Islamabad: In a landmark move, the Supreme Court’s Constitutional Bench (CB) on Wednesday exercised its authority under the 26th Amendment to transfer all intra-court appeals (ICAs) related to the Super Tax from the high courts of Lahore and Islamabad to itself.
The five-member bench, headed by Justice Aminuddin Khan, invoked Article 186A of the Constitution, which was introduced through the 26th Amendment. This provision grants the Supreme Court the power to transfer cases from one high court to another or take them up directly if deemed necessary for justice.
The bench was hearing petitions from various taxpayers challenging the constitutional validity of Section 4C of the Income Tax Ordinance, 2001.
Senior lawyer Makhdoom Ali Khan, representing multiple companies, stated that the Supreme Court has the authority to assume control of pending cases under the new amendment. When Justice Muhammad Ali Mazhar inquired whether a formal request was required for such a transfer, Khan clarified that the court could act even on a verbal application or suo motu basis.
The decision to summon these cases followed concerns raised by some lawyers about the ongoing legal proceedings in the Lahore High Court and Islamabad High Court. In response, the CB directed the registrars of both high courts to submit complete case records, including a list of approximately 200 pending cases.
Additionally, the Supreme Court issued notices to all parties involved to ensure that no objections arise regarding the lack of a hearing opportunity. The CB has scheduled daily hearings, with Advocate Ejaz Awan set to present his arguments on Thursday.
The Super Tax, initially introduced by the PML-N government in 2015, was imposed on high-income individuals, associations, and companies earning over Rs500 million. The tax aimed to generate funds for the rehabilitation of displaced persons following the launch of Operation Zarb-i-Azb in North Waziristan. Banking companies were subjected to a 4% tax rate, while other sectors faced a 3% levy.
