Super Tax case: Parliament has authority to amend laws, says SC

ISLAMABAD: The Supreme Court on Friday observed that as per the Constitution, Parliament has the authority to amend laws in the super tax case.

A five-member bench, led by Justice Amin-ud-Din Khan, resumed the hearing of a set of petitions challenging the super tax imposed under Section 4C of the Income Tax Ordinance, 2001.

At the onset of the proceedings, senior lawyer Makhdoom Ali Khan expressed deep sorrow over the passing of former Law Minister Khalid Anwer. “A great legal mind has passed away,” he remarked, paying tribute to Anwer’s contributions to the legal fraternity.

Resuming his arguments in the case, petitioner’s lawyer Makhdoom Ali Khan asserted that the authority to amend the Constitution lies with Parliament. He further argued that only the Parliament has the power to declare a Money Bill.

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Justice Muhammad Ali Mazhar observed that, as per the Constitution, Parliament has the authority to amend laws. Justice Jamal Mandokhail added that issuing a certificate on the matter is the Speaker’s responsibility. In response, Makhdoom Ali Khan stated that the Parliament has the right to declare a Money Bill, but the court also has the power to strike down any law if deemed unconstitutional.

Justice Muhammad Ali Mazhar questioned, “Can the court decide whether this falls under the category of a Money Bill?” In response, Makhdoom Ali Khan argued that it is up to the Speaker to decide according to the Constitution. He also contended that while taxation matters fall under the jurisdiction of the National Assembly, social welfare taxes are a provincial subject.

As the hearing progressed, Makhdoom Ali Khan informed the court that he would not be available between April 7 and 14. Justice Amin-ud-Din Khan responded by stating that in his absence, another lawyer would have to present arguments.

The court has adjourned the case until April 7.