During the hearing of the Super Tax case in the Supreme Court, Justice Muhammad Ali Mazhar remarked that the this Tax was imposed only once for a specific purpose. He questioned whether, once implemented, the Tax would continue indefinitely. Justice Jamal Mandokhail inquired about the government’s plan for rehabilitating areas affected by military operations. He further questioned whether any estimation was made regarding the restoration of these affected regions.
The constitutional bench, led by Justice Aminuddin, heard the Super Tax case. During the hearing, the companies’ counsel, Makhdoom Ali Khan, began his arguments by stating that the government had introduced the Super Levy Tax in 2015. The purpose of this tax was said to be the rehabilitation of areas affected by Operation Zarb-e-Azb. The government had enforced the this Tax through a Money Bill in 2015 for a one-time implementation, yet it remained in place from 2015 to 2022.
Makhdoom Ali Khan further stated that the initial estimation aimed to collect PKR 80 billion, but it remains unclear how much the government actually accumulated under the Super Levy Tax. Justice Jamal Mandokhail questioned the government’s plan for the restoration of affected areas and whether an accurate estimation was ever made. He also raised concerns about whether taxes on services could be imposed through a Money Bill.
Makhdoom Ali Khan emphasized that the government had already collected income tax on revenue, and to avoid double taxation, the term Super Tax was introduced. He also pointed out that social welfare responsibilities have now been transferred to the provinces. Therefore, the Super Tax was originally meant to be a one-time imposition only.