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THE RAW JUTE TAXATION ACT, 1941

(BENGAL ACT NO. XI OF 1941).
  Part No : Chapter No : Section No: [ 27th November, 1941  
  
     An Act to provide for the levy of a tax on raw jute purchased by the occupiers of jute-mills and by shippers of jute. 1
 
    WHEREAS it is expedient to provide for the levy of a tax on raw jute purchased by the occupiers of jute-mills and by shippers of jute for the purpose of carrying out measures for the stabilisation of jute prices and for furthering the interests of the growers of jute in Bangladesh and of the jute industry generally;



It is hereby enacted as follows:-
 
CONTENTS
 
SECTIONS
 
1. Short title, extent and commencement
2. Definitions
3. Levy of tax
4. No premise to be used as a jute-mill unless registered
5. No person to carry on business as a shipper of jute without registration of his name
6. Occupiers of jute-mills to keep books of account and submit returns
7. Shippers of jute to keep books of account and submit returns
8. Payment of tax and receipt for such payment
9. Determination of the amount of tax by the prescribed authority in certain cases
10. Refunds
11. Powers of inspection, entry and search
12. Returns, etc., to be confidential
13. Penalties
14. Institution of proceedings
15. Offences to be bailable
16. Power to compound offences
17. Jurisdiction to try offences
18. Officers to be deemed public servants
19. Indemnity
20. Limitation of suits and proceedings
21. Appeal and revision
22. Power to make rules
 
 

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