The Lahore High Court has rejected a jurisdictional challenge from the Federal Board of Revenue (FBR), allowing a significant case against Pakistan’s taxation of sanitary pads to proceed. The court affirmed its authority to hear the petition that questions taxes affecting millions of women across Punjab.
A division bench comprising Justices Jawad Hassan and Muhammad Raza Qureshi dismissed the FBR’s claim that only the Islamabad High Court could hear the case. The court directed the federal government, FBR chairman, Ministry of Finance, and National Commission for Human Rights to submit detailed replies within two weeks.
The bench expressed clear dissatisfaction with the institutions’ failure to provide written responses to the petition thus far.
Read: FBR Mandates Linking for Taxpayers with Income Above Rs 500,000
Lawyer Mah Noor Umar, 25, filed the public interest petition under Article 199 of the Constitution. The case challenges what advocates term the “period tax” – a cumulative tax burden of approximately 40% on sanitary pads through sales tax and customs duties.
According to the petition, this taxation discriminates against Pakistan’s 151 million women, violating constitutional guarantees of equality, dignity, and social justice.
UNICEF Pakistan confirms that taxes increase sanitary pad prices by about 40%. With a pack of 10 pads costing Rs. 450 and the average monthly income around $120, these essential products remain unaffordable for many families.
Research from UNICEF and WaterAid (2024) reveals that only 12% of Pakistani women use commercial sanitary pads. Most rely on alternatives like cloth, often without adequate clean water or sanitation facilities, posing significant health risks.
The petition argues that removing these taxes is essential for women’s health and for changing societal attitudes toward menstruation. It requests the court to declare all taxes on sanitary pads unconstitutional and to mandate their free distribution in girls’ schools.
