38. Confiscation.-

38. Confiscation.-

(1)     If a person required to be registered, manufactures or produces or involves in trading of any taxable goods before registration, those goods shall be liable to confiscation; or

(2)     If a registered person.

(a)     removes any taxable goods from the place of business without chalan (invoice); or

(aa)  supplies goods or renders service without paying the tax mentioned in the invoice or the tax applicable to concerned goods or service; or

(b)     removes  such  taxable  goods  from  the  business  premise  with  chalan  (invoice)

which does not accompany the goods up to its destination;

(c)     fails to comply with the provisions of sub-section (4a) of section 6, then those goods   shall  be  liable  to  confiscation   and  the  said  registered   person,  his representative or any person involved with the said activates shall be liable to a monetary penalty of an amount not less than equal amount and not more than two and half time of the amount of  the value added tax or, where applicable, value added tax and supplementary duty payable on the goods.

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