# FCC Dismisses Super Tax Review Petitions, Upholding Original Ruling The Federal Constitutional Court ruled that review jurisdiction cannot substitute for formal appeals. - **Source:** [Dawn](https://www.dawn.com) - **Published:** 2026-11-12 - **Topic:** [politics](https://brifing.si/c/politics) - **Original article:** - **On Brifing:** https://brifing.si/s/d5c6401f-39d9-43ed-9304-5166d5c918da ## Mass Dismissal of Petitions The Federal Constitutional Court has dismissed over 395 review petitions challenging the validity of the super tax. Chief Justice stated that review jurisdiction is strictly limited to correcting manifest errors or patent illegalities. The court emphasized that such legal mechanisms cannot be utilized as a substitute for a formal appeal process. ## Scope of Review Jurisdiction The court clarified that mere disagreement with previous reasoning or the pursuit of alternative interpretations provides no foundation for a review. The bench ruled that the jurisdiction is not an instrument for rehearing matters on their merits. Consequently, the original January 27, 2026, judgement remains fully intact and legally operative. ## Legislative Competence and Authority The FCC reaffirmed that the super tax falls under Entry 47 of the Federal Legislative List. This confirms the parliament’s competence to enact such measures under the Money Bill procedure of Article 73. The court rejected all arguments claiming that the legislative process lacked the necessary constitutional authority for tax implementation. ## Retrospective Application Challenges Petitioners contested the retrospective application of Section 4C of the Income Tax Ordinance, 2001. The court dismissed these objections, noting that the applicants failed to demonstrate any patent illegality. By upholding the original ruling, the court maintained the applicability of tax provisions from the specific dates they were initially introduced. ## Equality and Fiscal Classification The bench addressed arguments grounded in Article 25 regarding equality. It ruled that income-based classifications and differential tax rates maintain a rational nexus with the legislative objective. The court held that constitutional guarantees of equality do not prohibit reasonable fiscal classifications, effectively rejecting claims of discriminatory treatment against the corporate sector. ## Independent Judicial Standing A significant aspect of the ruling involves the court’s relationship with Supreme Court precedents. Following the Constitution 27th Amendment Act, 2025, the FCC exercises independent constitutional jurisdiction. While Supreme Court decisions remain persuasive, the FCC clarified they are not strictly binding, meaning judicial divergence does not constitute grounds for review. ## Sectoral Impact and Exemptions Major entities, including JS Bank, Engro Corporation, and various textile mills, had challenged the tax. The court confirmed that statutory protections for petroleum companies and exemptions for pension or provident funds were already duly considered. Individual assessment disputes must be resolved through standard legal channels rather than through this review process. ## Finality of Tax Judgement This decision solidifies the legal framework for the super tax, ending months of litigation from diverse industries. By refusing to reopen settled issues, the court has provided fiscal certainty for the government and taxpayers. All previous directions issued by the court remain in full effect, marking a definitive conclusion to this challenge. ## Sources covering this story - https://www.dawn.com/news/2043887/review-jurisdiction-cannot-substitute-for-appeal-rules-fcc — --- _Summary written by Brifing from the original reporting. Copyright in the original article belongs to its publisher; read the full piece at the link above._