(1) The Government shall, by notification, establish an Authority to be called the Punjab
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.
The Authority shall not dispose of any immovable property except
with the prior approval of the
Government and through competitive bidding.
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.
No person shall be appointed as the Chairperson unless he possesses
a master’s degree from a recognized University;
ample knowledge of tax systems in Pakistan; and
wenty years work experience, including five years’ experience in tax administration or financial
The qualifications, experience and other requirements for appointment as Secretary or a member shall
be such as may be prescribed.
vernment may designate a member as senior member.
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.