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THE EXCISES AND SALT ACT, 1944

(ACT NO. I OF 1944).
  Part No : Chapter No : Section No: [ 24th February, 1944  
  
     1 2 An Act to consolidate and amend the law relating to 3[ * * *] duties of excise and to salt.
 
    WHEREAS it is expedient to consolidate and amend the law relating to 4[ * * *] duties of excise on goods manufactured or produced, and services provided or rendered, in Bangladesh and to salt;



It is hereby enacted as follows:-
 
CONTENTS
 
SECTIONS
 
CHAPTER I
1. Short title, extent and commencement
2. Definitions
CHAPTER II
LEVY AND COLLECTION OF DUTY
3. Duties specified in the First Schedule to be levied
3A. Regulatory duty of Excise
3AA. Additional duty of excise
3B. Goods particularly composed of dutiable articles
3C. Principle for determination of tariff classification
4. Determination of value for the purposes of duty
5. [Omitted.]
6. Certain operations to be subject to licence
7. Form and conditions of licence
8. Restriction on possession of excisable goods
9. Offences and penalties
9A. Certain offences to be non-cognizable
9B. Presumption of culpable mental state
9C. Relevancy of statements under certain circumstances
9D. Power of Court to publish name, place of business, etc., of persons convicted under the Act
10. Power of Courts to order forfeiture
11. Recovery of sums due to Government
12. Application of the provisions of Act IV of 1969 to [* * *] excise duties
12A. Exemptions
CHAPTER III
[APPOINTMENT OF EXCISE OFFICERS AND THEIR POWERS AND DUTIES]
13. Appointment of Excise Officers
13A. Powers and duties of Excise Officers
13B. Delegation of powers
13C. Entrustment of functions of the Excise Officers to certain other officers
13D. Power to arrest
14. Power to summon persons to give evidence and produce documents in inquiries under this Act
15. Officers required to assist [Excise Officers]
16. Owners or occupiers of land to report manufacture of contraband excisable goods
17. Punishment for connivance at offences
18. Searches and arrests how to be made
19. Disposal of persons arrested
20. Procedure to be followed by officer in charge of police-station
21. Inquiry how to be made by [Excise Officers] against arrested persons
22.Vexatious search, seizure, etc., by [Excise Officer]
23. Failure of [Excise Officer] in duty
CHAPTER IV
TRANSPORT BY SEA
24. Penalties for carrying excisable goods in certain vessels
25. Exceptions
26. Power of stoppage, search and arrest
27. Penalties for resisting officer
28. Confiscation of vessel and cargo
29. Jurisdiction
30. Power to exempt from operation of this Chapter
CHAPTER V
SPECIAL PROVISIONS RELATING TO SALT
31. Special and permanent rights of manufacturing salt to be recognised
32. [Omitted.]
CHAPTER VI
ADJUDICATION OF [CASE]
33. Power of adjudication
34. Option to pay fine in lieu of confiscation
34A. Confiscation of containers and conveyance
35. Appeals
35A. Power of the Board on departmental proceedings
35B.Power of the [Board] to rectify mistakes
36. Revision by Government
36A. Appearance by authorised representative
36B. Power of the Government to rectify mistakes
36C. Power to write off sums due to Government
CHAPTER VII
SUPPLEMENTAL PROVISIONS
37. Power of [Board] to make rules
38. Publication of rules and notifications
39. [Omitted.]
40. Bar of suits and limitation of suits and other legal proceedings
SCHEDULE
 
 

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