Officers and their powers in Pakistani tax law
Sections across 7 laws whose headings refer to officers and their powers. 38 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.
Customs Act, 1969
16 matching sections in the 2025-06-30 version.
- section 3: Appointment of officers of customs
- section 4: Powers and duties of officers of customs
- section 6: Entrustment of functions of customs officers to certain other officers
- section 7: Assistance to the officers of customs
- section 14: Stations for officers of customs to board and land
- section 60: Power to depute officers of customs to board conveyances
- section 61: Officer to be received and accommodation to be provided
- section 62: Officer’s power of access, etc
- section 64: Goods not to be loaded or unloaded or water-borne except in presence of officer
- section 91: Access of customs officer to * warehouse
- section 101: Transmission of account of goods to officers at warehousing station of destination
- section 155O: Authorised officer may take possession of and retain documents and records
- section 159: Persons to be searched may desire to be taken before gazetted officer of customs or Magistrate
- section 176: Power to station officer in certain factories
- section 211A: Access to the premises and records by the officers of Customs
- section 223: Officers of Customs to follow Board’s orders, etc
Sales Tax Rules, 2006
7 matching sections in the 2025-06-30 version.
- section 27: 150Establishment of CSTRO, Refund Division and posting of officers
- section 69G: Powers of the authorized officer
- section 75: Master registers to be maintained by the referring authority and the Recovery Officer
- section 83: Officer entitled to attach and sell
- section 86: Prohibition against bidding or purchase by officer
- section 99: Attachment of property in custody of public officer
- section 150XD: Functions of the Officer of Inland Revenue
Federal Excise Act 2005
4 matching sections in the 2026-06-30 version.
- section 24: Officers required to assist officer of Inland Revenue
- section 29: Appointment of Federal excise officers and delegation of powers
- section 30: Use of powers of subordinate officer
- section 42C: Reward to Inland Revenue officers and officials
Income Tax Rules, 2002
3 matching sections in the 2002-06-30 version.
- section 131: Officer entitled to attach and sell
- section 134: Prohibition against biding or purchase by officer
- section 148: Entry into building by officer, etc
Income Tax Ordinance, 2001
3 matching sections in the 2026-06-30 version.
- section 138A: Recovery of tax by District Officer (Revenue)
- section 175C: Posting of officer of Inland Revenue
- section 227A: Reward to officers and officia.ls of Inland Revenue
Sales Tax Act, 1990
3 matching sections in the 2026-06-30 version.
- section 40B: Posting of Inland Revenue Officer
- section 72: Officers of Sales Tax to follow Board’s orders, etc
- section 72C: Reward to Inland Revenue Officers and Officials
Federal Excise Rules, 2005
2 matching sections in the 2023-10-31 version.
- section 62: Authorized officer to have free access to premises, equipment, stocks and accounts relating to excisable goods and excisable services
- section 63: Powers of the authorized officer
Questions
Which Pakistani tax laws deal with officers and their powers?
7 of the laws published here contain provisions whose headings mention officers and their powers, across 38 sections in total. The largest number sit in the Customs Act, 1969 with 16.
Where is officers and their powers 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.