It is learnt that the FBR presented the draft of the amended recovery rules before the Lahore High Court. The said rules were examined by the court and were found to be arbitrary as not only it was proposed to attach bank lockers but also the provisions of section 138 of the Income Tax Ordinance were made redundant by the FBR.
The section 138 deals with the intimation to the taxpayers that recovery proceedings are being initiated against them.