135. Notice of demand.-

135.  Notice  of  demand.- 

(1)  Where  any  tax  is  payable  in  consequence  of  any assessment made or any order passed under or in pursuance of this Ordinance, the  Deputy  Commissioner  of  Taxes  shall  serve  upon  the  assessee  (which expression  includes  any  other  person  liable  to  pay  such  tax)  a  notice  of demand  in  the  prescribed  form  specifying  therein  the  sum  payable  and  the time  within  which,  and  the  manner  in  which,  it  is  payable,  together  with  a copy of an assessment order.

¹[(1A) Where any amount of tax is refundable in  consequence of any order, ²[except an order passed under section 83A and 83AA in pursuance of this Ordinance,] the Deputy Commissioner of Taxes shall specify in the notice referred to in sub-section (1) the sum refundable to the assessee together with a copy of  an  assessment  order  and  a  refund  voucher  unless  such  refund  is  set  off against tax as per provision of section 152.]

³[(1B) The Deputy Commissioner of Taxes shall not set off without giving the assessee an opportunity of being heard and in that case refund voucher for the amount due for refund, if any, shall be issued within a  period not exceeding thirty days from the date of assessment.

(1C) Where the Deputy Commissioner of Taxes fails to issue refund voucher for  any  refund  due  to  an  assessee  within  the  time  specified  in  this  section, such  failure  on  the  part  of  the  Deputy  Commissioner  of  Taxes  shall  be construed as misconduct.]

(2) Where the assessee upon whom a notice of demand has been issued under sub  section  (1)  makes  an  application  in this  behalf before  the  expiry  of  the date of payment specified in the notice, the Deputy  Commissioner of Taxes may extend the time for payment or allow payment by installments subject to such conditions, including payment of interest on the amount payable, as he may think fit in the circumstances of the case.

(3) If the sum payable is not paid within the time specified in the notice of demand issued under sub-section (1) or, as the case may be, within the time as extended under sub-section (2), the assessee shall be deemed to be in default:

Provided  that  where  the  assessee  has  presented  an  appeal  under  this Ordinance  in  respect  of  the  assessment  of  imposition  of  the  tax  or  of  the amount thereof,
⁴[ the Deputy Commissioner of Taxes shall] treat the assessee as not being in default for so long as such appeal is not disposed of.

(4) If, in a case where payment by installment has been allowed under sub section (2), the assessee commits default in paying any one of the installments within the time fixed therefor, the assessee shall be deemed to be in default as to  the  whole  of  the  amount  then  outstanding,  and  the  other  installment  or installments  shall  be  deemed  to  have  been  due  on  the  same  date  as  the installment in respect of which default has actually been committed was due for payment.

(5) Where an assessee has been assessed in respect of income arising outside Bangladesh in a country the laws of which prohibit or restrict the remittance of money to Bangladesh, the Deputy Commissioner of Taxes shall not treat the  assessee  as  in  default  in  respect  of  that  part  of  the  tax  which  is  due  in respect of such amount of income as cannot, by reason of the prohibition or restriction,  be  brought  into  Bangladesh,  and  shall  continue  to  treat  the assessee as not in default in respect of such part of the tax until the prohibition or restriction is removed.

Explanation.-For the purposes of this section, income shall be deemed to have been brought into Bangladesh if it has been or could have been utilized for the purposes  of  any  expenditure  actually  incurred  by  the  assessee  outside Bangladesh or if the income, whether capitalized or not, has been brought into Bangladesh in any form.

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¹Ins by F.A. 2000
²Deleted F.O. 2008
³Ins by F.A 2002

 ⁴Subs. for "the Deputy Commissioner of taxes may, in his discretion," by F.A. 1995

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