribed by rules” and Section 11 of the Act states that 
“The Government may frame rules to carry out the purposes of this Act”. Pursuant to 
such power, the Rules were framed, Rule 14(1) whereof provides a certain 
procedure for the recovery of agricultural income tax under the Act. 
Therefore in the situation where an assessee has not filed his income tax 
return or has done so without disclosing his agricultural income, then 
the tax authorities are obliged to levy and assess and collect agricultural 
income tax (in spite of the presence of Section 3B of the Act) in terms of the 
aforementioned provisions of the Act and the Rules.  
C.A. No.815/2016 etc. 
-: 41 :- 
 
5. 
 
In light of the foregoing, the petitions are converted into 
appeals and all the appeals are partly allowed and the impugned 
judgment(s) is set aside to the extent mentioned above.  
 
 
 
CHIEF JUSTICE 
 
 
 
 
 
 
 
 
Islamabad, the 
8th of January, 2019 
Approved for Reporting 
 
 
 
 
JUDGE 
 
 
 
 
JUDGE 
Azhar Malik