LEGAL

A five-member constitutional bench of the Supreme Court of Pakistan, headed by Justice Aminuddin Khan, resumed hearings on petitions challenging the implementation of super tax. The discussion revolved around Parliament’s authority over money bills and whether the judiciary can intervene in such matters.
Key Arguments from the Bench
During the proceedings, Justice Muhammad Ali Mazhar emphasized that the 1973 Constitution grants Parliament the power to amend laws. Justice Jamal Khan Mandokhel remarked that it is Parliament’s prerogative to declare a bill as a money bill.
Makhdoom Ali Khan, the counsel for private companies, maintained that only Parliament can classify a bill as a money bill, and the Speaker’s decision in this regard is final.
Justice Mazhar questioned whether there was a parliamentary debate on whether super tax falls under a money bill. Makhdoom Ali Khan responded that the Speaker’s decision is binding within the National Assembly and that determining a bill’s constitutional status ultimately falls under the court’s jurisdiction.
Debate on Taxation Powers
Makhdoom Ali Khan clarified that:
- Taxes for social welfare fall under provincial jurisdiction.
- The National Assembly has the authority over tax-related issues.
- The court can determine the constitutional status of a tax law.
Justice Aminuddin Khan announced that the hearing would be adjourned until April 7, but Makhdoom Ali Khan stated his unavailability from April 7 to 14 due to an international case hearing. The judge instructed that another lawyer should present arguments in his absence.
Tribute to Late Khalid Anwar
During the hearing, Advocate Makhdoom Ali Khan expressed condolences on the passing of former Law Minister Khalid Anwar, calling him a great lawyer and legal scholar.
What’s Next?
The case will resume on April 7, where the Supreme Court will further deliberate on:
- The classification of super tax as a money bill.
- The extent of the Speaker’s authority in declaring money bills.
- Whether courts can intervene in parliamentary tax decisions.
The ruling could have significant implications on Pakistan’s taxation framework and legislative process.