Law prohibits the arrest of women, minors for tax recovery
ISLAMABAD: revenue enhancement law has prohibited tax officers from sensational any lady or a minor for recovery of tax default quantity, officers at Federal Board of Revenue (FBR) aforesaid on a weekday.
They are aforesaid that Commissioner IR, having authority to recover tax quantity by exploitation numerous choices outlined underneath the law, has been prohibited to order the arrest of a girl or anyone UN agency, in his opinion, maybe a minor or of unsound mind.
The officers aforesaid that revenue enhancement Rules, 2002 has explained in elaborate concerning the powers of Commissioner of IR associated with recovery of outstanding tax cash.
The commissioner has AN authority to raise officer in charge of the civil person for the detention of the defaulter in civil jail underneath Rule 186(1) of the revenue enhancement Rules, 2002.
Rule 187 explains detention in and unharness from jail.-
(1) all and sundry detained within the civil jail in the execution of notice could also be thus detained-
(a) wherever the notice is for a requirement of AN quantity surpassing twenty 5 thousand, for an amount of six months, and
(b) in the other case for an amount of six weeks:
Provided that he shall be free from such detention-
(i) on the quantity mentioned within the warrant for his detention being paid to the Officer-in-charge of the civil jail, or
(ii) on the request of the Commissioner UN agency has issued the notice or of the Commissioner on any ground apart from the grounds mentioned in rules 193(1) and 196:
Provided additional that wherever he's to be free on the request of the Commissioner, he shall not be free while not the order of the Commissioner.
(2) A defaulter free from detention underneath this rule shall not, simply by reason of his unharness, be discharged from his liability for the arrears; however, he shall vulnerable to be re-arrested underneath the notice in the execution of that he was detained within the civil jail.
Rule 188. Release.-
(1) The Commissioner could order the discharge of a defaulter UN agency has been inactive in the execution of a notice upon being happy that he has disclosed the entire of his property and has placed it at the disposal of Commissioner which he has not committed any act in dangerous religion.
(2) If the Commissioner has ground for basic cognitive process the revelation created by the defaulter underneath sub-rule (1) to own been untrue, he could order the re-arrest of the defaulter in the execution of the notice however the amount of his detention within the jail shall not within the mixture exceed that approved by rule 187.
Rule 189. unharness on the ground of sickness.-
(1) At any time once a warrant for the arrest of a defaulter has been issued, the Commissioner could cancel it on the ground of the intense sickness of the defaulter.
(2) wherever a defaulter has been inactive, the Commissioner could unharness him if, within the opinion of the Commissioner of Tax, he's not during a match state of mind to be detained within the civil jail.
(3) wherever a defaulter has been committed to the civil jail, he may be, free therefrom by the Commissioner on the bottom of the existence of any infectious or contagion or on the bottom of his stricken by any sickness.
(4) A defaulter free underneath this rule could also be re-arrested, however, the amount of his detention within the civil jail shall not within the mixture exceed that approved by rule 164.
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