¹[52F.  Any person responsible for issuing or renewal of permission for the manufacture of  bricks shall not issue or renew such permission unless the application for issuance or renewal of such permission is accompanied by a tax clearance certificate of the preceding assessment year along with the receipt of the tax verified by the Deputy Commissioner of Taxes at the following rates:

(a) taka forty five thousand for one section brick field;

(b) taka seventy thousand for one and half section brick field; 

(c) taka ninety thousand for two section brick field; 

(d) taka one lakh and fifty thousand for brick field producing bricks through automatic machine.

Explanation.¾For the purpose of this section, the word "section" shall have the same meaning as defined in মৌসুমী ইটভাটা মূল্য সংযোজন কর বিধিমালা, ২০০৪.]