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ISLAMABAD, Oct 02 (APP):The Supreme Court on Thursday adjourned until Friday the hearing of petitions challenging the super tax after counsel Barrister Farogh Naseem could not complete his arguments.
A five-member constitutional bench headed by Justice Aminuddin Khan took up the case. During proceedings, Justice Jamal Mandokhail asked whether other high courts had ruled on the amendment to Section 99D of the Income Tax Ordinance.
Naseem replied that the Sindh High Court had dismissed petitions, while cases remained pending in Islamabad and Lahore.
Highlighting the tax burden, Naseem argued that banks currently face 43 percent taxation, which rises to 53 percent when the super tax is added. He warned that although presently imposed on banks, the amendment included all sectors, prompting many industrialists to shift factories abroad.
The bench also discussed the relationship between Parliament and the Constitution.
Justice Mandokhail observed that the Constitution derived from Parliament, while Naseem maintained that in Pakistan the Constitution is considered more powerful, though parliamentary supremacy is recognized worldwide.
Justice Muhammad Ali Mazhar pointed out that the text of Section 4C was unclear regarding additional taxes.
Naseem insisted the wording was crucial, while the judges noted that the very term “super tax” implied an additional levy.
Justice Mazhar added that since law treats super tax as a separate tax, it cannot be considered double taxation.
The case will resume Friday.