The Finance Ordinance, 1977

'Provided that as respect any assessment year beginning on the first day of July, 1974, the provision of this clause shall have effect as if for the word “four” the word “three” were substituted.';

'(f) in relation to the income, profits, or gains which were first assessable in any year beginning with the year 1974-75, the words “three years” were substituted.';”

“(2BB) Notwithstanding anything contained in sub-section (2), the provision relating to the time limit within which an assessment or re-assessment may be made, shall not apply to the making of assessment or re-assessment as respects any year beginning on and from the first day of July, 1969, up to the assessment year ending on the thirtieth day of June, 1976, in respect of which the return of income is furnished in pursuance of the Press Note dated the sixteenth day of February, 1977, issued by the National Board of Revenue.”;

(12) after section 38A, the following new section 38AA shall be inserted, namely:-

“38AA. Power to call for information-. (1) Notwithstanding anything contained in any other provisions of this Act, the Commissioner of Taxes and the Inspecting Joint Commissioner of Taxes may make any enquiry which they consider necessary as respects any person liable or believed by them to be liable to assessment under this Act or require any such person to produce or cause to be produced any accounts or documents which they consider necessary, and shall have the same powers for the purpose of making any such enquiry or requiring the production of accounts or documents under this Act as the Deputy Commissioner of Taxes has.

(2) The Commissioner of Taxes, the Inspecting Joint Commissioner of Taxes, the Deputy Commissioner of Taxes or an Inspector of Taxes, if so authorised in writing, may, for the purpose of making any inquiry which he considers necessary, enter the premises in which a person liable or believed by him to be liable to assessment carries on his business, profession or vocation, and may call for and inspect any such person's accounts or any documents in his possession and may stamp any accounts or documents so inspected and may retain such accounts or documents for so long as may be necessary for examination thereof or for the purposes of a prosecution:

Provided that the Deputy Commissioner of Taxes, or an Inspector of Taxes, shall not make any enquiries from any Scheduled Bank regarding any client of such Bank except with the prior approval of the Commissioner of Taxes.”;

(13) in section 66, for the words “High Court Division” and “Appellate Division” wherever occurring the words “High Court” and “Supreme Court” shall respectively be substituted;

(14) in section 66A,-

Section 6. Amendments of Act II of 1930

The following amendments shall be made in the Dangerous Drugs Act, 1930 (II of 1930), namely:-

throughout the Act,-

(1) for the words “Excise Department” wherever occurring the words “Department of Narcotics and Liquor” shall be substituted; and

(2) in section 23, in sub-section (1), for the words “Department of Excise” the words “Department of Narcotics and Liquor” shall be substituted.

Section 7. Amendments of Ben. Act X of 1932

The following amendments shall be made in the Opium Smoking Act, 1932 (Ben. Act X of 1932), namely:-

(1) throughout the Act, unless otherwise specified,-

(2) in section 10, for the word “Sub-Inspector” the words “Inspector of Narcotics and Liquor” shall be substituted;

(3) in section 11, in sub-section (2), for the words “a Superintendent of Excise” the words “an Assistant Controller of Narcotics and Liquor” shall be substituted.

Section 8. Amendments of Act XXXII of 1934

The amendments set out in the Second Schedule to this Ordinance shall be made in the Tariff Act, 1934 (XXXII of 1934).

Section 9. Amendments of Act I of 1944

The following amendments shall be made in the Excises and Salt Act, 1944 (I of 1944), namely:-

(1) in section 3,-

“(4) With the prior approval of the Government, the National Board of Revenue may, in lieu of levying and collecting under sub-section (1) duties of excise on excisable goods and services, by notification in the official Gazette, levy and collect duties on the capacity of plants, machinery, undertakings, establishments, installations or premises producing or manufacturing such goods, or providing or rendering such services; and such notifications shall specify-

“(5) The capacity of any plant or machinery or part thereof or establishments or premises producing or manufacturing excisable goods, or providing or rendering excisable services, specified in a notification under sub-section (4) shall, upon an application made to the Government within thirty days of the notification by any aggrieved person, be reviewed by a Standing Tribunal constituted under sub-section (6) to which the application shall be referred; and the decision of the Standing Tribunal confirming, reducing or increasing the capacity shall be final.”;

(2) in section 12, after the word and figure “section 3” at the end, the words, figure and letter “or section 3A” shall be inserted;

(3) in section 35, in sub-section (1), in the first proviso, for the full stop at the end a colon shall be substituted and thereafter the following new proviso shall be added, namely:-

“Provided further that the appellate authority may admit an appeal after the expiration of the aforesaid period, not exceeding two months from the date of such expiration, if he is satisfied that the appellant has sufficient cause for not presenting it within that period.”;

(4) in section 36, in the first proviso, for the full stop at the end a colon shall be substituted and thereafter the following new proviso shall be added, namely:-

“Provided further that the Government may admit an application after the expiration of the aforesaid period, not exceeding one hundred and twenty days from the date of such expiration, if the Government is satisfied that the appellant has sufficient cause for not presenting the application within that period.”;

(5) after section 36, the following new section 36A shall be inserted, namely:-

“36A. Appearance by authorised representative.- (1) Any person who is entitled or required to attend before any excise officer, an appellate authority, Standing Tribunal, the National Board of Revenue, or the Government in any proceedings under this Act, or any rules made thereunder otherwise than when required, under law to attend personally, may attend in such proceedings by a person authorised by him in writing in this behalf, being a relative of, or a person regularly employed by, the aggrieved person, or a lawyer who is entitled to plead in any Court of Law, or an excise consultant as defined and licensed under rules prescribed in this behalf, and not being disqualified by or under sub-section (2).

(2) No person who has been dismissed from Government service shall be qualified to represent a person under sub-section (1); and if any lawyer or excise consultant is found guilty of misconduct in connection with any excise proceedings by the authority empowered to take disciplinary action against members of the profession to which he belongs, or if any other person is found guilty of such misconduct by the Collector of Excise, the Collector or Excise may direct that he shall be thenceforward disqualified to represent a person under sub-section (1);

Provided that-

(6) in section 37, in sub-section (2), after clause (iv), the following new clause (iva) shall be inserted, namely:-

“(iva) regulate the removal and movement of such imported goods as cannot be distinguished from any excisable goods of the same description;”; and

(7) the First Schedule shall be amended in the manner set out in the THIRD SCHEDULE to this Ordinance.

Section 10. Amendments of Act X of 1950

The following amendments shall be made in the Estate Duty Act, 1950 (X of 1950), namely:-

(1) in section 2,-

(5A) “Controller” means a person exercising the powers of Controller of Estate Duty under section 3A and includes a person appointed to be an Inspecting Joint Controller of Estate Duty and Deputy Controller of Estate Duty;”;

“(6A) “Deputy Controller” means a person exercising the powers of a Deputy Controller of Estate Duty under section 3A;”;

“(10A) “Inspecting Joint Controller” means a person exercising the powers of an Inspecting Joint Controller of Estate Duty under section 3A;”;

(2) in section 3A, for sub-sections (1) and (2) the following shall be substituted, namely:-

“(1) Every Commissioner of Taxes, Inspecting Joint Commissioner of Taxes and Deputy Commissioner of Taxes shall exercise the powers of a Controller of Estate Duty, Inspecting Joint Controller of Estate Duty and Deputy Controller of Estate Duty, respectively, under this Act and in relation to such area or areas, and such person or class of such persons as he exercises under the Income-tax Act, 1922 (XI of 1922).

(2) Notwithstanding anything contained in sub-section (1), the Board may appoint any person by name or by virtue of office to exercise the powers of a Controller of Estate Duty, Inspecting Joint Controller of Estate Duty or Deputy Controller of Estate Duty in respect of any area or areas or in respect of any person or class of persons and a person so appointed shall have concurrent jurisdiction with the authority mentioned in sub-section (1) or exclusive jurisdiction as the Board may direct.”;

(3) in section 25A, in clause (3),-

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

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

(6) in section 59B,-

(7) for the Schedule the following shall be substituted, namely:-

Section 11. Amendments of the Act III of 1951

The following amendments shall be made in the Sales Tax Act, 1951 (III of 1951), namely:-

(1) in section 17, for the words “High Court Division” and “Appellate Division” wherever occurring the words “High Court” and “Supreme Court” shall respectively be substituted;

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

(3) in section 27, for sub-section (2A) the following shall be substituted, namely:-

“(2A) Subject to such conditions, limitations or restrictions as it thinks fit to impose, the Board may, in such general cases as may be prescribed or in particular cases by special order, authorise the repayment in whole or in part, of the sales tax paid on such goods manufactured or produced in Bangladesh, or on raw materials used in the manufacture or production of such goods, as have been exported out of Bangladesh.”.

Section 12. Amendments of Act XIV of 1963

The following amendments shall be made in the Gift-tax Act, 1963 (XIV of 1963), namely:-

(1) in section 26, for the words “High Court Division” and “Appellate Division” wherever occurring the words “High Court” and “Supreme Court” shall respectively be substituted;

(2) in section 27, for the words “High Court Division” wherever occurring the words “High Court” shall be substituted;

(3) in section 28,-

Section 13. Amendments of Act XV of 1963

The following amendments shall be made in the Wealth-tax Act, 1963 (XV of 1963), namely:-

(1) in section 27, for the words “High Court Division” and “Appellate Division” wherever occurring the words “High Court” and “Supreme Court” shall respectively be substituted;

(2) in section 28, for the words “High Court Division” the words “High Court” shall be substituted;

(3) in section 29,-

(4) for the Schedule the following shall be substituted, namely:-

Section 14. Amendments of Act IV of 1969

The following amendments shall be made in the Customs Act, 1969 (IV of 1969), namely:-

(1) for section 30 the following shall be substituted, namely:-

“30. Date for determination of import duty.- (1) The rate of duty applicable to, and the rate of exchange for computation of the value of, any imported goods shall be the rate of duty or, as the case may be, the rate of exchange prevailing on the date of the delivery of the bill of entry to the appropriate officer :

Provided that, if such goods have been warehoused under this Act, the rate of duty applicable to, and the rate of exchange for computation of the value of, such goods shall be the rate of duty or, as the case may be, the rate of exchange applicable at the time of the actual removal of such goods from the warehouse for home consumption, and, in the case of goods delivered out of a warehouse for removal under bond to be re-warehoused, on which duty is paid in the event of their not being so re-warehoused the rate of duty or, as the case may be, the rate of exchange applicable at the time of the payment of duty.

(2) For the purposes of this section and section 109,-

(2) in section 79, in sub-section (1), in the proviso, for the words and comma “full information, to make a complete entry of any goods” the words “such information as is essential for submitting a bill of entry” shall be substituted;

(3) for section 109 the following shall be substituted, namely:-

“109. Re-assessment on alteration of duty.- If any goods have been entered for warehousing and assessed under section 80 but the rate of duty applicable thereto or the rate of exchange for the computation of the value thereof is subsequently altered, such goods shall be reassessed on the basis of the altered rate of duty or, as the case may be, rate of exchange and a new bond shall be executed by the owner in accordance with the provisions of section 86 to replace the bond originally executed by him.”;

(4) for section 193 the following shall be substituted, namely:-

“193. Appeals.- Any person aggrieved by any decision or order passed by an officer of customs under this Act, not being an order passed under section 82 or section 98, may, within three months of the date of such decision or order, appeal therefrom to the Board, or, in such cases as the Government directs, to any officer of customs not lower in rank than a Deputy Collector of Customs, and the appellate authority may thereupon make such further inquiry as it may consider necessary, and, after giving him an opportunity of being heard if he so desires, pass such order as it thinks fit, confirming, altering or annulling the decision or order appealed against:

Provided that the appellate authority may, if it is satisfied that the appellant was prevented by sufficient cause from presenting the appeal within the aforesaid period of three months, allow it to be presented within a further period of two months:

Provided further that no order confiscating goods of greater value, or enhancing any fine in lieu of confiscation, or imposing or enhancing any penalty, or requiring payment of any duty not levied or short-levied shall be passed unless the person affected thereby has been given an opportunity of showing cause against it and of being heard in person or through a counsel or other person duly authorised by him.”;

(5) for section 196 the following shall be substituted, namely:-

“196. Revision by the Government.- The Government may, on the application of any person aggrieved by any decision or order passed under section 193 or section 194 by an officer of customs or the Board, or an order passed under section 195 by the Board confiscating goods of greater value or enhancing any fine in lieu of confiscation or imposing or enhancing any penalty or requiring payment of any duty not levied or short-levied, if the application is made within four months of the date of such decision or order, pass such order in relation thereto as it thinks fit :

Provided that the Government may, if it is satisfied that the applicant was prevented by sufficient cause from presenting the application within the aforesaid period of four months, allow it to be presented within a further period of four months:

Provided further that no order confiscating goods of greater value, or enhancing any fine in lieu of confiscation, or imposing or enhancing any penalty, or requiring payment of any duty not levied or short-levied shall be passed unless the person affected thereby has been given an opportunity of showing cause against it and of being heard in person or through a counsel or other person duly authorised by him.”; and

(6) in Chapter XIX, after section 196, the following new section 196A shall be added, namely:-

“196A. Appearance by authorised representative.- (1) Notwithstanding anything contained in this Act, any person, who is entitled or required to attend before any officer of customs, an appellate authority, the Board or the Government in any proceedings under this Act or any rules made thereunder, otherwise than when required under law to attend personally, may attend in such proceedings by a person authorised by him in writing in this behalf, being a relative of, or a person regularly employed by, the aggrieved person, or an advocate who is entitled to plead in any Court of Law, or a Customs Consultant as defined and licensed under rules prescribed in this behalf, and not being disqualified under sub-section (2).

(2) No person who has been dismissed from Government service shall be qualified to represent a person under sub-section (1); and if any advocate or Customs Consultant is found guilty of misconduct in connection with any customs proceedings by the authority empowered to take disciplinary action against members of the profession to which he belongs, or if any other person is found guilty of such misconduct by the Collector of Customs, the Collector of Customs may direct that he shall be thenceforward disqualified to represent a person under sub-section (1):

Provided that-

Section 15. Amendment of the Third Schedule, Ordinance XLV of 1976

In the Finance Ordinance, 1976, in the Third Schedule, in Part I, in Paragraph A, in the Explanation, in clause (a), for the words “this Act” the word “this Ordinance” shall be substituted.

Section 16. Income-tax and Super-tax

(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, 1977,-

(2) In making any assessment for the year beginning on the first day of July, 1977,-

(3) In making any assessment for the year beginning on the first day of July, 1977, 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 Fourth 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 Fourth Schedule, no deduction in respect of any allowance or sums referred to in 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, 1977, where the total income of an assessee, not being a company to which the proviso to sub-paragraph (1) of paragraph A of Part II of the Fourth 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 :