1)what are your views on Tax amnesty scheme 2012 ?

2)can it be of any value as far as Tax to GDP is concerned ?

3)Don't you think its a magical mechanism devise by the government to legalize Black money into white ?

Tax collection in our country is very low as compared to other countries in the world. India has very strict laws regarding tax collection and they are implemented too. In Pakistan tax evasion is very common. Many of us (almost all of us) succeed in evading taxes. Few sources of income are exempt from tax, for example Income from Agriculture. People succeed in tax evasion by converting one source of into an other source which is exempt from tax. The major collection of our country is from Govt employees as the tax is deducted at source from their salaries. The other source is sales tax which is an indirect tax. So govt keeps on trying to find ways to increase the tax collection and bring more people under tax net. Tax amnesty scheme 2012 is one of these efforts. I would mark it as a positive step if it increases the number of tax payers to any extent.

a good effort indeed...further,these 3.1m people will face consequences of penalties if they donot avail the scheme

As far as concerned of tax , almost all of us are not paying tax against what we own even in newspaper I read that only 2% tax is being collected by Pakistan.
It is one of the reason that GDP of Pakistan is very low , from collected tax , government spend it on development, education , health and etc projects.
In my point of view so much inflation is also result of staying free from paying tax.