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17. Restriction
on settlement.
(1) No person resident in Pakistan shall, except with the general
or special permission of the State Bank, settle any property, otherwise than
by will, upon any trust under which a person who at the time of the settlement
is resident outside Pakistan, elsewhere than in territories notified in this
behalf by the State Bank, will have an interest in the property, or exercise,
other than by will, any power for payment in favour of a person who at the time
of the exercise of the power is resident outside Pakistan elsewhere than in
such notified territories.
(2) A settlement or power as aforesaid shall not be invalid except in so
far as it confers any right or benefit on any person who at the time of the
settlement or the exercise of the power is resident outside Pakistan, elsewhere
than in territories notified by the State Bank.
18. Certain provisions as to companies.
(1) Except with the general or special permission of the State
Bank, no person resident in Pakistan shall do any act whereby a company, which
is controlled by persons resident in Pakistan ceases to be so controlled.
(2) Except with the general or special permission of the State Bank, no
person resident in Pakistan shall lend any money or security to any company,
not being a banking company, which is by any means controlled, whether directly
or indirectly, by persons resident outside Pakistan elsewhere than in the territories
notified in this behalf by the State Bank.
In this sub-section "company" includes a firm, branch or office of
a company or firm.
19. Power to call for information.
(1) The Federal Government or the State Bank may, at any time
by notification in the official Gazette, direct owners subject to such exceptions,
if any, as may be specified in the notification, of such foreign exchange or
foreign securities as may be so specified, to make a return thereof to the State
Bank within such period, and giving such particulars, as may be so specified.
(1A) The Federal Government may, by notification in the official Gazette,
direct citizens of Pakistan resident in Pakistan, or any class of such citizens,
to make within such time, and giving such particulars, as may be specified in
the notification, a return of any immovable property or any industrial or commercial
undertaking or company outside Pakistan, held, owned, established or controlled
by them or in which they have any right, title or interest.
(2) The Federal Government may by order in writing require any person to
furnish it or any person specified in the order with any information, book or
other document in his possession, being information, book or document which
the Federal Government considers it necessary or expedient to obtain and examine
for the purposes of this Act and may, at any time, by notification in the official
Gazette, direct that the power to make such order shall for such period as may
be specified in the direction, be exercised by the State Bank.
(3) On a representation in writing made by a person authorised in this
behalf by the Federal Government or the State Bank and supported by statement
on oath of such person that he has reason to believe that a contravention of
any of the Provisions of this Act has been or is being or is about to be committed
in any place or that evidence of the contravention is to be found in such place,
a district magistrate, a sub-divisional magistrate or a magistrate of the first
class, may, by warrant, authorize any police officer not below the rank of sub-inspector.
(a) to enter and search any place in the manner specified in the warrant;
and
(b) seize any books or other documents found in or on such place.
Explanation.—In this sub-section, "place" includes a house, building,
tent, vehicle, vessel or aircraft.
(3A) A police officer authorized under sub-section (3) may search any
person who is found in or whom he has reasonable ground to believe to have recently
left or to be about to enter such place and to seize any article found in the
possession of or upon such person and believed by the police officer so authorized
to be evidence of the commission of any offence under this Act.
(3B) A police officer authorized under sub-section (3) shall conduct any
search under that sub-section or under sub-section (3A) in accordance with the
provision relating to search in the Code of Criminal Procedure, 1898.
(4) The provisions of Section 122 and Sub-sections (1), (2) and (3) of
Section 150 of the Income Tax Ordinance (XXXI of 1979), shall apply in relation
to information obtained under Sub-section (2) of this Section as they apply
to the particulars referred to in that Section and for the purposes of such
applications.
(a) the said sub-section (3) shall be construed as if in clause (a) thereof
there was included reference to a prosecution for an offense under section 23
of this Act, and
(b) persons to whom any information is required to be furnished under an
order made under sub-section (2) of this section shall be deemed to be public
servants within the meaning of that section.
19A. Power to enter and inspect.—
(1) Without prejudice to the provisions of section 19, any person
authorized in writing by the Federal Government or the State Bank or any adjudicating
officer in this behalf may, for the purpose of making an inquiry or adjudication
proceedings which he considers necessary for the purposes of this Act, enter
any place and call for and inspect any accounts, books or other documents kept
in such place.
(2) No person shall obstruct or hinder any person in the exercise of his
powers under sub-section (1).
20. Supplemental provisions.
(1) For the purposes of this Act and of any rules, directions or orders
made thereunder—
(a) until the State Bank by general or special order otherwise directs,
any person who has at any time after the commencement of this Act been resident
in Pakistan shall be treated as still being resident in Pakistan and if such
direction is given in relation to any such person the State Bank may by the
same or a subsequent direction, declare the territory in which he shall be treated
as being resident;
(b) in the case of any person to whom clause (a) does not apply the State
Bank may by general or special order declare the territory in which he shall
be treated as being resident;
(c) in the case of any person resident in Pakistan who leaves Pakistan,
the State Bank may give a direction to any bank that until the direction is
revoked, any sum from time to time standing to the credit of that person and
any security held on his behalf at any office or branch of that bank in Pakistan
specified in the direction, shall not be dealt with except with the permission
of the State Bank;
(d) any transactions with a branch of any business, whether carried on
by a body corporate or otherwise, shall be treated in all respects as if the
branch were a body corporate resident where the branch is situated;
(e) the making of any book entry or other statement recording a debit against
a branch of any business in favour of the head office or any other branch of
that business shall be treated as the acknowledgement of a debt whereby a right
is created in favour of a person resident where the head office or other branch
is situated.
(2) Nothing in this Act relating to the payment of any price or sum by
the Federal Government shall be construed as requiring the Federal Government
to pay that price or sum otherwise than in Pakistan currency or otherwise than
in Pakistan.
(3) The State Bank may give directions in regard to the making of payments and
the doing of other acts by bankers, authorized dealers, travel agents, carriers,
whether common or private, stock brokers and other persons who are authorized
by the State Bank to do anything in pursuance of this Act in the course of their
business, as appear to it to be necessary or expedient for the purpose of securing
compliance with the provisions of this Act and any rules, orders or directions
made thereunder.
21. Contracts in evasion of this Act.
(1) No person shall enter into any contract or agreement which
would directly or indirectly evade or avoid in any way the operation of any
provision of this Act or of any rule, direction or order made thereunder.
(2) Any provision of, or having effect under, this Act that a thing shall
not be done without the permission of the Federal Government or the State Bank,
shall not render invalid any agreement by any person to do that thing, if it
is a term of the agreement that that thing shall not be done unless permission
is granted by the Federal Government or the State Bank, as the case may be;
and it shall be an implied term of every contract governed by the law of any
part of Pakistan that anything agreed to be done by any term of that contract
which is prohibited to be done by or under any of the provisions of this Act
except with the permission of the Federal Government or the State Bank, shall
not be done unless such permission is granted.
(3) Neither the provisions of this Act nor any term (whether expressed
or implied) contained in any contract that anything for which the permission
of the Federal Government or the State Bank is required by the said provisions
shall not be done without that permission, shall prevent legal proceedings being
brought in Pakistan to recover any sum which, apart from the said provisions
and any such term, would be due, whether as a debt, damages or otherwise, but
–
(a) the said provisions shall apply to sums, required to be paid by any
judgement or order of any Court as they apply in relation to other sums; and
(b) no steps shall be taken for the purpose of enforcing any judgement
or order for the payment of any sum to which the said provisions apply except
as respects so much thereof as the Federal Government or the State Bank, as
the case may be, may permit to be paid; and
(c) for the purpose of considering whether or not to grant such permission,
the Federal Government or the State Bank, as the case may be, may require the
person entitled to the benefit of the judgement or order and the debtor under
the judgement or order, to produce such documents and to give such information
as may be specified in the requirement.
(4) Notwithstanding anything in the Negotiable Instruments Act, 1881, neither
the provisions of this Act or of any rule, direction or order made thereunder,
nor any condition, whether express or to be implied having regard to those provisions,
that any payment shall not be made without permission under this Act, shall
be deemed to prevent any instrument being a bill of exchange or promissory note.
22. False statements.
No person shall, when complying with any order or direction under section
19 or when making any application or declaration to any authority or person
for any purpose under this Act, give any information or make any statement which
he knows or has reasonable cause to believe to be false, or not true, in any
material particular.
23. Penalty and procedure.
(l) Whoever contravenes, attempts to contravene or abets the contravention
of any of the provisions of this Act or of any rule, direction or order made
thereunder other than the provisions of sub-sections (2), (3) and (5) of section
3, sub-section (3) of section 4, section 10, sub-section (1) of section 12 and
sub-section (3) of section 20 or any rule, direction or order made thereunder
shall notwithstanding anything contained in the Code of Criminal Procedure,
1898, be tried by a Tribunal constituted by Section 23A, and shall be punishable
with imprisonment for a term which may extend to two years or with fine or with
both, and any such Tribunal trying any such contravention may, if it thinks
fit, and in addition to any sentence which it may impose for such contravention,
direct that any currency, security, gold or silver, or goods or other property
in respect of which the contravention has taken place shall be confiscated.
(2) Notwithstanding anything contained in the Code of Criminal Procedure,
1898, any offense punishable under this section shall be cognizable and nonbailable
for such period as the Federal Government may from time to time, by notification
in the official Gazette, declare.
(3) A Tribunal shall not take cognizance of any offence punishable under
this section and not declared by the Federal Government under the preceding
sub-section to be cognizable for the time being or of an offence punishable
under Sections 122 and 150 of the Income Tax Ordinance, 1979 (XXXI of 1979),
as applied by Section 19, except upon complaint in writing made by a person
authorised by the Federal Government or the State Bank in this behalf.
Provided that where any such offence is the contravention of any of the provisions
of this Act or any rule, direction or order made thereunder which prohibits
the doing of an act without permission and is not declared by the Federal Government
under the preceding sub-section to be cognizable for the time being, no such
complaint shall be made unless the person accused of the offence has been given
an opportunity of showing that he had such permission.
(3A) A person authorized under sub-section (3) to make a complaint in writing
shall, if he is not already a public servant within the meaning of section 21
of the Pakistan Penal Code (Act XLV of 1860), be deemed to be a public servant
within the meaning of that section.
(4) Where the person guilty of an offense this Act is a company or other
body corporate every director, manager, secretary and other officer thereof
who is knowingly a party to the offence shall also be guilty of the same offense
and liable to the same punishment.
23A. Tribunal, its powers etc.
(1) Every Sessions Judge shall, for the areas within the territorial
limits of his jurisdiction, be a Tribunal for trial of an offence punishable
under section 23.
(2) A Tribunal may transfer any case for trial to an Additional Sessions
Judge within its jurisdiction who shall, for trying a case so transferred, be
deemed to be a Tribunal constituted for the purpose.
(3) A Tribunal shall have all the powers of a Magistrate of the First Class
in relation to criminal trials, and shall follow as nearly as may be the procedure
provided in the Code of Criminal Procedure, 1898, for trials before such Magistrate,
and shall also have powers as provided in the said Code in respect of the following
matters, namely:-
(a) directing the arrest of the accused;
(b) issuing search warrants;
(c) ordering the police to investigate any offence and report;
(d) authorizing detention of a person during police investigation;
(e) ordering the release of the accused on bail.
(3A) For the purposes of sub-section (3), the Code of Criminal Procedure,
1898 (Act V of 1898), shall have effect as if an offence under this Act were
one of the offences referred to in sub-section (1) of section 337 of the Code.
(4) All proceedings before a Tribunal shall be deemed to be a judicial
proceeding within the meaning of sections 193 and 228 of the Pakistan Penal
Code, and for the purposes of section 196 thereof, and the provisions relating
to the execution of orders and sentences in the Code of Criminal Procedure,
1898, shall, so far as may be, apply to orders and sentences passed by a Tribunal.
(5) As regards sentences of fine, the powers of a Tribunal shall be as
extensive as those of a Court of Session.
(6) The State Bank of Pakistan or any other person aggrieved by a judgement
of a Tribunal may, within three months from the date of the judgement, appeal
to the High Court.
(7) Save as provided in the preceding sub-section, all judgements and orders
passed by a Tribunal shall be final.
23B. Authorisation of Adjudicating officers and their powers etc.
Authorisation of Adjudicating officers and their powers etc.—(1)
The Federal Government may, by notification in the official Gazette, authorise
in relation to any area specified in the notification any officer of the State
Bank to act as the Director of Adjudication, an Additional Director of Adjudication,
a Senior Deputy Director of Adjudication, a Deputy Director of Adjudication
and an Assistant Director of Adjudication (in this Act referred to as the Adjudicating
Officer).
(2) Subject to such conditions and limitations as the Federal Government
may impose, an Adjudicating Officer may exercise the powers and discharge the
duties conferred or imposed on him by this Act and shall also be competent to
exercise the powers and discharge the duties conferred upon any Adjudicating
Officer subordinate to him:
Provided that, notwithstanding anything contained in this Act or the rules made
thereunder, the State Bank may, by general or special order, impose such conditions
or limitations on the exercise of such powers or discharge of such duties as
it thinks fit.
(3) The State Bank may, by notification in the official Gazette, and subject
to such limitations or conditions, if any, as may be specified therein, empower.
(a) any Senior Joint Director of Adjudication or Joint
Director of Adjudication or Junior Joint Director
of Adjudication or Assistant Director of Adjudication to exercise the powers
of the Director of Adjudication under this Act;
(b) any Joint Director of Adjudication or Junior
Joint Director of Adjudication or Assistant Director of Adjudication to
exercise any of the powers of an Senior Joint Director
of Adjudication under this Act;
(c) any Junior Joint Director of Adjudication or
Assistant Director of Adjudication to exercise any of the powers of a Joint
Director of Adjudication under this Act; and
(d) any Assistant Director of Adjudication to exercise the powers of a
Junior Joint Director of Adjudication under this Act.
(4) Save as provided in sub-sections (5) and (6), if any person contravenes
or attempts to contravene or abets the contravention of the provisions of sub-sections
(2), (3) and (5) of section 3, sub-section (3) of section 4, section 10, sub-section
(1) of section 12 or sub-section (3) of section 20 or any rule, direction or
order made thereunder, he shall be liable to such penalty not exceeding five
times the amount or value involved in such contravention or five thousand rupees,
whichever is more, as may be adjudged by the Director or Additional Director
of Adjudication or any other Adjudicating Officer having jurisdiction under
sub-section (8) to take cognizance of such contravention, and, if he persists
in such contravention, or where the contravention or default is a continuing
one, to a further penalty which may extend to two thousand rupees for every
day during which the offence or, as the case may be, the contravention or default
continues.
(5) If any authorised dealer.
(a) In any return or other document or declaration or in any information
required or furnished by or under, or for the purpose of, any provision of this
Act, willfully makes a statement or permits the making of a statement which
is false in any material particular, knowing it to be false or not true, or
willfully omits to make a material statement; or
(b) fails to submit or furnish any return, statement, declaration or other document
or information required to be furnished by or under, or for the purpose of,
any provision of this Act in the form and by the date prescribed by the State
Bank for the time being without sufficient cause;
he shall be liable to a penalty not exceeding five thousand rupees and, where
the contravention or default is a continuing one, with a further penalty which
may extend to two thousand rupees for every day during which such contravention
or default continues.
(6) If any authorised dealer sells foreign exchange to a person not entitled
to buy such foreign exchange or sells foreign exchange in an amount exceeding
the limit, or otherwise than for the purpose, permitted by the State Bank either
generally or in a particular case in pursuance of the powers conferred on it
under this Act, he shall be liable to a penalty not exceeding five times the
amount or value of the foreign exchange so sold, and where the penalty so imposed
is not paid within three days from the date of the order of the Adjudicating
Officer, he shall, unless the penalty has meanwhile been recovered from him
under section 23J, be liable to a further penalty not being less than the amount
or value of the foreign exchange as aforesaid for every day during which such
default continues.
(7) For the purpose of this section, amount or value shall mean.
(a) in the case of foreign exchange, the Pakistan rupee equivalent of the
same calculated at the rate of exchange authorised by the State Bank as on the
date on which an opportunity of making a representation is given under sub-section
(9) or where no such rate has been authorised, the rate determined by the State
Bank on the said date;
(b) in the case of goods, their value in rupees if declared in Pakistan currency
or where it is expressed in foreign exchange Pakistan rupee equivalent of the
same calculated in accordance with clause (a); and
(c) in case of any right to receive foreign exchange or to receive from
any person resident outside Pakistan a payment in rupees or gold or silver or
security or other property of any description, the sale proceeds which, taking
all circumstances into consideration, such right, gold, silver, security or
other property can, in the opinion of the Adjudicating Officer, fetch on the
date referred to in clause (a).
(8) For imposing a penalty under sub-sections (4), (5) and (6), the jurisdiction
and powers of the Adjudicating Officers shall be as follows:-
(a) the Director of Adjudication and an Senior Joint
Director of Adjudication may deal with all cases without any limit on the
amount or value involved in any contravention:
(b) a Joint Director of Adjudication and a Junior
Joint Director of Adjudication may deal with a case where the amount or
value involved in any contravention on the date referred to in clause (a) of
sub-section (7) does not exceed twenty thousand rupees; and
(c) an Assistant Director of Adjudication may deal with a case where the
amount or value involved in any contravention on the date referred to in clause
(a) of sub-section (7) does not exceed ten thousand rupees:
Provided that the State Bank may, by notification in the official Gazette, reduce
or extend the jurisdiction and powers of any particular Adjudicating Officer
or class of Adjudicating Officers.
(9) For the purpose of determining whether a person has contravened any
of the provisions of sub-section (4), (5) or (6), the Adjudicating Officer shall
hold an enquiry in the manner prescribed, if any, after giving such person a
reasonable opportunity for making a representation in the matter and if, on
such inquiry, he is satisfied that the person has committed any contravention,
he may impose the penalty provided for in this section.
(10) All doubts with regard to the jurisdiction of an Adjudicating Officer
shall be referred to the Director of Adjudication and his decision thereon shall
be final.
(11) The Director of Adjudication, on his own motion or on the application of
any party to the adjudication proceedings and after notice to the State Bank
and other parties, if any, and after hearing such of them as desire to be heard,
may at any stage withdraw any adjudication proceedings pending before any Adjudicating
Officer and adjudicate it either himself or transfer it to any other Adjudicating
Officer subordinate to him and competent to dispose of the same or retransfer
the same for adjudication to the Adjudicating Officer from whom it was withdrawn;
and the Director of Adjudicating or, as the case may be, any other Adjudicating
Officer or the Adjudicating Officer, or if the Adjudicating Officer who is seized
of the matter as aforesaid vacates office for any reason and another person
is authorised to act in his stead such person, shall not, by reason of the said
withdrawal or transfer or retransfer or vacation of office, as the case may
be, be bound to recall and re-hear any witness who has given evidence before
the withdrawal or transfer or re-transfer or vacation of office and may act
on the evidence already recorded by or produced before the Adjudicating Officer
from whom the proceedings are so transferred or re-transferred or in whose stead
he has been so authorised to act as Adjudicating Officer.
(12) Subject to provisions of appeal under section 23C, no Court or other
authority shall call, or permit to be called, in question any proceeding or
order of the Adjudicating Officer or the legality or propriety of anything done
or intended to be done by the Adjudicating Officer under this Act.
23C. Appeal to Appellate Board.-
(1) The Federal Government may, by notification in official Gazette,
constitute as many appellate boards, each to be called the Foreign Exchange
Regulation Appellate Board, as it may consider necessary, and where it establishes
more than one Appellate Board, shall specify in the notification the territorial
limits within which each one of them shall exercise jurisdiction.
(2) An Appellate Board shall consist of a person who is, or has been or
is qualified for appointment as a Judge of a High Court or a District Judge
or an Additional District Judge.
(3) Any person aggrieved by any order of the Adjudicating Officer made
under sub-section (4) or sub-section (5) or sub-section (6) of section 23B may,
within thirty days of such order, prefer an appeal to the Appellate Board within
whose jurisdiction the order is passed:
Provided that no appeal shall lie from an interlocutory order which does not
dispose of the entire case before the Adjudicating Officer:
Provided further that the Appellate Board may entertain an appeal after the
expiry of the said period of thirty days but not later than sixty days from
the date of the aforesaid order if it is satisfied that the appellant was prevented
by sufficient cause from filing the appeal in time.
Explanation.—For the purposes of this sub-section, the expression "any
person aggrieved" shall include the Federal Government and the State Bank.
(4) No appeal shall be admitted for hearing unless the appellant deposits
in cash with the Appellate Board the amount of penalty or, at the discretion
of the Appellate Board, furnishes security equal in value to such amount of
penalty.
(5) The Appellate Board may make such inquiry as it may consider necessary,
and after giving the appellant an opportunity of being heard if he so desires,
pass such order as it thinks fit, confirming, altering or annulling the order
appealed against:
Provided that no order enhancing any penalty shall be passed unless the person
affected thereby has been given an opportunity of showing cause against it and
of being heard in person or through a counsel:
Provided further, that if the sum deposited by way of penalty under sub-section
(3) exceeds the amount directed to be paid by the Appellate Board, the excess
amount shall be refunded to the appellant.
(6) The decision of the Appellate Board shall be final and no court, tribunal
or other authority shall call, or permit to be called, in question any proceedings
or order of the Appellate Board or the legality or propriety of anything done
or intended to be done by the Appellate Board under this Act.
23D. Assistance to the Adjudicating Officers.
All officers of the Federal Government or a Provincial Government,
including those of Customs, Federal Investigation Agency, Police, Pakistan International
Airlines, Local Authorities, Port Trust, and all officers engaged in the collection
of land revenue or taxes of any description or employed by a corporation owned
or controlled by the Federal Government or a Provincial Government, either directly
or indirectly, are hereby empowered and required to assist the Adjudicating
Officers in the discharge of their functions under this Act.
23E. Powers of Adjudicating Officer and the Appellate Board to
summon witnesses, etc.
(1) Without prejudice to any other provision contained in this Act,
the Adjudicating Officer and the Appellate Board shall have all the powers of
a civil court under the Code of Civil Procedure, 1908 (Act V of 1908) while
trying a suit, in respect of the following matters, namely:-
(a) summoning and enforcing the attendance of any person and examining him on
oath;
(b) requiring the discovery and production of any document;
(c) requisitioning any public record or copy thereof from any court or
office;
(d) receiving evidence on affidavits;
(e) issuing commissions for the examination of witnesses or documents;
(f) appointing guardians or next friends of persons who are minors or of
unsound mind;
(g) adding legal representatives of the accused person;
(h) consolidation of cases; and
(i) enforcing any order made by him or it under this Act or the rules made thereunder.
23F. Proceedings before Adjudicating Officer to be deemed to be judicial
proceedings.
All proceedings before an Adjudicating Officer or Appellate Board shall
be deemed to be judicial proceedings within the meaning of sections 193 and
228 of the Pakistan Penal Code (Act XLV of 1860), and an Adjudicating Officer
and the Appellate Board shall be deemed to be a Court for the purposes of sections
480 and 482 of the Code of Criminal Procedure, 1898 (Act V of 1898).
23G. Continuance of proceedings in the event of death or insolvency.
(1) Notwithstanding anything contained in any other law for the time
being in force, where a penalty has been imposed under section 23B on any person
and no appeal against the order imposing such penalty has been preferred, or
where any such appeal has been preferred and where in either case, such person
dies or is adjudicated an insolvent during the pendency of proceedings before
the Adjudicating Officer or the Appellate Board or before preferring an appeal,
it shall be lawful for the legal representative of such person or the official
assignee or the official receiver, as the case may be, to prefer an appeal to
the Appellate Board, or as the case may be, to continue the proceeding or appeal
before the Adjudicating Officer or the Appellate Board and in either case any
such proceedings before the Adjudicating Officer or Appellate Board shall not
abate but be continued as if such person were not dead or adjudged as insolvent.
(2) The power of the official assignee or the official receiver under sub-section
(1) shall be exercised by him subject to the provisions of the Insolvency (Karachi
Division) Act, 1909 (III of 1909), or the Provincial Insolvency Act, 1920 (V
of 1920), as the case may be.
23H. Confiscation of currency, security, etc.
Any Adjudicating Officer adjudging any contravention under section
23B may, if he thinks fit, and in addition to any penalty which he may impose
for such contravention, direct that any currency, security or any other money
or property in respect of which the contravention has taken place shall be confiscated
to the Federal Government and further direct that the foreign exchange, if any,
of the person committing the contravention or any part thereof shall be brought
into Pakistan or shall be retained outside Pakistan in accordance with the directions
made by the State Bank in this behalf.
Explanation.—For the purposes of this section, property in respect of which
contravention has taken place shall include :
(a) deposits in a bank, where the said property is converted into such deposits;
(b) Pakistan currency, where the said property is converted into that currency;
and
(c) any other property which has resulted out of conversion of that property.
23I. Correction of clerical errors, etc.
Clerical mistakes in any decision or order passed by the Appellate
Board or Adjudicating Officer under this Act, or any errors arising therein
from any accidental slip or omission may, at any time, be corrected by the Appellate
Board or the Adjudicating Officer or his successor-in-office, as the case may
be:
Provided that, where any correction proposed to be made under this section will
have the result of prejudicially affecting any person, no such correction shall
be made.
(i) after the expiry of two years from the date of such decision or order;
and
(ii) unless the person affected thereby is given a reasonable opportunity
of making a representation in the matter.
23J. Recovery of sums due to Government.
(1) Where any penalty imposed on any person under this Act is not paid:
(i) the Adjudicating Officer may deduct, or direct the deduction of, the
amount so payable from any money which is owed to such person, and which may
be under the custody, power or control of an Adjudicating Officer or any other
person; or
(ii) the Adjudicating Officer may recover the amount so payable by detaining
or selling, or ordering the detention and sale of, any goods belonging to such
person which are under the custody, power or control of any Adjudicating Officer
or any other person; or
(iii) in case the penalty is payable by an authorised dealer, the State
Bank may, without further reference to him, recover the amount of penalty from
him by debiting the account or accounts then held or held at any time thereafter
with the State Bank by the authorised dealer; or
(iv) if the amount cannot be recovered from such person in the manner provided
in clause (i) or clause (ii) or clause (iii), the Adjudicating Officer may prepare
and sign a certificate specifying the amount due from such person and send it
to the Collector of the District in which such person owns any property or resides
or carries on business; and the Collector on receipt of such certificate shall
proceed to recover from the said person the amount specified in the certificate
as if it were an arrear of land revenue.
(2) When any bond or other instrument or security is executed pursuant to section
23C, the amount due there-under may, without prejudice to any other mode of
recovery, be recovered in accordance with the provisions of sub-section (1).
(3) The several modes of recovery specified in sub-section (i) shall not
effect in any way:-
(i) any other law for the time being in force relating to the recovery of debts
due to the Government; or
(ii) the right of the government to institute a suit for the recovery of the
penalty due to the Government; and it shall be lawful for the Government to
have recourse to any such law or suit notwithstanding that the amount is being
or is to be recovered by any mode specified in the said sub-section.
(4) For the purposes of this section the expression "any other person"
appearing in clauses (i) and (ii) of sub-section (1) shall include the State
Bank, a banking company as defined in clause (c) of section 5 of the Banking
Companies Ordinance, 1962 (LVII of 1962), a bank established by or under any
Federal or Provincial law and any financial institution as defined in clause
(15A) of section 2 of the Companies Ordinance, 1984 (XLVII of 1984), and such
other person as the Federal Government may, by notification in the official
Gazette, specify in this behalf.
24. Burden of proof in Certain Cases.
(1) Where any person is tried for contravening any provision of
this Act or of any rule, direction or order made thereunder which prohibits
him from doing an act without permission, the burden of proving that he had
the requisite permission shall be on him.
(2) If in a case in which the proof of complicity of a person resident in Pakistan
with a person outside Pakistan is essential to prove an offence under this Act,
then after proof of the circumstances otherwise sufficient to establish the
commission of the offence, it shall be presumed that there was such complicity,
and the burden of proving that there was no such complicity shall be on the
person accused of the offence.
(3) Where the person accused of having made any payment in contravention
of clause (c) of sub-section (1) of Section 5 is proved to have received from
any person outside Pakistan a message which raises a reasonable suspicion that
it relates to certain payment to be made, the Tribunal may in the absence of
proof to the contrary by the accused person presume that he had made such payment
in pursuance of such message.
(4) If, after the issue of a notification under clause (a) of section 9,
any person is found to be in possession of, or to have under his control, any
foreign exchange specified in the notification, in circumstances which tend
to raise a reasonable suspicion that he has contravened the notification, he
shall be presumed to have contravened the notification unless he can, by proving
the time when and the manner in which the foreign exchange came into his possession
or under his control, show that he had not in fact contravened the notification.
25. Power to Federal Government to give directions.
For the purposes of this Act the Federal Government may from time to
time give to the State Bank such general or special directions as it thinks
fit, and the State Bank shall, in the exercise of its functions under this Act,
comply with any such directions.
26. Bar of legal proceedings.
No suit, prosecution or any other proceeding shall lie against the
Federal Government or the State Bank or any officer of the Federal Government
or of the State Bank or any other person exercising any power or discharging
any functions or performing any duties under this Act, for anything in good
faith done or intended to be done or purported to be done under this Act or
any rule, direction or order made thereunder.
27. Power to make rules.
The Federal Government may, by notification in the official Gazette,
make rules for carrying into effect the provisions of this Act.
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