ISLAMABAD: The Federal Constitutional Court (FCC) will start hearing petitions on December 1 against the Super Tax imposed under Sections 4B and 4C of the Income Tax Ordinance, 2001.
A three-judge bench led by Chief Justice Amin-ud-Din Khan with Justice Syed Hasan Azhar Rizvi and Justice Arshad Hussain will take up the Federal Board of Revenue’s appeals against earlier judgments of the Sindh, Lahore, and Islamabad High Courts. The FCC Registrar has issued notices to all parties, directing them to appear or ensure representation.
The transfer of these cases to the FCC is a major development, as both Sections 4B and 4C have long been contested by major corporations. Section 4B, introduced in 2015, imposed a Super Tax on individuals, AOPs, and companies earning above Rs500 million. Section 4C, added in 2022, targeted 13 “windfall gain” sectors, pushing their effective tax rate to 39%.
Multiple companies challenged the levy in various High Courts.
Separately, an FCC bench comprising Justice Aamir Farooq and Justice Rozi Khan Barrech will hear the case on the killing of journalist Arshad Sharif on December 3. The matter was earlier pending before the Supreme Court but was transferred to the FCC under the 27th Constitutional Amendment, which shifted all suo motu cases to the new court.
