Laws of Bangladesh

The Finance Act, 1981

( ACT NO. XI OF 1981 )

Amendments of Act I of 1944
5. The following amendments shall be made in the Excises and Salt Act, 1944 (I of 1944), namely:-
(1) in section 2, in clause (m), for sub-clauses (ii) and (iii) the following shall be substituted, namely:-
“(ii) in relation to salt, includes collection, removal, preparation, steeping, evaporation, boiling, or any one or more of these processes, the separation or purification of salt obtained in the manufacture of saltpetre, the separation of salt from earth or other substance so as to produce elementary salt and the excavation or removal of natural saline deposits or efflorescence;
(iii) in relation to steel furniture, fittings and fixtures, footwear, all sorts and wooden furniture, all sorts, includes labelling, re-labelling, printing or marking the name of the shop or establishment or the trade mark of the goods or the container thereof, or printing or labelling of prices or adoption of any other process to render the product marketable to consumers;
and the word “manufacturer” shall be construed accordingly and shall include not only a person who employs hired labour in the production or manufacture of excisable goods, but also any person who engages in their production or manufacture on his own account if those goods are intended for sale and, in respect of gold and silver and products thereof, steel furniture, fittings and fixtures, footwear, all sorts and wooden furniture, all sorts, also any person dealing in such excisable goods who, whether or not he carries out any process of manufacture himself or through his employees or relatives, gets either directly or indirectly, any process of manufacture carried out on his behalf by any person who is not in his employ and any person so dealing in such goods in any capacity whatever shall be deemed to have manufactured such goods for all purposes of this Act.”
(2) after section 3A, the following new section 3AA shall be inserted, namely:-
“3AA. Additional duty of excise.- The Government may, by notification in the official Gazette, levy and collect, by way of penalty an additional duty of excise on any excisable goods and services, in addition to the duty leviable under sections 3 and 3A in cases when such duty is not paid in time, not exceeding the amount of duty remaining so unpaid, subject to such conditions, limitations and restrictions as it may deem fit to impose.”; and
(3) for the First Schedule the Schedule set out in the Second Schedule to this Act shall be substituted.

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