40.    Power  of  adjudication.-  Adjudication  relating  to  any  confiscation  or  levy  of  any penalty under this Act or any Rules made thereunder, shall be made,

(a)     in case of import and export, in accordance with the provision of section 179 of the

Customs Act 1969; and

(b)     in case of supply of goods and providing of service, by the value added tax Officers according to the following table:

Nature of

Adjudication

Empowered

Officer

Power

Confiscation      of     goods     or service  and         imposition          of monetary                  penalty or imposition      of                        monetary penalty relating to tax evasion or confiscation or tax evasion

Commissioner              Value of the goods or taxable services when exceeds Tk. 15 lakh;

Additional

Commissioner

Value of the goods or taxable services not exceeding Tk. 15 lakh;

Joint Commissioner      Value of the goods or taxable services not  exceeding  Tk.  10 lakh;

Deputy

Commissioner

Assistant

Commissioner

Value of the goods or taxable services  not  exceeding  Tk.  5 lakh;

Value of the goods or taxable services  not  exceeding  Tk.  3 lakh;

Imposition        of        monetary penalty  other  than  those  of claue (a)

Revenue Officer          Value of the goods or taxable services  not  exceeding  Tk.  1 lakh;

Divisional Officer        Full power