Customs Act, 1878” the figures, words and comma “16 of the Customs Act, 1969” shall be substituted.
3. Amendment of section 9, Act VII of 1947.―It the said Act, in section 9, in clause (a),―
- (i) after the word “owns”, the words “or holds” shall be inserted; and
- (ii) after the word and comma “purpose,”, the words “within such time as may be specified in the notification and” shall be inserted.
4. Amendment of section 13, Act VII of 1947.―In the said Act, in section 13, in sub-section (5), in clause (d), after the word “Pakistan” at the end, the words and commas “and a company registered in Pakistan which is controlled, directly or indirectly, by a person resident outside Pakistan” shall be added.
5. Amendment of section 19, Act VII of 1947.―In the said Act, in section 19, after sub-section (1), the following new sub-section shall be inserted, namely:—
- “(1A) The Federal Government may, by notification in the official Gazette,direct citizens of Pakistan resident in Pakistan, or any class of such citizens, to make within such time, and giving such particulars, as maybe specified in the notification, a return of any immovable property or any industrial or commercial undertaking or company outsidePakistan, held, owned, established or controlled by them or in which they have any right, title or interest.”.
6. Insertion of new section 19A, Act VII of 1947.―In the said Act, after section 19, the following new section shall be inserted, namely:—
- “19A. Power to enter and inspect.―(1) Without prejudice to the provisions of section 19, any person authorised in writing by the Federal Government or the State Bank in this behalf may, for tho purpose of making an inquiry which he considers necessary for the purposes of this Act, enter any place and call for and inspect any accounts, books or other documents kept in such place.
- (2) No person shall obstruct or hinder any person in the exercise of his powers under sub-section (1).”.
7. Amendment of section 23, Act VII of 1947.―In the said Act, in section 23,―
- (a) in sub-section (2), after the word “cognizable”, the words “and non-bailable” shall be inserted; and
- (b) after sub-section (3), the following new sub-section shall be inserted,namely:―
- “(3A) A-person authorised under sub-section (3) to make a complaint in writing shall, if he is not already a public servant within the meaning of section 21 of the Pakistan Penal Code (Act XLV of 1860), be deemed to be a public servant within the meaning of that section.”.
8. Amendment of section 23A, Act VII of 1947.―In the said Act, in section 23A, after sub-section (3), the following new sub-section shall be inserted, namely:―
- “(3A) For the purposes of sub-section (3), the Code of Criminal Procedure, 1898 (Act V of 1898), shall have effect as if an offence under this
