Justice Jawad Hassan of the Lahore High Court (LHC) heard a petition filed by Mahnoor Omer, which seeks to exempt sanitary pads and related products from sales tax. With the court’s approval, the petition also named the Revenue Division as a respondent, arguing that the current tax system indirectly discriminates against women and infringes upon their constitutional rights to equality and dignity as per Articles 3, 9, 14, 25, and 37.
The petitioner’s counsel, Advocate Ahsan Jehangir Khan, highlighted that only 12% of menstruating women in Pakistan can afford commercial sanitary pads, forcing the majority to use unsafe alternatives.
He explained that locally manufactured sanitary products are subject to an 18% sales tax, while imports face a 25% customs duty on top of the sales tax. Even a key raw material, superabsorbent polymer (SAP) paper, is taxed at 25%. The counsel argued that “by taxing sanitary products, the state is penalizing women for a natural biological function.”
However, the bench raised questions about the maintainability of the petition in light of the 26th Constitutional Amendment and jurisdictional issues, given that the respondents, including the Revenue Division, are located in Islamabad. The petitioner’s counsel requested time to address these concerns.
Assistant Attorney General Barrister Zain Mansoor and Assistant Advocate General Barrister Raja Hashim Javed appeared on behalf of the federal and provincial governments, respectively. The court issued notices to the federal government and other respondents, instructing them to submit their replies within two weeks. A separate notice was also issued to the Attorney General for Pakistan to provide a response on the constitutional questions involved. The hearing was then adjourned, pending the petitioner’s response to the court’s questions regarding maintainability.
