Lahore Division

Lahore | ReNews Pakistan
The Punjab government has made building fitness certificates mandatory for private schools across the province, under which the strength, stability and safety standards of private educational institutions will be formally assessed.
According to sources, a building fitness certificate has been proposed as a mandatory requirement for school registration and renewal of registration. The certificate will be issued by the Buildings Department. In Lahore, around 3,500 private schools fall within the registration framework, and authorities have recommended adopting a structured mechanism for inspecting their buildings.
According to the official letter, a proposal has been made to appoint a third party consultant for the inspection of private schools. It has also been recommended that the responsibility be assigned to an independent engineering firm so that school buildings can be examined in an impartial and technical manner. A uniform survey of private schools across Punjab has also been proposed.
The letter revealed that many private schools are operating in residential buildings, while several structures have not been approved for institutional purposes. In addition, the building plans and structural records of several school buildings are not available, raising safety concerns for students, teachers and staff.
To ensure building safety, a comprehensive structural assessment has been proposed, along with destructive and non destructive testing of buildings. Officials said the purpose of the technical inspection is to ensure the safety of students studying in private schools and identify unsafe buildings.
The letter issued by the Punjab Communication and Works Department has sought an immediate policy decision from the School Education Department. The letter was sent in light of a communication from the CEO DEA Lahore.

Lahore | ReNews Pakistan
Punjab Chief Minister Maryam Nawaz Sharif has described the “Apni Chhat Apna Ghar” programme as a bold initiative aimed at bringing real change to public lives, saying that progress is never achieved through fear or hesitation, but through courage, vision and practical action.
Addressing a forum on urban development and sustainable future in Baku, the Punjab Chief Minister said every leader must understand that progress is never timid, and that courage is what creates real change. She said the success and impact of any government are not measured by speeches, but by the changed lives of the people.
Maryam Nawaz Sharif said the “Apni Chhat Apna Ghar” programme is a practical expression of this people-centred vision, designed to provide dignified housing facilities to low income and middle class citizens so that ordinary families can move away from the burden of rent and uncertain living conditions and become homeowners.
The Punjab Chief Minister said they were taking a shared message from Baku that safe, resilient and sustainable cities are not privileges, but an equal and fundamental right of all humanity. According to her, the provision of housing, civic facilities and a secure environment are areas of public welfare that directly affect citizens’ daily lives.

Lahore | ReNews Pakistan
The Lahore High Court has ruled that super tax under Section 4C of the Income Tax Ordinance, 2001, cannot be imposed on capital gains arising from inherited immovable property where the applicable capital gains tax rate is zero percent.
According to media reports, a two member bench comprising Justice Jawad Hassan and Justice Sardar Akbar Ali announced the verdict in an income tax reference involving the Appellate Tribunal Inland Revenue and tax authorities. The court set aside a super tax demand of PKR 114.7 million raised on the sale of inherited property that had been held since 1980.
The matter related to tax year 2024, when the taxpayer declared income exceeding PKR 1.14 billion from the sale of inherited immovable property. The tax return was treated as finalised under the Income Tax Ordinance. However, tax authorities later initiated proceedings under Section 4C and imposed super tax through an order issued on February 28, 2025.
The taxpayer challenged the levy before the tribunal, arguing that the property had been inherited and held for more than six years. On this basis, the gain was subject to a zero percent tax rate under Section 37(1A) of the ordinance. The taxpayer’s counsel argued that where no income tax liability existed, super tax could not be imposed.
The counsel further maintained that applying super tax on income taxed at a nil rate would effectively amount to indirectly taxing income that the law had already treated at zero percent.
Tax authorities defended the levy and argued that Section 4C operated independently. They contended that super tax applied to high income individuals regardless of the source of income. According to the department, capital gains taxed at zero percent still formed part of taxable income and therefore attracted super tax.
The bench rejected this position and observed that fiscal laws must be interpreted strictly. The court held that taxes cannot be imposed through implication or administrative interpretation.
The Lahore High Court further ruled that Section 37(1A) created a special statutory regime for gains arising from immovable property. Once the legislature had prescribed a zero percent tax rate for such gains, no tax liability remained for the purpose of imposing super tax.
The decision is being viewed as an important ruling for taxpayers dealing with inherited immovable property, particularly in cases where capital gains fall under the zero percent tax regime due to the holding period prescribed under the law.