*FBR Issues Guidelines for Tax Recovery via Property Auctions* According to the FBR, the procedure involves several key steps: 1. *Issuance of Notice:* The first step involves the Commissioner of Inland Revenue issuing a formal notice to the taxpayer in a prescribed form, requesting payment of the overdue tax within a specified period. This is a crucial opportunity for taxpayers to settle their dues before further action is taken. 2. *Modes of Recovery:* If the taxpayer fails to comply with the notice within the given timeframe, or if an extension is not granted by the Commissioner, authorities may proceed with one or more of the following recovery methods: (I) *Attachment and Sale of Property:* The taxpayer’s movable or immovable property may be seized and auctioned off to recover the outstanding amount. (II) *Appointment of a Receiver:* A receiver may be appointed to manage the taxpayer’s property, with any profits from the property used to clear the tax debt. (III) *Arrest and Detention:* In extreme cases, the taxpayer may be arrested and detained for a period not exceeding six months. (IV) *Other Modes:* Additional measures such as those listed in Section 48 of the Sales Tax Act, 1990, may also be employed to recover the tax. 3. *Legal Authority:* For enforcement, the Commissioner holds the same authority as a Civil Court under the Code of Civil Procedure, 1908. This grants tax officials substantial legal power to recover overdue amounts through property seizures and other court-backed measures. 4. *Rules and Regulations:* The FBR retains the right to create and update rules to govern the detailed procedures involved in these recovery actions, ensuring that all processes comply with the law while remaining efficient and effective.