Current legal status not independently verified — Source: Pakistan Code (single official PDF, 2026-08-21). Whether this provision is still in force has not been independently verified.

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15. Power to enter and search any premises :___ (1) The Federal Tax Ombudsman, or any Staff Member authorised in this behalf, may, for the purpose of making any investigation, enter any premises where the Federal Tax Ombudsman or, as the case may be, such member has reason to believe that any article, book of accounts, or any other document relating to the subject matter of inve stigation may be found, and may— (a) search such premises and inspect any article, book of accounts or other document; (b) take extracts or copies of such books of accounts and documents; (c) impound or seal such articles, books of accounts or documents; and (d) make any inventory of such articles, books of accounts and other documents found in such premises. (2) All searches made under sub-section (1) shall be carried out, mutatis mutandis, in accordance with the provisions of the Code of Criminal Procedure, 1898. (Act V of 1898)

Effective date: 2000-01-01

Version establishment-of-office-of-federal-tax-ombudsman-ordinance-2000~PK-FED~base · Source-traceable official reference. LawHub does not modify the official record.