62. Production of certificate of tax clearance, etc. before any officer of 1[immigration or] customs

62. Production of certificate of tax clearance, etc. before any officer of ¹[immigration or] customs.---      

²[(1) Subject to the provisions of rule 63, every person who is not domiciled in Bangladesh shall be required to produce a tax clearance certificate or exemption certificate to an officer of immigration or customs for examination before he leaves Bangladesh.]

(2)   In the case of a person who claims to be domiciled in Bangladesh, the ³[officer of immigration or] customs the officer of customs and the owner of charter of a ship or aircraft may accept any of the following evidences of nationality, namely :--
a) a passport issued by the Government; or

b)  a  certificate  of  nationality  or  domicile  issued  by  a  District  Magistrate  or  the Government.

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¹.Subs. by S.R.O. No 176-L/99,dt.01-07-1999

².Subs. by S.R.O. No 176-L/99,dt.01-07-1999

³.Subs. by S.R.O. No 176-L/99,dt.01-07-1999

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