২৷ The Excises and Salt Act, 1944 (I of 1944) এর- (১) Section 36B এর পর নিম্নরূপ Section 36C সন্নিবেশিত হইবে, যথা:- "36C. Power to write off sums due to Government.- When under this Act or the rules made thereunder a duty or any other money is payable to the Government by any person or a penalty is adjudged against any person and such duty, penalty or other sum has not been paid within the time it was required to be paid and the sum could not be recovered nor is recoverable from such person in the manner provided in section 11 due to bankruptcy or untraceability of such person or for any other reason, the Government may write-off such duty, penalty or other sum, wholly or partially as it deems fit.” (২) First Schedule এর PART II Services এর টেবিলের কলাম ১ এর Service Code S032.00 এর বিপরীতে কলাম 3 এর "Taka two hundred” শব্দগুলির পরিবর্তে "Taka ten thousand” শব্দগুলি প্রতিস্থাপিত হইবে৷;