ISLAMABAD: Justice Jamal Mandokhail has inquired counsel for FBR can super tax be imposed without legislation. He further questioned “ you should tell this too was this tax imposed under article 173 or otherwise. He raised these questions during arguments of counsel for FBR, Raza Rabbani in super tax case in Supreme Court (SC) constitutional bench Monday. A five members SC constitutional bench presided over by Justice Amin ud Din Khan took up the case for hearing. Counsel for FBR Raza Rabbani said the whole procedure of taxation is spelt out in article 173. Standing committee for finance settles it with reference to budget. Online
Finance committee sends it to upper house. Then budget is approved therein. Raza Rabbani said 4-B is not for local purpose. It is meant for local body. It is mentioned clearly in 4-B super tax will be used for renovation of destroyed homes. Territory is not mentioned therein. Super tax and income tax are two things. Super tax is slapped for specific purpose. Justice Jamal Mandokhail remarked how the amount collected against super tax is distributed. Can you slap super tax without legislation. Raza Rabbani said legislation was made with reference to super tax. All the amount of super tax goes to federal collective budget.
