55. Recovery of arrears or short-paid value added tax and other duties and taxes.-

55.    Recovery of arrears or short-paid value added tax and other duties and taxes.-

(1)     In  a  case  where  value  added  tax  or,  where  applicable,  value  added   tax  and supplementary duty due on goods or services provided has not been charged or paid or has been short-imposed or short-paid or has been erroneously refunded value added tax, supplementary duty, Customs Duty, Excise Duty and other duties and taxes (excluding Advance Income Tax)  has erroneously been given back under section 13 or duty and taxes  payable  on  any  goods  supplied  or  service  rendered  in  Bangladesh,  has  been adjusted due to inadvertence or wrong  interpretation, the concerned value added tax officer shall, within 5 (five) years from the date on which the said duty or value added tax become payable or was short-paid or refunded or  repaid as drawback or adjusted issue  a  show  cause   notice  [with  supporting   information   papers  or  documents] demanding  the  payment  of  the  duty  or  value  added  tax  within  the  time  limit  as mentioned therein.

Provided that where a registered person or an institution with a view to evading tax, conceals  any information or misinterprets or gives false statement in value added tax registration or  current account, or issues any invoice with false statement, the officer shall not be barred to get refund or value added and in such a case the embargo of 5 (three) years shall not be applicable.

(2)     In the case of imported goods, if any value added tax or, where applicable, value added tax and supplementary duty has not, for any reason, been paid or has been short-paid or refunded erroneously, it shall be collected in accordance with the provisions of section

32 and Section 83A of the Customs Act.

(3)     If the person from whom duty and taxes have been demanded under sub-section (1) complains  in writing against the show cause notice issued under that sub-section, he shall be given an  opportunity of being heard. Thereafter, the value added tax officer may, after considering the objection raised by the said person within 120 (one hundred and twenty) days of the submission of the objection, shall refix finally, if necessary, the amount of duty and taxes demanded by the  notice, or where no objection is raised, within 120 (one hundred  and twenty) days of the  notice issued under the said sub- section and the person shall be bound to pay the amount of duties and taxes demanded in the notice or, where applicable, so refixed.

(4)     The Commissioner may, if the person from whom duties and taxes been demanded under  sub-section(1)  desires in writing to pay the demanded amount in installments, order to pay the taxes and duties, in such installments and terms as he may specify:  .

Provided  that,  the  time-limit  for  payment  of  the  installments  shall  not  exceed  six months.

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