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23/07/2024
Laws of Bangladesh

The Excises and Salt Act, 1944

( ACT NO. I OF 1944 )

Chapter II

LEVY AND COLLECTION OF DUTY

Determination of value for the purposes of duty

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

 
 
 
 

1[(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, 2[* * *] which the recipient pays or would have to pay but for any special relationship between the parties in question.]

 
 

3[(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.]


  • 1
    Clause (b) was substituted by section 6 of the Finance Ordinance, 1978 (Ordinance No. XXI of 1978 )
  • 2
    The words and comma “inclusive of the duty,” were omitted by section 5 of the Finance Ordinance, 1982 (Ordinance No. XVI of 1982)
  • 3
    Sub-section (4) was inserted by section 5 of the Finance Act, 1979 (Act No. V of 1979.)
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