Sales Tax Rules, 2006

CHAPTER-XI

PART-II ATTACHMENT AND SALE OF MOVABLE PROPERTY

Sales Tax Rules, 2006 CHAPTER-XI PART-II ATTACHMENT AND SALE OF MOVABLE PROPERTY From: 2025-01-01 - To: 0000-00-00 1[111A. Exemption from attachment:- 1[(1)]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 Act not to be liable to attachment; i. any allowance forming part of the emoluments of any servant of Government or of any servant of a railway or local authority which the appropriate Government may, by notification in the official Gazette, declare to be exempt from attachment, and any subsistence grant or allowance made to any such servant…