{ "schema_version": "qanun-law-text/1", "id": "punjab-code-b982f4a579115db9", "title": "PUNJAB REVENUE AUTHORITY ACT, 2012", "source_collection": "Punjab", "content_kind": "stored_law_text", "content_extent": null, "source_url": "https://punjabcode.punjab.gov.pk/en/show_article/BDEHMlZoAjs-", "version": null, "source_snapshot": "2026-08-06T17:00:08Z", "legal_status": "not independently verified", "text_quality": "Complete stored UTF-8 TXT file recovered byte-for-byte from owned Drive. Source transcription retained verbatim; legal completeness, OCR accuracy and current consolidation unverified.", "text_sha256": "f49157bd491f99ae617df3ff9e928309ea206a7c52816d1ee15fecf44d757143", "source_sha256": "f49157bd491f99ae617df3ff9e928309ea206a7c52816d1ee15fecf44d757143", "text_version_id": "law:punjab-code-b982f4a579115db9:sha256:f49157bd491f99ae617df3ff9e928309ea206a7c52816d1ee15fecf44d757143", "quality_flags": [], "encoding": "UTF-8", "text": "THE PUNJAB REVENUE AUTHORITY ACT 2012 \r\n(XLIII of 2012) \r\nCONTENTS \r\nCHAPTER I \r\nPRELIMINARY \r\n1. Short title, extent and commencement \r\n2. Definitions \r\nCHAPTER II \r\nPUNJAB REVENUE AUTHORITY \r\n3. The Authority \r\n4. Secretary \r\n5. Powers and functions of the Authority \r\n6. Human resource management \r\n7. Meetings \r\n8. Validity of proceedings \r\n9. Data bank \r\n10. Properties and assets to vest in the Authority \r\n11. Authority may impose any fee or charges \r\nCHAPTER III \r\nADVISORY COUNCIL \r\n12. Advisory Council \r\nCHAPTER IV \r\nADMINISTRATION OF TAXES \r\n \r\n13. Registration of tax payers \r\n14. Assessment, collection and returns of taxes \r\n \r\nCHAPTER V \r\nFINANCIAL PROVISIONS \r\n15. Fund \r\n16. Budget and accounts \r\n17. Audit \r\nCHAPTER VI \r\nAPPELLATE TRIBUNAL \r\n18. Appellate Tribunal \r\n19. Omitted \r\n20. Omitted \r\nCHAPTER VII \r\nMISCELLANEOUS \r\n21. Staff \r\n22. Delegation by the Government \r\n23. Directions from the Government \r\n24. Delegation by the Authority \r\n25. Annual report \r\n26. Public servants \r\n27. Indemnity \r\n28. Representation \r\n29. Power to conduct surveys \r\n30. Assistance to the Authority \r\n31. Directorates \r\n32. Act to override other laws \r\n33. Rules \r\n34. Regulations \r\n35. Removal of difficulties \r\n36. Validation \r\n \r\nTEXT \r\n1\r\nTHE PUNJAB REVENUE AUTHORITY ACT 2012 \r\n(XLIII of 2012) \r\n[27th June, 2012] \r\nAn \r\nAct \r\nto provide for the establishment of Punjab Revenue Authority. \r\nPreamble.– Whereas it is expedient to reform and modernize the system of taxation, \r\nto provide assistance to tax payers, to promote compliance with fiscal laws, to \r\nestablish a progressive and professionally efficient tax management organization, \r\nand to provide for ancillary matters; \r\nIt is enacted as follows:– \r\nCHAPTER I \r\nPRELIMINARY \r\n1. Short title, extent and commencement.– (1) This Act may be cited as the \r\nPunjab Revenue Authority Act 2012. \r\n(2) It extends to whole of the Punjab. \r\n(3) It shall come into force on such date as the Government may, by \r\nnotification, specify. \r\n2. Definitions.– In this Act– \r\n(a) “Advisory Council” means the Advisory Council of the Authority; \r\n(b) “Appellate Tribunal ” means the Appellate Tribunal established under \r\nthe Act; \r\n(c) “Authority” means the Punjab Revenue Authority; \r\n(d) “Chairperson” means the Chairperson of the Authority; \r\n(e) “committee” means a committee of the Authority; \r\n(f) “employee” means a person in the employment and service of the \r\nAuthority; \r\n(g) “Federal Board of Revenue ” means the Federal Board of Revenue \r\nestablished under the Federal Board of Revenue Act 2007(IV of \r\n2007); \r\n(h) “fiscal law” means the law of the Punjab relating to tax , duty or charge \r\nincluding stamp duty, excise duty on alcoholic liquors, opium and other \r\nnarcotics, land revenue, sales tax on services, taxes on agricultural \r\nincome, motor vehicle s, immovable property and entertainments, \r\n \r\n1This Act was passed by the Punjab Assembly on 21 st June, 2012; assented to by the Governor of the Punjab on 26 th June, \r\n2012; and, was published in the Punjab Gazette (Extraordinary), dated 27th June, 2012, pages 41937-41944. \r\ncapital gains tax on immovable property, capital value tax, asset tax, \r\ntax on professions, trades, callings or employment or such other law \r\nimposing any tax, levy, duty, fee, charge or surcharge as the \r\nGovernment may specify; \r\n(i) “Government” means Government of the Punjab; \r\n2\r\n[(j) “member” means a member of the Authority and includes an ex-\r\nofficio member;] \r\n(k) “person” includes– \r\n(i) an individual; \r\n(ii) a company or association of persons; \r\n(iii) the Federal Government; \r\n(iv) a Provincial Government; \r\n(v) a local authority or local government; and \r\n(vi) a foreign government, a political subdivision of a foreign \r\ngovernment, or an international organization; \r\n(l) “prescribed” means prescribed by the rules or regulations; \r\n(m) “Public Account” means the Public Account of the Province in terms of \r\nArticle 118 of the Constitution of the Islamic Republic of Pakistan; \r\n(n) “Provincial Consolidated Fund” means the Provincial Consolidated \r\nFund in terms of Article 118 of the Constitution of the Islamic Republic \r\nof Pakistan; \r\n(o) “regulations” means the regulations framed under the Act; and \r\n(p) “rules” means the rules made under the Act. \r\nCHAPTER II \r\nPUNJAB REVENUE AUTHORITY \r\n3. The Authority.– (1) The Government shall, by notification, establish a n \r\nAuthority to be called the Punjab Revenue Authority. \r\n(2) The Authority shall be a body corporate , having perpetual succession \r\nand a common seal, with power to enter into agreement s, acquire, hold , manage \r\nand, subject to sub -section (3), dispose of property and to sue and be sued in its \r\nname. \r\n(3) The Authority shall not dispose of any immovable property except with \r\nthe prior approval of the Government and through competitive bidding. \r\n(4) The Authority shall consist of the Chairperson and 3[such number of \r\nmembers as may ] be appointed by the Governme nt in such manner and on such \r\n \r\n2Substituted by the Punjab Revenue Authority (Amendment) Act 2016 (III of 2016) , w.e.f.6.2.2016, s.2; and published in the \r\nPunjab Gazette (Extraordinary), pages 3705-3706. \r\n3 Substituted for the words “not less than four members to” by the Punjab Finance Act 2018 (XXX of 2018), published in the \r\nPunjab Gazette (Extraordinary), dated: 29 October 2018, pp. 805-818, s. 5: it came into force on 1 November 2018. \r\nterms and conditions as may be prescribed, and until so prescribed as may be \r\ndetermined by the Government. \r\n(5) No person shall be appointed as the Chairperson unless he \r\npossesses– \r\n(a) a master’s degree from a recognized University; \r\n(b) ample knowledge of tax systems in Pakistan; and \r\n(c) twenty years work experience, including five years’ experience in tax \r\nadministration or financial management. \r\n(6) The qualifications, experience and other requirements for appointment \r\nas Secretary or a member shall be such as may be prescribed. \r\n(7) The Government may designate a member as senior member. \r\n(8) If the office of the Chairperson is vacant or the Chairperson is absent or \r\nis unable to perform the functions of the Chairperson owing to any cause, the senior \r\nmember shall perform the functions of the Chairperson but, if at any time, the office of \r\nsenior member is also vacant or the senior member is absent or is un able to perform \r\nthe functions of the Chairperson owing to any cause, the Government shall make such \r\ntemporary arrangements for the performance of the duties of the Chairperson as it \r\nmay deem fit. \r\n4. Secretary.– (1) The Chairperson, on the recommendations o f the Authority, \r\nshall appoint Secretary of the Authority on such terms and conditions as may be \r\nprescribed, and until so prescribed as may be determined by the Government. \r\n(2) The Secretary shall perform such functions as may be prescribed or as \r\nmay be assigned by the Chairperson or the Authority. \r\n(3) In the performance of his functions, the Secretary shall be responsible \r\nto the Chairperson. \r\n5. Powers and functions of the Authority.– (1) The Authority shall exercise such \r\npowers and perform such functions as are necessary to achieve the purposes of th is \r\nAct. \r\n(2) Without prejudice to the generality of the powers mentioned in sub -\r\nsection (1), the Authority shall have powers to– \r\n(a) administer and collect such taxes, duties and other levies as are \r\nassigned to the Authority under a fiscal law; \r\n(b) implement, with the approval of the Government, the tax administration \r\nreforms; \r\n(c) promote voluntary tax compliance; \r\n(d) implement comprehensive policies and program mes for education and \r\nfacilitation of taxpayers, stakeholders and employees to improve the \r\nquality of the performance of the Authority as a service oriented entity; \r\n(e) adopt modern effective tax administration methods, information \r\ntechnology systems and policies to consolidate assessments , improve \r\nprocesses, organize registration of tax payers, widen the tax base, and \r\nmake departmental remedies more efficient including enforcement of, or \r\nreduction or remission in duty, penalty or tax, in accordance with the \r\nrelevant fiscal law; \r\n(f) improve productivity through a comprehensive and effective human \r\nresource strategy; \r\n(g) identify and select a transparent manner , qualified work force on such \r\nterms and conditions and in such manner as may be prescribed; \r\n(h) grant such performance based additional allowances or incentives and \r\nrewards to the employees and members of the Authority as may be \r\nprescribed; \r\n(i) take appropriate measures includ ing internal controls to combat \r\ncorruption in the organizations under the Authority and to provide \r\nchecks to ensure that the integrity of the employees is verified \r\nperiodically through applicable procedure s and the said verification \r\nshall constitute one of the criteri a for purposes of grant of incentives \r\nand consideration for promotion; \r\n(j) direct or advise, where necessary, investigation or inquiry into \r\nsuspected duty or tax evasion and tax or commercial fraud; \r\n(k) introduce and maintain a system of accountability of performance, \r\ncompetence and conduct of the employees; \r\n(l) implement the mandate and provisions of a fiscal law if so authorized \r\nby such law; \r\n(m) establish, with the approval of the Government, a foundation for the \r\nwelfare of the present and retired employees and their families, and for \r\ncreating, establishing, organizing and assisting them in the social and \r\ncultural facilities; \r\n(n) frame regulations, policies, program mes, strategies in order t o carry \r\nout the purposes of the Act; \r\n(o) set up mechanism and processes for remedying the grievances and \r\ncomplaints of the tax payers; \r\n(p) develop a website and adopt , in the prescribed manner, electronic \r\ncommunication in respect of all taxation matters such as e -filing, e -\r\npayments, e -notice, e -notification, digital imaging, protocols or \r\nagreements; \r\n(q) practice transparency and public participation as a norm for all its \r\nprocesses and policies; \r\n(r) review the existing fiscal laws and suggest improvements, if necessary; \r\n(s) forma committee and assign or delegate functions to the committee; \r\n4\r\n[*] \r\n(t) perform such other functions as may be prescribed or are incidental to \r\nthe above functions or assigned by the Government \r\n5\r\n[;] \r\n \r\n4The word “and” was omitted by the Punjab Revenue Authority (Second Amendment) Act 2016 (XL of 2016), published in the \r\nPunjab Gazette (Extraordinary), dated: 6 September 2016, pp. 1623-1624, s.2. \r\n5Substituted for the “full-stop” by the Punjab Revenue Authority (Second Amendment) Act 2016 (XL of 2016), published in the \r\nPunjab Gazette (Extraordinary), dated: 6 September 2016, pp. 1623-1624, s.2. \r\n6\r\n[(u) establish such offices, commission rates or formations as deemed \r\nnecessary for the effective functioning of the Authority; and \r\n(v) frame regulations for allocation and transaction of business of the \r\nAuthority.] \r\n(3) Subject to the provisions of this Act and the rel evant fiscal law, t he \r\nAuthority may, where appropriate, issue notifications, circulars and instructions for \r\nthe enforcement of any of the provisions of the Act or any other fiscal law \r\nadministered by the Authority. \r\n7\r\n[(4) Till such time that the Authority is constituted under this Act, the \r\nChairperson shall perform the functions and discharge the duties of the \r\nAuthority.] \r\n6. Human resource management .– (1) The Authority may, in respect of its \r\nemployees– \r\n(a) develop and implement human resource management policies; \r\n(b) assess, identify, create, increa se, decrease or designate or re -\r\ndesignate posts and prepare and execute the internal job posting \r\nregime; \r\n(c) lay down qualifications and criteria for the posting of employees against \r\nspecialized or available posts; \r\n(d) implement a transparent and objective evaluation process to determine \r\nthat an employee is qualified for posting against a specialized or \r\navailable post; \r\n(e) make assessment of integrity and proficiency of the employees for \r\npurposes of evaluation, posting, promotion, transfer or other incidental \r\nmatters; \r\n(f) transfer, select or post any employee against any post on the basis of \r\ntransparent criteria of selection in any entity administered by the \r\nAuthority; \r\n(g) take action, issue orders, regulations, guidelines, code of conduct to \r\nachieve the purposes of this Act; \r\n(h) appoint, with or without remuneration, such advisers, commissioners, \r\nconsultants, experts, interns, liaison officers and other staff as may be \r\nprescribed; \r\n(i) fix, with the approval of the Government, an honorarium or remuneration \r\nfor the services rendered by advisers, consultants, experts, fellows, \r\ninterns, officers and staff of the Authority, liaison officers and other staff \r\nengaged by the Authority; and \r\n(j) impart the requisite training to its employees for purposes of better tax \r\nadministration. \r\n \r\n6Inserted by the Punjab Revenue Authority (Second Amendment) Act 2016 (XL of 2016), pu blished in the Punjab Gazette \r\n(Extraordinary), dated: 6 September 2016, pp. 1623-1624, s.2. \r\n7Inserted by the Punjab Revenue Authority (Amendment) Act 2016 (III of 2016), w.e.f.6. 2.2016, s.3 ; and published in the \r\nPunjab Gazette (Extraordinary), pages 3705-3706. \r\n(2) Notwithstanding anything contained in this Act , an appointment of a \r\nperson to a post in the Authority shall not confer any right on such person to continue \r\nto serve in the said post. \r\n7. Meetings.– (1) The Authority shall meet at least once in a month but the \r\nChairperson may, at any time, call a meeting of the Authority. \r\n(2) The Authority shall conduct its meetings, take decisions and keep \r\nrecord of the proceedings of the meetings in such manner as may be prescribed , \r\nand until so prescribed as may be determined by the Authority. \r\n8. Validity of proceedings.– No act , proceeding, decision or order of the \r\nAuthority or a committee of the Authority shall be invalid by reason only of the \r\nexistence of vacancy or any defect in the constitution of the Authority or a committee. \r\n9. Data bank.– (1) The Authority shall create and maintain a data bank \r\ncontaining information from third parties necessary to achieve the purposes of th is \r\nAct. \r\n(2) The Authority shall use the data, amongst other things, to increase the \r\ntaxpayers’ base, ensure accuracy of information, financial analysis and to evaluate \r\nthe performance of the employees. \r\n(3) The Authority may share its data with, or request for data from , the \r\nGovernment or any of its statutory body, law enforcement entity or utility compan y, \r\nstock exchange, State Bank of Pakistan, banks, financial institution s or other \r\norganizations including any ministry, body or authority of the Federal Government or \r\nof any other Province. \r\n10. Properties and assets to vest in the Authority.– (1) All properties, assets \r\nand reco rds transferred to, or purchased or acquired by , the Authority and all \r\nintellectual property rights arising from technical or professional report s, analysis, or \r\nsystem, written, prepared or developed by the employees of the Authority or \r\nprocured by the Authority shall vest in the Authority and shall be the property of the \r\nAuthority. \r\n(2) The Authority may create its own logo, insignia, stationary, fo rms, \r\nreturns, challans and online communication mechanism. \r\n11. Authority may impose any fee or charges .– The Authority may, with the \r\napproval of the Government, levy any fee or charges for provision of additional or \r\nenhanced facilities to the taxpayers, or may direct reimbursement o f such cost o r \r\nexpense as is incurred by the Authority on that account. \r\nCHAPTER III \r\nADVISORY COUNCIL \r\n12. Advisory Council.– (1) There shall be an Advisory Council of the Authority \r\nconsisting of the following:- \r\n(a) Minister for Finance of the Government; \r\n(b) Chief Secretary of the Government; \r\n(c) Chairperson; \r\n(d) Secretary to the Government, Finance Department; \r\n(e) Four private members to be nominated by the Government from \r\namongst the eminent economists, tax experts , bankers, chartered \r\naccountants, representatives of Chambers of Commerce and Industry or \r\ncivil society organizations; and \r\n(f) any other member co-opted by the Authority. \r\n(2) The Advisory Council shall be an advisory body of the Authority and \r\nshall propose to the Authority appropriate recommendations and guidelines \r\npertaining to policy, planning, reforms, budget and any other matter referred to it by \r\nthe Government. \r\n(3) Minister for Finance of the Governmen t and, in his absence the Chief \r\nSecretary, shall be the Convener of the Advisory Council. \r\n(4) The Advisory Council shall perform its functions in such manner as \r\nmay be prescribed. \r\nCHAPTER IV \r\nADMINISTRATION OF TAXES \r\n13. Registration of tax payers .– A person registered or to be registered, \r\nlicensed or to be licensed under the relevant fiscal law administered by the Authority, \r\nshall be deemed to be validly registered for purposes of this Act. \r\n14. Assessment, collection and returns of taxes.– (1) Where necessary, the \r\nGovernment may declare separate assessment, billing and collecting branches in the \r\nAuthority for purposes of administration of the taxes as are assigned to the Authority. \r\n(2) Subject to the provisions of the relevant fiscal law, the Authority shall \r\nfollow such procedure and manner for purposes of assessment, billing, collection \r\nand filing of returns of the taxes as the Government may prescribe. \r\n(3) The Authority shall, in the prescribed manner, deposit all the proceeds \r\nof the taxes in the Provincial Consolidated Fund or the Public Account. \r\nCHAPTER V \r\nFINANCIAL PROVISIONS \r\n15. Fund.– (1) There shall be established a Fund to be known as the Punjab \r\nRevenue Authority Fund which shall be administered and controlled by the Authority. \r\n(2) The Fund shall consist of– \r\n(a) budgetary releases from the Government; \r\n(b) grants made by the Government, the Federal Government or any other \r\nauthority or agency; \r\n(c) fee and charges collected and profits earned by the Authority; and \r\n(d) income from any other source. \r\n16. Budget and accounts. – (1) The Authority, before the commencement of a \r\nfinancial year, prepare a statement of the estimated receipts and expenditure of the \r\nAuthority for the financial year in the prescribed manner and submit it to the \r\nGovernment for consideration and approval. \r\n(2) The Authority shall maintain proper accounts and other records relating \r\nto its financial affairs including its income and expenditures and its assets and \r\nliabilities in such form and manner as may be prescribed. \r\n(3) As soon as may be, after the end of each financial year, the Authority, \r\nin the manner prescribed, shall cause to be prepared for that financial year \r\nstatements of account of the Authority, which shall include a balance -sheet and an \r\naccount of income and expenditure. \r\n(4) The Authority may ope n and maintain its accounts at such scheduled \r\nbanks as it may determine. \r\n17. Audit.– (1) The Auditor General of Pakistan shall annually audit the accounts \r\nof the Authority. \r\n(2) The Government, in addition to the audit under sub -section (1), may \r\ncause the a nnual accounts of the Authority audited, in the prescribed manner, by a \r\nChartered Accountant or a firm of Chartered Accountants. \r\nCHAPTER VI \r\n8[APPELLATE TRIBUNAL] \r\n18. Appellate Tribunal.– (1) The Appellate Tribunal shall consist of such number \r\nof judicial and accountant members as the Government may, from time to time, \r\ndetermine. \r\n(2) The Government shall appoint judicial members of the Appellate \r\nTribunal from amongst the District and Sessions Judges in consultation with the \r\nLahore High Court. \r\n \r\n9\r\n[(3) A person may be appointed as an accountant member of the Appellate \r\nTribunal if he: \r\n (a) satisfies the following conditions: \r\n(i) has served in substantive basic pay scale 19 or above for a \r\nminimum period of two years and has successfully completed \r\nsenior management course; \r\n(ii) has five years’ cumulative experience in tax administration or \r\nfinancial management; and \r\n(iii) belongs 10[or h as belonged ] to the Pakistan Administrative \r\nService, Federal Board of Revenue, Pakistan Audit and \r\nAccounts Service, Punjab Management Service or the service of \r\nExcise and Taxation Department; or \r\n \r\n8Substituted for the heading “APPEALS AND REFERENCES” by the Punjab Finance Act 2018 (XXX of 2018), published in the \r\nPunjab Gazette (Extraordinary), dated: 29 October 2018, pp. 805-818, s. 5: it came into force on 1 November 2018. \r\n9Substituted by the Punjab Revenue Authority (Second Amendment) Act 2016 (XL of 2016), published in the Punjab Gazette \r\n(Extraordinary), dated: 6 September 2016, pp. 1623-1624, s.3. \r\n10Inserted by the Punjab Finance Act 2018 (XXX of 2018), published in the P unjab Gazette (Extraordinary), dated: 29 October \r\n2018, pp. 805-818, s. 5: it came into force on 1 November 2018. \r\n(b) has worked as Commissioner (Appeals) of the Authority or in the \r\nFederal Board of Revenue for a minimum period of two years.] \r\n(4) The Government shall designate the senior most judicial member of \r\nthe Appellate Tribunal as its Chairperson. \r\n(5) The Appellate Tribunal may exercise its powers and discharge its \r\nfunctions in the prescribed manner in such Benches as the Chairperson may \r\nconstitute from amongst the members of the Appellate Tribunal. \r\n(6) Subject to the provisions of sub-section (5), the Appellate Tribunal shall \r\nhave the power to regulate its own procedure, and the procedure of the Benches of \r\nthe Appellate Tribunal in all matters relating to the discharge of its functions including \r\nthe places at which the Benches shall hold their sittings. \r\n11[19. Appeal.– * * * * * * * * * * ] \r\n12[20. Reference to the High Court.– * * * * * * * ] \r\nCHAPTER VII \r\nMISCELLANEOUS \r\n21. Staff.– (1) The Authority may employ such persons as may be necessary for \r\nthe efficient performance of its functions in such manner and on such terms and \r\nconditions as may be prescribed. \r\n(2) The employees of the Authority shall hold office during the pleasure of \r\nthe Authority and shall be liable to such disciplinary action as may be prescribed. \r\n(3) The Authority may, in the manner prescribed, absorb in its service an \r\nemployee who is on deputation with the Authority, subject to prior approval of the \r\nGovernment or the employer and consent of the employee. \r\n(4) The terms and conditions of service of an employee, on absorption, \r\nshall not be less favourabl e than those admissible to such employee immediately \r\nbefore his absorption in the service of the Authority. \r\n22. Delegation by the Government.– (1)The Government may delegate any of its \r\npowers to the Authority on such terms and conditions as the Government may \r\ndetermine. \r\n(2) The Government may , by notification, assign or delegate to the \r\nAuthority any powers or functions under any fiscal law. \r\n23. Directions from the Government.– The Government may, from time to time, \r\ngive such general or specific directions to the Authority as may be necessary for the \r\nefficient performance of its functions and achieving the objectives of the Act and the \r\nAuthority shall implement such directions. \r\n \r\n11Omitted by the Punjab Finance Act 2018 (XXX of 2018), published in the Punjab Gazette (Extraordinary), dated: 29 October \r\n2018, pp. 805-818, s. 5: it came into force on 1 November 2018. \r\n12Ibid. \r\n24. Delegation by the Authority .– The Authority may, with the concurrence of \r\nthe Government, delegate any of its functions and powers to any department, \r\nagency or employee of the Government. \r\n25. Annual report.– (1) The Authority shall, within three months of th e close of a \r\nfinancial year, submit to the Government an annual report. \r\n(2) The report shall consist of– \r\n(a) the statement of accounts; \r\n(b) a comprehensive statement of the work, activities and performance of \r\nthe Authority during the preceding financial year; and \r\n(c) such other matters as may be prescribed and as the Authority may \r\nconsider appropriate. \r\n(3) The Government shall, within two months of receiving the report from \r\nthe Authority, shall give notice for laying the report in the Provincial Assembly of the \r\nPunjab, and shall lay the report before the Assembly in its first available session. \r\n26. Public servants. – The Chairperson, Secretary, members, officers, \r\nemployees and other persons authorized to perform or exercise any function or \r\npower un der this Act or render services to the Authority as agents, advisors or \r\nconsultants shall be deemed to be public servants within the meanings of section 21 \r\nof the Pakistan Penal Code 1860 (XLV of 1860). \r\n27. Indemnity.– (1) No prosecution, suit or other leg al proceeding shall lie \r\nagainst the Authority, Appellate Tribunal, Chairperson, members, officers and other \r\nemployees of the Authority or of the Appellate Tribunal for anything done in good \r\nfaith for carrying out the purposes of the Act, rules or regulations. \r\n(2) No Government department or agency shall initiate any enquiry or \r\ninvestigation against the official conduct of any of the employees of the Authority \r\nwithout prior approval of the Authority. \r\n28. Representation.– (1) Any person aggrieved by any action or decision taken \r\nfor the enforcement of the relevant fiscal law or by any act of maladministration, \r\ncorruption and misconduct by any employee of the Authority or by any unnecessary \r\ndelay or hardship caused due to any administrative process may file a representation \r\nto the Chairperson. \r\n(2) The Chairperson or any other officer designated by the Chairperson \r\nshall, after affording an opportunity of hearing to both the parties, make such order \r\nas may be necessary and inform the applicant accordingly. \r\n(3) Pending final action or order on the representation, the Chairperson \r\nmay stay further proceedings in the matter at any subordinate level. \r\n29. Power to conduct surveys. – The Authority may conduct or cause to be \r\nconducted such surveys as it may deem necessary to broaden the tax -base and to \r\nwiden tax coverage under any fiscal law. \r\n30. Assistance to the Authority. – All departments, agencies, organizations, \r\nentities, formations and bodies of the Government shall, on request, be under \r\nobligation to extend necessary and due cooperation and assistance to the Authority \r\nin the performance of its functions under this Act, rules or regulations. \r\n31. Directorates.– (1) The Authority may, with the approval of the Government, \r\nestablish such directorates for such tax-related specialized functions like intelligence \r\nand investigation, internal audit and inspection or training and research as may be \r\nnecessary. \r\n(2) The Authority shall assign and regulate the powers and functions of the \r\nsaid directorates in such manner as it may deem proper. \r\n32. Act to override other laws .– The provisions of this Act shall have effect \r\nnotwithstanding anything to the contrary contained in any other law. \r\n33. Rules.– The Government may, by notification, make rules to carry out the \r\npurposes of this Act. \r\n34. Regulations.– (1) Subject to this Act and the rules, the Authority may frame \r\nregulations for giving effect to the provisions of the Act. \r\n(2) Without prejudice to th e foregoing powers, such regulations may \r\nprovide for appointment of its officers, staff, employees and other persons, terms and \r\nconditions of their service and performance of functions by the Authority. \r\n35. Removal of difficulties.- If any difficulty arises in giving effect to or applying the \r\nprovisions of this Act, rules or regulations, the Government may make such order, not \r\ninconsistent with the Act or the rules and regulations, as may be necessary to remove \r\nthe difficulty. \r\n13\r\n[36. Validation.– Notwithstanding any omission, discrepancy or defect in the \r\nestablishment or composition of the Authority or anything to the contrary contained \r\nin this Act or the Punjab Sales Tax on Services Act 2012 (XLII of 2012) or th e rules \r\nmade thereunder: \r\n(a) any action of the Chairperson on behalf of the Authority, or anything to \r\nthe contrary contained in any decree, judgment or order of any court, \r\nthe sales tax or any other amount levied, charged, collected or realized \r\nby the functionaries of the Authority from any person shall be deemed \r\nto have been validly taken, levied, charged, collected or realized under \r\nthe Act; \r\n14\r\n[*] \r\n(b) any action taken by the Chairperson till the establishment of the \r\nAuthority under section 3 of the Act shall be deemed to be the action \r\ntaken by the Authority \r\n15\r\n[; and] \r\n \r\n13Inserted by the Punjab Revenue Authority (Amendment) Act 2016 (III of 2 016), w.e .f.6.2.2016, s.4 ; and published in the \r\nPunjab Gazette (Extraordinary), pages 3705-3706. \r\n14The word “and” was omitted by the Punjab Revenue Authority (Second Amendment) Act 2016 (XL of 2016), published in the \r\nPunjab Gazette (Extraordinary), dated: 6 September 2016, pp. 1623-1624, s.4. \r\n15Substituted for the “full-stop” by the Punjab Revenue Authority (Second Amendment) Act 2016 (XL of 2016), published in the \r\nPunjab Gazette (Extraordinary), dated: 6 September 2016, pp. 1623-1624, s.4. \r\n16\r\n[(c) the Authority stands established under section 3 and shall be deemed \r\nto have been established with effect from 1 July 2012.] \r\n \r\n16Inserted by t he Punjab Revenue Authority (Second Amendment) Act 2016 (XL of 2016), published in the Punjab Gazette \r\n(Extraordinary), dated: 6 September 2016, pp. 1623-1624, s.4.", "passage_offset_convention": "zero-based Unicode code points and UTF8 bytes; end exclusive", "passages": [ { "passage_id": 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