Islamabad:
The Supreme Court on Tuesday continued hearings on petitions that challenged the super tax as the Federal Board of Revenue (FBR) defended the authority of Parliament to impose Levy.
A constitutional bench of five members led by Justice Aminuddin Khan heard arguments from FBR adviser Hafiz Ehsan Khokhar, who maintained that section 14 of the Finance Act had not been changed, “only its purpose amended.”
He argued that the case did not raise questions about legislative competence and added that taxpayers who had not filed returns now “sought benefits” through litigation.
However, Justice Jamal Khan Mandokhail pressed Khokhar on whether the National Assembly could adopt a tax bill outside the annual budget cycle. “Has the Constitution specifically assigned parliament this power?” He asked.
Khokhar replied that there was a precedent, including in 63-A-practice and procedural case, and emphasized that Islamabad High Court’s (IHC) decision that broke parts of the tax was “contradictory and not legally sustainable.”
“Whether it is parliament or the Supreme Court, every institution is bound under the Constitution,” Justice Mandokhail observed, emphasizing that high courts were obliged to follow the judgments of the Tip Court. Arguments from senior lawyer Ashter Ausaf began after Khokhar ended.
Mot the end of the consultation approached further lawyer and corporate advisor, Makhdoom Ali Khan, Rostrum.
The additional legal lawyer informed the bench that the legal attorney would not present oral arguments and would instead submit written arguments within two days.
However, Makhdoom Ali Khan opposed himself and said he could not continue until these submissions were recorded.
