Text of ITO Section 146

Recovery of tax from persons assessed in Azad Jammu and Kashmir [and Gilgit-Baltistan].

(1) Where any person assessed to tax for any tax year under the law relating to income tax in the Azad Jammu and Kashmir [or Gilgit-Baltistan] has failed to pay the tax and the income tax authorities of the Azad Jammu and Kashmir [or Gilgit-Baltistan] cannot recover the tax because —
(a) the person’s residence is in Pakistan; or
(b) the person has no movable or immovable property in the Azad Jammu and Kashmir [or Gilgit-Baltistan],
the Deputy Commissioner in the Azad Jammu and Kashmir [or Gilgit-Baltistan] may forward a certificate of recovery to the Commissioner and, on receipt of such certificate, the Commissioner shall recover the tax referred to in the certificate in accordance with this Part.

(2) A certificate of recovery under sub-section (1) shall be in the prescribed form specifying —
(a) the place of residence of the person in Pakistan;
(b) the description and location of movable or immovable property of the person in Pakistan; and
(c) the amount of tax payable by the person.