Section 38: Power of Special Judge to conduct inquiry, investigation, etc

38. Power of Special Judge to conduct inquiry, investigation, etc.___ (1) Notwithstanding anything contained in the 1[Income-Tax Ordinance, 1979 (XXXI of 1979) ] or any other law for the time being in force, for the purpose of any, proceedings under this Chapter, or initiation of any such proceedings, the Special Judge shall have the power to conduct or cause, to be conducted any inquiry, investigation or survey in respect of any person, place property, assets documents, books of accounts and any other relevant matters. (2) For the purposes of sub-section (1), the Special Judge shall have the power to require any officer or authority of the Federal Government or a Provincial Government or a local authority to furnish any information in relation to such persons, property, assets or other matters as in his opinion are useful for, or relevant to, the purposes of this Chapter. (3) For the purposes of sub-section (1), the following officers are hereby empowered and required to assist the Special Judge and the Special Appellate Court, namely:___ (a) officers of Customs and Central Excise; (b) officers of Income-tax Department; (c) officers of Federal Investigation Agency; (d) officers of Pakistan Rangers; (e) officers of Police; (f) officers of Food Departments of the Provincial Government; (g) officers of the Pakistan Public Works Department; (h) officers of the Provincial Public Works Department; (i) officers of the Revenue Departments of the Provincial Government; and (j) such other officers of the Federal Government or Provincial Governments as are specified by the Federal Government in this behalf by notification in the official Gazette.

Effective date: 1977-01-01

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