Laws of Bangladesh

The Oilseeds Committee Act, 1946

( ACT NO. IX OF 1946 )

Finality of assessment and recovery of unpaid duty of excise
12. (1) Any owner of a mill who is aggrieved by an assessment made under section 11 may, within three months of service of the notice referred to in sub section (1) of that section, apply to the District Judge, for the cancellation or modification of the assessment and, on such application, the said Judge may cancel or modify the assessment and order the refund to such owner of the whole or part, as the case may be, of any amount paid thereunder.
(2) The decision under sub section (1) of the District Judge shall be final.
(3) Any sum recoverable under section 11 may be recovered as an arrear of land revenue.

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