146

ORDINANCE IX OF 1979 ORDINANCE IX OF 1979 BALUCHISTAN LOCAL GOVERNMENT ORDINANCE, 1979 CHAPTER XV‑LOCAL TAXATION 146. Liability on account of taxes.‑‑(1) A Local Council may, by notification, call upon any person to furnish such information, produce such record or accounts or to present such goods or animals liable to any tax as may be necessary for the purpose of determining the liability of such person, goods or animals to a tax. (2) Any official of Local Council authorised in this behalf, may, after due notice enter upon any building or premises for the purposes of assessing the liability of such building or premises to any tax, or inspecting any goods or animals therein liable to any tax. (3) Any official of Local Council authorised in this behalf may, in the prescribed manner, seize and dispose of any goods or animals on which any tax is due and is not paid.