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The Excises and Salt Act, 1944

( ACT NO. I OF 1944 )

[ 24th February, 1944 ]

অধ্যায় এর নাম III

1[APPOINTMENT OF EXCISE OFFICERS AND THEIR POWERS AND DUTIES]

Appointment of Excise Officers

2[13. For the purposes of the Act and the rules made thereunder, the Board may, by notification in the official Gazette, appoint, in relation to any area specified in the notification, any person to be-

 
 
 
 

(a) a 3[Commissioner] of Excise;

 
 
 
 

(b) a 4[Commissioner] of Excise (Appeal);

 
 
 
 

(c) an 5[Additional Commissioner] of Excise;

 
 
 
 

(d) a 6[Joint Commissioner] of Excise;

 
 
 
 

(e) a 7[Deputy Commissioner] of Excise;

 
 
 
 

(f) an 8[Assistant Commissioner] of Excise;

 
 
 
 

(g) a 9[Revenue Officer] of Excise;

 
 
 
 

(h) an Excise Officer with any other designation.

Powers and duties of Excise Officers
13A. An Excise Officer appointed under section 13 shall exercise such powers and discharge such duties as are conferred or imposed on him by or under this Act; and he shall also be competent to exercise all powers and discharge all duties conferred or imposed upon any officer subordinate to him:
 
 
 
 
Provided that, notwithstanding anything contained in this Act or the rules, the Board may, by general of special order, impose such limitations or conditions in the exercise of such powers and discharge of such duties as it thinks fit.
Delegation of powers
13B. The Board may, by notification in the official Gazette, and subject to such limitations or conditions, if any, as may be specified therein, empower by name or designation-
 
 
 
 
(a) any 10[Additional Commissioner] of Excise or any 11[Joint Commissioner]of Excise to exercise any of the powers of a 12[Commissioner] of Excise under this Act or the rules;
 
 
 
 
(b) any 13[Deputy Commissioner] of Excise to exercise any of the powers of an 14[Additional Commissioner] of Excise or a 15[Joint Commissioner] of Excise under this Act or the rules;
 
 
(c) any 16[Assistant Commissioner] of Excise to exercise any of the powers of a 17[Deputy Commissioner] of Excise or a 18[Joint Commissioner] of Excise under this Act or the rules;
 
 
 
 
(d) any other Excise Officer to exercise any of the powers of an 19[Assistant Commissioner] of Excise under this Act or the rules.
Entrustment of functions of the Excise Officers to certain other officers
13C. The Board may, by notification in the official Gazette, entrust, either conditionally or unconditionally, any functions of any Excise Officer under this Act or the rules to any officer of the Government.
Power to arrest
13D. (1) Any Excise Officer duly empowered by the Board in this behalf may arrest any person whom he has reason to believe to be liable to punishment under this Act.
 
 
 
 
(2) Any person accused or reasonably suspected of committing an offence under this Act or any rules made thereunder, who on demand of any officer duly empowered by the Board in this behalf refuses to give his name and residence, or who gives a name or residence, which such Officer has reason to believe to be false, may be arrested by such officer in order that his name and residence may be ascertained.]
Power to summon persons to give evidence and produce documents in inquiries under this Act
14. (1) Any 20[Excise Officer] duly empowered by the 21[Board] in this behalf shall have power to summon any person whose attendance he considers necessary either to give evidence or to produce a document or any other thing in any inquiry which such officer is making for any of the purposes of this Act. A summons to produce documents or other things may be for the production of certain specified documents or things or for the production of all documents or things of a certain
 
 
description in the possession or under the control of the person summoned.
 
 
 
 
(2) All persons so summoned shall be bound to attend, either in person or by an authorised agent, as such officer may direct; and all persons so summoned shall be bound to state the truth upon any subject respecting which they are examined or make statements and to produce such documents and other things as may be required:
 
 
 
 
Provided that the exemptions under sections 132 and 133 of the Code of Civil Procedure, shall be applicable to requisitions for attendance under this section.
 
 
 
 
(3) Every such inquiry as aforesaid shall be deemed to be a “judicial proceeding” within the meaning of section 193 and section 228 of the 22[Penal Code].
Officers required to assist 23[Excise Officers]
15. All officers of 24[Police, Customs, Commerce, Industry and Food] and all officers of Government engaged in the collection of land revenue, and all village officers are hereby empowered and required to assist the 25[Excise Officers] in the execution of this Act.
Owners or occupiers of land to report manufacture of contraband excisable goods
 
 
16. Every owner or occupier of land, the agent of any such owner or occupier, in charge of the management of that land, if contraband excisable goods are manufactured thereon, shall in the absence of reasonable excuse be bound to give notice of such manufacture to a Magistrate, or to an officer of the 26[Excise], Customs, Police, or Land Revenue Department, immediately the fact comes to his knowledge.
Punishment for connivance at offences

17. Any owner or occupier of land or any agent of such owner or occupier in charge of the management of that land, who wilfully connives at any offence against the provisions of this Act or of any rules made thereunder shall for every such offence be punishable with imprisonment for a term which may extend to six months, or with fine which may extend to five hundred Taka, or with both.

Searches and arrests how to be made
18. All searches made under this Act or any rules made thereunder and all arrests made under this Act shall be carried out in accordance with the provisions of the Code of Criminal Procedure, 1898, relating respectively to searches and arrests made under that Code.
Disposal of persons arrested
19. Every person arrested under this Act shall be forwarded without delay to the nearest 27[Excise Officer] empowered to send persons so arrested to a Magistrate, or, if there is no such 28[Excise Officer] within a reasonable distance, to the officer in charge of the nearest police-station.
Procedure to be followed by officer in charge of police-station
20. The officer in charge of a police station to whom any person is forwarded under section 19 shall either admit him to bail to appear before the Magistrate having jurisdiction, or in default of bail forward him in custody to such Magistrate.
Inquiry how to be made by 29[Excise Officers] against arrested persons

21. (1) When any person is forwarded under section 19 to a 30[Excise Officer] empowered to send persons so arrested to a Magistrate, the 31[Excise Officer] shall proceed to inquire into the charge against him.

 
 

(2) For this purpose the 32[Excise Officer] may exercise the same powers and shall be subject to the same provisions as the officer in charge of a police station may exercise and is subject to under the Code of Criminal Procedure, 1898, when investigating a cognizable case:

 
 

Provided that-

 
 
 
 

(a) if the 33[Excise Officer] is of opinion that there is sufficient evidence or reasonable ground of suspicion against the accused person, he shall either admit him to bail to appear before a Magistrate having jurisdiction in the case, or forward him in custody to such Magistrate;

 
 
 
 

(b) if it appears to the 34[Excise Officer] that there is not sufficient evidence or reasonable ground of suspicion against the accused person, he shall release the accused person on his executing a bond, with or without sureties as the 35[Excise Officer] may direct, to appear, if and when so required before the Magistrate having jurisdiction, and shall make a full report of all the particulars of the case to his official superior.

Vexatious search, seizure, etc., by 36[Excise Officer]
22. Any 37[Excise] or other officer exercising powers under this Act or under the rules made thereunder who
 
 
 
 
(a) without reasonable ground of suspicion searches or causes to be searched any house, boat or place;
 
 
 
 
(b) vexatiously and unnecessarily detains, searches or arrests any person;
 
 
(c) vexatiously and unnecessarily seizes the movable property of any person, on pretence of seizing or searching for any article liable to confiscation under this Act;
 
 
 
 
(d) commits, as such officer, any other act to the injury of any person, without having reason to believe that such act is required for the execution of his duty;
 
 
 
 
shall, for every such offence, be punishable with fine which may extend to two thousand Taka.
 
 
 
 
Any person wilfully and maliciously giving false information and so causing an arrest or a search to be made under this Act shall be punishable with fine which may extend to two thousand Taka or with imprisonment for a term which extend to two years or with both.
Failure of 38[Excise Officer] in duty
23. Any 39[Excise Officer] who ceases or refuses to perform or withdraws himself from the duties of his office, unless he has obtained the express written permission of the 40[ 41[Commissioner] of Excise], or has given to his superior officer two months' notice in writing of his intention or has other lawful excuse, shall on conviction before a Magistrate be punishable with imprisonment for a term which may extend to three months, or with fine which may extend to three months' pay, or with both.
  • 1
    The Heading of Chapter III was substituted by section 5 of the Finance Act, 1980 (Act No. XXIII of 1980).
  • 2
    Sections 13, 13A, 13B, 13C and 13D were substituted for the previous section 13, by section 5 of the Finance Act, 1980 (Act No. XXIII of 1980)
  • 3
    The word “Commissioner” was substituted for the word “Collector” by section 4 of the Finance Act, 1995 (Act No. XII of 1995)
  • 4
    The word “Commissioner” was substituted for the word “Collector” by section 4 of the Finance Act, 1995 (Act No. XII of 1995)
  • 5
    The words “Additional Commissioner” were substituted for the words “Additional Collector” by section 4 of the Finance Act, 1995 (Act No. XII of 1995)
  • 6
    The words “Joint Commissioner” were substituted for the words “Joint Collector” by section 4 of the Finance Act, 1995 (Act No. XII of 1995)
  • 7
    The words “Deputy Commissioner” were substituted for the words “Deputy Collector” by section 4 of the Finance Act, 1995 (Act No. XII of 1995)
  • 8
    The words “Assistant Commissioner” were substituted for the words “Assistant Collector” by section 4 of the Finance Act, 1995 (Act No. XII of 1995)
  • 9
    The words “Revenue Officer” were substituted for the words “Superintendent” by section 6 of অর্থ আইন, ২০২০ (২০২০ সনের ৯ নং আইন) (With effect from 1st July 2020).
  • 10
    The words “Additional Commissioner” were substituted for the words “Additional Collector” by section 4 of the Finance Act, 1995 (Act No. XII of 1995)
  • 11
    The words “Joint Commissioner” were substituted for the words “Joint Collector” by section 4 of the Finance Act, 1995 (Act No. XII of 1995)
  • 12
    The word “Commissioner” was substituted for the word “Collector” by section 4 of the Finance Act, 1995 (Act No. XII of 1995)
  • 13
    The words “Deputy Commissioner” were substituted for the words “Deputy Collector” by section 4 of the Finance Act, 1995 (Act No. XII of 1995)
  • 14
    The words “Additional Commissioner” were substituted for the words “Additional Collector” by section 4 of the Finance Act, 1995 (Act No. XII of 1995)
  • 15
    The words “Joint Commissioner” were substituted for the words “Joint Collector” by section 4 of the Finance Act, 1995 (Act No. XII of 1995)
  • 16
    The words “Assistant Commissioner” were substituted for the words “Assistant Collector” by section 4 of the Finance Act, 1995 (Act No. XII of 1995)
  • 17
    The words “Deputy Commissioner” were substituted for the words “Deputy Collector” by section 4 of the Finance Act, 1995 (Act No. XII of 1995)
  • 18
    The words “Joint Commissioner” were substituted for the words “Joint Collector” by section 4 of the Finance Act, 1995 (Act No. XII of 1995)
  • 19
    The words “Assistant Commissioner” were substituted for the words “Assistant Collector” by section 4 of the Finance Act, 1995 (Act No. XII of 1995)
  • 20
    The words “Excise Officer” were substituted for the words “National Excise Officer” by section 4 of the Finance Act (Act No. III of 1975)
  • 21
    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)
  • 22
    The words “Penal Code” were substituted for the words “Pakistan Penal Code” by section 3 and the Second Schedule of the Bangladesh Laws (Revision And Declaration) Act, 1973 (Act No. VIII of 1973)
  • 23
    The words “Excise Officer” were substituted for the words “National Excise Officer” by section 4 of the Finance Act (Act No. III of 1975)
  • 24
    The words and commas “Police, Customs, Commerce, Industry and Food” were substituted for the words and commas “Police and Customs” by section 5 of the Finance Act, 1980 (Act No. XXIII of 1980)
  • 25
    The words “Excise Officer” were substituted for the words “National Excise Officer” by section 4 of the Finance Act (Act No. III of 1975)
  • 26
    The word “Excise” was substituted for the words “Central Excise” by section 5 the Excises and Salt (Amendment) Ordinance, 1978 (Ordinance No. XII of 1978)
  • 27
    The words “Excise Officer” were substituted for the words “National Excise Officer” by section 4 of the Finance Act (Act No. III of 1975)
  • 28
    The words “Excise Officer” were substituted for the words “National Excise Officer” by section 4 of the Finance Act (Act No. III of 1975)
  • 29
    The words “Excise Officer” were substituted for the words “National Excise Officer” by section 4 of the Finance Act (Act No. III of 1975)
  • 30
    The words “Excise Officer” were substituted for the words “National Excise Officer” by section 4 of the Finance Act (Act No. III of 1975)
  • 31
    The words “Excise Officer” were substituted for the words “National Excise Officer” by section 4 of the Finance Act (Act No. III of 1975)
  • 32
    The words “Excise Officer” were substituted for the words “National Excise Officer” by section 4 of the Finance Act (Act No. III of 1975)
  • 33
    The words “Excise Officer” were substituted for the words “National Excise Officer” by section 4 of the Finance Act (Act No. III of 1975)
  • 34
    The words “Excise Officer” were substituted for the words “National Excise Officer” by section 4 of the Finance Act (Act No. III of 1975)
  • 35
    The words “Excise Officer” were substituted for the words “National Excise Officer” by section 4 of the Finance Act (Act No. III of 1975)
  • 36
    The words “Excise Officer” were substituted for the words “National Excise Officer” by section 4 of the Finance Act (Act No. III of 1975)
  • 37
    The word “Excise” were substituted for the words “Central Excise” by section 7 of the Excises and Salt (Amendment) Ordinance, 1978 (Ordinance No. XII of 1978)
  • 38
    The words “Excise Officer” were substituted for the words “National Excise Officer” by section 4 of the Finance Act (Act No. III of 1975)
  • 39
    The words “Excise Officer” were substituted for the words “National Excise Officer” by section 4 of the Finance Act (Act No. III of 1975)
  • 40
    The words “Collector of Excise” were substituted for the words “Collector of Central Excise” by section 4 of the Finance Act (Act No. III of 1975)
  • 41
    The word “Commissioner” was substituted for the word “Collector ” by section 4 of the Finance Act, 1995 (Act No. XII of 1995)
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Ministry of Law, Justice and Parliamentary Affairs