The Supreme Court of Pakistan has directed the transfer of all pending appeals concerning the super tax from the Lahore and Islamabad High Courts to itself. This decision was made by a five-member constitutional bench led by Justice Amin-ud-Din Khan.
The super tax, imposed under Sections 4B and 4C of the Income Tax Ordinance, 2001, has been challenged by various large-scale manufacturers (LSMs) and private companies. These challenges argue against the constitutional validity of the tax, asserting that its imposition violates fundamental rights and lacks justification.
To prevent multiplicity of proceedings and ensure a unified legal approach, the Supreme Court exercised its constitutional authority to transfer these cases. The registrars of both high courts have been instructed to inform all parties involved about this transfer.
This move underscores the Supreme Court’s commitment to addressing significant tax-related disputes efficiently and maintaining consistency in legal interpretations across jurisdictions.
