Law: Income Tax Ordinance, 2001

Section: 2(28A),2(63),4B,4B(1),4B(2),4B(3),4B(4), 137(1),DivisionIIA ofPartI oftheFirst Schedule,PartIV,PartX,PartXIandPartXII ofChapterXandPartI ofChapterXI

Law: Constitution of Pakistan, 1973

Section: 7,73,73(A),73(2),73(3),77,78(1),80,97,14 1,142,151,160,18thAmendment

THIS JUDGMENT DELIVERED BY: MUHAMMAD SAJID MEHMOOD SETHI, JUSTICE:---.--- This consolidated judgment shall decide instant appeal, along with connected cases detailed in Schedule appended herewith, as common questions of law and facts are involved in these cases. 2. Through instant appeal, appellants have challenged the consolidated judgment dated 22.12.2017, passed by learned Single Bench of this Court in W.P. No. 38612 of 2015, whereby writ petitions filed by appellants, challenging the provisions of Section 4B of the Income Tax Ordinance, 2001 (the Ordinance of 2001) regarding levy of Super Tax, being ultra vires the Constitution of the Islamic Republic of Pakistan, 1973 (the Constitution), were dismissed. 3. Brief facts of the case are that imposition of super tax through Section 4B of the Ordinance of 2001 for rehabilitation of temporarily displaced persons was challenged by appellants through various writ petitions before learned Single Bench of this Court, which were dismissed vide consolidated judgment dated 22.12.2017, passed in W.P. No. 38612 of 2015, declaring the levy of Super Tax as constitutional and valid. It was further held that Annual Budget Statement duly mentioned Super Tax as sum required to meet other expenditure which the Federal Government proposed to make from the Federal Consolidated Fund, thus, the same was in accordance with the mandate of Article 80 of the Constitution and was imposed / promulgated through a proper procedure and also did not amount to double taxation. It was also observed that the mere fact that the Government mentioned the purpose for which the revenue was being generated did not preclude it of being a tax. 4. Mr. Imtiaz Rashid Siddiqui, Advocate, opened his arguments by reading Articles 7, 77, 97, 141, 142 and 151 of the Constitution in order to re-visit legislative domain of the Federation and Provinces. However, he conceded that Article 151 does not have any relation with Article 77 of the Constitution, particularly the phrase purposes of the Federation. He submits that the Federation has to legislate exercising normal procedure by getting bill passed from both the houses, whereas to legislate under Article 77,…

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