Welcome to PakSearch.com Pakistan's Premier Business Information Service


For business information, annual reports, laws, ordinances, regulations and articles.






Google
 
Web Paksearch.com

PART IX
INCOME TAX RECOVERY RULES

CHAPTER A
GENERAL

99. Definitions.
100. Form of certificate to be issued by Tax Recovery Officer.
101. Tax Recovery Officer empowered to receive Recovery Certificates.
102. Form of Notice of Recovery to be issued by Tax Recovery Officer.
103. Mode of Service of Notice.
104. Time limit for execution of the notice.
105. Disposal of proceeds of execution.
106. Determination of disputes.
107. Exemption from attachment.
108. Investigation by Tax Recovery Officer.
109. Removal of attachment on satisfaction or cancellation of Certificate.
110. Officer entitled to attach and sell.
111. Adjournment or stoppage of sale.
112. Defaulter not to mortgage, etc., any property.
113. Prohibition against bidding or purchase by officer.
114. Assistance by police.

CHAPTER B.
ATTACHMENT AND SALE OF MOVABLE PROPERTY ATTACHMENT

115. Person authorised to act, etc.
116. Service of copy of warrant.
117. Attachment.
118. Property in defaulter's possession.
119. Debts and shares, etc.
120. Share in movable property.
121. Attachment of negotiable instrument.
122. Attachment of property in custody of public officer.
123. Attachment of property in partnership.
124. Inventory
125. Attachment not to be excessive.
126. Seizure between sunrise and sunset.
127. Entry into building by officer etc.
128. Sale.
129. Issue of proclamation.
130. Proclamation how made.
131. Sale after fifteen days.
132. Sale to be by auction or by tender.
133. Sale by public auction.
134. Irregularity not to vitiate sale.
135. Negotiable instruments or share in a corporation.
136. Order for payment of coin or currency notes to the Income-tax Officer.

CHAPTER C.
ATTACHMENT AND SALE OF IMMOVABLE PROPERTY

137. Attachment.
138. Service of notice of attachment.
139. Proclamation of attachment.
140. Sale and proclamation of sale.
141. Contents of proclamation.
142. Mode of making proclamation.
143. Time of sale.
144. Sale to be by auction or by tender.
145. Deposit by purchaser and re-sale in default.
146. Procedure in default of payment.
147. Amount recoverable from purchaser in default.
148. Authority to bid.
149. Application to set aside sale of immovable property on deposits.
150. Application to set aside sale of immovable property on ground of non-service of notice or irregularity.
151. Setting aside sale where defaulter has no saleable interest.
152. Confirmation of sale.
153. Return of purchase money in certain cases.
154. Sale Certificate.
155. Postponement of sale to enable defaulter to raise amount due under Certificate.
156. Fresh proclamation before resale.
157. Bid of co-sharer to have preference.

CHAPTER D
APPOINTMENT OF RECEIVER

158. Appointment of receiver for business.
159. Appointment of receiver for immovable property.
160. Power of receiver, etc.
161. Withdrawal of management.

CHAPTER E
ARREST AND DETENTION OF THE DEFAUI.TER

162. Notice to show cause.
163. Hearing.
164. Custody pending hearing.
165. Order of detention.
166. Detention in and release from prison.
167. Release.
168. Release on ground of illness.
169. Entry into dwelling house.
170. Prohibition against arrest of woman or minor. etc.

CHAPTER F
MISCELLANEOUS

171. Continuance of Certificate.
172. Procedure on death of defaulter.
173. Appeal.
174. Revision.
175. Review.
176. Recovery from surety.
177. Receipt to be given.
178. Subsistence allowance.
179. Delivery of property in occupancy of defaulter.
180. Delivery of property in occupancy of tenant.
181. Resistance or obstruction to possession of immovable property.
182. Resistance or obstruction by defaulter.
183. Resistance for obstruction by bona fide claimant.
184. Dispossession by certificate holder or purchaser.
185. Bona fide claimant to be restored to possession.
186. Rules not applicable to transferee lite pendente.
187. Delivery of movable property, debts and shares.
188. Execution of documents and endorsement of negotiable instruments.
189. Forms.
Google
 
Web Paksearch.com




Home | About Us | Contact | Information Resources