Section 12: Value added tax, customs-duties, etc. A State is not immune as respects proceedings

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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12. Value added tax, customs-duties, etc. A State is not immune as respects proceedings relating to its liability for___ (a) value added tax, any duty of customs or excise or any agricultural levy; or (b) rates in respect of premises occupied by it for commercial purposes. PROCEDURE

Effective date: 1981-01-01

Related sections

Section 11: Ships used for commercial purposes Section 13: Service of process and judgment in default of appearance Section 10: Arbitrations Section 14: Other procedural privileges Section 9: Membership of bodies corporate, etc Section 15: States entitled to immunities and privileges

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