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.

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