“We may conclude by stating that each and every word of the Constitution, and the methodologies and procedures prescribed therein, must be strictly adhered to. When this is done, it dissipates misgivings and mistrust and steers away from pitfalls. This also avoids wastage of time, money and effort, as witnessed in this case. History is testament to the fact that whenever the Constitution is violated, it disrespects the people for whom it was made. Constitutional transgressions invariably have disastrous ramifications which, as we have learnt to our peril, undermine democracy and national unity”—Commissioner Inland Revenue, Karachi v Muhammad Mustafa Gigi and others (2022) 125 TAX 277 (S.C. Pak.)

The Federal Constitution Court (FCC) of Pakistan, established under the controversial Constitution (Twenty-seventh Amendment) Act, 2025 [27th Constitutional Amendment], in its short order dated January 27, 2026, by validating the constitutionality of the super tax imposed under sections 4B and 4C of the Income Tax Ordinance, 2001, has confirmed the apprehensions of a majority of the legal fraternity and members of civil society about its independence, impartiality, and acumen to interpret the provisions of the Constitution of the Islamic Republic of Pakistan (“the Constitution”).

The order has appeased the International Monetary Fund (IMF) and the Federal Board of Revenue (FBR), as both immediately expressed their jubilation. As per press reports, the IMF directed the FBR to make a recovery of the super tax immediately. This confirms beyond any doubt the State’s complete subjugation, where the lender of last resort not only prescribes anti-business and anti-people policies, but also acts as a revenue collector using its local agent, the FBR machinery, reminiscent of the East India Company’s similar operations through native gomashtas.

27th Constitutional Amendment: A Threat To Judicial Independence And Constitutional Integrity

This time, the enabling role played by the highest constitutional court of the country for the IMF’s revenue-collection spree has hammered the final nail in the coffin of our so-called sovereignty. It is not only a brutal and naked attack on businesses, but also the murder of the supreme law of the land.

Pakistan’s constitutional history shows that the gravest violations are often committed not by open defiance but by subtle drafting. The so-called “super tax” imposed under section 4B of the Income Tax Ordinance, 2001, is a classic illustration. While public debate has largely revolved........

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