Levy of additional development and relief tax
2. (1) There shall be levied and collected by the [Bangladesh] an additional Development and relief tax from every Malik or tenant at the rate of fifteen per cent of land revenue or rent payable by him in respect of the land comprised in his holding or tenancy with effect from the 1st day of Baishakh, 1377.
(2) The additional development and relief tax levied under sub-section (1) shall be realised in the manner in which rent is realised by the [Bangladesh].
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