A summary of the Federal Constitutional Court’s judgment in the consolidated Super Tax cases — M/s DG Khan Cement Company Ltd. & others v. Federation of Pakistan (C.A. 1243/2020 and connected matters). Short order dated 27 January 2026; Bench: Amin-ud-Din Khan, CJ, Syed Hasan Azhar Rizvi, J and Syed Arshad Hussain Shah, J.

The Court examined the constitutional validity and scope of section 4B (super tax for the rehabilitation of internally displaced persons) and section 4C (super tax on high-earning persons) of the Income Tax Ordinance, 2001 — including whether the levy is a tax competently passed as part of a Money Bill, the vires of section 4C, and its application to oil and gas exploration companies governed by Petroleum Concession Agreements containing fiscal-stability clauses.

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