S.R.O. 353(I)/2020, Islamabad, the 5th May, 2020.

SROS: S.R.O. 353(I)/2020, Islamabad, the 5th May, 2020. Amendments in the Sales Tax Rules, 2006 GOVERNMENT OF PAKISTAN REVENUE DIVISION FEDERAL BOARD OF REVENUE * * * Islamabad, the 5th May, 2020. NOTIFICATION (SALES TAX) ***** S.R.O. 353(I)/2020.- In exercise of the powers conferred by sub-section (1) of section 4 and sections 40 and 45A of the Federal Excise Act, 2005, and section 50 of the Sales Tax Act, 1990, read with section 3, sub-section (2) of section 6, sub-section (3) of section 7, section 8, clause (ii) of sub-section (2) of section 8B, section 9, clause (c) of sub-section (1) of and sub-sections (2A) and (3) of section 22, section 23, section 26, sections 48 and 66 thereof, the Federal Board of Revenue is pleased to make the following amendments in the Sales Tax Rules, 2006, namely:- In the aforesaid Rules,- (1) after rule 111, the following new rule 111A shall be inserted, namely:- "111A Exemption from attachment: - Following shall not be liable to attachment and sale under these rules, namely:- (a) the necessary wearing apparel, cooking vessels, beds and bedding of the defaulter, his wife and children, and such personal ornaments, as, in accordance with religious usage, cannot be parted with by any women; (b) tools of artisans, and, where the defaulter is an agriculturist, his implements of husbandry and such cattle and seed grain as may, in the opinion of the Commissioner, be necessary to enable him to earn his livelihood as such; (c) houses and other buildings (with the materials and the sites thereof and the land immediately appurtenant thereto and necessary for their enjoyment) belonging to an agriculturist and occupied by him; (d) books of account; (e) a mere right to sue for damages; (f) any right of personal service; (g) stipends and gratuities allowed to a pensioner of the Government, or payable out of any service family pension fund notified in official Gazette by the Federal Government or the Provincial Government in this behalf, and political pensions; (h) all compulsory deposits and other sums in or derived from fund to which the Provident Funds Act, 1925 (XIX of 1925), for the time being applies in so far as they are declared by the…