JUDGMENT

AMIN-UD-DIN KHAN, CJ:-These are the detailed reasons of our short order dated 27.01.2026, through which we have decided the matters arising out of the decisions by the various High Courts whereby the petitions challenging the vires of section 4B and 4C of the Income Tax Ordinance, 2001 were decided. The said short is reproduced below for convenience:"For detailed reasons to be recorded separately, and subject to such amplification and/or explanation therein as is considered appropriate, all the titled cases are decided in the following terms:The matters before this Court involve,inter alia,viresof super tax imposed under section 4B read with Division IIA, Part I, First Schedule, Income Tax Ordinance, 2001 (hereinafter "section 4B"). A tax for raising revenue for Internally Displaced Persons for tax year 2015 and onwards, inserted in the Income Tax Ordinance 2001 (hereinafter "the Ordinance 2001") vide Finance Act, 2015. The hearing of the aforesaid matter was immediately followed by th...