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27/07/2024
Laws of Bangladesh

The Excises and Salt Act, 1944

( ACT NO. I OF 1944 )

[ 24th February, 1944 ]

Chapter III

1[APPOINTMENT OF EXCISE OFFICERS AND THEIR POWERS AND DUTIES]

Appointment of Excise Officers

2[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 3[Commissioner] of Excise;

 
 
 
 

(b) a 4[Commissioner] of Excise (Appeal);

 
 
 
 

(c) an 5[Additional Commissioner] of Excise;

 
 
 
 

(d) a 6[Joint Commissioner] of Excise;

 
 
 
 

(e) a 7[Deputy Commissioner] of Excise;

 
 
 
 

(f) an 8[Assistant Commissioner] of Excise;

 
 
 
 

(g) a 9[Revenue Officer] of Excise;

 
 
 
 

(h) an Excise Officer with any other designation.

  • 1
    The Heading of Chapter III was substituted by section 5 of the Finance Act, 1980 (Act No. XXIII of 1980).
  • 2
    Sections 13, 13A, 13B, 13C and 13D were substituted for the previous section 13, by section 5 of the Finance Act, 1980 (Act No. XXIII of 1980)
  • 3
    The word “Commissioner” was substituted for the word “Collector” by section 4 of the Finance Act, 1995 (Act No. XII of 1995)
  • 4
    The word “Commissioner” was substituted for the word “Collector” by section 4 of the Finance Act, 1995 (Act No. XII of 1995)
  • 5
    The words “Additional Commissioner” were substituted for the words “Additional Collector” by section 4 of the Finance Act, 1995 (Act No. XII of 1995)
  • 6
    The words “Joint Commissioner” were substituted for the words “Joint Collector” by section 4 of the Finance Act, 1995 (Act No. XII of 1995)
  • 7
    The words “Deputy Commissioner” were substituted for the words “Deputy Collector” by section 4 of the Finance Act, 1995 (Act No. XII of 1995)
  • 8
    The words “Assistant Commissioner” were substituted for the words “Assistant Collector” by section 4 of the Finance Act, 1995 (Act No. XII of 1995)
  • 9
    The words “Revenue Officer” were substituted for the words “Superintendent” by section 6 of অর্থ আইন, ২০২০ (২০২০ সনের ৯ নং আইন) (With effect from 1st July 2020).
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Ministry of Law, Justice and Parliamentary Affairs