Section 146: Recovery of tax from persons assessed in Azad Jammu and

146. Recovery of tax from persons assessed in Azad Jammu and Kashmir 1[and Gilgit-Baltistan.]— (1) Where any person assessed to tax for any tax year under the law relating to income tax in the Azad Jammu and Kashmir 2[or Gilgit- Baltistan] has failed to pay the tax and the income tax authorities of the Azad Jammu and Kashmir 3[or Gilgit-Baltistan] cannot recover the tax because — (a) the person’s resi44dence is in Pakistan; or (b) the person has no movable or immovable property in the Azad Jammu and Kashmir4[or Gilgit-Baltistan], the Deputy Commissioner in the Azad Jammu and Kashmir 5[or Gilgit-Baltistan] may forward a certificate of recovery to the Commissioner and, on receipt of such certificate, the Commissioner shall recover the tax referred to in the certificate in accordance with this Part. (2) A certificate of recovery under sub-section (1) shall be in the prescribed form specifying — (a) the place of residence of the person in Pakistan; (b) the description and location of movable or immovable property of the person in Pakistan; and (c) the amount of tax payable by the person.

Effective date: 2001-09-13

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