Appointment and delegation in Pakistani tax law

Sections across 7 laws whose headings refer to appointment and delegation. 23 provisions in total, taken from the most recent version of each law.

This page is a finding aid. It lists where a topic appears; it does not state what the law requires. Read the linked sections, and the official PDF, before relying on anything.

Sales Tax Rules, 2006

5 matching sections in the 2025-06-30 version.

• section 61: Procedure to appoint authorized representative
• section 65: Application for alternative dispute resolution and appointment of Committee
• section 132: Appointment of receiver for business
• section 133: Appointment of receiver for immovable property
• section 150K: Cancellation of appointment

Income Tax Rules, 2002

4 matching sections in the 2002-06-30 version.

• section 179: Appointment of receiver for business
• section 180: Appointment of receiver for immovable property
• section 220B: Approval and appointment of certification agencies
• section 226: Appointment of valuers

Customs Act, 1969

4 matching sections in the 2025-06-30 version.

• section 3: Appointment of officers of customs
• section 5: “Delegation of powers
• section 12A: Power to appoint or license common warehouses
• section 210: Liability of agent appointed by the person-in-charge of a conveyance

Income Tax Ordinance, 2001

3 matching sections in the 2026-06-30 version.

• section 208: Appointment of income tax authorities
• section 210: Delegation
• section 222: Appointment of expert

Sales Tax Act, 1990

3 matching sections in the 2026-06-30 version.

• section 30: Appointment of Authorities
• section 32: Delegation of powers
• section 52A: e-intermediaries to be appointed

Federal Excise Rules, 2005

2 matching sections in the 2023-10-31 version.

• section 55: Application for Alternative Dispute Resolution Committee and Appointment of Committee
• section 74: Authorization, delegation and exercise of powers

Federal Excise Act 2005

2 matching sections in the 2026-06-30 version.

• section 20: Appointment of Special Judges for trial of offences
• section 29: Appointment of Federal excise officers and delegation of powers

Questions

Which Pakistani tax laws deal with appointment and delegation?

7 of the laws published here contain provisions whose headings mention appointment and delegation, across 23 sections in total. The largest number sit in the Sales Tax Rules, 2006 with 5.

Where is appointment and delegation defined or governed?

There is no single place. Each law handles it within its own scheme, so the relevant section depends on which tax or duty applies to your situation. The sections below are listed by law, with a link to the text of each.