THE FINANCE ACT, 1973

(ACT NO. XI OF 1973).
  [30th June, 1973]
 
   
     
     An Act to give effect to the financial proposals of the Government and to amend certain laws.
 
    WHEREAS it is expedient to make provisions to give effect to the financial proposals of the Government and to amend certain laws for the purposes hereinafter appearing;



It is hereby enacted as follows:-
   
 
 
 
  Short title, extent and commencement  
1. (1) This Act may be called the Finance Act, 1973.



(2) It extends to the whole of Bangladesh.



(3) Except as otherwise provided in this Act,-



(a) this section and section 2 and 3 shall be deemed to have taken effect on the fourteenth day of June, 1973; and



(b) the other provisions shall come into force on the first day of July, 1973.
 
 
 
  Amendments of Act XXXII of 1934  
2. The amendments set out in the First Schedule to this Act shall be made in the Tariff act, 1934 (XXXII of 1934).
 
 
 
  Amendments of Act I of 1944  
3. The amendments set out in the Second Schedule to this Act shall be made in the First Schedule to the Central Excises and Salt Act, 1944 (I of 1944).
 
 
 
  Amendments of Act XI of 1922  
4. The following amendments shall be made in the Income Tax Act, 1922 (XI of 1922), namely:-



(1) throughout the Act, for the words “rupee”, and “rupees”, wherever occurring, the word “taka” shall be substituted;



(2) in section 2,-



(a) in clause (1), for sub-clause (a) the following shall be substituted, namely:-



“(a) any rent or revenue derived from land which is situated in Bangladesh and is used for agricultural purposes;”;



(b) in clause (4a), for the words “the Legislature of Bangladesh” the word “Parliament” shall be substituted;



(c) in clause (5A), after the words “and includes”, the words “banks, insurance corporations and industrial enterprises nationalised or established by law and” shall be inserted and shall be deemed to have been so inserted on the 26th day of March, 1972, in respect of banks and industrial enterprises, and on the 8th day of August, 1972, in respect of insurance corporations;



(3) in section 4, after sub-section (2B), the following new sub-sections shall be inserted, namely:-



“(2C). Where, in the financial year immediately preceding the assessment year the assessee is found to be the owner of any money, bullion or jewellery, or other valuable article and such money, bullion, jewellery or valuable article is not recorded in the books of account, if any, maintained by him for any source of income, and the assessee offers no explanation about the nature and source of acquisition of the money, bullion, jewellery or other valuable article or the explanation offered by him is not, in the opinion of the Income-tax Officer, satisfactory, the money, the value of the bullion, jewellery or other valuable article may be deemed to be the income of the assessee for such year.



(2D). Where, in any previous year the assessee has made investments or is found to be the owner of any bullion, jewellery or other valuable article, and the Income-tax Officer finds that the amount expended on making such investment or in acquiring such bullion, jewellery or other valuable article exceeds the amount recorded in this behalf in the books of account maintained by the assessee for any source of income, and the assessee offers no explanation about such excess amount or the explanation offered by him is not, in the opinion of the Income-tax Officer, satisfactory, the excess amount may be deemed to be the income of the assessee for such previous year.”;

(4) in section 15C, in sub-section (2A), for the words, brackets, figures and letter “sum computed in the manner laid down in sub-section (3A) of section 15” the words, brackets and figures “sum laid down in sub-section (3) of section 15” shall be substituted;



(5) in section 15D, in sub-section (1),-



(a) in clause (d), for the semi-colon and word “; or” at the end a colon shall be substituted; and



(b) clause (e) shall be omitted;



(6) in section 15F, the comma, word, brackets and letter “, sub-section (3A)” shall be omitted;



(7) in section 16,-



(a) in sub-section (1), in clause (a), for the words, figures and letters “section 15E and section 15F” the words, figures, letters and comma “section 15E, section 15F and section 15H” shall be substituted and shall be deemed to have been so substituted on the first day of July, 1971; and



(b) in sub-section (3), the proviso shall be omitted;



(8) in section 18A,-



(a) in sub-section (1), for the words “twenty-five thousand rupees” the words “twelve thousand taka” shall be substituted;



(b) in sub-section (3), for the words “twenty-five thousand rupees” the words “twelve thousand taka” shall be substituted;



(c) in sub-section (4), in the proviso, for the words “two per cent.”, the words “one and a half per cent” shall be substituted;



(d) in sub-section (5), for the words and full-stop “from the date of payment to the thirtieth day of June of the financial year in which the amount was paid.” the words, brackets, figures, letter and colon “from the date of payment up to the date of submission of return under sub-section (1) of section 22:” shall be substituted and thereafter the following proviso shall be added, namely:-

“Provided that no interest shall be payable for the extended period for the delivery of the return under the first and second provisos to sub-section (1A) of section 22.”;-



(e) in sub-section 6,-



(i) for the words “two per cent” the words “one and a half per cent” shall be substituted; and



(ii) in the second proviso, for the words “High Court” the words “High Court Division” shall be substituted; and

(f) in sub-section (7), for the words “two per cent” the words “one and a half per cent” shall be substituted.

(9) in section 22A, the existing provision shall be renumbered as sub-section (1) and after sub-section (1), renumbered as aforesaid, the following shall be added, namely:-



“(2) If any person, without reasonable cause, fails to pay the tax under sub-section (1), he shall be deemed to be an assessee in default.”;



(10) after section 22A, amended as aforesaid, the following new section shall be inserted, namely:-



“22AA. Signature and verification of return.- Except as otherwise provided in this Act, the return under section 22 shall be signed and verified,-



(a) in the case of an individual, by the individual himself; where the individual is absent from Bangladesh, by the individual concerned or by some person duly authorised by him in this behalf; and when the individual is mentally incapacitated from attending to his affairs, by his guardian or by any other person competent to act on his behalf;



(b) in the case of a Hindu undivided family, by the Karta, and, where the Karta is absent from Bangladesh or is mentally incapacitated from attending to his affairs, by any other adult member of such family;



(c) in the case of a company or local authority, by the principal officer thereof;



(d) in the case of a firm, by any partner thereof, not being a minor;



(e) in the case of any other association, by any member of the association or the principal officer thereof; and



(f) in the case of any other person, by that person or by some person competent to act on his behalf.”;



(11) in section 23, in sub-section (6), for the word “super-tax” the word “tax” shall be substituted;



(12) in section 23A,-



(a) in sub-section (2), in clause (b), in sub-clause (ii), for the full-stop at the end a colon shall be substituted; and



(b) after sub-section (2), amended as aforesaid, the following shall be added, namely:-



“Provided that, as respects any assessment year beginning on the first day of July, 1973, and for two subsequent assessment years thereafter, the provisions of the section shall not apply.”;



(13) in section 45, the commas, words, letter and figures, “, may subject to the provisions of section 45A,” shall be omitted;



(14) section 45A shall be omitted;



(15) section 49G shall be omitted;



(16) in section 61, in sub-section (2),-



(a) in clause (iv) for sub-clause (d), the following shall be substituted, namely:-



“(d) any person who has retired after putting in satisfactory service in the Income-tax Department and has for a period of not less than ten years served in a post or posts not inferior to that of an Income-tax Officer:

Provided that in the determination of the year under this clause, part of a year less than six months shall be disregarded and part of the year equal to or exceeding six months shall be regarded as one year;”; and



(b) in the existing first proviso, for the words “provided that” the words “provided further that” shall be inserted;



(17) in section 66,-



(a) throughout the section, for the words “High Court” the words “High Court Division” shall be substituted; and



(b) in sub-section (7), in the proviso, for the words “Supreme Court” the words “Appellate Division” shall be substituted;



(18) in section 66A,-



(a) in sub-section (1),-



(i) for the words “High Court”, wherever occurring, the words “High Court Division” shall be substituted; and



(ii) for the words “any High Court” the words “the High Court Division” shall be substituted;



(b) after sub-section (1), amended as aforesaid, the following new sub-sections shall be added, namely:-



“(2) An appeal shall lie to the Appellate Division from any judgment of the High Court Division delivered on a reference made under section 66 in any case which the High Court Division certifies to be a fit one for appeal to the Appellate Division.



(3) The provisions of the Code of Civil Procedure, 1908 (V of 1908), relating to appeals to the Appellate Division shall, so far as may be, apply in the case of appeals under this section in like manner as they apply in the case of appeals from decrees of the High Court Division:

Provided that nothing in this sub-section shall be deemed to affect the provisions of sub-section (5) or sub-section (7) of section 66:



Provided further that the High Court Division may, on petition made for the execution of the order of the Appellate Division in respect of any costs awarded thereby, transmit the order for execution to any Court subordinate to the Supreme Court.



(4) Where the judgment of the High Court Division is varied or reversed in appeal under this section, effect shall be given to the order of the Appellate Division in the manner provided in sub-sections (5) and (7) of section 66 in the case of a judgment of the High Court Division.”;

(19) in section 67B, for the words “the National Assembly” the word “Parliament” shall be substituted.
 
 
 
  Amendments of Act X of 1950  
5. The following amendments shall be made in the Estate Duty Act, 1950 (X of 1950), namely:-



(1) throughout the Act, for the words “rupee” or “rupees” the word “Taka” shall be substituted;



(2) in section 58BB, for the words “High Court” the words “High Court Division” shall be substituted;



(3) section 58E shall be omitted;



(4) section 58F shall be omitted;



(5) in section 59A, for the words “High Court”, wherever occurring, the words “High Court Division” shall be substituted;



(6) in section 59B,-



(a) in sub-section (1), for the words “High Court” the words “High Court Division” shall be substituted;



(b) after sub-section (1), amended as aforesaid, the following new sub-sections shall be added, namely:-



“(2) An appeal shall lie to the Appellate Division from any judgment of the High Court Division delivered on a case stated under section 59A or on a motion made to it by the Board before the commencement of the Estate Duty (Amendment) Act, 1953, in any case which the High Court Division certifies to be a fit one for appeal to the Appellate Division.

(3) The provisions of the Code of Civil Procedure, 1908 (V of 1908), relating to appeals to the Appellate Division shall, so far as may be, apply in the case of appeals under this section in like manner as they apply in the case of appeals from decrees of the High Court Division:



Provided that nothing in this sub-section shall be deemed to affect the provisions of sub-section (7) of section 59A:



Provided further that the High Court Division may on petition made for the execution of the order of the Appellate Division in respect of any costs awarded thereby, transmit the order for execution to any Court subordinate to the Supreme Court.



(4) Where the judgment of the High Court Division is varied or reversed in appeal under this section, effect shall be given to the order of the Appellate Division in the manner provided in sub-section (7) of section 59A.”.
 
 
 
  Amendments of Act III of 1951  
6. The following amendments shall be made in the Sales Tax Act, 1951 (III of 1951), namely:-



(1) throughout the Act, for the words “rupee” or “rupees” the word “Taka” shall be substituted;



(2) section 12A shall be omitted;



(3) in section 17,-



(a) throughout the section, for the words “High Court” the words “High Court Division” shall be substituted; and



(b) in sub-section (7), for the proviso the following shall be substituted, namely:-



“Provided that, if the amount of tax is reduced as a result of such reference, the amount overpaid shall be refunded with such interest as the Commissioner may allow unless the High Court Division, on intimation given by the Commissioner within thirty days of the receipt of the result of such reference that he intends to ask for leave to appeal to the Appellate Division makes an order authorising the Commissioner to postpone payment of such refund until the disposal of the appeal by the Appellate Division.”;

(4) in section 18, for the words “High Court” the words “High Court Division” shall be substituted;



(5) section 27B shall be omitted; and



(6) after section 33, the following new section shall be inserted, namely:-



“33A. No suit shall be brought in any Civil Court to set aside or modify any assessment made under this Act.”.
 
 
 
  Amendments of Act XIV of 1963  
7. The following amendments shall be made in the Gift Tax Act, 1963 (XIV of 1963), namely:-



(1) throughout the Act, for the words “rupee” or “rupees” the word “Taka” shall be substituted;



(2) after section 13, the following new section shall be inserted, namely:-



“13A. (1) Every person who is required to furnish a return under sub-section (1) of section 13 shall pay, on or before the date on which he furnishes such return, the amount of tax payable on the basis of the return.



(2) If any person has, without reasonable cause failed to pay the tax under sub-section (1), he shall be deemed to be an assessee in default.”;



(3) in section 26,-



(a) throughout the section, for the words “High Court” the words “High Court Division” shall be substituted; and



(b) in sub-section (7), for the words “Supreme Court” the words “Appellate Division” shall be substituted;



(4) In section 27,-



(a) for the words “a case has been stated”, the words “an application has been made” shall be substituted and shall be deemed to have been so substituted on and from the first day of July, 1971; and



(b) for the words “High Court”, wherever occurring, the words, “High Court Division” shall be substituted;

(5) after section 27, the following new section shall be inserted, namely:-



“28. Appeal to Appellate Division.- (1) An appeal shall lie to the Appellate Division from any judgment of the High Court Division delivered on a case referred to under section 26 in any case which the High Court Division certifies as a fit case for appeal to the Appellate Division.



(2) Where the judgment of the High Court Division is varied or reversed on appeal under this section, effect shall be given to the order of the Appellate Division in the manner provided in sub-section (6) of section 26.



(3) The High Court Division may, on application made to it for the execution of any order of the Appellate Division in respect of any costs awarded by it, transmit the order for execution to any Court subordinate to the Supreme Court.”;



(6) section 32A shall omitted;



(7) section 32B shall be omitted.
 
 
 
  Amendments of Act XV of 1963  
8. The following amendments shall be made in the Wealth Tax Act, 1963 (XV of 1963), namely:-



(1) throughout the Act, for the words “rupee” or “rupees” the word “Taka” shall be substituted;



(2) in section 14A the existing provision shall be renumbered as sub-section (1) and after sub-section (1) renumbered as aforesaid, the following new sub-section shall be added, namely:-



“(2) If any person has, without reasonable cause, failed to pay the tax under sub-section (1), he shall be deemed to be an assessee in default.”;



(3) in section 27,-



(a) throughout the section, except in sub-section (7), for the words “High Court” the words “High Court Division” shall be substituted; and

(b) for sub-section (7) the following shall be substituted, namely:-



“(7) Where the amount of any assessment is reduced as a result of any reference to the High Court Division, the amount, if any, overpaid as wealth-tax shall be refunded with such interest as the Commissioner may allow, unless the High Court Division, on intimation given by the Commissioner within thirty days of the receipt of the result of such reference that he intends to ask for leave to appeal to the Appellate Division, makes an order authorising the Commissioner to postpone payment of such refund until the disposal of the appeal by the Appellate Division.”;



(4) In section 28,-



(a) for the words “a case has been stated” the words “an application has been made” shall be substituted and shall be deemed to have been so substituted on and from the first day of July, 1971; and



(b) for the words “High Court” the words “High Court Division” shall be substituted;



(5) after section 28, the following new section shall be inserted, namely:-



“29. Appeal to Appellate Division.- (1) Appeal shall lie to the Appellate Division from any judgment of the High Court Division delivered on a case referred to under section 27 in any case which the High Court Division certifies as a fit case for appeal to the Appellate Division.



(2) Where the judgment of the High Court Division is varied or reversed on appeal under this section, effect shall be given to the order of the Appellate Division in the manner provided in sub-section (6) of section 27.



(3) The High Court Division may, on application made to it for the execution of any order of the Appellate Division in respect of any costs awarded by it, transmit the order for execution to any Court subordinate to the Supreme Court.”;



(6) section 31B shall be omitted;



(7) section 31C shall be omitted;



(8) for the Schedule the following shall be substituted, namely:-
 
 
 
  Income Tax and Super Tax  
9. (1) Subject to the provisions of sub-sections (2), (3), (4) and (5), in making any assessment for the year beginning on the first day of July, 1973-



(a) income-tax shall be charged at the rates specified in Part I of the Third Schedule, and



(b) the rates of super-tax shall, for the purposes of section 55 of the Income-tax Act, 1922 (XI of 1922), be those specified in Part II of the Third Schedule.



(2) In making any assessment for the year beginning on the first day of July, 1973,-



(a) Where the total income of an assessee, not being a company, includes any income chargeable under the head “salaries” or any income chargeable under the head “interest on securities” the income-tax payable by the assessee on that part of his total income which consists of such inclusion shall be an amount bearing to the total amount of income-tax payable according to the rates applicable under the operation of the Finance Order, 1972, on his total income the same proportion as the amount of such inclusion bears to his total income;



(b) Where the total income of a Company includes any profits and gains from life insurance business, the super-tax payable by the company shall be reduced by an amount equal to 12.5 per cent. of that part of its total income which consists of such inclusion; and



(c) Where the total income of an assessee, not being a company, includes any profits and gains from life insurance business, the income-tax and super-tax payable by the assessee on that part of his total income which consists of such inclusion shall be an amount bearing to the total amount of such taxes payable on his total income according to rates applicable under the operation of the Finance Act, 1942 (XII of 1942), the same proportion as the amount of such inclusion bears to his total income so however that the aggregate of the taxes, so computed in respect of such inclusion shall not, in any case, exceed the amount of tax payable on such inclusion at the rate of 30 per cent.



(3) In making any assessment for the year beginning on the first day of July, 1973, where the assessee is a co-operative society, the tax shall be payable at the rates specified in paragraph A of Part I, or paragraph B of Part I and paragraph A of Part II of the Third Schedule as if the assessee were a company to which the proviso to sub-paragraph (1) of paragraph A of the said Part II applied, whichever treatment is more beneficial to the assessee :



Provided that in calculating for the purposes of this sub-section, the amount of income-tax at the rates specified in paragraph A of Part I of the Third Schedule, no deduction in respect of any allowance or sums referred to in clause (i) of the proviso to the said paragraph shall be made.



(4) (a) In making any assessment for the year beginning on the first day of July, 1973, where the total income of an assessee, not being a company, to which the proviso to sub-paragraph (i) of paragraph A of Part II of the Third Schedule does not apply, includes any profits and gains derived from the export of goods out of Bangladesh, income-tax and super-tax, if any, payable by him in respect of such profits and gains shall, subject to the provisions of clauses (b) and (c) be reduced by an amount computed in the manner specified hereunder:-
 
 
 
  Surcharge under the Income-tax Act, 1922(XI of 1922)  
10. Surcharge under the Income-tax Act, 1922 (XI of 1922), shall be charged as respects any assessment for the year beginning on the first day of July, 1973, at the rates specified in Part III of the Third Schedule to this Act.
 
 
 
  Toll on Vessels Plying on Inland Waters  
11. (1) During the period from the 1st day of July, 1973 to the 30th day of June, 1974 (both days inclusive), there shall be levied and collected a toll on every mechanically propelled vessel registered under the Inland Mechanically Propelled Vessels Act, 1917 (I of 1917), plying on inland waters at the rates specified below, namely:-

Description of vessels Rate of Toll

(a) Vessels for carrying passengers for hire. On the maximum registered passenger carrying capacity at the rate of Taka ten per passenger.

(b) Vessels for carrying cargo Taka two per ton on the maximum registered cargo carrying capacity.

(c) Other vessels and crafts Taka ten per brake horse power or fraction thereof:

Provided that if a vessel remains idle for breakdown of engine or otherwise for a continuous period exceeding three months in the year, toll payable shall be reduced in such proportion as the period or the aggregate of such periods for which the vessel remained idle bears to the year for which the toll is payable, subject to the condition that the owner of the vessel shall give a notice to the Assessing Officer within 15 days from the first day the vessel remained idle, failing which he shall not be entitled to any relief on account of the idle period:



Provided further that Government may, by notification in the official Gazette, exempt any vessel or class of vessels from payment of toll under this sub-section.



Explanation I.- Vessels carrying both passengers and cargo shall be charged on the total of the maximum registered carrying capacity of passengers and cargo at the rate specified in sub-clause (a) and (b).



Explanation II.- For the purpose of sub-clause (c) one nominal horse power shall be calculated as equivalent to 5.65 brake horse power.

Explanation III.- Where there are more than one maximum registered passenger carrying capacity, the maximum registered passenger carrying capacity shall mean the highest one.



(2) The toll shall be payable by the owner or charterer of the vessel.



(3) The Government may make rules regulating the procedure for the assessment, collection and payment of the toll and other matters incidental to its levy.



Explanation.- In this section and in sections 12 and 15 “mechanically propelled vessel” and “inland water” have the same meaning as in the Inland Mechanically Propelled Vessels Act, 1917 (I of 1917).
 
 
 
  Toll on Fares and Freights on Traffic by Inland Vessels  
12. (1) During the period from the 1st day of July, 1973 to the 30th day of June, 1974 (both days inclusive), there shall be levied and collected on fares and freights charged for transport by mechanically propelled vessels registered under the Inland Mechanically Propelled Vessels Act, 1917 (I of 1917), plying on inland waters, a toll according to the scale specified in the Fourth Schedule to this Act.



(2) The toll shall be collected by the owner or the charterer of the vessel and paid to the Government.



(3) The Government may make rules regulating the procedure for the assessment, collection and payment of the toll and any other matter incidental to its levy.
 
 
 
  Toll on Motor Vehicles Carrying Goods by Road on Freights  
13. (1) Notwithstanding anything contained in the Motor Vehicles Tax Act, 1932 (Beng. I of 1932), during the period from the 1st day of July, 1973 to the 30th day of June, 1974 (both days inclusive) there shall be levied and collected a toll on every motor vehicle carrying goods by roads on freights according to the rates specified below, namely:-
 
 
 
  Toll on Motor Vehicles carrying goods by road other than on freights  
14. (1) Notwithstanding anything contained in the Motor Vehicles Tax Act, 1932 (Beng. I of 1932), during the period from the 1st day of July, 1973 to the 30th day of June, 1974 (both days inclusive), there shall be levied and collected a toll on motor vehicles carrying goods by road, other than on freights, at the rate of Taka forty per annum per ton of registered goods carrying capacity or fraction thereof:



Provided that Government may, by notification in the official Gazette, exempt any motor vehicle or any class of motor vehicles from payment of toll under this clause.



Explanation.- For the purpose of levying the toll, less than half of a ton shall be ignored and half of a ton or above shall be treated as one ton.



(2) The toll shall be payable by the owner of the motor vehicle.



(3) The Government may make rules regulating the procedure for the assessment, collection and payment of the toll and any other matter incidental to its levy.
 
 
 
  Bar to renewal of Certificate of Survey and Certificate of Fitness  
15. Notwithstanding anything contained in the Inland Mechanically Propelled Vessels Act, 1917 (I of 1917), or the Motor Vehicles Act, 1939 (IV of 1939), an application for the renewal of a certificate of survey in the case of a mechanically propelled vessel or for the renewal of a certificate of fitness in the case of a motor vehicle shall not be allowed unless it is accompanied by a certificate in the prescribed manner to the effect that no arrear toll in respect of any such mechanically propelled vessel or motor vehicle is due under this Act.
 
 
 
  Amendment of the Finance Act, 1950 (EB XVI of 1950)  
16. In the Finance Act, 1950 (E.B. XVI of 1950), in section 3, in sub-section (1), for clause (d), the following shall be substituted, namely:-



“(d) (i) Contractors or Suppliers supplying goods, commodities or services to Government or autonomous bodies:-
 
 
 
  Amendment of the Finance Act, 1957 (EP X of 1957)  
17. During the period from the 1st day of July, 1973 to the 30th day of June, 1974 (both days inclusive), section 6 of the Finance Act, 1957 (E.P. X of 1957), shall have effect as if in sub-section (1) of section 6 for the word and figure “annas 2” the word and figures “Taka 2.00” were substituted.
 
 
 
  Continuance of rules framed under the Finance Act, 1957 (E P X of 1957)  
18. The rules made under the provisions of the Finance Act, 1957 (E.P. X of 1957) shall, so far as they are not inconsistent with the provisions of this Act, be deemed to be rules under the corresponding provisions of this Act.
 
 
 
  Amendment of the Urban Immovable Property Tax Act, 1957 (EP XI of 1957)  
19. In the Urban Immovable Property Tax Act, 1957 (E.P. XI of 1957), clause (c) of section 6 shall be deleted and shall be deemed to have been so deleted with effect from the 28th day of February, 1972.
 
 
 
  Amendment of the Finance Act, 1966 (E P III of 1966)  
20. In the Finance Act, 1966 (E.P. III of 1966), in section 5, for sub-section (3) the following shall be substituted, namely:-



“(3) the tax shall be levied according to the scale specified below:-
 
 
 
  Penalty  
21. If a person, on whom a tax is levied or who is responsible for the collection and payment of any tax or toll under this Act, fails to pay the tax or toll or, fails to collect and pay the tax or the toll as provided in this Act and the rules made thereunder he shall be liable to a penalty not exceeding the amount of the tax or toll payable.
 
 
 
  Public Demand  
22. A tax or toll leviable under any provision of this Act or any penalty imposed thereunder shall be recoverable as a public demand under the Public Demands Recovery Act, 1913 (Beng. III of 1913).
 
 
 
  Bar of Suits in Civil Courts  
23. No suit shall lie in any Civil Court to set aside or modify any assessment of tax or toll made under this Act and the rules made thereunder.
 
 
 
  Indemnity  
24. No suit, prosecution or legal proceeding shall lie against any person for anything in good faith done or intended to be done under this Act or the rules made thereunder.
 
 
 
  Inland Postage Rates  
25. For the year beginning on the first day of July, 1973, the Schedule contained in the Fifth Schedule to this Act shall be inserted in the Post Office Act, 1898 (VI of 1898) as the First Schedule to that Act.
 
 
 
  The Motor Vehicles Tax Act, 1932 (Bengal Act I of 1932)  
26. In the Motor Vehicles Tax Act, 1932 (Bengal Act I of 1932), in the First Schedule, for item No. II, the following shall be substituted, namely,-



“II – Vehicles for carrying passengers not plying for hire-



(a) Seating not more than one person – Tk. 70.00



(b) Seating not more than three persons – Tk. 150.00



(c) Seating not more than four persons – Tk. 225.00



(d) Seating more than four persons, for every additional passenger that can be seated – Tk. 60.00”.
 
 
 
 
 

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Ministry of Law, Justice and Parliamentary Affairs