CASE STUDIES

(1) The Government shall, by notification, establish an Authority to be called the Punjab Revenue Authority. (2) The Authority shall be a body corporate, having pe rpetual succession and a common seal, with power to enter into agreements, acquire, hold, manage and, subject to sub - section (3), dispose of property and to sue and be sued in its name. (3) The Authority shall not dispose of any immovable property except with the prior approval of the Government and through competitive bidding. (4) The Authority shall consist of the Chairperson and not less than four members to be appointed by the Government in such manner and on such terms and conditions as may be prescr ibed, and until so prescribed as may be determined by the Government. (5) No person shall be appointed as the Chairperson unless he possesses – (a) a master’s degree from a recognized University; (b) ample knowledge of tax systems in Pakistan; and (c) t wenty years work experience, including five years’ experience in tax administration or financial management. (6) The qualifications, experience and other requirements for appointment as Secretary or a member shall be such as may be prescribed. (7) The Go vernment may designate a member as senior member. (8) If the office of the Chairperson is vacant or the Chairperson is absent or is unable to perform the functions of the Chairperson owing to any cause, the senior member shall perform the functions of the Chairperson but, if at any time, the office of senior member is also vacant or the senior member is absent or is unable to perform the functions of the Chairperson owing to any cause, the Government shall make such temporary arrangements for the performan ce of the duties of the Chairperson as it may deem fit.