WHEREAS it is expedient to consolidate and amend the law relating to 4[* * *] duties of excise on goods manufactured or produced, and services provided or rendered, in Bangladesh and to salt;
It is hereby enacted as follows:-
7[2. In this Act, unless there is anything repugnant in the subject or context,-
(a) “admission” includes admission as a spectator or as one of an audience, and admission for the purpose of amusement by taking part in an entertainment;
8[(aa) “associate” means such a relation between two or more persons as would make one act or reasonably expected to act in accordance with the intention of the other or make both acts or reasonably expected to act in accordance with the intention of a third person, and it also includes the following persons, namely—
(a) a partner of a partnership;
(b) a shareholder of a company;
(c) a Trust and a beneficiary of such Trust; or
(d) a joint venture for property development and the landowner as a partner of that joint venture, builder, or other related person, but does not include the persons with employment relations;]
(b) “Board” means the National Board of Revenue constituted under the National Board of Revenue Order, 1972 (P.O. No. 76 of 1972);
(c) “broker” or “commission agent” means a person who, in the ordinary course of business, makes contracts for the sale or purchase of excisable goods for others;
(d) “charge for admission” includes any payment made by a person who having been admitted to one part of a place of entertainment is subsequently admitted to another part thereof, for admission to which a payment involving a duty or a higher rate of duty is required, and any payment for seats or other accommodation in a place of entertainment;
(e) “curing” includes wilting, drying, fermenting and any process for rendering an unmanufactured product fit for marketing or manufacture;
(f) “distributor” means a person appointed by a manufacturer in or for a specified area to purchase excisable goods from him for sale to a wholesale dealer in that area;
(g) “enterprise” includes a company, firm, establishment, institution, club or any other association of persons by whatever name called;
(h) “entertainment” includes any cinema show, theatrical performance, musical performance, amusement, exhibition, show or performance in any other manner or by whatever name called, games and sports to which persons are admitted on payment;
(i) “Excise Officer” means any officer of the Excise Department or any person invested by the Board with any of the powers of an Excise Officer under this Act or the rules made thereunder;
(j) “excisable goods” means goods specified in Part I of the First Schedule as being subject to a duty of excise and includes salt;
(k) “excisable services” means services, facilities, utilities and entertainments specified in Part II of the First Schedule as being subject to a duty of excise;
(l) “factory” means any premises, including the precincts thereof, wherein or in any part of which excisable goods other that salt are manufactured, or wherein or in any part of which any manufacturing process connected with the production of these goods is being carried on or is ordinarily carried on;
9[(ll) “government entity” means—
(a) a government or any of its ministries, divisions, or attached departments;
(b) a semi-government entity or an autonomous body;
(c) a state-owned enterprise; or
(d) a local authority, council, or a similar organization;]
(m) “manufacture” includes any process incidental or ancillary to the completion of a manufactured product and any process of remanufacture, re-making, re-conditioning or repair and the process of packing or re-packing such product; and
(i) in relation to tobacco, includes the preparation of cigarettes, cigars, cheroots, biris, cigarette or pipe or hookah tobacco, chewing tobacco or snuff; and
10[(ii) in relation to salt, includes collection, removal, preparation, steeping, evaporation, boiling, or any one or more of these processes, the separation or purification of salt obtained in the manufacture of saltpetre, the separation of salt from earth or other substance so as to produce elementary salt and the excavation or removal of natural saline deposits or efflorescence:
(iii) in relation to steel furniture, fittings and fixtures, footwear, all sorts and wooden furniture, all sorts, includes labelling, re-labelling, printing or marking the name of the shop or establishment or the trade mark of the goods or the container thereof, or printing or labelling of prices or adoption of any other process to render the product marketable to consumers;
and the word “manufacturer” shall be construed accordingly and shall include not only a person who employs hired labour in the production or manufacture of excisable goods, but also any person who engages in their production or manufacture on his own account if those goods are intended for sale and, in respect of gold and silver and products thereof, steel furniture, fittings and fixtures, footwear, all sorts and wooden furniture, all sorts, also any person dealing in such excisable goods who, whether or not he carries out any process of manufacture himself or through his employees or relatives, gets either directly or indirectly, any process of manufacture carried out on his behalf by any person who is not in his employee and any person so dealing in such goods in any capacity whatever shall be deemed to have manufactured such goods for all purposes of this Act;]
(n) “prescribed” means prescribed by rules made under this Act;
(o) “sale” and “purchase”, with their grammatical variations and cognate expressions, mean any transfer of the possession of goods by one person to another in the ordinary course of trade or business for cash or deferred payment or other consideration;
(p) “saltpetre” includes rasi, sajji, and all other substances manufactured from saline earth, and kharinun and every form of sulphate or carbonate of soda;
(q) “salt factory” includes-
(i) a place used or intended to be used in the manufacture of salt and all embankments, reservoirs, condensing and evaporating pans, buildings and waste places situated within the limits of such place as defined from time to time by 11[Commissioner] of Excise;
(ii) all drying grounds and storage platforms and store-houses appertaining to any such place;
(iii) land on which salt is spontaneously produced; and a “private salt factory” is one not solely owned or not solely worked by the Government;
(r) “wholesale dealer” means a person who buys or sells excisable goods wholesale for the purpose of trade or manufacture, and includes a broker or commission agent who, in addition to making contracts for the sale or purchase of excisable goods for others, stocks such goods belonging to others as an agent for the purpose of sale.]
LEVY AND COLLECTION OF DUTY
29[3AA. (1) The Commissioner of Excise may, after giving a person an opportunity of being heard, determine the amount of duty of excise payable by such person, if the Commissioner reasonably believes that the person has made false or untrue statement in respect of payable duty of excises or if such person fails to pay the payable duty within the prescribed time.
(2) In the cases specified in sub-section (1), the Commissioner of Excise shall, within 45 (forty five) working days from the date of hearing, serve a notice of the determination of duty upon such person, which shall, along with other necessary particulars, contain the following matters, namely—
(a) the reason for such determination, the amount of duty payable as a result of such determination and a description of the basis on or before such amount of duty is determined;
(b) the date by which such duty shall be payable, but such date shall be at least 15 (fifteen) working days after the date on which the notice is served; and
(c) the time and place of filing appeal against such determination of duty.
(3) The Commissioner of Excise shall not make a determination of duty for a duty period at the expiry of 5 (five) years after such tax period, unless a person wil fully neglects or commits a fraud in order to evade payment of duty, conceals or distorts any information, and any other offences under Value Added Tax and Supplementary Duty Act, 2012 (Act No. 47 of 2012).
(4) If a person fails to pay a payable duty on or before the due date of payment, he shall be liable to pay an interest at a simple rate of 2% (two percent) per month on the amount of payable duty, from the next day, after the date such payment becomes due until the date the payment is made.
(5) Nothing in this section shall prevent a Commissioner of Excise from imposing a fine mentioned in section 9.]
4. (1) Where under this Act any article is chargeable with duty at a rate dependent on the value of the article, such value shall be deemed to be the wholesale cash price for which an article of the like kind and quality is sold or is capable of being sold to the general body of retail traders or, if there is no general boy of retail traders, the general body of consumers on the day on which the article which is being assessed to duty is removed from the factory or warehouse, as the case may be, without any abatement or deduction whatever except the amounts of duty and sales tax then payable.
(2) Where under this Act any article is chargeable with duty at a rate dependent on the retail price of the article, the retail price shall be the price fixed by the manufacturer, inclusive of all charges and taxes, at which any particular brand or variety of such article should be sold to the general body of consumers or, if more than one such price is so fixed for the same brand or variety, the highest such price.
(3) Where under this Act any services, facilities and utilities are subject to duty at a rate dependent on the charges therefore and-
(a) any such services, facilities or utilities are, in any case, rendered or provided free of charge or at a concessional rate, the duty shall be levied and collected on the amount which would have been charged for such services, facilities and utilities had they not been rendered or provided free of charge or at a concessional rate; and
32[(b) the amount with reference to which the duty shall be levied shall be the total amount charged for all services, facilities, utilities, catering, supplies and merchandise provided or rendered, 33[* * *] which the recipient pays or would have to pay but for any special relationship between the parties in question.]
34[(4) Where under this Act any entertainment is subject to a duty dependent on the charge for admission to such entertainment and-
(a) the proprietor or enterprise of an entertainment admits any person to any place of entertainment as a spectator or as an audience for the purpose of amusement by taking part in it without any payment or on payment of an amount less than the amount normally charged for admission thereto, the duty shall nevertheless be levied and collected on the amount which would have been charged for such entertainment had it not been provided free of charge or at a concessional rate; and
(b) the amount with reference to which the duty shall be payable shall be the amount charged for admission to an entertainment, exclusive of the duty and any other tax, which a spectator or an audience pays or would have to pay but for any special relationship between the parties in question.
Explanation.- For the purpose of clause (a),-
(i) “proprietor”, in relation to any entertainment, includes any person responsible for the management thereof; and
(ii) in case there are different classes of seats in the entertainment, ÔÇÿplace of entertainment' means the class to which such person is admitted.]
37[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 38[five lac or two times] the amount of duty involved, if any, whichever is greater, or with both.
39[11. (1) When under this Act or any rules made there under, a duty is payable to the Government by any person or a penalty is adjudicated against any person or a notice or demand is served upon any person calling for the payment of any amount unpaid which may be payable by way of duty, penalty or under any bond or other instrument executed under the rules and such duty, penalty or other sum is not paid within the time it was required to be paid, an Excise Officer, not below the rank of Assistant Commissioner, may at any time—
(a) deduct or require any other Excise, Customs or Value Added Tax (VAT) Officer to deduct the amount so payable from any money owing to such person or due which may be in the hands or at the disposal or under the control of such Officer or of the Government;
(b) require, by a notice in writing, any person owing any money to the person from whom such duty or penalty or any other sum is recoverable or due, to pay to such officer the amount specified in the notice, or the whole of such money if it is less than the amount so recoverable or due, within 7 (seven) days of the receipt of the notice or within such longer time as may be allowed by such officer;
(c) recover such amount by attachment and sale of excisable goods or any plant, machinery and equipment used for the manufacture of such goods or any other goods in the factory or bonded warehouse or in any premises where any excisable services are provided or rendered;
(d) stop removal of any goods belonging to such person or his associates from Customs control in the sea port, airport, land port, any other Customs-station or from such factory, bonded warehouse or premises till such amount is paid or recovered in full;
(e) require any officer of Customs to recover such amount by detaining and selling any goods belonging to such person which are under the control of the Customs authorities;
(f) require, by a notice in writing, any Government Entity to stop any excisable services till such amount is paid or recovered in full;
(g) require, by a notice in writing, any Scheduled Bank having deposit of money of the person from whom such duty or regulatory duty or penalty or any other sum is recoverable to pay to such officer the amount specified in the notice or to freeze the account or make the account inoperative on respect of the notice.
(2) If the amount is not recovered from such person in the manner provided in sub-section (1), the Excise Officer may prepare a certificate signed by him specifying the amount due from the person liable to pay the same and send it to the Deputy Collector (DC) in which such person resides or owns any property or conducts his business and the said Collector shall, on receiving such certificate, proceed to recover the amount specified in the certificate as a public demand or as if it were an arrear of land revenue.
(3) The Government may appoint one or more officers to exercise the powers of a Certificate-officer under the Public Demands Recovery Act, 1913 (Bengal Act III of 1913) for the purpose of recovering the amount specified in a certificate prepared under sub-section (2), and when more than one Certificate-officers are so appointed the Government may also specify their territorial or other jurisdiction.]
46[APPOINTMENT OF EXCISE OFFICERS AND THEIR POWERS AND DUTIES]
47[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 48[Commissioner] of Excise;
(b) a 49[Commissioner] of Excise (Appeal);
(c) an 50[Additional Commissioner] of Excise;
(d) a 51[Joint Commissioner] of Excise;
(e) a 52[Deputy Commissioner] of Excise;
(f) an 53[Assistant Commissioner] of Excise;
(g) a 54[Revenue Officer] of Excise;
(h) an Excise Officer with any other designation.
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.
21. (1) When any person is forwarded under section 19 to a 75[Excise Officer] empowered to send persons so arrested to a Magistrate, the 76[Excise Officer] shall proceed to inquire into the charge against him.
(2) For this purpose the 77[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:
(a) if the 78[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 79[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 80[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.
TRANSPORT BY SEA
SPECIAL PROVISIONS RELATING TO SALT
93ADJUDICATION OF [CASE]
Licence to manufacture and refine saltpetre and to separate and purify salt in the process of such manufacture and refining
Licence to manufacture saltpetre
Licence to manufacture sulphate of soda (Kharinun) by solar heat in evaporating pans
Licence to manufacture sulphate of soda (Kharinun) by artificial heat
Licence to manufacture other saline substances
(xiii) provide for the detention of goods, plant, machinery or material, for the purpose of exacting the duty, the procedure in connection with the confiscation, otherwise than under section 10 or section 28, of goods in respect of which breaches of the Act or rules have been committed, and the disposal of goods so detained or confiscated;
(xiv) authorise and regulate the inspection of any premises where any excisable services are provided or rendered or of factories and provide for the taking of samples, and for the making of tests, of any substance produced therein, and for the inspection or search of any place or conveyance used for the production, storage, sale or transport of salt, and so far as such inspection or search is essential for the proper levy and collection of the duties imposed by this Act, of any other excisable goods;
(xv) authorise and regulate the composition of offences against, or liabilities incurred, under this Act or the rules made thereunder;
(xvi) provide for permission to export goods on payment of duty or otherwise, and for the grant of rebate, on any basis, of the whole or any part of the duty paid on or in respect of any excisable goods which are exported or which are used in the manufacture of any other goods which are exported out of Bangladesh or shipped as provisions or stores for consumption on board a ship or aircraft proceeding to any destination outside Bangladesh;
134[* * *]
(xviii) define an area no point in which shall be more than one hundred yards from the nearest point of any place in which salt is stored or sold by or on behalf of the Government, or of any factory in which saltpetre is manufactured or refined and regulate the possession, storage and sale of salt within such area;
(xix) define an area around any other place in which salt is manufactured, and regulate the possession, storage and sale of salt within such area;
(xx) authorise the 135[Commissioner] of Excise appointed for the purposes of this Act to provide, by written instructions, for supplemental matters arising out of any rule made under this section.
(3) In making rules under this section, the 136[Board] may provide that any person committing a breach of any rule shall, without prejudice to any other action that may by taken against him under this Act, be liable to a penalty not exceeding 137[ten thousand taka] or ten times the amount of duty involved whichever is greater and that any article in respect of which any such breach is committed shall be confiscated.