Can non-filers purchase imported vehicles?

Tax experts have questioned whether the non-filers of income tax returns are now eligible to purchase imported vehicles, irrespective of engine capacity after amendment introduced in the Finance Supplementary (Second Amendment) Bill, 2019.
Tax experts said that the amendment made through the Finance Supplementary (Second Amendment) Bill, 2019 has enabled people purchase of locally manufactured vehicles up to 1300 CC without filing requirement. After amendments, the restriction on purchase of locally manufactured motor vehicles upto 1300cc is proposed to be abolished for non-filers.
However, the table for revised rates of taxes for non-filers under the Finance Supplementary (Second Amendment) Bill, 2019 has prescribed rates for non-filer purchasers of vehicles even above 13,00cc vehicles. Finance Supplementary (Second Amendment) Bill, 2019 has not specified restriction on the purchase of old and used imported cars by the non-filers of income tax returns.
This implies that the non-filers of income tax returns can purchase imported vehicles, irrespective of engine capacity after amendment introduced in the Finance Supplementary (Second Amendment) Bill, 2019. Apparently, the restriction does not apply on the purchase of imported vehicles (above1300CC) by non-filers, they added.
Through the Finance Act, 2018 restrictions were imposed on non-filers from purchasing of immovable property and motor vehicles. The said restrictions were relaxed through Finance Supplementary Act 2018 for purchase of motor cycles, rickshaw, agricultural tractor and any other motor vehicle having an engine capacity of less than 200cc.
It is now proposed to extend the above relaxation to locally manufactured motor vehicles having engine capacity not exceeding 1,300cc. As regards other vehicles, the concession earlier given is now made restricted to locally manufactured vehicles only.
Another relaxation was also given through Finance Supplementary Act, 2018 for NICOP and POC holders in respect of purchase of immovable properties and vehicles, subject to certain conditions including that with regard to financing of such assets from money brought from outside Pakistan through normal banking channels. It is now proposed that non-resident Pakistani citizens holding international passports will also be excluded from such restrictions.