82.  Persons leaving Pakistan to obtain tax clearance certificate.-

(1)   Subject to such exceptions as may be made by the Central Board of Revenue, no person who is not domiciled in Pakistan or who, being domiciled in Pakistan at the time of his departure, has no intention of returning to Pakistan or, in the opinion of any income tax authority, is not likely to return to Pakistan, shall leave Pakistan either by land, sea or air, unless he first obtains from the Deputy Commissioner, authorised in this behalf by the Central Board of Revenue, a certificate stating that he has no liabilities under this Ordinance, the repealed Act, the Estate Duty Act, 1950 (X of 1950), the Sales Tax Act, 1951 (III of 1951), the Gift Tax Act, 1963 (XIV of 1963) or the Wealth Tax Act, 1963 (XV of 1963), or that satisfactory arrangements have been made for the payment of all such taxes and duties which are or may become payable by that person.

(2)   Notwithstanding anything contained in sub-section (1), in the case of a person not domiciled in Pakistan, the Deputy Commissioner may, if he is satisfied that such person intends to return to Pakistan, issue an exemption certificate in respect of any journey or journeys to be undertaken by that person within such period as may be specified in the certificate.

(3)   If the owner or charterer of any ship or aircraft carrying persons from any place in Pakistan to any place outside Pakistan allows any person to whom sub-section (1) applies to travel by such ship or aircraft without first satisfying himself that such person is in possession of a certificate as required by sub-section (1) or sub-section (2), he shall be personally liable to pay the amount of tax, if any, payable by such person and all the provisions of this Ordinance shall, so far as may be, apply accordingly.

(4)   For the purposes of this section, the expression "owner" and "charterer" include any representative, agent or employee empowered by the owner or charterer to allow persons to travel by the ship or aircraft, as the case may be.