59.    Transfer  of   ownership.-   No   registered   person  shall   transfer   any   movable   or immovable property under his business enterprise or the ownership of his business until he makes full payment of all value added tax or, where applicable, value added tax and supplementary duty payable under this Act:

Provided  that  when  the  buyer  of  movable  or  immovable  properties  or  ownership submits unconstitutional bank guarantee of any scheduled bank relating to the payment of value added  tax or value added tax and supplementary duty, as the case may be, payable, the concerned  Commissioner upon proper consideration and on terms set by

him, can issue order for the transfer.

58. Compensation for loss or damage shall not be payable except on proof of negligence  or  willful  act.-  No  owner  of  any  goods  shall  be  entitled  to  demand compensation for any damage or loss of goods during  the period  it remains in any godown of the value added tax department, or in any customs area or wharf or in any landing place,  while under the supervision  of any value added tax officer, or under lawful seizure, unless it be proved that such loss or damage was occurred due to willful negligence or whimsical act of the said officer

57. Issue of orders, decisions, etc.- Any order or decision or summon or notice under this Act shall be issued.

(a) by handing over the order, summon or notice to the person for whom it is intended or to his agent or by sending it to him or to his agent by registered post with acknowledgment due; or

(b) by displaying it in the notice board of the local value added tax office, if the order,  decision or notice cannot be served in any of the manners laid down in clause (a).

the amount recoverable to the person under obligation to pay the amount, and shall send it to the District collector under whose jurisdiction thee said person resides or owns any property or conducts any business and the Collector shall, on receipt of the certificate, proceeds to recover the amount specified in the certificate as a public demand or arrears of land revenue.

(3)     The concerned value added tax officer may, at any time after sending a certificate under sub-section (2) to the District Collector with competent jurisdiction, amend or withdraw it or suspend the proceedings relating to the collection of the money specified in it or send a new certificate canceling the earlier one:

Provided that, where the concerned District Collector has either initiated the action to collect the money mentioned in the certificate or the money has been collected wholly or in part before the withdrawal of the certificate, the certificate shall be deemed as not being withdrawn.

(4)     If the concerned person or the bank authority fails to comply with the directives given in the notice served under clause (b) of sub-section (1), the amount specified in the said notice shall be treated as arrear of revenue due form such person or from the bank and shall be collected as an arrear of revenue.

(5)     The concerned value added tax officer may, at any time, rectify the amount of money as demanded  under clause (b) of sub-section (1), or extend the time for its payment or amend or cancel the notice issued or direct to suspend the proceedings of collection of money.

55.    Recovery of arrears or short-paid value added tax and other duties and taxes.-

(1)     In  a  case  where  value  added  tax  or,  where  applicable,  value  added   tax  and supplementary duty due on goods or services provided has not been charged or paid or has been short-imposed or short-paid or has been erroneously refunded value added tax, supplementary duty, Customs Duty, Excise Duty and other duties and taxes (excluding Advance Income Tax)  has erroneously been given back under section 13 or duty and taxes  payable  on  any  goods  supplied  or  service  rendered  in  Bangladesh,  has  been adjusted due to inadvertence or wrong  interpretation, the concerned value added tax officer shall, within 5 (five) years from the date on which the said duty or value added tax become payable or was short-paid or refunded or  repaid as drawback or adjusted issue  a  show  cause   notice  [with  supporting   information   papers  or  documents] demanding  the  payment  of  the  duty  or  value  added  tax  within  the  time  limit  as mentioned therein.

Provided that where a registered person or an institution with a view to evading tax, conceals  any information or misinterprets or gives false statement in value added tax registration or  current account, or issues any invoice with false statement, the officer shall not be barred to get refund or value added and in such a case the embargo of 5 (three) years shall not be applicable.

(2)     In the case of imported goods, if any value added tax or, where applicable, value added tax and supplementary duty has not, for any reason, been paid or has been short-paid or refunded erroneously, it shall be collected in accordance with the provisions of section

32 and Section 83A of the Customs Act.

(3)     If the person from whom duty and taxes have been demanded under sub-section (1) complains  in writing against the show cause notice issued under that sub-section, he shall be given an  opportunity of being heard. Thereafter, the value added tax officer may, after considering the objection raised by the said person within 120 (one hundred and twenty) days of the submission of the objection, shall refix finally, if necessary, the amount of duty and taxes demanded by the  notice, or where no objection is raised, within 120 (one hundred  and twenty) days of the  notice issued under the said sub- section and the person shall be bound to pay the amount of duties and taxes demanded in the notice or, where applicable, so refixed.

(4)     The Commissioner may, if the person from whom duties and taxes been demanded under  sub-section(1)  desires in writing to pay the demanded amount in installments, order to pay the taxes and duties, in such installments and terms as he may specify:  .

Provided  that,  the  time-limit  for  payment  of  the  installments  shall  not  exceed  six months.

competent jurisdiction, or shall send him to the custody of the said Magistrate.

(b)     if it appears to the value added tax Officer that there is no sufficient evidence or reasonable ground to suspect, the officer shall, subject to surely or undertaking without  surety  according to his  direction,  grant  him bail  to appear before  the Magistrate  of   the   competent  jurisdiction  as  and  when  the  Magistrate  may summon, and shall send  a report to the officer senior to him with details of the case.

53.    Procedure  to be followed by officer in charge  of Police Station.- The Officer in charge of the Police Station to whom the person under section 52 is forwarded, shall grant him bail to appear before the Magistrate of the competent jurisdiction or, if ball is not granted, forward him to the custody of the said Magistrate.

52.    Disposal of arrested person.- Any person arrested under this Act shall be forwarded without  delay to the nearest value added tax officer who has been duly authorized in this behalf by a Commissioner, value added tax to forward such arrested person before a Magistrate or, if there is no such value added tax officer within reasonable distance, to the officer in-charge of the nearest police station.

51.    Procedure of search and arrest.- All search and arrest under this Act or the Rule made there  under  shall  be  conducted  in  accordance  with  the  provisions  of  the  Code  of Criminal Procedure relating to search and arrest.

50.    Offence  for  which  arrest  cannot  be  made  without  a  warrant.-  Notwithstanding anything  contained in  the  Code  of Criminal  Procedure,  no offender  for  an  offence mentioned in section 37 shall be arrested without a warrant under the said Code.