Supreme Court Exercises Constitutional Authority to Transfer Super Tax Appeals
ISLAMABAD:
In a landmark move following the 26th Constitutional Amendment, the Supreme Court invoked its powers under Article 186A of the Constitution on Wednesday, ordering the transfer of pending intra-court appeals regarding the super tax from two high courts to its constitutional bench.
A five-member bench, led by Justice Aminuddin Khan, issued the directive while hearing appeals related to the super tax. The court instructed the registrars of the Islamabad High Court (IHC) and the Lahore High Court (LHC) to submit a list and records of the pending intra-court tax appeals.
During the proceedings, senior lawyer Makhdoom Ali Khan, representing various companies, highlighted that similar cases were still under consideration in the high courts. He asserted that the Supreme Court had the constitutional authority to consolidate and transfer such cases for a unified decision.
Justice Muhammad Ali Mazhar, a member of the bench, inquired whether a formal written application was necessary for the transfer of these cases. In response, Makhdoom Ali Khan emphasized that Article 186A of the Constitution granted the Supreme Court the power to move cases from lower courts to ensure judicial efficiency.
Presenting his arguments, Khan contended that the government could not impose the super tax arbitrarily without providing justification. He maintained that such a levy required exceptional circumstances and could not be enforced without valid reasoning.
He further referenced past Supreme Court rulings that invalidated additional taxes, arguing that imposing an extra financial burden without due cause violated fundamental rights.
Following the arguments, the court officially ordered the transfer of the pending appeals and adjourned the hearing until Thursday.
