Attachment of property in Pakistani tax law
Sections across 3 laws whose headings refer to attachment of property. 25 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
14 matching sections in the 2025-06-30 version.
- section 74: Attachment and sale of property
- section 80: Property liable to attachment and sale in execution
- section 82: Removal of attachment on satisfaction of cancellation of a demand note
- section 83: Officer entitled to attach and sell
- section 85: Defaulter not to interfere with attached property
- section 88: Warrant of attachment
- section 90: Attachment
- section 91: Property attached how to be dealt with
- section 96: Attachment of movable property which cannot be removed due to certain reasons
- section 98: Attachment of negotiable instrument
- section 99: Attachment of property in custody of public officer
- section 100: Attachment of share in movable property
- section 101: Attachment of property in partnership
- section 114: Proclamation of attachment
Income Tax Rules, 2002
10 matching sections in the 2002-06-30 version.
- section 128: Exemption from attachment
- section 130: Removal of attachment on satisfaction or cancellation of Certificate
- section 131: Officer entitled to attach and sell
- section 138: Attachment
- section 142: Attachment of negotiable instrument
- section 144: Attachment of property in partnership
- section 146: Attachment not to be excessive
- section 158: Attachment
- section 159: Service of notice of attachment
- section 160: Proclamation of attachment
Income Tax Ordinance, 2001
1 matching section in the 2026-06-30 version.
Questions
Which Pakistani tax laws deal with attachment of property?
3 of the laws published here contain provisions whose headings mention attachment of property, across 25 sections in total. The largest number sit in the Sales Tax Rules, 2006 with 14.
Where is attachment of property 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.