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22/06/2024
The Excises and Salt Act, 1944

The Excises and Salt Act, 1944

( ACT NO. I OF 1944 )

Chapter VII

SUPPLEMENTAL PROVISIONS

Power of 1[Board] to make rules
37. (1) The 2[Board] may make rules to carry into effect the purposes of this Act.
 
 
 
 
(2) In particular, and without prejudice to the generality of the foregoing power, such rules may-
 
 
 
 
(i) provide for the assessment and collection of duties of excise, the authorities by whom functions under this Act are to be discharged, the issue of notices requiring payment, the manner in which the duties shall be payable, and the recovery of duty not paid;
 
 
 
 
(ii) prohibit absolutely, or with such exceptions, or subject to such conditions as the 3[Board] thinks fit, the production or manufacture, or any process of the production or manufacture, of excisable goods, or of any component parts or ingredients or containers thereof, or the providing or rendering of any excisable services, except on land or premises approved for the purpose;
 
 
(iii) prohibit absolutely, or with such exceptions, or subject to such conditions as the 4[Board] thinks fit, 5[* * *] the transit of excisable goods from any part of Bangladesh to any other part thereof;
 
 
 
 
(iv) regulate the removal of excisable goods from the place where produced, stored or manufactured or subjected to any process of production or manufacture and their transport to or from the premises of a licensed person, or a bonded warehouse, or to a market;
 
 
 
 
6[(iva) regulate the removal and movement of such imported goods as cannot be distinguished from any excisable goods of the same description;]
 
 
 
 
(v) regulate the production or manufacture, or any process of the production or manufacture, the possession, storage and sale of salt, and so far as such regulation is essential for the proper levy and collection of the duties imposed by this Act, of any other excisable goods, or of any component parts or ingredients or containers thereof;
 
 
 
 
(vi) provide for the employment of officers of the Government to supervise the carrying out of any rules made under this Act;
 
 
 
 
(vii) require a manufacturer or the licensee of a warehouse or a person providing or rendering any excisable services to provide accommodation within the precincts of his factory or warehouse or premises for officers employed to supervise the carrying out of regulations made under this Act and prescribe the scale of such accommodation;
 
 
 
 
(viii) provide for the appointment, licensing, management and supervision of bonded warehouses and the procedure to be followed in entering goods into and clearing goods from such warehouses;
 
 
(ix) provide for the distinguishing of goods which have been manufactured under licence, of materials which have been imported under licence, and of goods on which duty has been paid, or which are exempt from duty under this Act;
 
 
 
 
7[(ixa) provide for taking account of goods manufactured and of materials and components, either imported or locally procured, used in the manufacture of excisable goods;]
 
 
 
 
(x) impose on persons engaged in the providing or rendering of any excisable services or in the production or manufacture, storage or sale (whether on their own account or as brokers or commission agents) of salt, and, so far as such imposition is essential for the proper levy and collection of the duties imposed by this Act, of any other excisable goods, the duty of furnishing information, keeping records and making returns, and prescribe the nature of such information and the form of such records and returns, the particulars to be contained therein, and the manner in which they shall be verified;
 
 
 
 
(xi) require that excisable goods shall not be sold or offered or kept for sale in Bangladesh except in prescribed containers, bearing a banderol, stamp or label of such nature and affixed in such manner as may be prescribed and provide for the printing, embossing or weaving of retail price on any excisable goods and on containers, packages, covers, labels and wrappers in which any excisable goods are sold;
 
 
 
 
8[(xia) provide for the supply and use of stamps or stamped tickets or for the stamping of tickets sent to be stamped; and for securing the defacement of stamps when used; for controlling the use of barriers or mechanical contrivances in use for admission of persons to the entertainments; for the checking of admissions and for the renewal of damaged or spoiled stamps;
 
 
 
 
(xib) provide for the maintenance of books of accounts, registers, bills and tickets and for the submission of returns and statements;]
 
 
9[(xic) provide for collection of duty by affixing stamps on any sale document, sale memorandum, bill of charges and cash memo;]
 
 
 
 
(xii) provide for the issue of licences and transport permits and the fees, if any, to be charged therefore:
 
 
 
 
Provided that the fees for the licensing of the manufacture and refining of salt and saltpetre shall not exceed, in the case of each such licence, the following amounts, namely:-
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
     

 

 

Taka

Licence to manufacture and refine saltpetre and to separate and purify salt in the process of such manufacture and refining

 

 

50

Licence to manufacture saltpetre

2

Licence to manufacture sulphate of soda (Kharinun) by solar heat in evaporating pans

 

 

10

Licence to manufacture sulphate of soda (Kharinun) by artificial heat

 

 

2

Licence to manufacture other saline substances

2

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
   

    (xiii)    provide for the detention of goods, plant, machinery or material, for the purpose of exacting the duty, the procedure in connection with the confiscation, otherwise than under section 10 or section 28, of goods in respect of which breaches of the Act or rules have been committed, and the disposal of goods so detained or confiscated;

 

 

 

    (xiv)    authorise and regulate the inspection of any premises where any excisable services are provided or rendered or of factories and provide for the taking of samples, and for the making of tests, of any substance produced therein, and for the inspection or search of any place or conveyance used for the production, storage, sale or transport of salt, and so far as such inspection or search is essential for the proper levy and collection of the duties imposed by this Act, of any other excisable goods;

 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 

     (xv)    authorise and regulate the composition of offences against, or liabilities incurred, under this Act or the rules made thereunder;

 

    (xvi)    provide for permission to export goods on payment of duty or otherwise, and for the grant of rebate, on any basis, of the whole or any part of the duty paid on or in respect of any excisable goods which are exported or which are used in the manufacture of any other goods which are exported out of Bangladesh or shipped as provisions or stores for consumption on board a ship    or aircraft proceeding to any destination outside Bangladesh;

 

10[* * *]

 

  (xviii)    define an area no point in which shall be more than one hundred yards from the nearest point of any place in which salt is stored or sold by or on behalf of the Government, or of any factory in which saltpetre is manufactured or refined and regulate the possession, storage and sale of salt within such area;

 

     (xix)    define an area around any other place in which salt is manufactured, and regulate the possession, storage and sale of salt within such area;

 

      (xx)    authorise the 11[Commissioner] of Excise appointed for the purposes of this Act to provide, by written instructions, for supplemental matters arising out of any rule made under this section.

 

            (3) In making rules under this section, the 12[Board] may provide that any person committing a breach of any rule shall, without prejudice to any other action that may by taken against him under this Act, be liable to a penalty not exceeding 13[ten thousand taka] or ten times the amount of duty involved whichever is greater and that any article in respect of which any such breach is committed shall be confiscated.

Publication of rules and notifications
38. All rules made and notifications issued under this Act shall be made and issued by publication in the official Gazette. All such rules and notifications shall thereupon have effect as if enacted in this Act 14[.]
[Omitted.]
39. [Repeal of enactments.- Omitted by section 3 and the Second Schedule of the Bangladesh Laws (Revision And Declaration) Act, 1973 (Act No. VIII of 1973).]
Bar of suits and limitation of suits and other legal proceedings
40. (1) No suit shall be brought in any civil Court to set aside or modify any order passed, or any assessment, levy or collection any duty, under this Act.
 
 
 
 
(2) No suit, prosecution, or other legal proceeding shall be instituted for anything done or ordered to be done under this Act after the expiration of six months from the accrual of the cause of action or from the date of the act or order complained of.
 
 
 
 
(3) No suit shall lie against the Government or against any officer of the Government in respect of any order passed in good faith or any act in good faith done or ordered to be done under this Act.
 
 

  • 1
    The word “Board” was substituted for the words “National Board of Revenue” by section 5 of the Finance Act, 1979 (Act No. V of 1979)
  • 2
    The word “Board” was substituted for the words “National Board of Revenue” by section 5 of the Finance Act, 1979 (Act No. V of 1979)
  • 3
    The word “Board” was substituted for the words “National Board of Revenue” by section 5 of the Finance Act, 1979 (Act No. V of 1979)
  • 4
    The word “Board” was substituted for the words “National Board of Revenue” by section 5 of the Finance Act, 1979 (Act No. V of 1979)
  • 5
    The words “the bringing of excisable goods into Pakistan from the territory of any specified Ruler or Chief in Pakistan, or” were omitted by section 3 and the Second Schedule of the Bangladesh Laws (Revision And Declaration) Act, 1973 (Act No. VIII of 1973)
  • 6
    Clause (iva) was inserted by section 9 of the Finance Ordinance, 1977 (Ordinance No. XXIII of 1977)
  • 7
    Clause (ixa) was inserted by section 5 of the Finance Act, 1980 (Act No. XXIII of 1980)
  • 8
    Clauses (xia) and (xib) were inserted by section 5 of the Finance Act, 1979 (Act No. V of 1979)
  • 9
    Clause (xic) was inserted by section 5 of the Finance Ordinance, 1982 (Ordinance No. XVI of 1982)
  • 10
    Clause (xvii) was omitted by section 2 and the Schedule of the Tax Laws (Amendment) Ordinance, 1962 (XXXI of 1962)
  • 11
    The word “Commissioner” was substituted for the word “Collector” by section 4 of the Finance Act, 1995 (Act No. XII of 1995)
  • 12
    The word “Board” was substituted for the words “National Board of Revenue” by section 5 of the Finance Act, 1979 (Act No. V of 1979)
  • 13
    The words “ten thousand taka” were substituted for the words “two thousand taka” by section 5 of the Finance Ordinance, 1984 (Ordinance No. XLII of 1984)
  • 14
    The full-stop (.) was substituted for the colon (:) and the proviso was omitted by section 3 of the Finance (1971-72) Order, 1972 (President’s Order No. 52 of 1972)
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