During the Supreme Court hearing on the super tax case, Justice Muhammad Ali Mazhar questioned whether the super tax, initially imposed for a specific purpose, would now continue until the end of time. A five-member constitutional bench, led by Justice Amin-ud-Din Khan, heard the case, with lawyer Makhdoom Ali Khan representing the companies involved. Makhdoom Ali Khan informed the court that the government introduced the super levy tax in 2015 to fund the rehabilitation of areas affected by Operation Zarb-e-Azb. He said that the government imposed the super tax through the 2015 Money Bill as a one-time measure. However, it remained in place from 2015 to 2022. Initially, the government aimed to collect an estimated Rs80 billion, but it remains unclear how much revenue was actually generated under this tax. He urged the court to question the government about the total amount collected under the super tax. Justice Jamal Khan Mandokhail inquired whether any records were available regarding the total revenue collected from the super tax. Khan responded that no finance minister had ever mentioned the recovery or expenditure of the super tax in any speech. Justice Mandokhail noted that the super tax was meant for the rehabilitation of those affected by the military operation, adding that terrorism remains a daily challenge. He questioned the total number of displaced persons and the specific areas affected by the operation. The apex court judge further asked about the government’s rehabilitation plan for the affected areas, whether a PC-1 had been prepared for the resettlement of displaced persons, and if any cost estimates had been calculated. He also questioned whether taxes on services could be imposed through a money bill. In response, Khan argued that the government had already levied income tax on revenue, and to avoid double taxation, it had named it a super tax. He also pointed out that social welfare had been devolved to the provinces, meaning this was not a super tax but simply another tax. Justice Mazhar reiterated that the super tax was introduced for a specific purpose and questioned whether it would continue indefinitely. Justice Amin-ud-Din raised concerns over how funds from the national consolidated fund could be spent without the consent of the provinces. At this point, Federal Board of Revenue’s (FBR) lawyer Raza Rabbani argued that the war against terrorism was an ongoing process and that terrorism victims were displaced as a result of counter-terrorism efforts. Khan then questioned whether terrorism had ended in 2020, as the government had stopped collecting the super tax that year. The Supreme Court’s constitutional bench subsequently adjourned the hearing until today (Wednesday). It is worth mentioning that the Pakistan Muslim League-Nawaz (PML-N) government introduced the super tax in 2015, applying it to wealthy individuals, associations of persons, and companies with earnings exceeding Rs500 million. The tax imposes a 4% rate on the income of banking companies and 3% on other sectors, with the revenue aimed at funding the rehabilitation of temporarily displaced persons.