The Lahore High Court has dismissed several identical petitions challenging imposition of super tax inserted through Finance Act 2015. Different industries and individuals had assailed the super tax pleaded that the super tax was not a tax and could not be levied through a money bill by the parliament and consequently its imposition through the Finance Act, 2015 was ultra vires and unconstitutional.

The counsel for the petitioners argued that the said levy was in the nature of double taxation and ought to be struck down. Dismissing the petitions, the court observed that no provision of the Constitution has been cited or referred to in the instant case by the counsel for the petitioners, which would compel this court to hold that super tax was unconstitutional.

Copyright Business Recorder, 2018