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CHAPTER V LIABILITY TO ASSESSMENT IN SPECIAL CASES
19. Tax of
deceased person payable by legal representative.-- (1) Where a person dies, his
executor, administrator or other legal representative shall be liable to pay out of the
estate of the deceased person, to the extent to winch the estate is capable of meeting the
charge, the wealth-tax assessed as payable by such person, or any sum, which would have
been payable by him under this Act if he had not died.
(2) Where a person dies without having furnished a return provisions of section 14 or
after having furnished a return which the Deputy Commissioner has
reason to believe to be incorrect or incomplete, the Deputy
Commissioner may make an assessment of the net wealth of such person and determine the
wealth-tax payable by the person on the basis of such assessment, and for this purpose
may, by the issue of the appropriate notice which would have had to be served upon the
deceased person if he had survived, require from the executor, administrator or other
legal representative of the deceased person any accounts, documents or other evidence
which might, under the provisions of section 16, have been required from the deceased
person.
(3) The provisions of section 14,14A,15,15A, 17 and 17A
shall apply to an executor, administrator or other legal representative as they apply to
any person referred to in those sections.
19A. Dissolution of a firm, association
of person, body of individuals and liquidation of companies:-- Where
a firm an association of persons or a body of individuals is dissolved or a company is
liquidated or wound up, all the provisions of this Act shall so far as may be, apply in
respect of wealth assessable for the year or years ending before such dissolution,
liquidation or winding up, as the case may be, as if no such dissolution, liquidation or
winding up had taken place.
19B. Proceedings against companies under liquidation.- Notwithstanding
anything contained in section 316 of the
Companies Ordinance, 1984 (XLVII of 1984), leave of the court shall not be required
for proceeding with or commencing any proceeding under this Act against a company is
respect of which a rending up order has been made or provisional liquidator appointed.
20. Assessment after partition of a Hindu undivided family.--(1)
Where, at the time of making an assessment, it is brought to the notice of the Deputy Commissioner that a partition has taken
place among the members of a Hindu undivided family and the Deputy
Commissioner after inquiry, is satisfied that the joint family property has been
partitioned as a whole among the various members or groups of members in definite
portions, he shall record an order to that effect and shall make assessments on the net
wealth of the undivided family as such for the assessment year or years, including the
year relevant to the previous year in which the partition has taken place, if the
partition has taken place on the last day of the previous year and each member or group of
members shall be liable jointly and severally for the tax assessed on the net wealth of
the joint family as such.
(2) Where the Deputy Commissioner is not so satisfied, he
may, by order, declare that such family shall be deemed for the purposes of this Act to
continue to be a Hindu undivided family liable to be assessed as such. 21. Assessment when assets are held by courts of wards,
administrators-general etc.-- (1) In the case of assets chargeable to tax under this
Act which are held by a court of wards or an administrator-general or an official trustee
of any receiver or manager or any other person, by whatever name called, appointed under
any order of a court to manage property on behalf of another, or any trustee appointed
under a trust declared by a duly executed instrument in writing, whether testamentary or
otherwise (including a trustee under a valid deed of wakf), the wealth-tax shall be levied
upon and recoverable from the court of wards, administrator-general official trustee,
receiver, manager or trustee, as the case may be, in the like manner and to the same
extent as it would be leviable upon and recoverable from the person on whose behalf the
assets are held, and the provisions of this Act shall apply accordingly.
(2) Nothing contained in sub-section (1) shall prevent either the direct assessment of the
person on whose behalf the assets above referred to are held, or the recovery from such
person of the tax payable in respect of such assets.
(3) Where the guardian or trustee of any person being a minor, lunatic or idiot (all of
which persons are hereinafter in this sub-section included in the terms
"beneficiary") holds any assets on behalf of such beneficiary, the tax under
this Act shall be levied upon and recoverable from such guardian or trustee, as the case
may be in the like manner and to the same extent as it would be leviable upon and
recoverable from any such beneficiary if of full age of sound mind and in direct ownership
of such assets.
(4) Notwithstanding anything contained in this section, where the shares of the persons on
whose behalf any such assets are held are indeterminate or un-known, the wealth-tax may be
levied upon and recovered from the court of wards, administrator-general, official
trustee, receiver, manager or other person aforesaid as if the persons on whose behalf the
assets are held were an individual for the purposes of this Act.
22. Assessment of persons residing outside Pakistan.--(1) Where
the person liable to tax under this Act resides outside Pakistan, the tax may be levied
upon and recovered from his agent, and the agent shall be deemed to be, for all the
purposes of this Act, the assessee in respect of such tax.
(2) Any person employed by or on behalf of a person referred to sub-sect-ion (1) or
through whom such person is in the receipt of any income, profits or gains or who is in
possession or has custody of any asset of such person and upon whom the Deputy Commissioner has caused a notice to be served of his
intention of treating him as the agent of such person shall, for the purposes of
sub-section (1), be deemed to be the agent of such person:
Provided that--
(1) no person shall be deemed to be the agent of another under section unless he has had
an opportunity of being heard by the Deputy Commissioner as
to his being treated as such, and
(2) no agent shall be liable to pay any amount by way of Wealth-tax under sub-section (1)
in excess of the amount belonging to the person residing outside Pakistan and in the hands
of the agent at the time the notice of demand is served on him.
