Punjab Province

Lahore | ReNews Pakistan

The Punjab Information Commission has directed the provincial Irrigation Department to disclose official financial records detailing billions of rupees spent on flood related works and activities during 2025 26, rejecting the department's objections to providing the information under the Punjab Transparency and Right to Information Act, 2013.

The commission issued its order on September 30, 2026, following a complaint filed by a citizen against the Secretary of the Irrigation Department over the department's failure to provide copies of Form PW 27 relating to government expenditure in flood affected areas.

The case centred on the public's right to access official records concerning the utilisation of government funds for flood related activities and the responsibility of public departments to disclose information maintained in their custody.

According to the proceedings, the applicant had requested copies of Form PW 27 containing details of expenditure associated with flood affected areas during the 2025 26 period.

Instead of providing the requested documents, the Irrigation Department initially referred the matter to its eight zonal offices, where the relevant records were reportedly maintained.

The department subsequently raised several objections to the disclosure of the information, including claims of exemption under the provincial right to information law, alleged lack of clarity in the information request and the administrative burden involved in collecting records from multiple offices.

During the commission's proceedings, the department was represented by Public Information Officer Adnan Hassan, who informed the commission that the request had already been forwarded to the relevant zonal offices through a letter dated July 24, 2026.

He explained that the requested information was available with the department's eight zones, while the provision of Form PW 27 copies relating to flood-affected areas during the 2025 26 flood season remained pending.

After examining the department's position, the Punjab Information Commission rejected its objections and ordered the release of the requested records to the applicant.

The commission did not accept the department's reliance on legal exemptions, alleged ambiguity in the request or administrative difficulties as sufficient grounds for withholding the information.

The ruling requires the Irrigation Department to provide the requested Form PW 27 documents relating to expenditure on flood related works and activities during the specified period.

Form PW 27 is an official expenditure record relevant to the accounting and examination of government spending on public works and associated activities.

The requested documents are particularly significant because they concern expenditure running into billions of rupees on flood related operations and works in affected areas.

Access to such records can help establish how public resources were utilised, identify the nature of expenditure recorded by the department and facilitate scrutiny of financial transactions associated with flood management activities.

The Punjab Transparency and Right to Information Act, 2013, establishes a legal framework enabling citizens to seek information held by public bodies, subject to exemptions provided under the law.

The legislation is intended to promote transparency, accountability and public access to government information, including records relating to the use of public funds.

The case also highlights the administrative challenges that may arise when official records are maintained across multiple regional or zonal offices.

However, the commission's decision makes clear that the objections raised by the Irrigation Department in this case did not justify withholding the requested documents.

Public access to expenditure records is particularly important in the context of flood-related activities, where substantial government resources may be used for emergency works, protective infrastructure, rehabilitation and other necessary measures.

Disclosure of the relevant records would allow the applicant to examine the expenditure reported in Form PW 27 and assess the financial information associated with flood related works during 2025 26.

The commission's order addresses the applicant's right to obtain the requested records and does not, by itself, establish financial irregularities or misuse of public funds.

Rawalpindi | ReNews Pakistan

The Punjab government has made registration mandatory for deed writers across the province, setting October 12, 2026, as the deadline for compliance as part of efforts to improve transparency, accountability and regulation in property documentation and land registration services.

Under the new requirement, unregistered deed writers will no longer be permitted to prepare property registration documents and other legal deeds after the specified deadline.

According to an announcement issued by the Punjab Land Records Authority (PLRA), only registered deed writers will be authorised to prepare legal deeds across Punjab from October 12.

The authority has directed individuals associated with the profession to complete their registration before the deadline to avoid disruptions to their professional activities.

The new arrangements also require newly registering deed writers to have modern biometric machines, a measure intended to integrate document preparation services with the province's expanding digital land records management system.

The initiative is aimed at strengthening oversight of professionals involved in preparing property-related documents, improving the reliability of documentation and promoting greater transparency in property transactions.

Deed writers play an important role in preparing sale deeds, property transfer documents, agreements and other legal instruments used in property transactions.

The introduction of mandatory registration is expected to help authorities maintain a formal record of individuals providing these services and improve accountability within the property documentation sector.

The move may also help discourage unauthorised individuals from preparing legal documents and facilitate better monitoring of documentation practices.

Punjab has already introduced several digital initiatives in the property and land administration sector, including electronic stamp papers, online property registration services and computerised land records.

These reforms are intended to simplify documentation procedures, improve access to land-related services and reduce the risks associated with fraudulent or unverifiable property documents.

The Punjab Land Records Authority operates an electronic property registration system through which various stages of the documentation and registration process can be completed digitally.

The mandatory registration of deed writers represents another step towards integrating property documentation services into the province's broader digital governance framework.

The new requirement will affect deed writers operating in Rawalpindi, Lahore, Faisalabad, Multan, Gujranwala and other districts across Punjab.

Individuals currently providing deed-writing services will need to ensure that their registration is completed before October 12 to continue preparing documents under the revised arrangements.

For property buyers, sellers and other individuals involved in real estate transactions, the development is significant because the registration status of deed writers will become an important consideration when seeking professional documentation services.

The authority has urged all concerned professionals to complete the registration process within the specified timeframe to ensure a smooth transition to the new system.

From October 12, 2026, only registered deed writers will be authorised to prepare deeds under the new provincial arrangements, marking a further step towards regulating property documentation practices and strengthening transparency in Punjab's land administration system.

Lahore | ReNews Pakistan
The Federal Board of Revenue (FBR) has introduced a revised sales tax collection mechanism for Pakistan's steel industry, imposing rates of up to Rs 35 per unit of electricity consumed by certain manufacturers, including steel melting units, re-rolling mills and businesses operating captive power generation facilities.

The measure, introduced through SRO and subsequently amended through SRO , establishes different tax rates based on the nature of industrial operations, sources of raw materials and electricity consumption arrangements.

According to the FBR notification, the original framework became effective on July 1, 2026, with subsequent amendments introducing further provisions for specific categories of steel manufacturers and industrial units operating in designated regions.

Under the new arrangements, steel melters, re rolling mills and composite steel melting and re rolling units are required to pay sales tax calculated on the basis of electricity consumed during production.

Manufacturers using locally sourced remeltable iron and steel scrap are subject to a general sales tax rate of Rs 30 per electricity unit consumed.

Steel re rollers manufacturing steel bars using either imported or locally sourced raw materials are also subject to a rate of Rs 30 per unit under the amended framework.

However, manufacturers meeting specified imported scrap requirements can qualify for a substantially lower sales tax rate of Rs 5 per electricity unit.

The concession applies to eligible manufacturers whose imported scrap consumption exceeds 70 percent of their relevant raw material consumption during the preceding 12 months, subject to the prescribed documentation and monitoring requirements.

Eligible purchases of specified scrap directly from businesses registered under the Export Facilitation Scheme (EFS) may also qualify for the reduced rate.

The FBR has linked concessional treatment to compliance with its computerized monitoring and documentation systems, making verification of raw material purchases and production records an important part of determining eligibility.

Under the original notification, steel manufacturers operating through captive power arrangements or using self generated electricity were assigned a sales tax rate of Rs 35 per unit consumed.

The framework is therefore not restricted to factories purchasing electricity from distribution companies but also covers relevant steel manufacturers generating electricity independently.

This includes certain industrial operations using captive generation facilities or alternative energy sources for production.

The FBR has also established electricity consumption thresholds for classifying steel manufacturers.

Under the original rules, manufacturers consuming 500,000 or more electricity units per month through a single meter are generally categorized as steel melters or composite units, depending on the nature of their manufacturing activities.

Manufacturers consuming fewer than 500,000 units per month fall under the steel re-rolling category under the prescribed classification mechanism.

The September 2026 amendments also introduced specific provisions for steel manufacturers operating in the former Federally Administered Tribal Areas (FATA) and Provincially Administered Tribal Areas (PATA).