49. Power to Arrest
49. Power to Arrest.- Any value added tax officer authorized by the Board in this behalf, may arrest any such person who, the said officer believes or has reason to believe, has committed an offence punishable under this Act.
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48A. Delegation of the power of Magistrate to value added tax Officer
48A. Delegation of the power of Magistrate to value added tax Officer.- To achieve the objectives of this Act and the rules made there under, the Government may, by notification in the official Gazette, delegate to a value added tax officer, not below the rank of an Assistant commissioner, the powers of a First Class Magistrate specified in Schedule III of the Code of Criminal Procedure, 1898 (Act V of 1898), hereinafter referred to as the Code of Criminal Procedure, to exercise the powers conferred under section 36 of Code of Criminal Procedure.
48. Power to search
48. Power to search.- Any value added tax officer, not below the rank of an Assistant
Commissioner of BAT may, if he believes or has reasonable grounds to believe that, any goods or service liable to levy of value added tax is or has been supplied, delivered or transported, in contravention of any provision of this Act or the rules from or by any place, house, premises, vessel or any other transport, authorize by order or in writing any value added tax officer to enter such place, house, premises, vessel or any other transport and in such order authority may also be given to search such place, house and premises, vessel and other transport.
45. Power of review by the Government.
45. Power of review by the Government.-. The Government may pass order as it deems fit, on consideration of an application of any person aggrieved by a decision or order of the Board under section 43 or an order under section 43 of confiscation goods of greater value or increasing the amount of fine in lieu of confiscation, or imposing monetary penalty or compelling to pay any non-levied or short-levied tax, if the application is made within four months from the date of such order or decision:
Provided that the Government may, if satisfied that the applicant had not been able to submit the application within the aforesaid four months period for some justified reasons, allow the applicant to submit application within four months next following the said period:
Provided further that an order of confiscation of goods of enhanced value, or increasing the amount of fine in lieu of confiscation, or imposing fine, or direction to pay non- levied or short-levied value added tax or, where applicable, value added tax and supplementary duty shall not be made without giving the person likely to be aggrieved by it an opportunity of showing cause against it or being heard in person or through a counsel or any other person duly authorized by him.
47. Power of the Government to call for and examine records, etc.
47. Power of the Government to call for and examine records, etc.- The Government may, at its own motion, or on an application from any person, call for and examine any record related to any proceedings of order under this Act or the rules, within one year of such order to satisfy about the legality and fairness of it and can order in the manner it thinks after rectifying any mistake or error apparent on examination;
Provided that no order of confiscation of goods of enhanced Value, or increasing the amount of fine in lieu of confiscation or imposing fine or directing to pay non-levied or short-levied value added tax or, where applicable, value added tax and supplementary duty shall be made without giving the person likely to be aggrieved by it an opportunity of showing cause or being heard in person or through a counsel or any other person duly authorized by him:
Provided further that in a case where a person failed to avail himself of the opportunity of filing an appeal under section 42 though such opportunity was available to him, his application under this sub-section shall not be acceptable.
46. Appearance by authorized representative and value added tax consultant, etc.
46. Appearance by authorized representative and value added tax consultant, etc.-
(1) Any person who is entitled, or summoned, to appear before any value added tax officer, appellate authority, the Board, or the Government in connection with any proceedings under this Act or Rules made there under may appear by a person mentioned in section
196k of the Customs Act and the provisions of that section shall apply to him as if it were enacted under this Act for appearance under this section.
(2) The Board may issue license to any person to plead as value added tax consultant, for the purpose of any proceedings under this Act or the Rules made there under, to perform any act related to value added tax or to appear according to sub-section (1) before any officer, or authority, mentioned in that sub-section or the Board or the Government on behalf of any registered or registerable person or to advise him on any matter which has arisen or which may arise from this Act or the Rules.
44. Power of the Board to rectify errors, etc.-
44. Power of the Board to rectify errors, etc.-
(1) The Board may, rectify any apparent error or incorrectness from the record of any order passed under the provisions of this Act or the rules suo moto or on an application by any person within one year of giving such order:
Provided that no rectification to increase the amount of penalty or to impose an increased amount of fine or greater amount of value added tax or, where applicable, supplementary duty can be made without giving the person likely to be aggrieved by such rectification an opportunity of being heard in person or through a counsel or any other person duly authorized by him:
Provided further that no application under this sub-section ;hall be acceptable in a case where the applicant did not avail himself of the opportunity of filing an appeal under section 42 bough he had such opportunity.
(2) No proceeding under sub-section (1) shall be initiated in a e where an application has been made under section 45, and where such an application is pending proceedings so
initiated shall abate.
43. Power of the Board to requisition and examine records, etc.-
43. Power of the Board to requisition and examine records, etc.-
(1) The Board may suo moto call for and examine the records of any proceedings under this Act in order to satisfy itself about the legality and appropriateness of any decision or order passed by any value added tax officer subordinate to it, and can pass such order as it deems proper:
Provided that no order of confiscation of goods of higher value, or increasing the amount of fine in lieu of confiscation, or imposing fine, or paying non-levied or short- levied value added tax or, where applicable, value added tax and supplementary duty, shall be given without giving the person likely to be aggrieved by it an opportunity of showing cause or being heard in person or through a counselor or any other person duly authorized by him. .
(2) No record on the proceeding relating to an order or decision of any BAT officer can be called for and examined under sub-section (1) after the expiry of 2 'years of giving such order or decision.
(3) In a case where any appeal under sub-section (1) of section 42 is pending, no proceeding under sub-section (1) shall be initiated till the disposal of the appeal.
42. Appeal.-
42. Appeal.-
(1) Any value added tax Officer or any person aggrieved by any decision or order given by a value added tax Officer under this Act or the Rules, may appeal against such order, within ninety days of giving such decision or order, except against an order of seizure or sale issued under section 56 in case of supply of goods or providing of services of those issued under section 82 and 98 of the Customs Act in the case of imported goods,
(a) to the Commissioner (Appeal), against the decision or order issued by an
Additional Commissioner or any value added tax Officer subordinate to him; and
(b) to the Customs, Excise and Value Added Tax Appellate Tribunal, constituted under section 196 of the Customs Act, hereinafter called the Appellate Tribunal, against, the decision or order issued by the Commissioner, the Commissioner (Appeal) or any value added tax officer of equivalent rank and status; and
(c) to the High Court Division of Bangladesh Supreme Court, if the decision or order is passed by the Appellate Tribunal.
(1a) Following the acceptance of an appeal under subsection (1),-
(a) if the appeal is filed to the Commissioner (Appeal), Commissioner (Appeal) may conduct an enquiry about the appeal if he considers it necessary or collect information and may, after giving to the appellant reasonable opportunity of being beard, uphold the decision or order appealed against, or amend it, or reject it or give such fresh decision or order as he deems fit:
Provided that if the Commissioner (Appeal) is satisfied that the appellant could not file the appeal within the said ninety days time due to sufficient reason, he may permit the appellant to file the appeal within next two months following the said period.
(b) if the appeal is filed to the Appellate Tribunal, the appellate Tribunal, shall, notwithstanding anything contained in this Act, dispose of the appeal following, as far as practicable, the provisions of the Customs Act regarding the said Tribunal.
(2) If any person intends to prefer an appeal under subsection (1) against a decision or order relating to a demand of value added tax payable on any goods or service or to a fine charged under this Act, he shall have to pay, at the time of filing his appeal,
(a) in case of an appeal filed to the Commissioner (Appeal), 10% of the tax demanded or where there is no tax demanded, 10% of the monetary fine charged;
(b) in case of an appeal filed to Appellate Tribunal against an order issued by the Commissioner or any value added tax officer of his equivalent rank, 10% of the tax demanded or where there is no tax demanded 10% of the monetary fine imposed;
(c) in case of an appeal filed to the Appellate Tribunal against an order of the Commissioner (Appeal), 10% of the tax demanded or where there is no tax demanded 10% the monetary fine charged, in the Government treasury or to a value added tax officer authorized by the Government in this behalf.
(2a) When tax cannot be determined instantly on the basis of relevant decision, such decision shall continue to be effective until the appeal filed under section 42{1) is disposed off
(3) No appeal under sub-section (1) shall be filed against any decision or order after any proceeding under section 43 has been initiated by the hoard relating to such order or decision.
(4) When an appeal has been filed under Sub-Section-1 or as the case may be under Sub- Section-1(a), the Commissioner (Appeal) or as the case may be the Appellate Tribunal
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is obligated to dispose of the case with 9 (nine) months.
Proved that if Commissioner (Appeal) or as the case may be Appellate Tribunal fails to give decision disposing off the appeal within the stipulated timeframe, it will be considered that the appeal has been granted.
(5) If any appeal filed to the Board under section 42 within the specified date or any appeal order given by the Board or any matter arising out of or relating to such appeal remains undisposed of or unimplemented immediately before the said date, as the case may be, it shall be transferred to the Appellate Tribunal on the specified date and shall, as far as practicable, be disposed of by the Appellate Tribunal in accordance with the procedure specified in section 196 of the Customs act.
Explanation: In this section, ‘specified date’ shall mean the lst October, 1995.
41. Imposition of penalty in lieu of confiscation
41. Imposition of penalty in lieu of confiscation.- When a decision is taken for confiscation of any goods under this Act or the Rules, the adjudicating Officer may give the owner of the goods an opportunity to redeem the goods paying, in lieu of confiscation, taxes payable on the said goods, other Government dues, monetary penalty and such amount of fine as the adjudicating officer may deem fit;
Provided that none of the provisions in this section shall be applicable in case of import of any goods banned by or under any law.