Attachment of defaulters property: FBR issues draft format of warrant for comments

The Federal Board of Revenue has issued the draft format of the warrant required for the attachment of moveable and immovable property in cases where defaulters failed to pay outstanding income tax arrears. The draft of the warrant has been issued for obtaining viewpoint of the stakeholders for issuance of final notification incorporating necessary suggestions.
The board has given 15 days to taxpayers to file comments on the draft amendments before issuance of the amended Income Tax Rules. Under rule 136 of the Income Tax Rules, the commissioner may authorise any person to execute an order of attachment or sale under the rules.
According to the draft of the warrant specified in the revised Income Tax Rules, a notice u/s 138(1) of the Income Tax Ordinance, 2001 was issued and served upon defaulter for recovery of arrears. Despite the service of the said notice, the arrears have not been paid by the defaulter. In view of the said default and in pursuance of recovery of tax arrears, it is hereby ordered to attach moveable property belonging to the defaulter.
The FBR has also issued the draft of the warrant for arrest of defaulter under Rule 183(2) of the Income Tax Rules, 2002. The board has also specified the draft of the warrant for detention of the defaulter in civil prison under Rule 186(1) of the Income Tax Rules, 2002.
The FBR has also issued the draft of the order for attachment of immovable property under Rule 158 of the Income Tax Rules, 2002. The FBR has issued separate drafts of the warrants for attachment of moveable property; arrest of defaulter and detention of the defaulter in civil prison for necessary comments.