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Chapter II
LEVY AND COLLECTION OF DUTY
20[3AA. (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 wil fully 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.]
4. (1) Where under this Act any article is chargeable with duty at a rate dependent on the value of the article, such value shall be deemed to be the wholesale cash price for which an article of the like kind and quality is sold or is capable of being sold to the general body of retail traders or, if there is no general boy of retail traders, the general body of consumers on the day on which the article which is being assessed to duty is removed from the factory or warehouse, as the case may be, without any abatement or deduction whatever except the amounts of duty and sales tax then payable.
(2) Where under this Act any article is chargeable with duty at a rate dependent on the retail price of the article, the retail price shall be the price fixed by the manufacturer, inclusive of all charges and taxes, at which any particular brand or variety of such article should be sold to the general body of consumers or, if more than one such price is so fixed for the same brand or variety, the highest such price.
(3) Where under this Act any services, facilities and utilities are subject to duty at a rate dependent on the charges therefore and-
(a) any such services, facilities or utilities are, in any case, rendered or provided free of charge or at a concessional rate, the duty shall be levied and collected on the amount which would have been charged for such services, facilities and utilities had they not been rendered or provided free of charge or at a concessional rate; and
21[(b) the amount with reference to which the duty shall be levied shall be the total amount charged for all services, facilities, utilities, catering, supplies and merchandise provided or rendered, 22[* * *] which the recipient pays or would have to pay but for any special relationship between the parties in question.]
23[(4) Where under this Act any entertainment is subject to a duty dependent on the charge for admission to such entertainment and-
(a) the proprietor or enterprise of an entertainment admits any person to any place of entertainment as a spectator or as an audience for the purpose of amusement by taking part in it without any payment or on payment of an amount less than the amount normally charged for admission thereto, the duty shall nevertheless be levied and collected on the amount which would have been charged for such entertainment had it not been provided free of charge or at a concessional rate; and
(b) the amount with reference to which the duty shall be payable shall be the amount charged for admission to an entertainment, exclusive of the duty and any other tax, which a spectator or an audience pays or would have to pay but for any special relationship between the parties in question.
Explanation.- For the purpose of clause (a),-
(i) “proprietor”, in relation to any entertainment, includes any person responsible for the management thereof; and
(ii) in case there are different classes of seats in the entertainment, ÔÇÿplace of entertainment' means the class to which such person is admitted.]
26[9. Whoever commits any of the following offences, namely:-
(a) contravenes any of the provisions of a notification issued under section 6 or section 8;
(b) evades in any manner the payment of any duty payable under this Act;
(c) removes any excisable goods in contravention of any provision of this Act or any rule made thereunder or in any way concerns himself with such removal;
(d) acquires possession of, or in any way concerns himself in transporting, depositing, keeping, concealing, selling or purchasing or in any other manner deals with, any excisable goods which he knows or has reason to believe are liable to confiscation under this Act or any rule made thereunder;
(e) fails to supply information which is required by rules made under this Act to supply, or unless with a reasonable belief, the burden of proving which shall be upon him, that the information supplied by him is true, supplies false information;
(f) attempts to commit, or abets the commission of, any of the offences mentioned in clauses (a) and (b) of this section;
(g) makes or attempts to make a deduction in the duty payable under sub-section (4) of section 3 on account of removal of goods for export, or to a licensed warehouse or a licensed factory, otherwise than in accordance with the provisions of the appropriate notification under the said sub-section (4), shall, for every such offence, be punishable with imprisonment for a term which may extend to three years or with fine which may extend to Taka 27[five lac or two times] the amount of duty involved, if any, whichever is greater, or with both.
28[11. (1) When under this Act or any rules made there under, 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 or under 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.]