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

	Web Paksearch.com

99. Definitions.- For the purposes of rules 100 to 189, unless there is anything repugnant in the subject or context,-
(a) "Certificate" means a certificate received by the Tax Recovery Officer from the Deputy Commissioner of Income Tax  for the recovery of arrears under these rules;
(b) "defaulter" means the assessee mentioned in the Certificate:
"execution", in relation to a Certificate, means steps taken for the recovery of arrears under these rules in pursuance of a Certificate;
(d) "officer" means a person authorised to execute an order of attachment or sale under these rules; and
(e) "share in a corporation" includes stock, debenture stock, debentures or bonds.

100. Form of Certificate to be issued by Tax Recovery Officer.- The Certificate required to be forwarded by the Deputy Commissioner of Income Tax to the Tax Recovery Officer under section 93 shall be in the following form, namely:-

To

The Tax Recovery Officer,
Range ________Zone_________

This is to certify that the sum of Rs...…..which is due from...... National Tax Number             resident of......on account of tax, as per details given in the schedule below, is in arrear, With reference to provisions of sub-section (1) of section 93 of the Income Tax Ordinance, 1979 (XXXI of 1979), you are hereby requested to recover the same in accordance with the provisions of sub-sections (2) and(3) of the said section.

101. Tax Recovery Officer empowered to receive Certificates.- The Certificate referred to m rule 100 shall be forwarded by the Deputy Commissioner of Income Tax to-

(a) The Tax Recovery Officer within whose jurisdiction the assessee carries on his business or profession or within whose jurisdiction the principal place of his business or profession is situated; or

(b) The Tax Recovery Officer within whose jurisdiction the assessee resides or any movable or immovable property of the assessee is situated; or

(c) The Tax Recovery Officer who has jurisdiction in relation to the assessees whose income is assessable by such Deputy Commissioner of Income Tax.

102. Form of notice of recovery to be issued by Tax Recovery Officer.- (1) The notice required to be served upon the assessee under sub-section (2) of section 93 shall be in the following form, namely:-

To ......................
National Tax Number .......................

Whereas Deputy Commissioner of Income Tax, Circle ....…….Zone …...has certified that the sum of Rs......which is due from you on account of tax as per details given in the schedule below, is in arrear, you are, hereby, required to pay these arrears of tax by..... and produce necessary evidence to that effect before me at my office on......failing which proceedings may be initiated under sub-section (3) of section 9 of the Income Tax Ordinance, 1979 (XXXI of 1979), to recover the said amount by one or more of the following modes, namely:-

(a) attachment and sale of moveable or immovable property;
(b) appointment of receiver for the management of your moveable or immovable property;
(c) your arrest and detention in person for a period not exceeding six months.

I, in exercise of the powers vested in me under the Tax Recovery Rules flamed under sub-section (5) of section 93 of the Income Tax Ordinance, hereby further direct that you shall not sell, mortgage, charge, issue or otherwise deal with any property belonging to you except with my permission to that effect in writing.

103. Mode of service of notice.- The notice referred to in rule 102 and other notices under rules contained in this part shall be served as provided in section 154.

104. Time limit for execution of the notice.- No step in execution of the notice referred to in rule 102 shall be taken until the period specified in the said notice has elapsed since the date of service of the notice required by rule 103:

Provided that if the Tax Recovery Officer is satisfied that the defaulter is likely to cancel, remove or dispose of the whole or any part of such of his moveable property as would be liable to attachment in execution of a Certificate and that the realization of the amount of Certificate would in consequence be delayed or obstructed, he may at any time after the issue of the notice under rule 102 direct, for reasons to be recorded in writing, an attachment of the whole or any part of such property:

Provided further that if the defaulter whose property has been so attached furnishes security to the satisfaction of the Tax Recovery Officer, such attachment shall be cancelled from the date on which such security is accepted by the Tax Recovery Officer.

105. Disposal of proceeds of execution.- Whenever assets are realised, by sale or otherwise in execution of a Certificate, they shall be disposed of in the tbllowing manner, namely:-

(a) there shall be paid to the Deputy Commissioner of Income Tax the amount due under the certificate in execution of which the assets were realized; and
(b) the balance, if any, shall be paid to the defaulter.

106. Determination of disputes.- Except as otherwise expressly provided in these rules, every question arising between the Deputy Commissioner of Income Tax and the defaulter or their representatives, relating to the execution, discharge or satisfaction of a Certificate duly filed under these rules, or relating to the confirmation or setting aside by an order under these rules of a sale held in execution of such Certificate, shall be determined by order of the Tax Recovery Officer before whom such question arise.

107. Exemption from attachment.- The following shall not be liable to attachment and sale under these rules, namely:-
(a) the necessary wearing apparel, cooking vessels, beds and bedding of the defaulter, his wife and children, and such personal ornaments, as, in accordance with religious usage, cannot be parted with by any women;

(b) tools of artisans, and, where the defaulter is an agriculturist, his implements of husbandry and such cattle and seed grain as may, in the opinion of the Tax Recovery Officer, be necessary to enable him to earn his livelihood as such;

(c) houses and other buildings (with the materials and the sites thereof and the land immediately appurtenant thereto and necessary for their enjoyment) belonging to an agriculturist and occupied by him;

(d) books of account;

(e) a mere right to sue for damages;

(f) any right of personal service;

(g) stipends and gratuities allowed to a pensioner of the Government, or payable out of any service family pension fund notified in the official Gazette by the Federal Government or the Provincial Government in this behalf and political pensions;

(h) the wages of labourers and domestic servants, whether payable in money or in kind;

(i) salary to the extent of the first hundred rupees and one half of the remainder:

Provided that where such salary is the salary of the servant, of the Government or servant of a railway or local authority, and the whole or any part of the portion of such salary liable to attachment has been under attachment, whether continuously or intermittently for a total period of twenty four months, such portion shall be exempt from attachment until the expiry of a further period of twelve months and, where such attachment has been made in execution of one and the same certificate, shall be finally exempt from attachment in execution of that Certificate.

(j) the pay and allowances of persons to whom the Pakistan Army Act, 1952 (XXXIX of 1952), applies, or of persons other than Commissioned Officers to whom the Pakistan Navy Ordinance, 1961 (XXXV of 1961), applies;

(k) all compulsory deposits and other sums in or derived from any fund to which the Provident Funds Act, 1925 (XIX of 1925), for the time being applies in so far as they are declared by the said Act not to be liable to attachment;

(1) any allowance forming part of the emoluments of any servant of the Government or of any servant of a railway or local authority which the appropriate Government may, by notification in the official Gazette, declare to be exempt from attachment, and any subsistence grant or allowance made to any such servant while under suspension;

(m) any expectancy of succession by survivorship or other merely contingent or possible right or interest; and

(n) a right to future maintenance.

Explanation 1.- The particulars mentioned in clause (g), (h), (i), (j), and (l) are exempt from attachment or sale whether before or after they are actually payable, and in the case of salary other than salary of a servant of the Government or a servant of railway or local authority the attachable portion thereof is exempt from attachment until it is actually payable.

Explanation 2.- In clauses (h) and (i), "Wages" or "salary" means the total monthly emoluments, excluding any allowance declared exempt from attachment under the provisions of clause (1), derived by a person from his employment whether on duty or on leave.

Explanation 3.- In clause (1), "appropriate Government" means-

(i) as respects any person in the service of the Federal Government, or any servant of Railway Board, a cantonment authority or of the port authority or a major port, the Federal Government; and

(ii) as respect any person in the service of a Provincial Government or a servant of any local authority, the Provincial Government.

	Web Paksearch.com

Home | About Us | Contact | Information Resources