Survey for Documentation of National Economy Ordinance, 2000

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THE SURVEY FOR DOCUMENTATION OF NATIONAL 
ECONOMY ORDINANCE, 2000 
 
 
 
CONTENTS 
1.  Short title, extent and commencement 
2.  Role and constitution of survey teams 
3.  Filling of questionnaires 
4.  Penalty, etc. 
5.  Cognizance of offence, etc. 
6.  Ordinance not to derogate from other laws 
7.  Power to make rules 
8.  Removal of difficulties 
 
 
  
 
 

 
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THE SURVEY FOR DOCUMENTATION OF NATIONAL ECONOMY 
ORDINANCE, 2000 
ORDINANCE No. XV of 2000 
[24th May, 2000] 
An Ordinance to provide for documentation of economy 
 WHEREAS there is large scale non -reporting and underreporting of assets held, income 
earned, taxable activities carried out, excisable services provided and manufacturing carried out i t is 
expedient to provide for documentation of economy and for matters connected therewith or incidental 
thereto; 
 AND WHEREAS the National Assembly and the Senate stand suspended in pursuance of the 
Proclamation of Emergency of the fourteenth day of Octob er, 1999, and the Provisional Constitution 
Order No. 1 of 1999; 
 AND WHEREAS the President is satisfied that circumstances exist which render it necessary 
to take immediate action; 
 NOW, THEREFORE, in pursuance of Proclamation of Emergency of the fourteent h day of 
October, 1999, and Provisional Constitutional Order No. 1 of 1999, as well as Order No. 9 of 1999, 
and in exercise of all powers enabling him in that behalf, the President of the Islamic Republic of 
Pakistan is pleased to make and promulgate the following Ordinance:— 
 1. Short title, extent and commencement:___(1) This Ordinance may be called the Survey for 
Documentation of National Economy Ordinance, 2000. 
 (2) It extends to the whole of Pakistan.  
 (3) It shall come into force at once. 
 2. Role and constitution of survey teams:___ (1) The Central Board of Revenue may constitute 
survey teams in such manner and in such number as it may deem fit to carry out survey of non-reporting 
and under-reporting of manufacturing sales, economic activities, income, wealth and assets. 
 (2) Such survey teams may consist of officials from the departments working under Central 
Board of Revenue and such other departments of the Federal Government or the Provincial 
Government, Utility agencies, autonomous bodies, devel opment authorities, cooperative housing 
societies, Metropolitan Corporations and Municipal Committees as the Central Board of Revenue may 
deem fit to include in the survey teams. Members of Armed Forces of Pakistan will form part of all 
survey and registration activity. 
 3. Filling of questionnaires:___(1) For the purpose of carrying out survey under this Ordinance, 
survey teams shall subject to such instructions and directions as may be issued by the Central Board 
of Revenue, use the questionnaires set out in the First Schedule, the Second Schedule and the Third 
Schedule to this Ordinance and the information collected through these questionnaires shall be deemed 
 
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to be an information collected for the purpose of assessment and determination of turnover, value or 
tax liabilities under the laws administered by the Central Board of Revenue. 
 (2) Every person to whom a survey team gives both or any of the questionnaires specified in 
sub-section (1) shall be bound to fill in and provide the correct information asked for therein within 
such time as may be allowed and in such manner as may be directed by the survey team at the time of 
survey. 
 1[(3) Notwithstanding anything contained in sub-section (1), the cases where a person holding 
National Tax Number does not declare the value of stocks as per entry at Serial No. 13 of the 
questionnaire set out in the First Schedule to this Ordinance, declaration of stocks made by such person 
in his income tax return for the assessment year commencing on the first day of July, 2000, under the 
Income Tax Ordinance, 1979 (XXXI of 1979) shall be deemed to be an in formation collected under 
this Ordinance and all the provisions of this Ordinance shall apply accordingly. 
 (4) The information collected through the questionnaires, referred to in sub -section (1), shall 
be used for the purpose of assessment and determinat ion of turnover, value, wealth, income or tax 
liabilities under the laws administered by the Central Board of Revenue,— 
(a)  in the case of a person holding National Tax Number, in respect of financial 
year in which survey is carried out and for preceding financial years 
commencing on or after the first day of July, 1999; and  
(b)  in other cases, in respect of financial year in which survey is carried out and 
preceding financial years.] 
 4. Penalty, etc:___ (1) Any person who refuses or fails to fill in, or does not provide information 
asked for in any of the questionnaires specified in sub -section (1) of section 3 or fills in or provides 
false information shall be guilty of an offence punishable with imprisonment for a term which may 
extend to three months, or with fine which may extend to rupees twenty five thousand, or with both. 
 (2) If the person contravening any provisions of this Ordinance is a company, every person, 
who at the time the offence was committed, was in charge of, and was responsible to, the company for 
the conduct of business of the company as well as the company shall be deemed to be guilty of the 
offence and shall be liable to be proceeded against and punished accordingly: 
 Provided that nothing contained in this sub -section shall render any such person liable to any 
punishment provided in sub -section (1) if he proves that the offence was committed without his 
knowledge or that he exercised due diligence to prevent the commission of such offence. 
 (3) Notwithstanding anything contained i n sub -section (2) where the offence under this 
Ordinance has been committed by a company and it is proved that the offence was committed with the 
consent or connivance of, or is attributable to any neglect on the part of any director, manager, secretary 
or other officer of the company, such director, manager, secretary or other officer shall be guilty of 
offence and shall be liable to be proceeded against and punished accordingly. 
 Explanation.___ For the purpose of this sub-section— 
 
 
1New sub-sections(3) and (4) added by the Finance (Amdt.) Ordinance, 2000 (21 of 2000), s.8. 
 
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(a)  “company” means anybody corporate and includes a firm or association of 
individuals; and  
(b)  “director”, in relation to a firm means a partner in the firm. 
 1[5. Cognizance of o ffence, etc:___ (1) Notwithstanding anything contained in the Code of 
Criminal Procedure, 1898, (Act V of 1898)— 
(a)  no Magistrate other than an Executive Magistrate of the first class shall try an 
offence under this Ordinance;  
(b)  a Magistrate trying an offence under this Ordinance shall have the power to try 
such offence summarily in accordance with the procedure laid down for 
summary trial in the said Code. 
 (2) Notwithstanding anything contained in section 32 of the Code of Criminal Procedure, 1898, 
(Act V of 1898) of it shall be lawful for an Executive Magistrate of the first class to pass any sentence 
authorised by this Ordinance.] 
 6. Ordinance not to derogate from other Laws:___ The provisions of this Ordinance shall be 
in addition to, and not in derogation of, any other law for the time being in force.  
 7. Power to make rules:___ The Central Board of Revenue may, by notification in the official 
Gazette, make rules for carrying out the purposes of this Ordinance.  
 8. Removal of difficulties:___ If any difficulty arises in giving effect to the provisions of this 
Ordinance, the Central Board of Revenue, may make such order, not inconsistent with the provisions 
of this Ordinance, as may appear to it to be necessary for removing the difficulty. 
 
 
 
 
 
 
 
 
 
 
 
1Sub. by the Finance (Amdt.) Ordinance, 2000 (21 of  2000), s.8 for the original section 5.