The single bench comprising Justice Asim Hafeez heard the petition filed by the opposition leader In Punjab Assembly.

During the proceedings, Hamza's counsel argued that his client was a registered tax payer and always paid his tax without default. He submitted that the Inland Revenue department had issued a notice to his client for payment of Rs 1.2 million as Income Support Levy.

He submitted that after 18th amendment, social welfare had become a provincial subject whereas Inland Revenue was not empowered to collect it. He submitted that collection of levy by the Inland Revenue was a violation of the constitution.

He pleaded with the court to set aside the collection of Income Support Levy by the Inland Revenue as illegal.

The court after recording initial arguments issued notices to the respondents and sought reply. The court also directed to club all identical petitions.