• Rules extra levy can’t be applied if primary capital gains tax is zero • Notes that administrative circulars can’t override law; cites FCC ruling limiting scope of super tax • Dismisses FBR claim that wealth overrides tax exemptions RAWALPINDI: The Lahore High Court has ruled that a super tax under Section 4C of the Income Tax Ordinance of 2001 cannot be imposed on capital gains arising from the sale of inherited immovable property where the gain itself carries a zero percent tax rate. A two-judge bench of Justice Jawad Hassan and Justice Sardar Akbar Ali announced the judgement in an income tax reference filed by Khairullah Khan against the Appellate Tribunal Inland Revenue and other tax authorities. The court set aside an Rs114.7 million super tax demand raised over the sale of ancestral property held since 1980.