Act V of 2017 · 28 pages
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EXTRAOROINARY
PUBLISHEO BY AUTHORITY
TSLAMAIIAD, I'RIDAY }'EIIRUARY T7. 2lT?
PART I
Ac$, Ordinanc€s, President's Ordcnr ehd Regrlations
NATIONAL ASSEMBI,Y SECRf, TARTAT
Islanabad, rhr l6th Fabruor),2017
No. F. 22(t)/201s-Lcgis.-1hc lbllowing Act of Mujlis-e-Shooru
(Parliament) received thc assent o[the Prcsidcnt on the 14$ Februa'-1.2017 is
hercb) publishcd for gcneral inlbnration:-
CT NO, V OF 20 I7
An Act to ptotide Jor Proltihih of holding prolrerry- rii ber)amr
WHFRF^S it is cxpedicrl l() providc li)r prohibilion ol'holding propeny in
6crazi and restrict right lo rccovcr or translor propeny hcld tr?rani and provide
mechanism and procedurc for confiscatipn ofproperry held ienarri and for matters
connected there$,ith or incidental thereto:
Il is hercby cnaclcd as lbllows:-
(23)
PrR( : R\. 10.50
ll9'l(2017),/Ex Caz l
:l llll:(j/\ll-Lll Ol PAK ISTIA\. EX f RA . i:HlRLjA lt \ 17.:017 [P.\(r I
CIIAPTI-R I
PREI,IMI\.ARY
I Shorl litlc, cxtent and commcncemenl.-( I ) l'hrs Act ma],b€
called thc B.,r{,rri Tranr^ctions (Prohibition)Acl, :01 7.
(2) 11 shall c\ cnd to the \r'hole ofPakislan-
(l) It slull co nc irto force at once
2. Defirilions.-{1) ln lhis Act. unless therc is rn}tllinB rcpugnanl in
the subjecr or conterr,
(l) "AdjudicatingAuthorily means hc Adjud icating Au thority appoinlcd
l
under s!'ct ion 6;
(2) "Administrator" means Assistant Commissioner lnland Revenue
rppointcd undersection 20E ofthe Income Ta\ Ord;nancc. 2001(XLIX
of200l ):
(3) "Approvilg Authorily" rne;ns Commrssioner Inland Revenue as
defined nr cleuse (ll) of sechon 2 of the Income Tax Ordinanae,
2001(XLIX of200l);
(4) "attachmcnl" means li€ prohibinon oftransfer, conversion. dispositioll
or moven cnt ofproperty, by an order issued under this Act-
) au thorit) " means an au thority rcfer.ed to in section l
(5 5 ;
(6) banking company" mcans a banking company as dcfined in fie
Banking ( )om panies Ord inancc, I 961 (LVII of I 962) and inc ludes any
body co4,orate which lransacts the business ofbanking in Pakistaol
(7) -hentl ptopcny" mcans any propertj which is the subjccl maltcr of
l. aalr, tr'rnsaction anJ al\o i"ctudcs thcproceeds trom iu(h prupcrl):
l8l ''bcno ti ransaction mca|s---
(A) a trr.nsaction or anangcmcnt--
(a) shere a propefly is lranslerred k). or ii hcld b),. a person
and the considcration forsuch propcrt), has bccn provided.
or paid by. an.rlhcr per.on: and
I'au Il l l lL CAZE n-E OF'Pn Klsln\, !]X'IRA.,I-EBRUARY 17.2017 25
(b) the propeny is hcld for the immediate or tuture hcncfit.
direct or indirecl of thc pcrson who has lirovidcd the
corsideratior. rj\ccpt \!hcn the prDpent ;s hcld b), -
(i) a pcrson srand ing in a fiduciary capacil) for rhc bcnc lir
of another pcrson towards $,horn he stands in such
capacity and includes a trustee, execl[or. parfDcr.
drrcclor ofa company, agenfor legal advrscr, aId any
oth€r person as lnay.bc notillcd by the l'cdcral
' Govcmmcnt lbr this purpose; or
(D any person being an individual in rhe namc ol his
spouse or in rhe namc ofany child or in thc namc of
his brothcr art sistcror lineal ascendant or descendrnr
and lhc indi!idual appearin8 as joint o$ner rr an)
documentofsuch indiv idual afld the consideralion for
such property has beer) pro;ided or paid oulofknown
rosourccs of incomc ofthc individual; or
(B) atransaction or enangement in r€spectpfa property canied out
or made in a ficritious name: o,
(C) a transaction or arra gemenl in respect of.a property wherc the
o*,ner oflhe propeny is not aware of, or denies knowledge of,
such ownership: or
(D) a transaction or afl6ngement in respect ofa property whcrB lhc
peEon povidinS the considerarion is not Eacsable or is ficlilious;
(9) "benamidar" means a pcrson or a flctitious person. as the cas€ may
tr€, in whose name the henuni property is transferred or held and
includes a perron who lsnds his name:
(10) "bench-'means a bench ofthe adjudicating authorityor the appellate
rribunal. as thc casc ma1 bc:
(l l) ' bcneficial owned' means a person, whether his idcflity is known or
nol, for whose bencfit thc bcnami WoWfty is held by a benam idar;
(12) _Boand" means the Federal tsoard ofRevenuc conslilutcd undcr lhc
Federal Board ofReYeoue Acl. 2007:
26 1]II GAZII I'] OF PAKISTA\, I:X]'RA,.I:I:BRTJARY I7.20] 7 PART I
(13)''directoi shallha!e the samcmcanrngasassigncd toil inclause(13)
. ofscctior 2 ofthe Conrpallics OrdiDance, ]98,1 (XLVII ol l984)r
(14) ''cxecuo 'shall ha!e thc same mcaning as assigncd ro it in clause (c)
oI sectior 2 of thc Succ€ssion Act, I 925 (XXXIX of I 925 )l
(15) "fair marker value in relali(nr lo a property. means-
(a) thc price thal thc properly wo[ld ordinarily fetch on sale in thc
opcn markcl on the date ofthe tmnsaction: and
(b) whr)rethe price relerrcd to in sub-clause (a) is not asccrla irab lc,
suc r price i ma), bc dctcrmined in accordaflce wirhsuch manDcr
as rnay b€ prcscribed:
(16) "financialinstilulion shallhave the sam e meaning as assigned to it irr
clause ( l5A) ofsection 2 ofthe Cornpanics Ordinance, I984(XLVll
ofl9E4)l
(17) "firm" slall have thc same meaningas assigncd lo it in section 4 ofthe
PannershipAct 1932 (lX ol l932) and slullinclude an association of
persons as defincd in seclion 80 of the lncomc Tax Ordinance,
2001(Xl IXof200l );
(18) "High C)urt''ncans
(a) the High Court within thejurisdiction of \,,hich the aggrieved
party ord inarily res idc\ or canies on business or pcrsonally works
for gain: aod
(b) whcre the Govemment is the aggrieved party, the lligh Coufl
wilhin thejurisdiction of\lhich thc rcspondcnl orin a case whcrc
thcr€ are more than onc respondcnt, any o[ the respondents,
orc inarily resideso. clrrries on business or personally works fbr
gaill
(19) "Initialirg Officea means a Depury Commissioner Inland Rcvcnuc
appiiNcd uudcr section 208 ofthe Lrcome Ta\ Ord inance. 200I (XLIX
of200l):
(20) "Memb(ir" mea s thc chairpcrson or the member ofthe adiLdicating
authorilv or theAppcl.lale Tribunal. as thc ca-se ma], be;
PAR] ll I HE GAZE]'lE OF PAKISTA\ IrxlRA.F|]BRUARYlT.20l? 21
(21) "notificarion means a notification publishcd in the otllcialGazefte
and thecxpression -notificd shall beconstrucdaccordingly;
(22) "pannci shsll have thc samc meafiflS as assign€d to it in scc on 4 of
the PaflnershipAc! 1932 (lX of 1932) and shall include,-
(a) any pcrson \lto, beinga mino( has been admittcd tolhchenefits
ofpanncrship: and
(b) a menrbcr ofassociation ofpersons;
(23) "pannership shall have the same meaning as assigned to it in settion 4
ofthe PannershipAct I912 (IX of I932) and shall include association
ofpersons;
(24) "penon" shall include-
(a) an individual;
(b) a compan),;
(c) a firml
(d) an ,ssocialion of pcrsons or a body of individuals. whether
incorporated or not;
(e) evcry an ific ialj!ridrcaI person, notfalliIg under suLc la uses (a)
to (d).
(25) "prescribed" mcans prescribcd by rulcs made under this Act;
(26) "propcrty': mcans asset ofan.v kind, rvhether movable or inmovable.
langibleor inlangible, corporeal orincorporeal ahd includcsany right
or intercst or lcgsl documenls or inslrumeni s cvidenc ing tille or interesL
in the propenj- and u,hcre thc prop,rrq- is capable of conveBion into
some othcr lbnn, then thc propefty in the converted form and also
includes thc proceeds from thc propert),;
(27) "SpecialCoun means a Coun of Sess ioDs dcsignated as Sp!'c ia l Court
undersection 50;
(28) iransler'rncludessale.purcharc.dispor'irion,e)itinguishmc ofprofit
or any othcr fonn oftraDs!cr oi ri-sht, li1lc. posscssion or licni
28 IItLGAZI':T-IEOF PAKIS I'AN. LXlRA.. ITEIIRI-ARY l?. l0l7 lP^rtr I
(29) tribunal mcans rhcAppcllalc lribunal esrablishc(lu,xicr sccrio'r 30
(10) -uusrce' meaDs thetrustccas (lcnncd in scclion I ol'lllc liustsAct,
1882 (ll )r lE8l):
(2) $Iords alld cxprcssions used hergin and not dcfincd in this Acl shall
have the same rneanjD8 as dcfincd in the ll ustsAct. I E{i2 (ll of I EE2). Lhc Succe\siur
AcL 1925 (XXXIX of 1925). the Parlncr\hip Act. l9l2 (lX ol-19-ll). the Incornc
Tax OrdinaDce.200l (.{LIX of200l ) lhe An(i\4oncy l.aundering Acr.l0l0 (Vll of
2010) and the Conrpar ies Ordinance. l9E4(XLVIlofl9E4).
CHAP I ER II
PROHI BITION OF BElVl,,I TRANSACTIo\S
3. Prohibirion oI benami transrctions.-{ ) No pcrson shall enrcr
I
into any Derarri lransactioD.
(2) Whocve- enters into any rerdr?i rransaction or hol(ls any henafii
property on and alicr the datc ol'lhc commencement ofthisAct. shall be punishahle
in accordance \!irh Ih. pro'visioos contained in Chapter VIIL
4. Properly held benami lirble to confrscation.-Any properly,
which is subject matt€r of Ddrar?i transaction. shall be liable to be confiscated by
$e Federal Covemmcnt-
' 5. Prohibiiion on rctransfct of property by benamidar.-(l) No
person being benami(ar shall rctransfcr the,€nd i prope.ty hcld by hirn to thc.
beoeficial owner or arv olherperson acting on his behalf.
. (2) Wlereary propcny is retranslbned in contravention ofthe provisions
ofsub-section ( l), the rrarsaction ofsuch property shall be deemed to be null and
void.
CHAPTF,R III
AUTHORITIES
. 6. Adjudi(ating Aulhority.i ) -flre tcdcral Covcnrmerr shall. by
I
notification in the offi,)ialcazcttc, appoinl oDc or morc Adjudicatirr!L Aurhoflties to
escrcise iuri\diction.l,oqerr and authoritr conlLrrcd h) or und(.r llrrrAcl.
(2) Adiudic iling Authority shallconsisr ola (thairpcrson and ar tcasr Evo
PARr Il'lIlllCAZI:.|-rEOFPAKISTA\.tX]Rn..FI-lBRl,ARY17 201? 29
(l) A pcrson shallnot bc qualified for apporntm€ntas lhe ChdiTnjrsoD or
a nrcrnbcr ofthe adjudicarng authority. unlcss lhat person
(a) is or has been a memberofthe lnlsnd Revcnue Sen,ice and has hcld
the post ofChiefCommissioner Inland Reycoue or equivalcnl posl rn
thal sef iccr or
(b) is or has been a member ofany l'cdcral service and has held the post
ofAdditlonal Secrctary orequivalcnt post in that s€ryicc.
(.1) The Chairperson and the other membcrs oIthc adj ud ica ting authorir)
shall bc appointed by the Federal C(rvemment in such manner as may be prescnbcd.
(5) The fedcral Govcrnrncnl shalI appoinr lhe senior rnost member to be
the Chairpcrson of the Adjudicating Authority.
7. Constirution of berch8 of edjudiclting euthority.--{ ) Subject I
to the provisions ofthis Act,-
(a) the jurisdiction of the Adjudicating Authority may be e)iercised by
benches thereof:
(b) a bench may be constiluled by the Chqirperson of the Adjudicaling
Authority with rwo members, as the Chairperson may deem fit;
(c) the benches ofthe Adjudicating Aulhority shall sit at such places as
rhe f-ederal Covemmert may, in consultation with the Chairpcrson
and by notificalion in thc ofhcial Cazette. specilyland
(d) the Fcdcral Govemment shall, by notification in the omcial Garcne,
specify lhc areas in relation to which each b€nch ot the Adj udicating
Authorir) may exercise jurisdiction.
(2) NoFxithstand rng anylhing conta incd in sub-sectron ( I ), fie Chairperson
may lranstar a membcr fiom one bench to anofher bcnch.
8. Power of th€ Adjudic&1ing Authority to regulale its own
procedurE.-The Adjudicating Authority shzll, as lar as may be practicablc. be
bound by the procedure Iaid down in the Code ofCivil Procedure, 1908 (Aot V of
190E). but shall be guid€d by the principles-o f natural j ustice and, subject to the
other provisioDs of this Act, the Authority shall have powers to regulate its own
procedure.
]O IHI.]CAZI]T] OFPAKISIA\, LXTRA, FI]BRUARY I 7. 20 ] 7 [P,\Rl ]
9. Tcrm of omcc ol Chairpcrson and membcrs of Adiudicaling
Autholity.- l hc Chrir )ersof and rnelnbcrs oflhe^diudicatinBAutln, it-v shall hold
olTicc lor a lcrn not c\:ecding lhrcc \ car\ ll on1 the date on s hlch lhc\ cnter upoD
their omcc or until thc' atlain the agc ol \i\ly-two \'ears, \1hichevcr is earlier, and
shallnot be eligiblc lin _c-appointment.
10. Tcrms a rd condilions of scrvicc of Chairprrson and rncmbcrs
ofAdjudicaling Authoritf.-( l) nrc salaD and allowances payablc lo and dre
other terms and condir oD ofscrvice of thc Chairl)crson and orher mcmbcrs ol lhe
Adjudicating Aulhoril) shall be such as may bc prcscribed.
(2) ADy vaclncy caused in lhe office of the Chairperson or any other
member shall be filled in within a period ol threc months t'rom the datc on which
such vacency occurs
11. Rcmov,.l of Chairp€rson and mcnrb{:rs of Adjudication
Authority.--{ l)The I'rdeml Covemment may, b1'a, order in rvriting. rcnrove fronl
office the Chairy€rson,)r amemberofthcAdjudicatingAulhority, ifthc Chairperson
or such olher menhcr, as lhe case may be.-
(a) has been adjudged as an insolvent; or
(b) is convic:edofan offence. involvinI rnoral turpitude; or
(c) has beco ne physically or menlally incapable ofacting as a membcr;
(d) has acqrired such financial or other interesl as is likely to affeot
prejudicially his fu nctions; or
(e) has so abused his position as to rendcr his continuancc in oflice
prejudicral to the public interest.
(2) 'the Chairperson or a member shall not be refix)led from his office
under clausc (c), (d) or (e) ofsub-section (l ) unless he has been gir,en a reasonable
opportunily ofbeing heard in the matter.
12r Membc. to act as Chairpetsotr in c€rtaitr ci rcu msta nces.--{ I )
In the evenl of occurrcnce of any vacarrcy ln tte olfrce ol lhe Chairperson b.v
reason ofhis death, resignation or otherwise. the mosr senior membcr shallact as
the Chairperson of 1hc Adjudicating Authorir) until thc date on which a new
Chairperson, appointec in accordaDce wilh thc pro! isions ofth is Act ro fill the vacercy,
cnlcrs upon his office.
I,,\Rr Il'lHt'lCAZLl-lLOl. PAKISIA\, IIX IRA.I'IjBRLTARY i7. 2017 II
(2) Whcn thc Uhaupcrnnr is unable to discharge his furolions owing to
absence. illness or an) othcr causc. Lhe Federal (iovsrnnrent Dra) dircct thc senior
mosr mcntb€r to i{ischargc thc fu[cl)oDs ofthe Chairperson unlilthe date on which
lhc i haiTcr'Jr. re\urncs hi. d-lic\.
l,l. Vacanciis, delecls rrd irrcgulxritics not to invalidale
procecd ings ofAdj ud ica li ng Authority. \ o ac t or proccedi ng ofthe Adj udicatir g
\urhorirl .ha) bc inr.rlid rncrcl\ hr rcason o
(a) an), vacancy in. or an) defeo in the constitution of. the Aurhorit-v; or
(b) any dcfcct iu the appointment ol'a person acting as a member olthe
Audlofltl'i or
(c) any ir.egulanry in the procedure ol'the Authorily not afTecting the
merits of the case.
14. Olliccrs and employces ofAdjudicating Authority. ]'he officers
and cmployees ol'the Adjudicating Authority shall discharge their functions under
rhe general supcr;ntcndence ofthc Chairperson olthe Adjudicating Authoriry.
15. Authority andjurisdiction.-{l ) Thefollowing shall be the authorities
for thc purposes ofthisAct. namclyr -
(a) thelnitiatingOffiser,
(b) theApprovingAuthority;
(c) the Adnrnistrator; and
(d) theAdjudicalingAuthoriS
. (2) Tle au{horilics shalle\ercisc allor anyofthe powers and perfonn all
or.f) oflhe functions conferred upon it or assigncd to it undcr this Act or in
accordancc with such rulcs as may be prescribed.
16. Poners of authoritirs.il) The authoflties shall. for the purposcs
ofthis Act, have the sarne poll'cls as arc vcstcd in a civil coun uDdcr the Code of
CrvilProcedure. 1908 (Actv of 1908), 11hi1e lrying a suit in rcspect ofthc folh$ing
mcttcrs, -drnel\:
(a) discovery and iusfcction;
'tl I HFI GAZI: i-l L OI' PAKIS'IA\. I' X'l RA.. FERR[,^RY I 7. 20 l 7 IPARr I
al cnlbrcinl atrendance ofan! person.
(, compcllr rg production ofbooks ofaccounts and orhcr (iocuhe|ts;
(d) issuif gc(,nrnissions;
(c) rcceivin. cvidcnce on aildavits; and
(t) any olhc| mattcr which rna) bc prescribcd.
(2) Any procoeding under sub-\cclio11( l) shallbe deenred to be ajudicial
proceeding within thc r nea,r ing of section 193 and section 228 ofthe PalJstan Penal
( ode. lE60 (Act xI-V of 1860).
17. Asistrncc to thc autboriliB.-tver] officer of lnland Revenue
Scrvicq Custolns, Arli-Narcotic Force. Provincial Excise and Taxation Departmcnt,
District CoordinatinB ( rmccr. Distribr Revcnue Olficet rccoBn iTod Stock Exchange,
State Bank-ofPakislan, Securities and Exchange Commission ol Pakistan, officers
ofany Hy corpora& cl)nstituted byor establlshed under any Iaw, bank ing companies,
CentralDeposilory Co npan)'. National Clearing Company ofPakislar Ltd., Polic€,
Civil Armed Forccs ard an) olhcr aSenc]- or institution are rcquircd lo assist the
Authorities and Chairrerson and mernbcrs of the lribunal in disrharge of thEir
functions under this Ar{.
CHAP1 F]R IV
(NFORMATION COLLECTION
. lE. Power I ) call for itrformalion.-Any authority or Chairpe6on or
member ofthe App€llltc Tribunal undcr this.Act shall have power lo require aoy
officer ofthe Federal (iovcnrmenr or Provillcial Covemmcnt or a loca] bod] or an
aurhoriry or any persor oroflicerwho is |csponsible lor registering any property Dr
marntaining books of accounts or olhcr docunrents containiDg a rccord of any
transaction relat ing I o iny property or any olhcr pL.son to fumish any infomation in
relation ro any person, point oi martcr as in lris opinior shallhc useful fororrclevant
for the purposes ofthi; Act.
19. Po't cr to cntcr add searth prcmiscs.-{J) lI ordcr to enforce
any provision ofthis Acl any Authorit) dotincd Lr,rdcr rhir Acr shall a1 all times and
without prior notice lavc full and free acccss to any premiJic.r placc. accounls.
documentr or comput, r
(2) The Aul rorily may stamp or make copy oldocurncnts or compuler
slorcd informarion.
!^^: !- r!!l trZ!!.L9LIn{E}},l.xlB4.lM!4$lll.29.11 :l
20 Po[,er ol Aulhority to impould documenls.-(l) Whcrc rny
book\ of accounts or olher documcnls a.c produccd bclilc anv Authoriq. in any
pr',.c.'cdings under this Acl or the acco0llts- books ofdocurnents or compuier arc
accessed * hilc cxercrsing pos.ers undcl section 19 and thcAuthority in t hrs behall-
has rcason to bclieve that anv ofthe hooks o{ accounls or documcnts or computer
a ( '(.luircd 1o oe ir))por.rnded and rcraincd [or an\ inqrrirv undcr this Acl. tl nav
iinpound ind .ctain thqm for a pcriod not cncceding thrcc mou rs:
Pror,ided ral rhc pcriod for rclcnlion m4v bc cxrended beyond a pcriod
r\ercdirg thrcc moDths:
Providcd furthcr that the Au roriw shall record lhc rcasons i wriring for
c\!cnsion of retention.
(2) Where fic Authority impourding aid retainiog thc books ol accourt
or othcr documents or computer under sub-scction (l) is lhc lnitiatiDg Officer, he
shall obtain approval ol thc Approving Authorily within a period of fifte€n days
fronl the dale of initial impoundinS and seek turther spproval of rhe Approving
Aufiorit) for extending lhe pcriod of initial retention, before the expiry ofthe
pedod of initial retenlion, rf so required.
(3) Tl€ period ofretention ofrhe books ofaccount or o{hcr dbclmcBts
under sub-section ( l) shall in no case cxcecd a period ofth lrty days fiom the date
ofconolusion of all thc proceedings under this Act.
(4) The person, from whom the books of accoun( or othcr documents
were unpounded under sub-section (l). shall be entitlcd to obtaiD copies thereof.
(5) On thee\piry ofthe period spccified under sub-section(l), the books
ofacconnl, other documcnts or computer, as the case may be, shall bc rcturned to
the person from wholn such books of account or olhcr documerts or computer
uerc impounded unlcss tlrc Approving Authoriry or rhc AdjudicarinB Authorit\
permits their release to the owner or aiy othcr person nominaled b)'the orvner
from whom it was impounded.
21. Power of Authority to conduct inquiries end invcsligations.-
l hc IDilialrns Oftjcer allir obrajning prior approval ol'the Approving Aulhorit,,.
shall ha!c po$cr to conduct or causc to be conducted any inquir-a or invcsrigarion
rn respcct ofan] person, place, property. assels. docrrrrcnts. books ofaccount or
olhcr docurncnts. in rcspcct ofany other relcvant mallers under this Act-
.]T I]IL GAIL- I I I: Of I'AKISIA\, I.,\ I ItA.. FEBRL"\RY ] 7, 20 I7 iI)1II I
CI]APlI]R V
,{TTACII\4E\I" A\D CO\FISCATIO\
^DJL-I)TCATIO\
22. No(ice rnd attachmcnt of propert] i!\ol\ed in befitn,i
tlansactior.-{l) Wl ere fie IDiLiating Otficer on the L,asis ol marerial in hjs
posscssion- has reasor to bcllcvc rhrt ai) pcrson is a bcrarnidar ir respcct ol n
propert). hc mal'. alicr rccordingrcasonsin*r-i(ing,iss canLrliccrosLrchpcrs()n1.
show cause, $ilh;n 5u.h lilnc as may bc spccificd ir lhc notice, as to wh\ sLrch
propcl1y should nol b( t|ca(cd as Drr.rr?l propcrly
(2) Ihe lDitialing Ofllcer shall scrvc.opy ofthc noticc iisrLcd undcr
sub-sectioD (l) upon srch other person who is a bcncficial owncr.
(3) Whcrc llrc Initia(ing Omce. rs olthe opmion that the person rn
possession ofthe propcrry hcld bezar may alienate such propert-v during the period
specifred in the notice. he may, with the prior approval ofthe Approving Aulhorily
dnd by ordcrjn uriri'!. atlach pr.\i.iorall) properr) in the manner a. mai be
prescnbed. for a pcno.l no, e\ceeding nincr) da) s from thc darc of issu. of noli(e
under \uUsrclion ( l)
(4) The Initirfiing Ofticer, aftcr making s!ch inquires and calling for such
repotu or evid€nce as he deems fit and Lakirg into accou0l all relevant materials
shall. within a period rlnmety dais from the date ol issue ol notice under sub-
,ec,'on ( l).
(a) where thr provisional attachmcnt has bceD made under sub-scc(ion
(r),
(i) pas; an ordercontin!ing thc pro\, isional allachnrcn oI thc prcpcry
t
\r irli the prior approva I o fthe A pprov ing Autho rity. tillthe passing
of tlle order made by the Adjud rcating Authofl B under sn b-sectron
(i) rlsection 24; or
(ii) re\,)ke Lhe provisional ar[achmen!oI le prop.nv with the prior
.app.oval of rhe Appro!ingAuthority;
(b) whcre prrvisionat atlachrrent has not been nade under sub-secriorl
(j).
(i) pas an or&r provisionally attiching rhe propeq with rhc prior
r
ap| oval ofLhi A,ppro r ing Authorir]: rill the dare olpassins of
the rrder bi, the Ad.judicatiugAuthoriry I ndcr sub,scclion (l ) of
seclion 2,1: (Jr
P^RI Il THEGAZITTTEOT PAKIS IA\. EX IRA-. FEBRUARY 17.201, l5
(ii) decrde noI to aEach the propcny as specified in lhc notice, with
rhc prior approval of the AppmvingAuthorily.
(5) where the lnitiatng Omcer passes an order contirruiug thc provisional
altachrncnt ol rhc propcn_v under sub clause (i) ofclause (a) ol sub-section (4) or
parses ah order provisionally ahachinB thc propcrty under sub-clause (i) ofclause
(b) ofthat sub-secrion, he shall. wilhin sixry days fiom lhe dare ofthe attachmenl
dra$ up a stater)ren! ofthe case and refer ii to the Adjudicati'rg Authority.
23. Manner of scrvic€ of roticc.---( I) A notice issrred under this Act
rrra,v be sen,ed iu the manner as providcd under sectiou 218 ol'thc Income Tax
ordinance- 2001(Xl-lX of200l ) and allprovisioEs ofthat scclion shall apply.
24 Adjudication of rerrdrni propcrty.-{ ) On reccipl of a reference
I
under sub-sectioD (5) ofsection 22, the n djudicatingAurhoriry shallscrve notic€s to
fumish such documcnts, particulars or evidence as is considered necessary on a
dateto be specified therein, on the fotlowing p€rsons, namely: -
(a) the pcrson spccified as a benamidar therern;
(b) any peNon relened to as the ben€ficial o\\,ner therein or identified f,s
such:
(c) any interesled party..including a badking company; and
(d) ahy pcrson who has made s claim in respect ofthe prop€.ty
Provid€d that theAdj udicatirg Audlority shal I issue noticc within a period of
thirty days fiom lhe date on which a reference has been receivcd:
Provided further thatthe nonce shall-provide a period ofnot less than thirty
days to the person to whom the notice is issued 1o fumish the infi)rmation sought.
(2) Where such property is held jointly. by mote than one person, the
AdjudicatinsAulhority shallmake allendeavors to serve nolice 10 all p€rsons holding
such.propeny iointly:
Provided that wherithe notice is s€rved oo any one of$e persons, jointly
holdiDg the propcr1}; the service ofnodce shall not be invalid on lhc Bround fiat dre
said notise was nol sc.ved to all the persons holdingthe propcrly joirt ly.
('l) lhc Auftorit) jhall, after-
^djudicating
(a) consrdcring the repl_\', ifany, to the notice issued uodcr this rction;
16 IHr-t(iAlt-.l rr,orjr, KIsli\\.I:xlRA..|EBRI;^RYr7.l0r7 lP.\RrI
(b) makingo caLrsing ro bcmadc such inquiricsand calling forsuch rcpons
or cvidcrcc as it dcems fit: and
(c) laking ruio accoullt all rclcvalr nralcrials.
. providc an opp )n nitv ol bcirrg hcard lo thep€rson specified csa benamidar
thcrcin. thc Iniliating ()lllccr and any olhcr pcrson who claims ro bc dre o\lncr of
such propcn) and.rherraftcr. pass an ordcr
(i) holding rre propcrty nol lo bc a rsrrarrr propc() and rcvoking thc
a(achnrc rt ordcr: or
(ii) holding lhe property to be a }erahi propco. and confirming thc
attachmc rt ordcr
(4) Where the Adjrdicaring Authority rs satisfid rhat some parr of rhe
property in respect of lhich reference hns been ,nade 1o him is iendrri propertv,
but is notableto sp€cif.cally identiry such pa( hc slmllrccord a llndirg 1l] thc best
of hisjudEtment as to \\ hich pafl of property is held ,er?n i.
(5) WhEre ir the course of proceedings before him, the Adjudicating
Authority.has rcason to believe that a propen-v other than a property refcrrcd to him
by the lnitiating Officer is bcr.?rripropeo,, he shallprovisionrlly attachsuch property
.and such property shal be deemed to be a propcrty referred to him on the date ol'
receipt ofthe referercc under sub-scclion (5) ofscction 22.
. (6) The Adj t],licating A ulhority mey, at any (age ofthe proceedings, either
on the application o I'an) parly or sr/o ,,olo, sEike out the narne ofany party improperly
joined or add the nami, oi any person whose presenc€ before the Adjudicating
Authority may bc ncccsjary to enable it to adjudicale upou and settle allthe questions
invblved in the reference.
(7) \o order under sub-section (3) shall bc passed after thc exprry ofone
yeat from the receipt of the refererce under sub'section (5) of section 22.
25. l
Confiscation and vcsling ofberon i propcrtv. l) Wher€ an order
is passed in respect o[ar,!', propcrty undcr srLb-scction (3) ofseciio 24. holding such
property to bc a rerar?i pmpc(y, rheAdiudicatingAuthorir_v shall. aftcr gi\ irg ro rhe
person concernd. an .pportunily of beinA heard make an ordcr confiscatirg the
propeny hcld to bc,a ,. nantiprcpeny:
Prolidcd thal Nhcrc an appeal has beell {jlcd a8ainsl lhe ordcr otthc
Adjudicating Arr(horil], lhc confiscarion ofDropcny shall bc made subject ro rhe
order passcd b1 rhc Trihunal under scclion 44:
PrRrll I ll l- (jAZ['l I E Ol: PAI( lSlA\. L]X'|RA.. ITEIIRI.iA RY ] 7. l0l 7 i]
I\olrdcd lurthcr thal thc conllscation ol lhc propc(y shall be madc in
accordancc \\ilh such proccdurc as r ay bc prescribcd
(2) \otttirg iD sub-secriorl (l ) shallapply 10 a propeq/ held or acquircd bl'
a pcrson fi(nn lh! trenamidar lor adcqualc considcrttion. prior lo thc.issuancc of
notice under sub-section ( t)ol sc!tion 22, \\,ithoulhaving kn;$'lcdgc ofthc 6crrrri
(i) Where an ordei olconllscalion has beerl made under sub-secrion ( I )-
all thc dghts and litle iD such propenl shall ves t absolutely in the rederal C ovemment
lree oIal]encnmbranccs and ro compensation shall be payable in rcspect ofsuch
confiscalion
(4) An), right ofany third person created in such propefty \n,ith a view to
delcatthe purposcs oftlrisAct shall be nulland void.
(5) where no order ofconfiscahon is made Lrpon thc proceedings under
this.Act attarnrng finalig_, Do claim shall lie againstthe Gov€mment.
26 Mrnagcm€nt of propcrtics confiscatcrl.-< 1) The Ad,ninistrator
shallhave the powcr lo rcceive and manage the propefty, in relation to.which an
order of confiscation under sub-sectiQn ( l) of section 22 has been made. in such
manner aDd subJect to such conditions- as may be prescribed.
(2) Thc Fedcral Covcrnmenl may, by orderpublish rn dre officialGa7cfte.
noliii as many ol its oificers as ( thiDks fi110 perfonn Lhe C'rnctiors ofAdDinistralors
(l) lhe Adminrstrator shall also take such measures, as the Federal
Govcmment may dircct. to dispose ofthe property which is vested in the Federal
Govennnenl undcrsub scctron (3) ofsection 25, rn such mannerandsubJectto sr.rch
conditions as may be prescribcd
27- Posscssior of property.-(l) Whcrc an ordcr oF confiscation in
respect of a propeny under sub-scction (l) of section 25 has been made, thc
Ad]nirislrator shall proceed to take the possession ofsuch property.
(2) ThcAdminisrratorshall.
(a) by notice in \!rirns. order w(hin seven days ofthc date ofthe service
ofn;tice. an,'person \fho may be in possession ofthe b enan i propcrl'.
lo surl c,dcr or deliYer possession thercofto lhc Adrrinistrator'oI any
othcr pcrson duly audrorized in writing b) hinr irr this behali ard
l8 TIILCAZLIIlOFPAKISTA\.lixfRA i i.BRUARY l 7. 20l7 [P^m I
(b) in fie ey(nr ol non compl iancc ol Lhe order rclcrrcd !o in clause (a).
-
or rl inhir opinron.lakur8ovcrol im ed iate posscss io,r is \{arranred!
for the purpose offorcibly Iaking ovcr posscssion. rcquisil;on the scflicc
ol-any police officer ro assist him and iI shall bc thc duty of such
orllccr ro mmpl\, Nilh such :cquisill ,n.
CHAP'I'I-R VI
FEDERAL APPIIl,LAlE TRIBI-r]iAL
2E. Establistrment oI (hc I'cdcral Apncllate Tribunal.-The Federal
Covemment may. by nr,tification in the oll:cial Gazette. establish l;ed eral Appellate
'liibunal to hear appcali against the ordcrs oftke Adjudication Authoritv underthis
Act.
29. Composition and jurisdiction ofth€ Tribunel.-{ l).The Tribunal
shall consist ofa Chairlerson aod at least two other Members ofwhich one shaJl b€
a Judicial Membcr and other shall be an nccouotant Member.
(2) Subject rr) the provisions ofthrsAct-
(a) thcjurisdiction of the Tribunal may be exercised b)' Benches tlereof;
(b) a Bcnoh rnay be coDstitulcd hy the Chairperson with two Members as
th€ Chairperson may decD fitl
(c) thc Bcncles of the Tribunal shall st at such places as the Federal
Governnrent may, in consultation with the Chairperson and by
notificili)n in the ofnc ial Gazctte, spcciryi and
(d) the Fedcral Covemment shall. by notificatic,n in the official Gazette,
specify tl e areas in rclatirrrr to which cach Belch ofthe Tribunal may
exercise ils jurisdrction
(3) Nor$,drs andinganllhing conrained in sutFsEcLion (2)- the Chairperson
may hansfer a Member from ouc Bcnch to another Bench
10. Qurlific tion for appoinlment of Chairlcrson and Mcmbers of
FcdcrdAppcllalcTribunal.--11)A pcrson shall not hc qualificd forappoinr cnt
as Chairpcr'son ofthe ltibunalunless he is. or has becn aJl,dqeofallighCou(
(2) A person shall nor be qualified for a )poinurcrrr as u Judicial Vember
unless he has e\trcised the po*ers ofa Dislrict ludge and j\ (t'ralitled ro be appornred
as ajudge of a Iligh C,)urt.
P^Rr Il lllL CAZEl-l h OIr PAKISI^N, LX.l.RA.. l:l,llRLARY.l7.2017 39
(l) A pcrson shallnot bequalificd tor appoinrncnt as Accounrant Mcmbcr
unleSs he. -
(a) has been an ofllcer of the Inland Revenue Servicc cquiYalcnl 1() lhc
rank ofChiefCornmissioncr lnland Rc!cruc: or
(b) has served as Conimissioner lnland Rcvcnuc for thrcc vcars and hzs
also served as (lonrnrissioncr lnla d Rcven'rc (Appcal) for ar least
one j'car.
(4) l\o sitting Judge of a IIiSh Coun shall bc appointcd undcr thrr scction
excepl aner consullalron with rhc ChicfJuslicc ofthit Ili8h Coud.
(5) Ttc Chairperson or a Member holdinS a posl as such in an_," othqr
tribunal, established underany law fordetimc bein8 in forcc, in addit ion 10 his being
thc chairpcrson or a mcmbcr oflhat tribunal, may bc appointcd as thc chairperson
or a member, as the casc may bc, ofthc tribunal undcr lhisAct
ll TerEs atrd condilion3 of servicc of ChiirpcEon and )rembers
ofFcdcr.l Appclhlc Tribunrl.--{ I) The salary and allowanccs payable to, and
thc other ierms and conditions o[seruice of, lhc Chairperson and olher Members
shall be such as may be prcscribed and shall nol be varied to lheir disadvantage
during theirtenure.
(2) Any vacancy caused in the office of (hc Chairperson or any other
Membcr shall bc filled in within a period of thrce monlhs from thc date on which
such vacancy occurs.
32. Terms ofoffice ofCh4irperso! atrd Members,:The Charperson
and Members ofthe Tnbunal shall hold orTice for a tenr not excccding three years
from the date on which they cnter upon thcir omcc, or until thcy a11arn lhe age of
sixty-fivc ycars, whichcvcr is carlicr and shall no! bc cligibllr lor re-appoinmcnt.
33 R€moval of Chairpcrson ard Mcmbers from officc in ccrtain
circumst{trccs,-{ I ) l he lrederal Government D)ay. in consultation with thc ChicI
Justice ofHigh Coun hav ing j urisd iction, removc fionl omcc thc Chairycrson or any
Mcmber. !vho-
(a) has becn adjudScd as an insolvenl; or
(b) convicted of an offence which, rn the opinlon of thc Federal
Govemment, involves moral turprude: or
.10 IIlF.G.\ZETT|]r)FPAKISIA\.I,XTRA,FI-.llR(,ARY l7.li)il fl'Anr I
(c) has become phl'sicall,''' or Drentally incapablc. or
(d) has acquitud \uch financial or oLhcr rnlcrcst ,rs ls l,kcly to alftct
prc'udiciall , his firncrions: or
(e) has so abured his position as Lo rcndcr his contlnu?nc. in ollcc
prejudisial ro fie public intercst.
(l) The Chairprrson or a Member shall not be lerno!cd trom hjs ollico
exceplblanordermadetythel'ederalCovennncrltaftcraninquir).madeb)Chief
Jusrice of a High Coud and the Chairperson or Me)nber has becn infonned ofthe
charges against him and given a reasonable opponunity olbeing hEard in respecr of
those charges.
(l) -fhe Federa Govemment may suspcnd Irom olfice lhe Chairperson
or a Member in respect ,)f whom a reference ,)f conducLing an iuquiry has been
made to ftc ChiefJustic( ofa IIigh Cou( under sub-scction (2), unril the Federal
Govcmrnent passes an .rder on receipt ol the report oi inquiD made b) Chiel
Justice ol thc High Coui on the rcfcrcnce.
. (l) The Fedcral Covernmcnt ma)' regulate thc procedure for inquiry
referred lo in sub siction (2) in the manner as may be prescribed.
34. Vacatr!ics, defects atrd irregulsrities not to rnvalid.*te
Froc€edings of Fedcr^l Appellrtc Tribunal.-No act o. proceedrng of the
lrihunalshallbe in\alid rrerel\ b\ reasono,
(a) any vacanc / in. or an) defect in the co0stitu(ion ofrhe liibunal; or
(b) an] defect in the appointrnent ofa person acting as a Nlember ofthe
Tribunall or
(c) any inegula riry_ in the proced ure ofthe lriburral nol affccting the mlrrits
35 Rcaignatior and rcmoval.il) The Chairperson ,)r an) Mcnrbc.
mq,. b] notice in }\ritinl! under his hand rddrcsscd to thc FcdLraL ahlcrnmcnt.
resrgn his ofTicei
Provrded that thc Chairperson or an\ Membcr sha1l. unless he is peflnitted
by the lederal Golernm{nt to relinquish his olljce sooner, continuc to hold omcc
until the expiry of three rnonths fron thc date of receipt oI the .o1ic!: or Unlil a
person duly appointed as his successor cnteri upon his ollice or unril Lhc crpirl of
his ternr ofofilce. which(vcr is earlier.
P\Rr Il f}]EG,^7ETILIOf I'AKIS]:{\. EX1R4.. ['L.BR[,,{RY lr-1011 4l
j6. Vcmber 10 act as Chairperson in cerlain circumslanccs, hl
the event olthe occurrcnce ofanvlacancJ in the bIfice ofrhe Chairperson oflhe
Tribunal bi, rcason ofhrs dcath. resigtration or otherwise the Iederal Co!ernurcnl
rna)'direct thc seDio.-most \lernbcr to acl as thc Chairpcrson rmrl thc date orr
which a new Chairperson. appornled in accordance with the provisions ofthis Act to
lill \uch vr.a cv. enlsrs upcrr his offrce.
37. StatTofFcderalAppellatc Tribunal.--{ I ) The Fcderal Govemmenl
shallprovideto fielribunal such officers andcmployees as ilmay dcenr necessar}
(2) ihc ofilcers and cmployces ol the ltibuDal sh,rll dischar8c thcir
functions under the general superinlendence olthe Chairperson.
(3) 1he salaries .rnd allowanccs and other conditioDs of service of {he
oflicers and employccs ofthc Trjhunal shall be such as may be prescribed.
J{1. Proccdurc aud powers of Fedcral Appellrtc Tribural. ll) The
liibunal shall n ot be boLrnd by thc procedu.c laid down by the Code ofcivil Procedurc,
1908 (Act V of 1908). bul shall bc guided by thc principlcs ofnaturaljustice and.
subjectto the other prcvisions otthis Act, thc Tribunal shall ha!e powers to regulalc
its own procedure.
(2) fhe liibunalshall. fo. thc purposes ofdischarging its functions undsr
this Act- have the sarne powers as are vcsled in a civilcoun under the Code ofCivil
Procedurc, 1908 (Ac1 V of l90E) while trying a suit. in respect of the following
mafters. namelv:
(a) summonrng and enforcing rhe attendance ofany person and examining
him on oath:
(b) rquiring lhe discoveN and production oadocumenls;
(c) receiving eridence on affidavilsl and
(d) sub.jecl lo section 6 of Qan oon-e- hahadat. I984 (PO. l0 of 1984).
S
reqlisitioning any puhlrcrecord or document or copy ofsuch record or
document from any offirire-
(3) An order rnade bythe lribunal ulderthisActshall be executable by it
as a decree ofcivil courr and. fbrthis purpose. thc Tribunal shal1 have allthe powers
ofa civil cour1.
1l I H F. GIIL-. 1 i l-. :) j tr KlSlA\.llxl'RA..rljtsRtjARYl?,20i7 fP^Rr I
(.1) \otu ithsLa rdi,rr an) rhirrg contanrcd ln sub-section (3). thc Tribunal
may transmit anJ' ordcr iladc b) iL to a crvrl coun havingjurisdiction and the civil
coun shall c\cculc thc o dcr x\ il it wcrc a dccrce rnade hv lllat coun.
(5) All procccrliugs bclirrc thc'liihunal :hall be deemed to bejudicial
proceed ings rvith in tle rn ran ing ol tecrons I 93 a nd 2fE of the Pakislan Penal Code,
1860(nclXt.Vol 1860)rrrrlthclriblnalshallbedcemedtobeacivilcourlordrc
purp.^., oi.r..i". s rJ. .'Ll lb ot rhe ( .rue
"lr. r rninal Procedure. l EqE (n ct V
of 1898).
19. Distribut on of busincss amongst Benches of Appcllatc
Tribunal.-Where an), I cnchcs arc constituled. the Chairperson may, from timeto
tiurc. b) notificalion in tL! olliciaL (lrlctlc. make provision as to the distribution of
the business ofthe Trib!!)al amongst the llcnches and also provide for the matters
which may bc dealt with tr! cach llcllch.
40. Powcr of( hairpcrsQn ofAppellate Tributral to tratrsf€r cas€s.-
On the applicanon ofanl ofthe panies and notice to the parties, and after headng
them. oron his own motir n N ithoul any noticc,lhe Chaiperson ofthe Tribunal may
lransfer any case pendinl; belore one Bench for disposal, to any other Bench.
41. Decisiotr tc be b) majority. Ifthe N,lembeB ofa Bench consrsting
oft|oMembersdifferiurpiDiononanypoi,rt.theyshallstatethepoin!orpointson
which they dillcr and rnake a rcltrcncc Lo thc Chairpcrson of the Tribunal who
shall cither hear the point or points himsell'or refer the case tbr hearing on the point
or points by one or Drori ol lhc othcr lvembcrs and thc point or points shall be
dec ided accord ing to dre c pinion o fthc majoriry of the Men bers l]1'the I ribunat who
havc heard thc case. inchrding thosc who first heard it
42. Chrirpcrs)n, Mcmbcrs rnd othcr officers and cmplol'€cs to
bc public scllarls. Th,: Chairpcrson. \,lembers and otherofficers and employees
ofthe'Iiibunal. the AdjudicaringAulilorit). pproving,4uthority, IDitiating Officer.
Adninisraror and rhc olliccrs sub or(hnalc lo all of them shall be deemed 1() be
public servants withrn thr meanrnSofscction2l olthc Pakislan Penal Codc. 1860
(Act XLV of I860).
''13. Bar ofjurisdirtion ofciril courls.-\o civil court shall have
jurisdiction to entc{ain arLy sLtit or procecdins ln respect ofan\, maftel \vhich any of
the authorities, or the liil
ulral js cmpo$cred by or under this Act to deLermine, and
no inJUnclion shall be gr:rntcd bv rn) coufl or othcr tbruDr in respecr ofanv action
takcn or lo bc taken in pL rsuancc of alt) porver confcrrcd br or undcr thrs,\ct
PARr Il IIIEGAZETTLOI PAKIS]A\.EXlRA,FlllJRUARYlt.lClT 43
,14. Appcals to Fcdoral AppcUale Tribural. -{ l ) Any pcrson. irtcluding
the InitiatirS Officcr. aggJievcd bl- an order oflhr: AdjudicalingAuthorir-y may prefer
an appeal i such fonn and such ma ner. as nra) b€ lrcscnbed, lo ltre
'l bunal
against thc ordcr passed by the Adjudicatiug AuLhorily under sub'\cction (3) of
scction 24, within a period ol-li)ry- llvc days from fie datc ofrcccipr ofthe order.
'(2) 'fhe Tribunal ma) cntertain ary appcal aftcr rhc sard pcuod ol forty-
llve days- il it is sarisfied that rhc appcllanl was prercnlcd. by sufllcicrt carsc. from
fi lingthe appeal inlimc.
(3) On rcceipt of an appeal u'rdcr suh-s{,crion ( ), the liibunal na), after
I
giving the panies to the appcal an opponun;t) o[ being heard, pass such orders
thereor as it thinks fit.
(4) The Tnbunalwhile decidinB thc appeal shallhave thc power-
(a) to determ ine a case finally. wherE the evidence on.ecord is sullicient:
(b) to take additional evjdeDce or to rcquire any evidcnce to be laken by
the Adjudicatin8 Authority', *'here the Adjudicating Authoril.'', has
refused to admit c!idence, which ought to have bc,cn admilted;
(c) to requirc an,- docurnent to be produced or any witness to be exam in ed
lor the purposes o f proceading before il;
(d) to frame issucs \\'hich appcar to the Tribuna I essentia I lbr adj udication
of lhe cale and refer lhem lo the Adjudicaling Aulhority for
dcterminationi and
(c) to pass {_mal orderand af}irm, vary orreversc an orderofadjudication
passed by the Adludicalillg Authffily and pass such other order or
orders as ma)'bc neccssar) to meet the ends ofjuslicc.
(-5) 'thc T.ibunal ma)r as faras possiblc, hcarand 6nall) dccidethc appeal
Nithin a pcriod ofone year from the llst dale ofthe month in which thc appcal is
Illcd.
15. Rcctilicalion of m islakcs.-{l ) -I-he Adjudicaling Authorir.'" or the
Tribunalmay by ordcr in \rriting amqnd any order passed by it to rectiS any m istake
apparent f-rom record on its own motion or any nristake broughl to its noticc, within
a period o[ one ]'ear from lhe end of the financial year rn which the ordcr uas
44 THE G^lll ITE OF PAKISTAN. EXTRA.. I'FIBR t- ARY I7. 20I7 [P^Rr I
(2) \o am.-ndment shallbe madc undcrsub-scclion ( I ), ifthe amendmeDr
is like ly to atrecl anl person preJ ud ic ia ll]'. un less helas bcrn g ivcn notice of imention
to do so and has hc(:r gileo an opportunity ofheinp heard.
46. Right to rupr€3cntation.-{ I ) A person preferring an appeal to rhe
Tribunal under this Act ma)., eithcr appcar ill pcr;on or rhrouqh ar aurhorized
representative ol hi( cholcc to present his cas€ before the Trihunal.
(2) Thc F( dcral Govcm cnt n]ay aurhorize one or more of ils officersto
acl as prcscntillg offLcers on irs behall- and evcry p€rson so authorized may prcsent
thc case with respcct to any appeal before the Tribunal.
Explnnntion.-Fot the purposes ofthis sectio n, 'authorDe.d representative"
meansa person authorizcd by the appellant in writing to appcaron his behall being-
(a) a pcrs,)n related lo thc appellant ,n any manner, or a person rcgularly
empk'yed by theappellant: or
(b) any Ielal practitioner who is entitled to pmctrce in ,ny civil cou( iD
Pakistlni or
(c) any p,xson who is a Chartered AccountEnt within the meaning of
Charlcred Accountants Ordinance, 196l (X of l96t) or Cost and
ManatrementAccoultant within lhe mean ing ofCost and M anagement
Accol ntants Ac! 1966(xIVof t966): or
(d) any pr:rson who has acquired such educational qualifications as the
Board may prescribe lor this purpose.
47. Apperl to High Court.-{l)Any partv aggrieved by anydecision or
ordcr of th€ Appellrte Tribunal may file an appeal to the conccmed High Court
wilhin a pe.iod ofsixty days from the date ofservice ofthe dccision or order ofihe
Tribunallo him on ? ny question oflau arising out ofsuch order.
(2) l'he f(i8h Court may ente.tain any apperl alter the exFiry of said
period ofsrxt) days, if it is satisfied that the appellant $'as prevented by sufficient
causc from filingthr appeal rvrthin theperiod specified in \utrsection (l).
(3) When: the High Court is satisfiedthat a substanlial question oflaw is
involved in any cas( - it shall formu late that queslion.
(4) The arpeal to the Iligh Court ullder this secti( shall be hcard by a
Bcnch ofnor less tlan t}!'ojudges ofthe High Coun.
PAm ll TIIL. CAZETj-LOI PAKIS]^N. EXTRA., I I-BRUA RY i7.2017 4j
(5) I hc appeal shall be heard only on tho question so formulalcd and thc
respondents shall. a! the hcarirg of thc appeal, be alloNed to argue thal the case
does no1 invol!. \Lrch questioD.
(6) \orhrflg in this scction shall be dcemed to ralc ava)'or abridge the
power oldre courl ro hcar, for rcasons to be recoded in writing. the appcal on any
olher substafltial question of law not formulatd hy it, ifit is satisfied that the casc
involves such quesrion.
(7) The I ligh Court shall dccide the question of law so formulatcd and
deli\errhejudgmcnt thcreon containing the grounds oD which any decision is founded
and may award an) cost as i1 dcems fit.
(8) The High Coun may dctcrmine ary issue *hich--
(a) has not been detennincd b) the Tribunal; or
(b) has been wrongly determined bytheTribunal, by reason of a decision
on such question of Iaw &r is referred to itr suuseclron (l ).
(9) Save as otherwise provided in this Act, the provisions oflhe Code of
Civit Procddur€. l90t (Act v of l90t), relating to apFals to the High Courl shill, as
far as moy be applicabl€, apply in thc case of appeals under this section.
(10) Thc coun shallsend a copy ofthejudBmelt under the sealofcoun rc
lhe appellant and the respondenls.
CHAPTER VII
SPECIAL COURTS
4t. Snecirl Couns.-{t) The FedeEl Covemment, in consultation \rirh
theChiefJusticc ofthe conccmed High Courr. shallfor trialol-an ofTerc€ punishable
under lhisAct, by lotification rD the olficial Caze[e, designatc one or morc Courts
of Sessions as Sp.cial Cou( or Special Cou(s tor such a.rea ol areas or for such
case or class or
-qroLrp
ofcascs as ma) be specifiei in the notilication.
(2) While trying an offence under this Acl, a Special Court shall also rry
an ol)tnce othcr than ar ofl-ence relcrred to in sub section (l ). uilh which dre
accused ma)'. uri.ler rhe Code of CrimiMI Procedure, lE9E (Acr V of I89E), be
chargcd at rhe safie trial.
46 Ti lL (, :\,/}:I TL] OF PAKTSIA\. LXIR,\ .I;I]RRUARY I7.20I7 IPART I
(l ) l hc Sp rcial ('ou( shall nol lake coqnizirnce of an) offence punishable
undcr rhisAcr crcepl upon a complainl in $ritinB madc b)
(a) lhc authority: or
(b) an),,oflicer of Ihc Fedcral Govcmment or Provincial Govcrnment
authorized in wriling by that Governrncllt b] a general or spec ia I o.der
rrads ill this behclf.
(4) hery rrial u der this scclion shall be conducted as expediriously as
possiblc and every eldeavour shall he rnadg by the Special Court to concludc the
trial within six r oDtls frorn the date of fi ling of thecomplaint.
49. Appli:a(ion of Codc of Crimitrrl Proc€dure, 1898 to
proceedings bcforc Special Court.-{l ) Sav€ as othenvise provided in this Act,
theprovisionsofthe --ode ofC.rminal Procedure, lE9E(ActV ofl E98), shallapply
to the procecdin8s be lorc a Special Court and the persons conducling the prosecution
before the Spccial C,)urt. shall be deemed ro be public prosccutors:
Provided thr[ the Fedeml Govcmment may also appoint for any case or
class or group ofcases a sfrccial public prosecxtor.
(2) A person shall not be qualified to be appointed as a public prosccutor
or a slrecial public prcseculor rnder this section unless he has been in practicc as an
advocatc in a court f)r nol lcss than scvcn ),ears or, as the case may be, for not less
than ten vears,
(3) Every person appointed xs a public prosccutor or a special public
prosecutor under thii section shall be deemed to be a public prosccutor wi6in the
meaning ofclause (l lo[scction 4 of the Code ofCriminal Proccdure, 1898(ActV
of I89E) and the provisions ol that Codc shaU have effect accordingly-
50. Appcal aEd revisior.-Thc High Court ma],e\erclse, so far as ma,
be applicable. all thc po*ers conferred on a High Court. as ifa Special Court \rthin
the local limits ofth( jurisdicrion ofthe ll igh Corrt were a Coufl ofSessions trying
cases within the Iocrl lirnils oflhejurisdictior ofrhe I Iigh Cou(.
CIIAPTFR VIII
OFI'I:.\- CES AN D PROSECUTIO\
51. PcnalN for rerqrri tmasaction.--{ l) Where an},p€6on entcrs inro
a 6(rd,riTransacliorL or hold\ Ienarri propcrt) ln order ro defeat the provisions of
P^Rr ll 'l lll:-CAZIrILOI IAKISTA\.|]XTRA., FEURLIARY i7 21r17 47
anY iaw or lo a!ord payrncDt ofsralutory dues or 10 aroid palmenl to crcdrlols. thc
bcneficial onncr- bcnanridar and any o rerpersonwho abcts or inducc\ nir) jrcrsoD
to cntcr into thc bendni lransaction! shall be guilt! of all offlrDcr ol herdrri
lransacrion.
(2) Whoever is fouDd 8uilry offic olTcncc l bcrrnr n i tmnsacritlrr or holding
o
btnani trotcfly rcfcrlcd to rn sub-seclion (l) shall bc punishabl€ uirh rigirrous
imprisonmcnt for a tcnr \\ hich shall nol be lcss than one ycat bul which Ina\ c\tend
to seYen ]'cars and shall also bc liablc to fine t!hich may cxtend to trvenr]'five per-
cenl of the fair rnarkct r alue ot the propcrl.
52. Pcnaltv for false informelion.-ADy P€rson or aqy of{lcer. \!,ho is
rcquired to fumish information underlhisAct, knowingl),givcs fals€ iniormarion to
any aulhont) or fumishes an) false documcnl in any procccd ing uBder this Act shall
be plrnishable with rigorous irnprisonment fora termwhich shallnotbe lcssthan six
months bu!whrch may€xtcnd lo fivcycars andshallalso be liable to lincwhich may
extend to tgn percent oflhc fair markct valuc ofthe propert-v.
53. I'relious satrction.-No prosccution shall be instituted against ary
pcrson in respect of any offcncc u nder sect ion 5 1 or secrion 5 2 without the prev ious
sanction oldre Board.
CIIAPTER IX
}TISCELLA\f,OUS
54. C€rtain transfcrs to be null and void.-Notwithstanding arything
containcd in thc Transfer of Property Act, 1882 (tV of 1882) or any othcr law for
the limc blin8 in forcc, where. after the rssue ofa nolicc under seclion 22. any
property rcfcrrcd to in the said notice is transferred by any mode wtHitsocvcr. thc
transfer shall, for the purposes ofthe proceedings under lhis Act, be ignorcd and rf
the propc(y is subsequent ly con fiscated by the Fed€ral Covcmmcot undcr scction 2 5,
then, thc transfer 6fthe propcny shall be dcemed ro be null and void.
55. I'ower of FcdeHl Govcrnmcn( lo issuc dircctions, ordcrs aEd
instructions,-< I) The Fedcral Gqvemmcnt may, from time to time, issuc'such
orders, irstructions or dircchons to thc authorities o. reqtrirc any person to f!mish
i.fon atioo as it rnay dccm fit for thc propcr administration ofthis Acl and srch
authoritics and allo(hcrpcrsonsemplo]cd in cxecution ofthis Ac1 shal I observc and
follow the orders, insrructions and directrons oIthc Federal Covemmenl
(2)In issuing the directions or orders referred to in suLsection ( I). tllc
Fedcral(iovcrnment may have regard to any one or morc ofthe following crilcria
namel):
It llll-l(;:\/i ll.OI I'AKISl,\\.1-X'lRA..llillRt.AltY17.2017 lr'.\Ri I
(a) tcfrirorLa arca:
(b) c1:ss.'s o per(ms
(c) c assr' ()l cascs: rnd
(d) af\ oth.r crircrion lhar rna) bc spcciiied b) the Fcdcral Govcnrrncnt
ln rhii bc rall
(3) \o ordcr'. ins|rcti(r0s or dircctions undcr suh-scctior) (l)shall be
(a) requile ar)'authority to decide a particula.case in a particular manner;
(b) inrerlere wilh the discrelion of the Adjudicaling Aulhoritv in thc
dischargc df its functions.
56. Act 1o o\ erridc othcr laws,-fhe provisions ol'this Acl shall apply
notwithstandin-s anytl ng to thc conLrary contained in an) othcr latv for rhc time
being in force.
57. Olfcnccr to bc non-cognizablc. Norwithsrandi,rg anythifig
contained in thc Code ol Criminal Ploccdure. 1898 (Act V ol l898), an offence
under Lhis Act shallbc ron-cognLzablc.
58. Offences by companies.-( l) Where a person commilling
contravention of an)', o athe provrsions oFdlis Act or ofany rule, directiorl or order
madetllereundcr is ac( rnpan),, cvery person who, atthetimethe contmventiorl was
colnmitted, \vas inchar ge oI, and u,as rcsponsiblc to, thc company. for the conduct
ofthc business ofthc c,rmpany as rvcll as Lhe cornpany. shall be dcerrled to b€ guihy
ol thc corltravcnlion tnd shall bc ]iablc to bc procccdcd against and punished
a.cordrngll.
(2) Nolhing (:onlaincd in sub-scclion ( I ) shall rcndcr anv pclson hable ro
punishmqnt il'hc pr ovcs that thc cono alcntion look placc \\ ithour his krlo\vlcdgc.
(l) Notwithrlandirg an)thing oonrarned in sub secrion (1), $here a
-
clnllravclltioD o[ an] o the pro'"isiolls of this Acr or ofanv rule. directron or oldct
made theleundcl has reen comnriLled h! a conpany and rt ir pro\'.J lhat thc
contraveDuon has takcr placc rlrth thc conscntor conlriranccol, oris aLLribur.rblc r0
any ncBlccl on thc par ol'an) dircctol inaDagff. sccrcrary oro rerolficerolrhe
cornpany. t rc dircctor. managcr. rccrclar! or olher officer shall also be dcenred ro
l'}\Rr Il Tl{E C^Zt.t',t t}.r oF PAKISTA\. DXTRA,. } UIJR(;A RY 17.20 t7 4t)
hcqlrilt)oflhcconL.a!entionandshailhcliablctobcprocecdcdagainstaDdl,nri\|cu
accord;nglv.
Erplanolion.-l:ot ll\e pulposes of lhis scction.
(a) compan)-- rneans a bod) corporale, and ircfudcs.
(i) a linn; and
(ii) ar association of pcrsons or a body of individuals whcrhcr
illcnrporatedor not: and
(b) direcror". in relation to
(i) a frim. means a panner in lhc lirm; and
(ii) anyassocialion ofpcrsons or a bady ofindividual-r, mesns any memb€r
controlling thc affairs thereof.
59. Notice, sumlllons, order, documeEt or othcr procecding, no( to
[,c invalid on certaitr grounds.-No notice, summons, order, documcnt or other
proLeeding, fumlshcd ormadeor issued or taken or purported to have been fumished
or made or issued ortaken in pursuance ofan-v-ofrhc provisionsofthis Act shall bc
invalid, orshall be deemed to be invalid merely by rcason ofany mistakc, defect or
ornission in rhe notice, summons, order, document or otherproceeding ifthe noticc,
su m mons. order, document or othcr proceed ing is in substance and effect in coDformity
\tith or according ro lhe intent and pu.pose ofthis Acr.
60. Protcrtion ofactioE takctr itr good frith.-No prosecution. suit or
other proccding shall lie againsr the Govcmment or an) officer ofthe Govemment
or lhc liibunalorthe AdjudicatinBAuthority established underthisAcu for anything
donc or inlended to be done irr good faith under lhis Act.
61. I'ower lo make rulcs. Thc Ftdeml (jovcmment ma]', by notificalion
in thc ollicial Gazefte, make rulcs for ca(yirg out thc provisions ofthis Ac1-
62. RcEard to $ histlcblowcrs.-{ I ) lhe Lloard nray sanclion rerard
lo nhistleblowcrs in case ofcrcdible lnfornration lcading to dclcclion ofDera i
Property or 6cr.,rri lransaction.
(2) 1-he clainr for rewart b) thc whistlcblower shall be reJectcd. rI
(a) the i fbrmatiol pr(rvided isofnovalue;
50 TrlllCAZIjIlli OI'l'AKiS ln\. LXTRA. f-lillRUAl{Y 17, 201? fP^Rr I
qb) ll)c Board rlrcad\ l'ad Ilrc .nri'nnalion:
(c) the infomralion \ras a!ailablc in public record\: and
(d) u ppeal aga inst coo fi scar ioD of6r,,(rr?, prol')clt\ lus not a tta incd linalily
(3) Forthe purpose of (his sccuoll.'whistlcblorvcr'' rncairs a perlon who
reporls any propcrl\ hc d 6e,rrrli lo the lloard.
(4) The tloaftl may. by notification in the o,Icial Gazctle, prcscribc the
procedure in this bchal and also spccrlj, the apporlioomm! of re*,ard sanctioned
undcr th is seclion for w rislleblowers.
, ABDTJL JABBAR ALI.
Secretary.
Pfl]N IED BI THI- MA) A6EL PRI}iTIN{i (I]RPORATIO\ OF I'^I{ISI^\ PRESS, ISL MABAD
PlITLBIIID BY 1'1IE DIPT 'Y 5I,1Io\FR}' A\D I OI(VS t'\IW]RSI'] Y ROAD. ( ,IACHI
'O\TROLLER
Source: Pakistan Code, Ministry of Law and Justice (pakistancode.gov.pk). Text on this page is reproduced verbatim from the official PDF and is provided for reference only. For the authoritative version, always consult the source document or a current reported edition.
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