২।  Excises and Salt Act, 1944 (Act No. I of 1944), অতঃপর উক্ত Act বলিয়া উল্লিখিত, এর section 2 এর—

(ক) clause (a) এর পর নিম্নরূপ নূতন clause (aa) সন্নিবেশিত হইবে, যথা:—

“(aa)    “associate”  means  such  a  relation  between  two or more persons as would make one act or reasonably expected to act in accordance with the intention of the other or make both acts or reasonably expected to act in accordance with the intention of a third person, and it also includes the following persons, namely—

(a)  a partner of a partnership;

(b)  a shareholder of a company;

(c)  a Trust and a beneficiary of such Trust; or

(d)  a joint venture for property development and the landowner as a partner of that joint venture, builder, or other related person, but does not include the persons with employment relations;”; এবং

(খ) clause (l) এর পর নিম্নরূপ নূতন clause (ll) সন্নিবেশিত হইবে, যথা:—

“(ll) “government entity” means—

(a)   a government or any of its ministries, divisions, or attached departments;

(b)  a semi-government entity or an  autonomous body;

(c)   a state-owned enterprise; or

(d) a local authority, council, or a similar organization;”।

৩।  উক্ত Act এর section3AA এর পরিবর্তে নিম্নরূপ section3AA প্রতিস্থাপিত হইবে, যথা:—

“3AA. Determination of duty.— (1) The Commissioner of Excise may, after giving a person an opportunity of being heard, determine the amount of duty of excise payable by such person, if the Commissioner reasonably believes that the person has made false or untrue statement in respect of payable duty of excises or if such person fails to pay the payable duty within the prescribed time.

(2) In the cases specified in sub-section (1), the Commissioner of Excise shall, within 45 (forty five) working days from the date of hearing, serve a notice of the determination of duty upon such person, which shall, along with other necessary particulars, contain the following matters, namely—

(a) the reason for such determination, the amount of duty payable as a result of such determination and a description of the basis on or before such amount of duty is determined;

(b) the date by which such duty shall be payable, but such date shall be at least 15 (fifteen) working days after the date on which the notice is served; and

(c) the time and place of filing appeal against such determination of duty.

(3) The Commissioner of Excise shall not make a determination of duty for a duty period at the expiry of 5 (five) years after such tax period, unless a person wilfully neglects or commits a fraud in order to evade payment of duty, conceals or distorts any information, and any other offences under Value Added Tax and Supplementary Duty Act, 2012 (Act No. 47 of 2012).

(4) If a person fails to pay a payable duty on or before the due date of payment, he shall be liable to pay an interest at a simple rate of 2% (two percent) per month on the amount of payable duty, from the next day, after the date such payment becomes due until the date the payment is made.

(5) Nothing in this section shall prevent a Commissioner of Excise from imposing a fine mentioned in section 9.”।

৪।  উক্ত Act এর section 9 এর clause (g) তে উল্লিখিত “five thousand or ten times” শব্দগুলির পরিবর্তে “five lac or two times” শব্দগুলি প্রতিস্থাপিত হইবে।

৫।  উক্ত Act এর section 11 এর পরিবর্তে নিম্নরূপ section 11 প্রতিস্থাপিত হইবে, যথা:—

 “11. Recovery of Government Dues.—(1) When under this Act or any rules made thereunder, a duty is payable to the Government by any person or a penalty is adjudicated against any person or a notice or demand is served upon any person calling for the payment of any amount unpaid which may be payable by way of duty, penalty or under any bond or other instrument executed under the rules and such duty, penalty or other sum is not paid within the time it was required to be paid, an Excise Officer, not below the rank of Assistant Commissioner, may at any time—

(a) deduct or require any other Excise, Customs or Value Added Tax (VAT) Officer to deduct the amount so payable from any money owing to such person or due which may be in the hands or at the disposal orunder the control of such Officer or of the Government;

(b) require, by a notice in writing, any person owing any money to the person from whom such duty or penalty or any other sum is recoverable or due, to pay to such officer the amount specified in the notice, or the whole of such money if it is less than the amount so recoverable or due, within 7 (seven) days of the receipt of the notice or within such longer time as may be allowed by such officer;

(c) recover such amount by attachment and sale of excisable goods or any plant, machinery and equipment used for the manufacture of such goods or any other goods in the factory or bonded warehouse or in any premises where any excisable services are provided or rendered;

(d) stop removal of any goods belonging to such person or his associates from Customs control in the sea port, airport, land port, any other Customs-station or from such factory, bonded warehouse or premises till such amount is paid or recovered in full;

(e) require any officer of Customs to recover such amount by detaining and selling any goods belonging to such person which are under the control of the Customs authorities;

(f) require, by a notice in writing, any Government Entity to stop any excisable services till such amount is paid or recovered in full;

(g) require, by a notice in writing, any Scheduled Bank having deposit of money of the person from whom such duty or regulatory duty or penalty or any other sum is recoverable to pay to such officer the amount specified in the notice or to freeze the account or make the account inoperative on respect of the notice.

(2) If the amount is not recovered from such person in the manner provided in sub-section (1), the Excise Officer may prepare a certificate signed by him specifying the amount due from the person liable to pay the same and send it to the Deputy Collector (DC) in which such person resides or owns any property or conducts his business and the said Collector shall, on receiving such certificate, proceed to recover the amount specified in the certificate as a public demand or as if it were an arrear of land revenue.

(3) The Government may appoint one or more officers to exercise the powers of a Certificate-officer under the Public Demands Recovery Act, 1913 (Bengal Act III of 1913) for the purpose of recovering the amount specified in a certificate prepared under sub-section (2), and when more than one Certificate-officers are so appointed the Government may also specify their territorial or other jurisdiction.”।

৬ । উক্ত Act এর section 13 এর clause (g) তে উল্লিখিত “Superintendent” শব্দের পরিবর্তে “Revenue Officer”  শব্দগুলি প্রতিস্থাপিত হইবে।

৭। উক্ত Act এর FIRST SCHEDULE এর PART-II এর “SERVICES” শিরোনামাধীন টেবিলের কলাম (1) এর Service Code E032.00 এর বিপরীতে কলাম (3) তে উল্লিখিত “Taka 30,000.00 (thirty thousand)” শব্দগুলি, সংখ্যাটি, কমা এবং বন্ধনীর পরিবর্তে  “Taka 40,000.00 (forty thousand)” শব্দগুলি, সংখ্যাটি, কমা এবং বন্ধনী প্রতিস্থাপিত হইবে।