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7| m¤ú~iK ïé Av‡ivc|― (1) wejvm cY¨, AZ¨vek¨K b‡n Ges
mvgvwRKfv‡e Abwf‡cÖZ Ges Ab¨vb¨ cY¨ I †mev hvnvi Dci Rb¯^v‡_©
m¤ú~iK ïé Av‡ivc Kiv hyw³hy³ Z„Zxq Zdwm‡j DwjøwLZ Ggb cY¨ I
†mev hvnv evsjv‡`‡k mieivnK…Z, Avg`vwbK…Z ev cÖ`Ë nq Dnvi Dci
D³ Zdwm‡j DwjøwLZ nv‡i m¤ú~iK ïé Av‡ivwcZ nB‡e|
(2) m¤ú~iK ïé Av‡iv‡ci D‡Ï‡k¨ cY¨ ev †mevi g~j¨ nB‡e,
(K) Avg`vwbK…Z c‡Y¨i †¶‡Î, Avg`vwb ïé Av‡iv‡ci j‡¶¨
Customs Act Gi Section 25 A_ev section 25A Gi Aaxb
Avg`vbx ïé Av‡ivcbxq g~‡j¨i mwnZ Avg`vbx ïé †hvM Kwiqv
†h g~j¨ nq †mB g~j¨;
(L)evsjv‡`‡k cÖ¯‘ZK…Z ev Drcvw`Z c‡Y¨i †¶‡Î, cÖ¯‘ZKviK ev
Drcv`K KZ©„K Ges Ki‡hvM¨ Ab¨vb¨ c‡Y¨i †¶‡Î e¨emvqx
KZ…©K D³ c‡Y¨i †µZvi wbKU nB‡Z cÖvc¨ cY hvnv‡Z g~j¨
ms‡hvRb Ki I m¤ú~iK ïé AšÍfy©³ _vwK‡e bv;
(M)evsjv‡`‡k cÖ`Ë †mevi †¶‡Î, †mev cÖ`vb eve` me©‡gvU cÖvwß
hvnv‡Z g~j¨ ms‡hvRb Ki I m¤ú~iK ïé AšÍfy©³ _vwK‡e bv ;
Ges
(N)†h c‡Y¨i †¶‡Î LyPiv g~‡j¨i wfwˇZ g~j¨ ms‡hvRb Ki
Av‡ivwcZ nB‡e †mB c‡Y¨i †¶‡Î m¤ú~iK ïé Av‡iv‡ci
D‡Ï‡k¨ GB AvB‡bi aviv 5(3) G ewY©Z LyPiv g~j¨ D³ c‡Y¨i
g~j¨ ewjqv we‡ewPZ nB‡e|
(3) g~j¨ ms‡hvRb Ki †h mgq I c×wZ‡Z cÖ`vb Kiv nq †mB GKB mgq
I c×wZ‡Z m¤ú~iK ïé cÖ‡`q nB‡e|

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Vat act bangladesh in bangla and english imposition of supplementary duty

  • 1. 7| m¤ú~iK ïé Av‡ivc|― (1) wejvm cY¨, AZ¨vek¨K b‡n Ges mvgvwRKfv‡e Abwf‡cÖZ Ges Ab¨vb¨ cY¨ I †mev hvnvi Dci Rb¯^v‡_© m¤ú~iK ïé Av‡ivc Kiv hyw³hy³ Z„Zxq Zdwm‡j DwjøwLZ Ggb cY¨ I †mev hvnv evsjv‡`‡k mieivnK…Z, Avg`vwbK…Z ev cÖ`Ë nq Dnvi Dci D³ Zdwm‡j DwjøwLZ nv‡i m¤ú~iK ïé Av‡ivwcZ nB‡e| (2) m¤ú~iK ïé Av‡iv‡ci D‡Ï‡k¨ cY¨ ev †mevi g~j¨ nB‡e, (K) Avg`vwbK…Z c‡Y¨i †¶‡Î, Avg`vwb ïé Av‡iv‡ci j‡¶¨ Customs Act Gi Section 25 A_ev section 25A Gi Aaxb Avg`vbx ïé Av‡ivcbxq g~‡j¨i mwnZ Avg`vbx ïé †hvM Kwiqv †h g~j¨ nq †mB g~j¨; (L)evsjv‡`‡k cÖ¯‘ZK…Z ev Drcvw`Z c‡Y¨i †¶‡Î, cÖ¯‘ZKviK ev Drcv`K KZ©„K Ges Ki‡hvM¨ Ab¨vb¨ c‡Y¨i †¶‡Î e¨emvqx KZ…©K D³ c‡Y¨i †µZvi wbKU nB‡Z cÖvc¨ cY hvnv‡Z g~j¨ ms‡hvRb Ki I m¤ú~iK ïé AšÍfy©³ _vwK‡e bv; (M)evsjv‡`‡k cÖ`Ë †mevi †¶‡Î, †mev cÖ`vb eve` me©‡gvU cÖvwß hvnv‡Z g~j¨ ms‡hvRb Ki I m¤ú~iK ïé AšÍfy©³ _vwK‡e bv ; Ges (N)†h c‡Y¨i †¶‡Î LyPiv g~‡j¨i wfwˇZ g~j¨ ms‡hvRb Ki Av‡ivwcZ nB‡e †mB c‡Y¨i †¶‡Î m¤ú~iK ïé Av‡iv‡ci D‡Ï‡k¨ GB AvB‡bi aviv 5(3) G ewY©Z LyPiv g~j¨ D³ c‡Y¨i g~j¨ ewjqv we‡ewPZ nB‡e| (3) g~j¨ ms‡hvRb Ki †h mgq I c×wZ‡Z cÖ`vb Kiv nq †mB GKB mgq I c×wZ‡Z m¤ú~iK ïé cÖ‡`q nB‡e|