Topic2 questions98 sections . 8 laws
Powers conferred by the law in Pakistani tax law
Sections across 8 laws whose headings refer to powers conferred by the law. 98 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
54 matching sections in the 2025-06-30 version.
- section 3E: Powers and functioning of the Directorates General and Directorates, etc
- section 4: Powers and duties of officers of customs
- section 5: “Delegation of powers
- section 10: Power to approve landing places and specify limits of customs-stations
- section 11: Power to declare warehousing stations
- section 12A: Power to appoint or license common warehouses
- section 13: Power to licence private warehouses
- section 16: Power to prohibit or restrict importation and exportation of goods
- section 19: General power to exempt from customs-duties
- section 20: Board’s power to grant exemption from duty in exceptional circumstances
- section 21: Power to deliver certain goods with-out payment of duty and to repay duty on certain goods
- section 25A: Power to determine the customs value
- section 25AA: Power to use data exchange information for determination of customs value
- section 25C: Power to takeover the imported goods
- section 28: Power to test and denature imported spirit
- section 34: Power to give credit for, and keep account-current of duties and charges
- section 38: Power to declare what goods are identifiable and to prohibit draw-back in case of specified foreign territory
- section 48: Power to require production of documents and ask questions
- section 55: Power to refuse port clearance to vessels or permission for departure to other conveyance
- section 60: Power to depute officers of customs to board conveyances
- section 62: Officer’s power of access, etc
- section 67: Power to exempt from sections 64 and 66
- section 71: Power to prohibit plying of unlicensed cargo-boats
- section 77: Power to land small parcels and hold unclaimed parcels
- section 78: Power to permit immediate discharge
- and 29 more in the full text
Income Tax Ordinance, 2001
10 matching sections in the 2026-06-30 version.
- section 114B: Powers to enforce filing of returns
- section 124A: Powers of tax authorities to modify orders, etc
- section 175: Power to enter and search premises
- section 180: Power to collect information regarding exempt income
- section 202: Power to compound offences
- section 203B: Power to arrest and prosecute
- section 204: Power to tender immunity from prosecution
- section 211: Power or function exercised
- section 214B: Power of the Board to call for records
- section 237: Power to make rules
Federal Excise Act 2005
10 matching sections in the 2026-06-30 version.
- section 14C: Power of tax authorities to modify orders, etc
- section 22: Power to arrest and prosecute
- section 23: Power to summon persons to give evidence and produce documents in inquiries
- section 26: Power to seize
- section 28: Power to release seized conveyance
- section 29: Appointment of Federal excise officers and delegation of powers
- section 30: Use of powers of subordinate officer
- section 35: Powers of Board or Commissioner to pass certain orders
- section 36: Power to rectify mistakes in orders
- section 40: Power of Board to make rules
Sales Tax Act, 1990
10 matching sections in the 2026-06-30 version.
- section 11C: Power of tax authorities to modify orders, etc
- section 30E: Powers and Functions of Directorate, etc
- section 31: Powers
- section 32: Delegation of powers
- section 37: Power to summon persons to give evidence and produce documents in inquiries under the Act
- section 38A: Power to call for information
- section 45A: Power of the Board and Commissioner to call for records
- section 50: Power to make rules
- section 60: Powers to deliver certain goods without payment of tax
- section 64: Power to declare what goods are identifiable and to prohibit drawback in case of specified foreign territory
Federal Excise Rules, 2005
6 matching sections in the 2023-10-31 version.
- section 21: Power to forgo duty on excisable goods lost or destroyed while lodged within registered premises
- section 48G: Power of attorney etc., by authorized representative
- section 63: Powers of the authorized officer
- section 64: Power to enter and search
- section 74: Authorization, delegation and exercise of powers
- section 79: Power to issue supplementary instructions
Sales Tax Rules, 2006
4 matching sections in the 2025-06-30 version.
- section 62: Power to disqualify
- section 69G: Powers of the authorized officer
- section 76: Power to require information to be furnished
- section 150ZY: Power of attorney etc., by authorized representative
Income Tax Rules, 2002
3 matching sections in the 2002-06-30 version.
- section 107: Power to relax conditions
- section 181: Power of receivers, etc
- section 217: Power to withdraw approval
Islamabad Capital Territory (Tax on Services) Ordinance, 2001
1 matching section in the 2025-06-30 version.
Questions
Which Pakistani tax laws deal with powers conferred by the law?
8 of the laws published here contain provisions whose headings mention powers conferred by the law, across 98 sections in total. The largest number sit in the Customs Act, 1969 with 54.
Where is powers conferred by the law 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.