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s. 197

Prosecution for disposal of property to prevent attachment

Procedure

Prosecution for disposal of property to prevent attachment. — Where the owner of any property, or a person acting on the owner’s behalf or claiming under the owner, sells, mortgages, charges, leases or otherwise deals with the property after the receipt of a notice from the Commissioner with a view to preventing the Commissioner from attaching it, shall commit an offence punishable on conviction with a fine upto hundred thousand rupees or imprisonment for a term not exceeding three years, or both.
Amendment history (6)
  • The words “a taxation officer” substituted by the Finance Act, 2002.
  • Inserted by the Finance Act, 2009.
  • Inserted by the Finance Act, 2016.
  • Inserted by the Finance Act, 2013.
  • The words “six months” substituted by the Finance Act, 2013.
  • Inserted by the Finance Act, 2003.

Amendment notes captured from the source page(s); they may include changes to neighbouring provisions.

Source FBR PDF page 417

Unofficial reference, compiled from the FBR’s consolidated Income Tax Ordinance 2001 (amended up to 30 June 2026). Provided for general information only — not an official FBR publication and not legal or tax advice. Always verify against the official FBR text before relying on it for filing or any decision.