Many taxpayers often ask whether officials of the Federal Board of Revenue (FBR) are legally allowed to break into a building during tax recovery proceedings. The answer lies in Rule 148 of the Income Tax Rules, 2002 (amended up to November 24, 2026), which clearly defines the scope and conditions of such authority.
What does Rule 148 say?
Under Rule 148 – Entry into building by officer, an authorized FBR officer may break open any inner or outer door or window of a building and enter the premises for the purpose of seizing movable property that is liable to recovery under a valid warrant.
However, this authority is not unconditional. The rule lays down specific legal safeguards to prevent misuse.
Conditions for breaking into a building
FBR officials can only exercise this power when all of the following conditions are met:
• The officer has reasonable grounds to believe that the building contains movable property liable to seizure under a lawful warrant.
• The officer must notify their authority and clearly state their intention to break open the premises.
• Entry must first be sought peacefully, and forced entry is allowed only if admission is refused.
• All reasonable opportunity must be given to women inside the premises to withdraw before any forced entry.
Is forced entry allowed in all tax cases?
No. Forced entry is not routine practice and is only permitted in exceptional circumstances, where there is strong reason to believe that taxable assets are concealed and recovery would otherwise be frustrated.
This ensures a balance between effective tax recovery and protection of citizens’ privacy and dignity.
Key safeguards for taxpayers
The law provides multiple protections:
• Requirement of reasonable grounds, not mere suspicion
• Mandatory prior notice of intention
• Respect for privacy and cultural sensitivities, especially concerning women
• Action strictly limited to movable property specified in the warrant
Legal takeaway
Yes, FBR officials can legally break into a building for tax recovery, but only under strict legal conditions outlined in Rule 148. Any violation of these safeguards may render the action unlawful and challengeable in court.
Frequently Asked Questions (FAQs)
Can FBR break open a house without notice?
No. The officer must notify their authority and clearly express the intention to break open if entry is denied.
Can FBR seize immovable property during entry?
No. Rule 148 applies only to movable property specified in the recovery warrant.
Can taxpayers challenge forced entry?
Yes. If legal requirements are not followed, taxpayers may challenge the action before relevant appellate forums or courts.
Disclaimer: This article is for informational purposes only and does not constitute legal advice. Readers are advised to consult a qualified tax professional or legal expert for case-specific guidance.