Islamabad, October 2, 2025: The Supreme Court on Thursday adjourned until Friday the hearing of petitions challenging the controversial super tax, after counsel Barrister Farogh Naseem could not conclude his arguments.
A five-member constitutional bench headed by Justice Aminuddin Khan heard the case. During the proceedings, Justice Jamal Khan Mandokhail inquired whether other high courts had ruled on the amendment to Section 99D of the Income Tax Ordinance. Naseem informed the bench that the Sindh High Court had already dismissed similar petitions, while cases remained pending before the Islamabad and Lahore High Courts.
Arguing on the tax burden, Naseem said banks were subjected to 43 percent taxation, which rose to 53 percent when the super tax was applied. He cautioned that although currently imposed on banks, the amendment encompassed all sectors, leading many industrialists to shift production abroad.
The bench also reflected on the balance between Parliament and the Constitution. Justice Mandokhail remarked that the Constitution stemmed from Parliament, while Naseem contended that in Pakistan the Constitution was supreme, even though parliamentary supremacy was the global norm.
Justice Muhammad Ali Mazhar noted ambiguity in Section 4C concerning additional taxation. While Naseem stressed the importance of precise wording, the judges observed that the term “super tax” itself suggested an extra levy. Justice Mazhar added that since law treats super tax as a separate charge, it could not be deemed double taxation. The case will now resume on Friday.
