I. EXECUTIVE SUMMARY 

1. The Court was informed by Mr Farooq H. Naek, counsel for the Government of Sindh, that the Provincial Assembly has passed The Sindh Development and Maintenance of Infrastructure Cess (Amendment) Bill, 2026, which has also received the Governor’s assent but is yet to be notified. Under the amendment, the parties may settle the dispute within 60 days. If settled, the pending cases will become infructuous; otherwise, they will proceed on merits.

2. On joint request, the cases have been adjourned to 28.4.26. For Fresh Import Consignments (other than those of Oil Marketing Companies), clearance will be allowed upon furnishing an undertaking and post-dated cheques equivalent to the Cess amount. This arrangement continues the earlier injunctive relief dated 15.12.25 and also applies to cases from Khyber Pakhtunkhwa and Balochistan.

3. It was further pointed out that over 300 similar cases are pending before the LHC concerning the Punjab Infrastructure Development Cess Act, 2015. The Attorney General suggested that, under Article 175-E(5) of the Constitution, these cases be requisitioned and heard together. The Court directed the office to requisition and register them as transfer cases and issue notices.

4. In C.A. Nos. 133 & 134 of 2025, Mr Khalid Javed Khan stated that those matters are not identical and requested separate listing. Notice was issued, and the cases will be re-listed separately on 28.4.26.

5.  A fresh import consignment is possible with a 50% payment via Provincial IDC (PIDC) and the remaining 50% stay based on a post-dated cheque, subject to respective Provincial High Court peititin cum order that references the FCCP order.

II. DETAILS

A to E - for Paid Subscribers

III. KASBATI & CO VIEWS

A fresh import consignment is possible with a 50% payment via PIDC and the remaining 50% based on a post-dated cheque, subject to a Provincial High Court order that references the FCCP order.

III. LIST OF RELEVANT DNVC & TLQCs

a)  DNVC of 17.2.26 about FPCCI welcomes cut in infrastructure development cess by Sindh govt-BR

b)  DNVC of 17.2.26 about Sindh cuts infrastructure cess after two decades-DD

c)  1506 of 11.6.21 about Sindh Infrastructure Development Cess upheld; Advocate Mr Almani Opinion - SHC

d)  370 about SHC granted interim relief about Sindh Infrastructure Development Cess Act;  

e)  696 about Balochistan Infrastructure Development Cess (BIDC) Act, 2019,

f)   1357 about Balochistan Infrastructure Development Cess exemption for certain CPEC Project (Grant in-Aid Project) &

g)  1451 about Balochistan Development & Maintenance of Infrastructure Cess Act, 2021;

h)  53, 1031 & 1062 about Punjab Infrastructure Development Cess matters, etc; and 

i)   1218 about KPK Cess @ 0.125% on Gold & other Metal and Other Goods @ 1% + Rs 2 per KM

IV. FURTHER DETAILS & SERVICES

Should you require any clarification or explanations in respect of the above or otherwise, or require Advance on 4B or 4C, Income Tax, Federal & Provincial Sales Tax or Withholding Tax Statement, Advisory, Return Filing or Review services, please feel free to email Mr Amsal at amsal@kasbati.co with CC to info.kasbati@professional-excellence.com, asif.s.kasbati@professional-excellence.com.

Best regards for Here & Hereafter
Asif S Kasbati (FCA, FCMA & LLB)

Managing Partner 

Kasbati & Co (1760+ Tax, Levies, Companies, Economy, Inflation, HR, Banking, Finance, etc  Quick Commentary Service Provider and High Level 440+ Tax & Levies Laws Consultants) 

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