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The Excises and Salt Act, 1944

( ACT NO. I OF 1944 )

Chapter II


Offences and penalties

1[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 2[five lac or two times] the amount of duty involved, if any, whichever is greater, or with both.

  • 1
    Section 9, 9A, 9B, 9C and 9D were substituted for the previous section 9, by section 6 of the Finance Ordinance, 1978 (Ordinance No. XXI of 1978)
  • 2
    The words “five lac or two times” were substituted for the words “five thousand or ten times” by section 4 of অর্থ আইন, ২০২০ (২০২০ সনের ৯ নং আইন) (With effect from 1st July 2020).
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