Payment and Recovery of Taxes
Notice of demand
91.(1) If the amount of the tax for which any bill has been presented is not paid to the Board within thirty days from the presentation thereof, the Executive Officer may cause to be served upon the person liable for the payment of the same a notice of demand in the form set forth in Schedule I.
(2) For every notice of demand which the Executive Officer causes to be served on any person under this section, a fee of such amount, not exceeding one Taka, as shall in each case be fixed by the Executive Officer, shall be payable by the said person and shall be included in the costs of recovery.
Copyright © 2019, Legislative and Parliamentary Affairs Division
Ministry of Law, Justice and Parliamentary Affairs