WEALTH TAX RECOVERY RULES, 1985

WEALTH TAX RECOVERY RULES, 1985

[Gazette of Pakistan, Extraordinary, Part II, 2nd July, 1985]

S. R. O. 651(1)/85, dated 30th June, 1985.‑In exercise of the powers conferred by section 46 of the Wealth‑tax Act, 1963 (XV of 1963), read with section 32 thereof, and in supersession of its Notification No. S.R.O. 196(1)/69, dated the 6th of August, 1969, the Central Board of Revenue is pleased to make the following rules, namely :‑

1. Short title and commencement.‑(1) These rules may be called the Wealth‑tax Recovery Rules, 1985.

(2) They shall come into force at once.

2. Application of the Income‑tax Rules.‑The provisions of rules 99 to 114 of the Income‑tax Rules, 1982, shall apply mutatis mutandis to the recovery of arrears of wealth‑tax as they apply to the recovery of arrears of tax under the Income‑tax Ordinance, 1979 (XXXI of 1979).