{"id":377043,"date":"2026-02-28T10:00:27","date_gmt":"2026-02-28T04:30:27","guid":{"rendered":"https:\/\/www.scconline.com\/blog\/?p=377043"},"modified":"2026-02-27T17:30:37","modified_gmt":"2026-02-27T12:00:37","slug":"government-of-punjab-pakistan-remits-merger-stamp-duty-notification","status":"publish","type":"post","link":"https:\/\/www.scconline.com\/blog\/post\/2026\/02\/28\/government-of-punjab-pakistan-remits-merger-stamp-duty-notification\/","title":{"rendered":"Punjab Government (Pakistan) Issues Stamp Duty Exemption Notification on Corporate Mergers in Pakistan"},"content":{"rendered":"
\n

On 21 January 2026, the Government of the Punjab, Pakistan, issued a notification remitting stamp duty on mergers<\/span> approved under the Companies Act, 2017, thereby supporting lawful corporate restructuring and resolving the long-standing provincial inconsistency.<\/p>\n

Background:<\/h3>\n

This notification emerges directly from the ongoing litigation surrounding the Jadeed Feeds Industries (Pvt.) Ltd. vs. Board of Revenue, Punjab<\/span> (2025 CLD 587), where companies challenged the Punjab government’s practice of imposing stamp duty on asset transfers occurring through court- or SECP-sanctioned mergers. The petitioners argued that Section 282(5) of the Companies Act, 2017, a federal statute, explicitly provides that no stamp duty is payable on such transfers.<\/p>\n

The Lahore High Court, while hearing the intra-court appeal, questioned the legal basis for Punjab continuing to impose such duty and highlighted that federal law overrides provincial law in case of conflict.<\/p>\n

The Court’s scrutiny placed the provincial government under pressure to correct the inconsistency, leading to the issuance of this notification to formally remove stamp duty on mergers approved under the Companies Act, 2017.<\/p>\n

Key Points:<\/h3>\n
    \n
  1. \n

    Section 9<\/a> of the Stamp Act, 1899<\/a><\/span> empowers the provincial government to reduce, remit, or exempt stamp duty on specified instruments.<\/p>\n<\/li>\n

  2. \n

    The notification expressly remits stamp duty (fully or partially) on instruments that relate to mergers, schemes of arrangement, or amalgamations carried out under:<\/p>\n

      \n
    • \n

      Companies Act, 2017, and<\/p>\n<\/li>\n

    • \n

      In some cases, through orders of the Court under the same Companies Act, 2017.<\/p>\n<\/li>\n<\/ul>\n<\/li>\n

    • \n

      The objective is to ensure that merger-related transfers occurring by operation of law do not attract stamp duty, as they differ fundamentally from commercial sales or negotiated conveyances.<\/p>\n<\/li>\n

    • \n

      The exemption covers:<\/p>\n

        \n
      1. \n

        SECP Sanctioned Mergers<\/p>\n

          \n
        • \n

          Transfers executed through a scheme of merger, amalgamation, or arrangement sanctioned by the Securities and Exchange Commission of Pakistan<\/span> (SECP) under Sections 279 to 282 of the Companies Act, 2017.<\/p>\n<\/li>\n

        • \n

          These transfers, whether of property, undertakings, or business, will not require stamp duty.<\/p>\n<\/li>\n<\/ul>\n<\/li>\n

        • \n

          Court Sanctioned Mergers<\/p>\n

          When a merger is sanctioned through a Court order under Section 285(2) of the Companies Act, the transfer of assets arising due to that sanctioned scheme will also be exempt from stamp duty.<\/p>\n<\/li>\n

        • \n

          Transfers by Operation of Law<\/p>\n

          The notification emphasizes that the exemption applies to transfers that occur:<\/p>\n

            \n
          • \n

            Automatically,<\/p>\n<\/li>\n

          • \n

            Through operation of law, and<\/p>\n<\/li>\n

          • \n

            Not through a signed commercial instrument between parties.<\/p>\n<\/li>\n<\/ul>\n<\/li>\n<\/ol>\n<\/li>\n

          • \n

            Mergers will be treated as statutory processes rather than voluntary property sales, which is why such transfers are distinguished from ordinary conveyances.<\/p>\n<\/li>\n

          • \n

            The exemption is available only where the merger scheme has been formally sanctioned by SECP or the Court under the Companies Act<\/span>.<\/p>\n<\/li>\n

          • \n

            It does not apply to:<\/p>\n

              \n
            • \n

              Commercial property sales<\/p>\n<\/li>\n

            • \n

              Transfers arising from private agreements<\/p>\n<\/li>\n

            • \n

              Transactions not falling under the Companies Act<\/p>\n<\/li>\n<\/ul>\n<\/li>\n

            • \n

              The exemption is valid only when the merger is lawful, properly approved, and carried out under the statutory framework.<\/p>\n<\/li>\n

            • \n

              The notification ensures that the exemption benefits legitimate corporate restructuring rather than being used to avoid taxes on regular transactions.<\/p>\n<\/li>\n

            • \n

              By issuing the exemption under Section 9, the notification provides firm legal backing and removes the ambiguity that previously existed under Section 27-A regarding “conveyances” in the context of mergers.<\/p>\n<\/li>\n<\/ol>\n<\/div>\n","protected":false},"excerpt":{"rendered":"

              Government of Punjab, Pakistan, grants stamp duty exemption for mergers to support corporate restructuring and eliminate provincial barriers to compliance.<\/p>\n","protected":false},"author":67525,"featured_media":377062,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[4,1193],"tags":[99730,99727,99729,99728,99724,99723,99726,99722,99725],"class_list":["post-377043","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-legislationupdates","category-notifications","tag-companies-act-2017","tag-government-of-punjab-pakistan","tag-merger-and-amalgamation","tag-pakistan-companies-act-2017","tag-punjab-corporate-merger-relief","tag-punjab-merger-duty-waiver","tag-punjab-merger-tax-exemption","tag-punjab-stamp-duty-exemption","tag-stamp-duty-waived-punjab"],"yoast_head":"\nPunjab (Pakistan) Remits Merger 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Key Points: The notification will be in force unless it is revoked due to the\u2026","rel":"","context":"In "Legislation Updates"","block_context":{"text":"Legislation Updates","link":"https:\/\/www.scconline.com\/blog\/post\/category\/legislationupdates\/"},"img":{"alt_text":"government of punjab","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/06\/goverment-of-panjab.webp?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/06\/goverment-of-panjab.webp?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/06\/goverment-of-panjab.webp?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/06\/goverment-of-panjab.webp?resize=700%2C400&ssl=1 2x"},"classes":[]},{"id":236821,"url":"https:\/\/www.scconline.com\/blog\/post\/2020\/10\/06\/punjab-aar-will-there-be-gst-exemption-to-parking-lot-services-established-at-market-committee-aar-examines\/","url_meta":{"origin":377043,"position":2},"title":"Punjab AAR | Will there be GST exemption to ‘parking lot services’ established at Market Committee? AAR examines","author":"Bhumika Indulia","date":"October 6, 2020","format":false,"excerpt":"Punjab Authority for Advance Ruling:\u00a0Navdeep Bhinder (Member, SGST) and Parul Garg (Member, CGST) addressed the following issue: Whether the parking lot services provided by the Contractor appointed by the Market Committee, which is a Government Authority is exempt under Notification 12 of 2017 as the parking lot activity is covered\u2026","rel":"","context":"In "Advance Rulings"","block_context":{"text":"Advance Rulings","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/aar\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/10\/gst-1.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/10\/gst-1.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/10\/gst-1.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/10\/gst-1.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/10\/gst-1.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":238948,"url":"https:\/\/www.scconline.com\/blog\/post\/2020\/11\/10\/government-of-punjab-withdraws-general-consent-of-investigation-granted-to-cbi\/","url_meta":{"origin":377043,"position":3},"title":"Government of Punjab withdraws General Consent of investigation granted to CBI","author":"Bhumika Indulia","date":"November 10, 2020","format":false,"excerpt":"Government of Punjab vide Notification No. S.O. 52\/C.A.25\/1946\/S.6\/2020 withdraws the general consent accorded to the members of the Delhi Special Police Establishment. In view of revocation of all previous general consents issued earlier, prior consent of the Government of Punjab shall be required, hereinafter, on a case-to-case basis for investigation\u2026","rel":"","context":"In "Legislation Updates"","block_context":{"text":"Legislation Updates","link":"https:\/\/www.scconline.com\/blog\/post\/category\/legislationupdates\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/10\/CBI.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/10\/CBI.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/10\/CBI.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/10\/CBI.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/10\/CBI.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":294000,"url":"https:\/\/www.scconline.com\/blog\/post\/2023\/06\/07\/pit-stop-for-fast-track-mergers-new-notification-for-swifter-implementation\/","url_meta":{"origin":377043,"position":4},"title":"Pit Stop for Fast Track Mergers: New Notification for Swifter Implementation","author":"Editor","date":"June 7, 2023","format":false,"excerpt":"by Jahnavi Srivastava* and Samarth Agarwal**","rel":"","context":"In "Op Eds"","block_context":{"text":"Op Eds","link":"https:\/\/www.scconline.com\/blog\/post\/category\/op-ed\/legal-analysis\/"},"img":{"alt_text":"fast track mergers","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/06\/fast-track-mergers.webp?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/06\/fast-track-mergers.webp?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/06\/fast-track-mergers.webp?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/06\/fast-track-mergers.webp?resize=700%2C400&ssl=1 2x"},"classes":[]},{"id":355394,"url":"https:\/\/www.scconline.com\/blog\/post\/2025\/08\/02\/ph-hc-magistrate-to-inform-mental-health-patient-of-legal-aid\/","url_meta":{"origin":377043,"position":5},"title":"Magistrate has duty to inform individuals with mental ailment of their right to free legal services: Punjab and Haryana HC","author":"Editor","date":"August 2, 2025","format":false,"excerpt":"The Court requested Additional Solicitor General of India, to file reply on the point that there is no notification by the Government of India for constitution of Medical Health Review Board under Section 73 of the Mental Health Care Act, 2017 for Union Territory, Chandigarh.","rel":"","context":"In "Case Briefs"","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"Magistrate to inform mental health patient of legal aid","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/08\/Magistrate-to-inform-mental-health-patient-of-legal-aid.webp?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/08\/Magistrate-to-inform-mental-health-patient-of-legal-aid.webp?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/08\/Magistrate-to-inform-mental-health-patient-of-legal-aid.webp?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/08\/Magistrate-to-inform-mental-health-patient-of-legal-aid.webp?resize=700%2C400&ssl=1 2x"},"classes":[]}],"amp_enabled":true,"_links":{"self":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/377043","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/users\/67525"}],"replies":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/comments?post=377043"}],"version-history":[{"count":0,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/377043\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media\/377062"}],"wp:attachment":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media?parent=377043"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/categories?post=377043"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/tags?post=377043"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}