Explanation: In this table, value of goods or taxable service shall not include the value of the transport carrying the seized goods or service.]

39. Extent of confiscation.-

(1)     The confiscation of any goods under this Act shall also include the container in which the goods are found and shall other things found in that container.

(2)     Any kind of transport used for transporting goods liable to confiscation under this Act shall also be liable to confiscation:

Provided that if a transport liable to confiscation under this sub-section is seized, the Officer specified in the Rules may, pending adjudication of the transport and the goods carried in it, allow interim release to it as per provisions of the Rules.

(3)     The confiscation in the case of a vessel shall include its tackle, appliances and furniture.

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.

37b. Special Jurisdiction of Special Judge.- (1) Special Judge will remain empowered to issue any  directive, with penalties for offences committed under this Act and where

applicable   further   investigation,  seizure  of   properties,   attachment   and   order  of confiscation.

(2) If Special Judge orders for further investigation in any case filed under this Act, he will fix a timeframe to the investigator for investigation and submission of report in the order and that timeframe must not exceed a period of 6 (six) months.

37a. Adjudication by Special Judge. –

(1)     Whatever be there in the Code of Criminal Procedure, 1898 (Act V of 1898) or in other Acts, in cases of awarding punishment by Special Judge for the offences described in Sub-Section-2 of  Section-37 of this Act; it will be adjudicated by him in the manner that those offences are scheduled offences of Criminal Law amendment Act, 1958 (Act No. XL of 1958).

(2)     Special Judge will not accept any offence for adjudication under this Act, if it is not referred to him in written manner by an officer of Value Added Tax not below the rank of an Assistant Commissioner with prior approval from the Board.

(3)     The office or jurisdiction of the officer of Value Added Tax described in Sub-Section-2 will be considered as falling under the jurisdiction of the Special Judge trying the case.

deposited to the government treasury in time; then concerned Commissioner will have power to impose BDT 25,000.00 (twenty five thousand) personal fine upon the  person  who  has  deducted  VAT  at  source  or  upon  the  person  who  was responsible to  deposit  the money to the government treasury or upon the Chief Executive of the concerned organization.

(4)     Notwithstanding anything contained any where in the Act, if a registered person fails to pay value added tax or, value added tax and supplementary duty,, as the case may be, if applicable, even after being notified for the purpose twice by the concerned officer or fails to pay value added tax or value added tax and supplementary duty, as the case may be, within three months after the expiry of tax period or commits any offence at least twice as mentioned in sub-section (2) and section 38 in any twelve months period or if a person required to be registered fails to registered fails to register within one month of order for compulsory registration under sub-section (40 of section 15, then

(a)     in the  case  of registered  person,  his business  premises  can  be closed  and  his registration can also be cancelled; and

(b)     in the case of a person  required  to be registered, his business  premise can be closed.

(5)     No monetary penalty except the penalty imposed by a Court of Magistrate, shall be imposed  upon the concerned person nor shall his business premise be put under lock and  key;  nor  shall  his  registration  be  cancelled  without  giving  him  a  reasonable opportunity of being  heard (including opportunity  of being heard personally if he so desire, or being heard through his nominated counsel).

(6)     Whatever be there in the other part of this Act, if any person is proved guilty in the Court of  Special Judge for offences described in Sub-Section-2, he can be awarded a minimum three  months and maximum two years imprisonment or a fine of minimum equivalent  or  maximum   two  and  half  times  the  involved  Value  Added  Tax  or circumstantially, Value Added Tax and Supplementary Duty or with both the fines.

36.    Examination of return. –

(1)     The concerned officer shall examine according to the procedure prescribed by rules, the return submitted by a person under section 35 as soon as possible and, on examination, if  it  is  proved  that  value  added  tax  or,  where  applicable,  value  added  tax  and supplementary duty paid by him is less than the value added tax or, where applicable, value added tax and supplementary duty payable under this Act, the said officer shall direct the person, by order, to  pay within seven days of the receipt of the order, the unpaid  amount  of  Value  Added  Tax  or,  where  applicable,  value  added  tax  and supplementary duty,

(a)     in the case of supply of goods; by adjustment in the Current Account; and

(b)     in the case of providing of service, in the manner determined by the officer in this behalf.

(2)     If, on examination under sub-section  (1), it is proved that the person has paid value added tax or, where applicable, value added tax and supplementary duty more than the amount of value  added tax or, where applicable, value added tax and supplementary duty payable under this Act, the concerned officer shall, by order, give an opportunity to, the person to adjust the excess value added tax or, where applicable, value added tax and supplementary duty, against the  amount of value added tax or, where applicable, value added tax and supplementary duty payable in the next tax period.

(3)     During examination of a return submitted under section 35, if the concerned officer considers  it  necessary  to  determine  proper  input-output  co-efficient  of  any  taxable goods, or finds that the taxable goods or service provided and the money received from it have been shown less  than  actual quantity of the goods or service and amount of money, he may take step for  necessary scrutiny to determine the correct input-output coefficient of the goods or service and the amount of money received from it.

(4)     In a case  where  a registered person fails  to  submit  a return under section 35,  or  provides information in the return submitted under the said section, which is incorrect or he has reason to believe it to be incorrect,  as a result of which the amount paid as value added tax or, where applicable, value added tax and supplementary duty becomes less than the actual or, in the case of export, demands more drawback than the actual amount, the concerned officer may, without prejudice to the provisions of penalties under this Act or the Rules and after giving to the person a reasonable opportunity of being heard, determine the payable amount of value added tax or calculate the amount of drawback on the basis of the information collected by any value added tax officer or on the basis of scrutiny made under subsection (3) and the payment of value added tax  or,  where applicable, value  added  tax and  supplementary  duty  so determined  or

calculation of drawback so made shall be obligatory to the person.

35.    Submission  of  return.-  A  manufacturer  or  producer  or  trader  of  taxable  goods  or provider  of taxable service shall submit a return to the concerned tax officer within prescribed  time  in  the  form  and  manner  prescribed  by  rules  for  every  tax  period, showing therein all of his tax liabilities under this Act, within the specified date.

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34A. Issuance of attested copy of value added tax documents.- An Officer not below the rank of an Assistant Commissioner of value added tax, on the basis of application from any person, if satisfied with the matter that the applicant has not resorted to any fraud, or he has no intention to commit any fraud and the demanded value added tax related documents are concerned with  the subject mentioned in the application, then the said Officer may, issue attested copies of such documents, on payment of fees determined from time to time by Boards Order.

34.    Submission  of documents etc.- If, at any time, a value added tax Officer directs a registered  person in this behalf to submit records, commercial documents, etc in his possession or under his control, he shall be under an obligation to submit such records, commercial documents, etc. to the said Officer.