Federal Board of Revenue (FBR) has imposed Income Tax Amendment Act 2016 across the country. Non transferable property acquired illegally could be legitimised by paying a paltry 3 % tax on the rate difference between DC & FBR rates of the said property. The legal heirs of the deceased owner Army, Rangers, Police martyrs have been given exemption from this tax. I think this law is discriminatory in nature and should be challenged in the court of law. It penalises the lawful owners of the property who have to pay heavy taxes on their property. It means we are encouraging the illegitimate property transactions. Such Tax Amnesty Schemes encourage illegal acquisition of property without paying due share of taxes. The Court should declare such schemes ultravire and strike it down.