VAT & SD Act 2012
Section 96 - Power of VAT officer under the Code of Civil Procedure
(as updated till Finance Ordinance 2025)
Under the Code of Civil Procedure, for realization of money, the power that is bestowed upon civil court, the same powers shall be bestowed upon an officer of VAT, duly empowered for the recovery of arrear taxes subject to the provisions of this Act.
Disclaimer: This is the authentic English text of The Value Added Tax and Supplementary Duty Act 2012, as published under SRO No. 440-Law/2025/326-Mushak dated 05 November 2025. In the event of any inconsistency or conflict between the content on this website and the official Government publications or gazette notifications relating to laws, rules, regulations or SROs, the official Government publications and notifications shall prevail.