প্রিন্ট ভিউ

[সেকশন সূচি]

অর্থ আইন, ২০২০

( ২০২০ সনের ৯ নং আইন )

দ্বিতীয় অধ্যায়

Excises and Salt Act, 1944 (Act No. I of 1944) এর সংশোধন

Act No. I of 1944 এর section 3AA এর প্রতিস্থাপন

 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.

 


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