Punjab Assembly Speaker Malik Muhammad Ahmad Khan on Monday ruled that only the elected assembly has the authority to decide on agricultural tax, striking down a notification issued by the bureaucracy on the matter. According to media reports, the speaker ruled that any attempt by the executive to impose or alter tax rates without legislative approval is unconstitutional, reaffirming that taxation powers rest exclusively with elected representatives. The speaker stated that withholding rate-related notifications from the assembly during the budget process amounts to an overreach of authority and violates constitutional limits on executive power.

He maintained that such actions undermine parliamentary oversight and breach the privileges of the provincial legislature. The notification issued through executive action was described as a violation of constitutional principles governing taxation. The speaker directed the Standing Committee on Law Reforms and Delegated Legislation to review all taxes imposed by the executive branch and submit a detailed report to the House within 15 days.

The ruling reiterated that taxation requires the consent of citizens through their elected representatives, as outlined in Articles 77 and 127 of the Constitution. While limited delegation of rate-setting powers is permissible, it must follow conditions set by the legislature, including mandatory presentation before the assembly at the time of the budget. It added that the legislature retains oversight of taxation and does not transfer its authority to the executive.

Any attempt to bypass this process constitutes a breach of parliamentary privilege. The ruling also clarified that it forms part of parliamentary privilege and does not override the jurisdiction of superior courts. Citizens affected by tax demands issued under invalid rates may seek relief through competent courts, with the ruling providing the constitutional basis for such claims. Following the announcement, members of the Punjab Assembly expressed support for the decision through desk-thumping, endorsing the assertion of legislative authority over taxation matters.