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13/06/2024
Laws of Bangladesh

The Excises and Salt Act, 1944

( ACT NO. I OF 1944 )

Chapter II

LEVY AND COLLECTION OF DUTY

Regulatory duty of Excise
1[3A. (1) The Government may, by notification in the official Gazette, levy, subject to such conditions, limitations and restrictions as it may deem fit to impose, a regulatory duty-
 
 
 
 
(a) on any excisable goods or excisable services, in addition to the duty leviable under section 3, at a rate not exceeding 2[100] per cent of the rate of duty leviable thereon under the said section, or, in the case of excisable goods, at a rate not exceeding 3[30] per cent ad valorem or 4[25] per cent of the retail price and, in the case of excisable services, 5[25] per cent of the charges for such services; and
 
 
 
 
(b) on any other goods or services, at a rate, in the case of goods, not exceeding 6[50] per cent ad valorem or 7[35]
 
 
per cent. of the retail price and, in the case of services, not exceeding 8[35] per cent of the charges for the services] 9[:
 
 
 
 
Provided that, if the assessed amount has a fraction of less than five poisha, the assessment shall be rounded off to the next higher five poisha.]
 
 
 
 
(2) Any notification issued under sub section (1) shall, if not earlier rescinded, stand rescinded on the expiry of the financial year during which it was issued.]

  • 1
    Section 3A was added by section 4 of the Finance Act , 1964 (Act No. V of 1964)and sub-section (1) was ubstituted by section 3 of the Finance Ordinance, 1970(Ordinance No. XI of 1970)
  • 2
    The figure “100” was substituted for the figure “40” by section 4 of the Finance Ordinance, 1976 (Ordinance No. XLV of 1976)
  • 3
    The figure “30” was substituted for the figure “10” by section 4 of the Finance Ordinance, 1976 (Ordinance No. XLV of 1976)
  • 4
    The figure “25” was substituted for the figure “10” by section 4 of the Finance Ordinance, 1976 (Ordinance No. XLV of 1976)
  • 5
    The figure “25” was substituted for the figure “10” by section 4 of the Finance Ordinance, 1976 (Ordinance No. XLV of 1976)
  • 6
    The figure “50” was substituted for the figure “20” by section 4 of the Finance Ordinance, 1976 (Ordinance No. XLV of 1976)
  • 7
    The figure “35” was substituted for the figure “20” by section 4 of the Finance Ordinance, 1976 (Ordinance No. XLV of 1976)
  • 8
    The figure “35” was substituted for the figure “20” by section 4 of the Finance Ordinance, 1976 (Ordinance No. XLV of 1976)
  • 9
    The colon (:) was substituted for the full stop (.) at the end of sub-section (1) and thereafter the proviso was inserted by section 3 of the Finance Ordinance, 1985 (Ordinance No. XXXII of 1985)
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Ministry of Law, Justice and Parliamentary Affairs