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23/06/2024
Laws of Bangladesh

The Excises and Salt Act, 1944

( ACT NO. I OF 1944 )

Chapter III

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

Failure of 2[Excise Officer] in duty
23. Any 3[Excise Officer] who ceases or refuses to perform or withdraws himself from the duties of his office, unless he has obtained the express written permission of the 4[ 5[Commissioner] of Excise], or has given to his superior officer two months' notice in writing of his intention or has other lawful excuse, shall on conviction before a Magistrate be punishable with imprisonment for a term which may extend to three months, or with fine which may extend to three months' pay, or with both.

  • 1
    The Heading of Chapter III was substituted by section 5 of the Finance Act, 1980 (Act No. XXIII of 1980).
  • 2
    The words “Excise Officer” were substituted for the words “National Excise Officer” by section 4 of the Finance Act (Act No. III of 1975)
  • 3
    The words “Excise Officer” were substituted for the words “National Excise Officer” by section 4 of the Finance Act (Act No. III of 1975)
  • 4
    The words “Collector of Excise” were substituted for the words “Collector of Central Excise” by section 4 of the Finance Act (Act No. III of 1975)
  • 5
    The word “Commissioner” was substituted for the word “Collector ” by section 4 of the Finance Act, 1995 (Act No. XII of 1995)
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