The Excises and Salt Act, 1944

( ACT NO. I OF 1944 )

1[2[ An Act to consolidate and amend the law relating to 3[* * *] duties of excise and to salt.


WHEREAS it is expedient to consolidate and amend the law relating to 4[* * *] duties of excise on goods manufactured or produced, and services provided or rendered, in Bangladesh and to salt;


It is hereby enacted as follows:-




1. Short title, extent and commencement

2. Definitions

3. Duties specified in the First Schedule to be levied

3A. Regulatory duty of Excise

3AA. Determination of duty

3B. Goods particularly composed of dutiable articles

3C. Principle for determination of tariff classification

4. Determination of value for the purposes of duty

5. [Omitted.]

6. Certain operations to be subject to licence

7. Form and conditions of licence

8. Restriction on possession of excisable goods

9. Offences and penalties

9A. Certain offences to be non-cognizable

9B. Presumption of culpable mental state

9C. Relevancy of statements under certain circumstances

9D. Power of Court to publish name, place of business, etc., of persons convicted under the Act

10. Power of Courts to order forfeiture

11. Recovery of Government Dues

12. Application of the provisions of Act IV of 1969 to [* * *] excise duties

12A. Exemptions

Chapter III


13. Appointment of Excise Officers

13A. Powers and duties of Excise Officers

13B. Delegation of powers

13C. Entrustment of functions of the Excise Officers to certain other officers

13D. Power to arrest

14. Power to summon persons to give evidence and produce documents in inquiries under this Act

15. Officers required to assist [Excise Officers]

16. Owners or occupiers of land to report manufacture of contraband excisable goods

17. Punishment for connivance at offences

18. Searches and arrests how to be made

19. Disposal of persons arrested

20. Procedure to be followed by officer in charge of police-station

21. Inquiry how to be made by [Excise Officers] against arrested persons

22.Vexatious search, seizure, etc., by [Excise Officer]

23. Failure of [Excise Officer] in duty

24. Penalties for carrying excisable goods in certain vessels

25. Exceptions

26. Power of stoppage, search and arrest

27. Penalties for resisting officer

28. Confiscation of vessel and cargo

29. Jurisdiction

30. Power to exempt from operation of this Chapter

31. Special and permanent rights of manufacturing salt to be recognised

32. [Omitted.]

Chapter VI


33. Power of adjudication

34. Option to pay fine in lieu of confiscation

34A. Confiscation of containers and conveyance

35. Appeals

35A. Power of the Board on departmental proceedings

35B.Power of the [Board] to rectify mistakes

36. Revision by Government

36A. Appearance by authorised representative

36B. Power of the Government to rectify mistakes

36C. Power to write off sums due to Government

37. Power of [Board] to make rules

38. Publication of rules and notifications

39. [Omitted.]

40. Bar of suits and limitation of suits and other legal proceedings