The Supreme Court of Pakistan has invoked its authority under Article 186(A) of the Constitution to transfer all pending appeals against the super tax from the high courts to itself. The decision was made by a constitutional bench to centralize proceedings and eliminate delays caused by multiple pending cases in the Lahore and Islamabad High Courts.
The super tax, initially introduced in 2015 during Operation Zarb-e-Azb, was levied on individuals and companies earning over Rs500 million. The tax was meant to support rebuilding efforts in terrorism-affected regions. However, its continuation has been challenged by companies and individuals, raising concerns about its legality under Sections 4B and 4C of the Income Tax Ordinance, 2001.
The transfer decision aims to prevent “multiplicity of proceedings” and speed up resolutions. The Supreme Court ordered registrars in the affected courts to send the case files and notify all parties of the transfer. Chief respondents, including the Attock Oil Company and Pakistan Tobacco Company, had appeals pending in the Islamabad High Court, while additional writ petitions remained stuck in the Lahore High Court.
This marks the first use of Article 186(A), a provision created after the 26th Amendment, which grants the Supreme Court authority to take over cases when deemed necessary for justice. The tax, initially applied as a one-time levy, remains a contentious issue with ongoing disputes over its fairness and application.
