Federal Constitutional Court To Hear Super Tax Cases Including DG Khan Cement Petition

Federal Constitutional Court of Pakistan (FCCP) is set to hear a series of high-profile super tax cases, including petitions filed by DG Khan Cement Company Limited and other major corporations. The cases involve Section 4B and 4C of the Income Tax Ordinance, 2001, which pertain to super tax and additional tax on high-income earners and corporate entities. According to the official notice issued by FCCP Registrar’s Office, the hearings are scheduled for December 1, 2025, at 9:00 am in the Court House located within Islamabad High Court. Parties involved have been instructed to ensure their presence or secure legal representation, with ex parte proceedings planned for those who fail to appear.

The transfer of these disputes to FCCP is significant, reflecting ongoing legal contention over Sections 4B and 4C, which have been at the center of corporate and governmental debate for several years. These provisions require high-income individuals and corporations to pay additional taxes, often leading to litigation from companies challenging the tax assessments. DG Khan Cement’s petition is among the most notable in the batch, highlighting the implications for large industrial players operating under Pakistan’s tax regime.

The notice, issued on November 25, 2025, and signed by Shahid Habib Ansari, Senior Assistant Registrar for the Registrar of FCCP, underscores the urgency and formal procedural requirements of the hearings. By moving these cases to FCCP, the government and corporate sector seek definitive interpretation and resolution of super tax obligations. Legal experts indicate that the court’s decision could influence tax compliance, corporate financial planning, and future high-income tax enforcement across Pakistan.

Observers note that this development comes at a time when Pakistan is pursuing broader fiscal reforms, including adjustments to corporate tax structures and enhanced digital tracking of financial transactions. Resolving these disputes through FCCP is expected to bring clarity for both authorities and businesses, reducing prolonged litigation and enabling smoother implementation of the tax framework. With several major companies involved, the outcome of these hearings is likely to have wide-ranging economic implications, particularly for sectors contributing significantly to national revenue.

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