Income Tax Ordinance

Chapter XIV

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112. Powers under this Chapter not to prejudice other powers.-

CHAPTER XIV
POWERS OF INCOME TAX AUTHORITIES

 

112. Powers under this Chapter not to prejudice other powers.- 

The powers exercisable by income-tax authorities under this Chapter shall not prejudice, unless otherwise provided in the provisions thereof, the powers exercisable under the other provisions of this Ordinance.

113. Power to call for information.-

113.  Power  to  call  for  information.- 

The  Deputy  Commissioner  of  Taxes,  the Inspecting  Joint  Commissioner,1[the  Commissioner,  the  Director  General, Central Intelligence Cell,] or any other officer authorised in this behalf by the Commissioner or the Board may, for the purposes of this Ordinance, by notice in writing, require-

(a) any firm, to furnish him with a statement of the names and addresses of the partners and their respective shares;
(b) any Hindu undivided family, to furnish him with a statement of the names and addresses of the manager and the members of the family;
(c)  any  person,  whom  he  has  reason  to  believe  to  be  a  trustee,  guardian  or agent  to  furnish  him  with  a  statement  of  the  names  and  addresses  of  the persons for or of whom he is trustee, guardian or agent;
(d) any assessee to furnish him with a  statement of the names and address of all  persons  to  whom  he  has  paid  in  any  income  year  any  rent,  interest, commission,  royalty  or  brokerage,  or  any  annuity,  not  being  an  annuity classifiable under the head "Salaries", amounting to more than three thousand taka, together with particulars of all such payment;
(e) any dealer, broker or agent, or any person concerned in the management of a  Stock  Exchange,  to  furnish  a  statement  of  the names  and  addresses  of all persons to whom he or the Exchange has paid any sum in connection with the transfer  of  capital  assets,  or  on  whose  behalf  or  from  whom  he  or  the
Exchange has received any such sum, together with the particulars of all such payments and receipts; or
(f)  any  person,  including  a  banking  company,  to  furnish  information  in relation to such points or matters, or to furnish such statements or accounts giving such particulars, as may be specified in the notice:

Provided  that  no  such  notice  on  a  banking  company  shall  be  issued  by  the Deputy Commissioner of Taxes or the Inspector, without the approval of 2[the Commissioner.
3[, the director General Central Intelligence Cell,] and by any other officer, without the approval of the Board]

 

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1Subs. for "the Commissioner" by F.A. 2004.

2Subs. for "the Commissioner" by F.A. 2004.

3Omitted by F.O. 2007

 

114. Power to Inspect registers of companies.-

114. Power  to  Inspect  registers of  companies.- 

The  Deputy  Commissioner  of Taxes, the Joint Commissioner of Taxes or any person authorised in writing in this behalf by either of them,  may inspect and, if necessary, take copies, or cause copies to be taken, of any register of the members, debenture-holders or mortgagees of any company or any entry in such register.

 

115. Power of survey.-

115. Power of survey.-

(1) For the purpose of survey of liability of any person to tax  under  this  Ordinance,  an  income  tax  authority  may,  notwithstanding anything contained in other provisions of this Ordinance but subject to such directions  or  instructions  as  the  Board  may  issue  in  this  behalf,  enter  any place of premises within the limits or its jurisdiction and-

(a) inspect any accounts or documents and check or verify any articleor thing;
(b) make an inventory of any cash, stock or other valuable articles or things checked or verified by it;
(c) place marks of identification on or stamp the books of accounts or other  documents  inspected  by  it  and  make  or  cause  to  be  made extracts or copies therefrom;
(d)  record  the  statement  of  any  person  which  may  be  useful  for,  or relevant to, any proceeding under this Ordinance; and
(e) make such enquiries as may be necessary.

(2)  Subject  to  the  provisions  of  section  117,  any  income-tax  authority exercising  powers  under  sub-section  (1),  shall  not  remove  or  cause  to  be removed  from  any  place  or  premises  wherein  he  has  entered,  any  books  of accounts or other documents, or any cash, stock or other valuable article or thing.

(3) Every proprietor, employee or other person who may be attending in any manner  to,  or  helping  in,  the  carrying  on  of  any  business  or  profession,  or every person who may be residing in the place or premises in respect of which an income tax authority may be exercising power under sub-section (1), shall in aid of the exercise of such power,-

(a) afford the authority necessary facilities for inspection of books of accounts  or  other documents,  or  for  checking  or  verifying  the  cash, stock  or  other  valuable  article  or  thing  found  in  such  place  or premises; and
(b) furnish such information as the authority may require in respect of any  matter  which  may  be  useful  for,  or  relevant to, any  proceeding under this Ordinance.

 

116. Additional powers of enquiry and production of documents.-

116.  Additional  powers  of  enquiry  and  production  of  documents.- 

(1)  The 1[Senior Commissioner ,the]2[Director-General  of  Inspection], 3[the  Commissioner,  the  director General,  Central  Intelligence  Cell,]  and  the  Inspecting  Joint  Commissioner may,  without  prejudice  to  other  powers  which  they  may  have  under  other provisions  of  this  Ordinance,  make  any  enquiry  which  they  consider necessary as respects any person  liable, or believed by them to be liable, to assessment  under this  Ordinance,  or 4[require  any  such  person  or  any  other person in relation to such enquiry to  appear before him at the time and place as  directed  for  providing  any  information  or  to  produce  or  cause  to  be produced necessary documents, accounts or records including any electronic records  and  systems  referred  to  in  the  Explanation  of  sub-section  (2)  of section  117  under  the  possession  or  control  of  such  person  or  such  other person]

(2)  For  the  purposes  of  sub  section  (1), 5[the Senior Commissioner]  the   6[Directors-General  of Inspection,] 7[the Commissioner,  the  Director  General,  Central  Intelligence Cell,] and the Inspecting Joint Commissioner shall have the same powers as the Deputy Commissioner of Taxes has under this Ordinance for the purposes of  making  enquiry  or  requiring  the  production  of  accounts  or  documents including the powers under section 117(2).

(3) 8[The Commissioner, the director General, Central Intelligence Cell,] the Inspecting  Joint  Commissioner,  the  Deputy  Commissioner  of  Taxes  or  an Inspector, if  he  is so  authorised in  writing,  may,  for  the  purpose  of  making any  enquiry  which  he  considers  necessary,  enter  the  premises  in  which  a person  liable  or  believed  by  him  to  be  liable  to  assessment,  carries  on  his business  or  profession,  and  may  call  for  and  inspect  any  such  person's accounts or any documents in his possession, and may stamp any accounts or documents  so  inspected,  and  may  retain such  accounts  or  documents for so long  as  may  be  necessary  for  examination  thereof  or  for  the  purposes  of  a prosecution:


Provided  that  the  Deputy  Commissioner  of  Taxes  or  an  Inspector  shall  not make  any  enquiries  from  any  scheduled  bank  regarding  any  client  of  such bank  except  with  the  prior  approval  of   9[the 10[Senior Commissioner or] Commissioner,  the Director General, Central intelligence Cell,].

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1Omitted by F.A. 1995
2 Subs. for Director of Inspection by F.A. 1993
3Subs. for "the Commissioner" by F.A. 2004
4Ins. by F.A. 2013
5Omitted by F.A. 1995

6 Subs. for Director of Inspection by F.A. 1993
7Subs. for "the commissioner" by F.A. 2004

8Subs. for "the commissioner" by F.A. 2004.
9Subs. for "the commissioner" by F.A. 2004.
10The words " Senior Commissioner or" Deleted by F.A. 1995

 

117. Power of search and seizure.

117. Power of search and seizure.- 

(1) Where 1[the Senior Commissioner,] the 2[Directors-General of  Inspection]  or 3[the  Commissioner,  the  Director  General,  Central Intelligence  Cell]  or  such  other  officer  empowered  in  this  behalf  by  the Board,  has,  on  account  of  information  in  his  possession,  reason  to  believe that-

(a) any person, to whom a summons or notice under this Ordinance has been or might be issued to produce, or cause to be produced, any books  of  accounts  or  other  documents, 3[or  electronic  records  and systems,] has  failed  to,  or  is  not  likely  to,  produce  or  cause  to  be produced such books of accounts or other documents,5[or electronic record and system,] or
(b)  any  person  is  in  possession  of  any  money,  bullion,  jewellery  or other  valuable  article  or  thing  which  represents,  wholly  or  partly, income  or  property  which  is  required  to  be  disclosed  under  this Ordinance but has not been so disclosed, he may authorise any officer subordinate  to  him,  being  not  below  the  rank  of  the 6[Assistant
Commissioner of Taxes] to exercise the powers under sub-section (2)


(2) An officer authorised under sub-section (1) (hereinafter referred to as the  authorised  officer)  may,  notwithstanding  anything  contained  in  any other law for the time being in force,-

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1The words " Senior Commissioner or" Omitted by F.A. 1995
2Subs. for "Director of Inspection" by F.A. 1993
3Subs. for "the commissioner" by F.A. 2004.
4Ins. by F.A. 2010
5Ins. by F.A. 2010
6Subs for "Deputy Commissioner of Taxes" by F. A. 2012

 

(a)  enter  and  search  any  building,  place,  vessel,  vehicle  or  aircraft where  he  has  reason  to  suspect  that  any  books  of  accounts, documents, 1[electronic  records  and  systems,]  money,  bullion, jewellery or other valuable article or thing referred to in sub-section

(1) are or have been kept ;

(b)  break-open  the  lock  of  any  door,  box,  locker,  safe,  almirah  or other receptacle for the purpose of the said entry, and search, if keys thereof are not available;
(c) search any person who has got out of, or is about to get into, or is in, the building, place, vessel, vehicle or aircraft, if he has reason to suspect that such person has secreted about his person any such books of  accounts,  documents, 1[electronic  records  and  systems,]  money, bullion, jewellery or other valuable article or thing;
(d) seize any such books of accounts, documents, 2[electronic records and  systems,]  money,  bullion,  jewellery  or  other  valuable  article  or thing found as a result of such search;
(e) place marks of identification on or stamp any books of accounts or other  document  or  make  or  cause  to  be  made  extracts  or  copies therefrom; and
(f) make a note or an inventory of any such money, bullion, jewellery or other valuable article or thing 3[;
(g)  extract  the  data,  images  or  any  inputs  stored  in  the  electronic records  and  systems  or  enter  the  systems  by  breaking  through password protection or copy or analyse the data, books of accounts,documents, images or inputs.]

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1Ins by F.A. 2010
2Ins by F.A. 2010
3Subs."semi-colon" for "full-stop" and ins. new clause (g) by F.A. 2011


1[Explanation.- For the purpose of this section, 'electronic records and systems'  include  data,  record  or  data  generated,  image  or  sound stored,  received  or  sent  in  an  electronic  form  or  micro  film  or computer  generated  micro  fiche  and  also  include  an  electronic device.]

(3) The authorised officer may requisition the services of any police officer or other officer of the Government 2[or any professional expert from outside the government]  to  assist  him  for  all  or  any  of  the  purposes  specified  in  subsection  (2);  and  it  shall  be  the  duty  of  every  such  officer 3[or  professional expert] to comply with such requisition.
(4) The authorised officer may, where it is not practicable to seize any such books  of  accounts,  documents, 4[electronic  records  and  systems,] money, bullion,  jewellery  or  other  valuable  article  or  thing,  by  order  in  writing, require  the  owner  or  the  person  who  is  in  immediate  possession  or  control thereof not to remove, part with or otherwise deal with it without obtaining his  previous  permission;  and  the  authorised  officer  may  take  such  steps  as may be necessary for ensuring compliance with the order 5[:
Provided that if the owner or the person concerned, with out any reasonable cause,  fails  to  comply  with  the  provisions  of  this  sub-section  ,the  Deputy Director  General,  Central  Intelligence  Cell  or  the  Deputy  Commissioner  of Taxes may realize from him the money or the value of the bullion, jewellery, valuable article or thing, if any, removed, parted with or otherwise dealt with; and  in  such  a  case  the  said  person  shall  be  deemed  to  be  an  assessee  in default under this Ordinance.]
(5)  The  authorised  officer  may,  during  the  course  of  the  search  or  seizure, examine on oath any person who is found to be in possession or control of any books  of  accounts,  documents, 6[electronic  records  and  systems,]  money, bullion, jewellery or other valuable article or thing and any statement made by such person during the examination may thereafter be used in evidence in any proceeding under this Ordinance, or the Income-tax Act, 1922 (XI of 1922).

 

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1Ins by F. A. 2012
2Ins by F.A. 2011
3Ins by F.A. 2011
4Ins by F.A. 2010
5Subs. "colon" for "full-stop" and ins. new proviso by F.O 2007
6Ins by F.A. 2010

 

(6)  Where  any  books  of  accounts,  documents,1[electronic  records  andnsystems,] money, bullion, jewellery or other valuable article or thing is found in the possession or control of any person in the course of a search, it may be presumed that-
(a)  the  books  of  accounts,  documents, 2[electronic  records  and systems,] money, bullion, jewellery, article or thing belongs to such person;
(b)  the  contents  of 3[the  books  of  accounts,  documents,  electronic records and systems,] are true ; and
(c)  the  signature  on,  or  the  handwriting  in,  any  such  books  or documents  is  the  signature  or  handwriting  of  the  person  whose signature or handwriting it purports to be.
(7) The person from whose custody any books of accounts or other documents4[or  electronic  records  and  systems,]  are  seized  under  sub-section  (2)  may make  copies  thereof,  or  take  extracts  therefrom,  in  the  presence  of  the authorised officer or any other person designated by him, at such place and time as the authorised officer may appoint in this behalf.
(8)  The  books  of  accounts  or  other  documents 5[or  electronic  records  and systems,] seized under sub-section (2) shall not be retained by the authorised
officer for a period exceeding one hundred and eighty days from the date of the  seizure  unless  for  reasons  recorded  in  writing,  approval  of  6[the Commissioner,  the  Director  General,  Central  intelligence  Cell,]  has  been obtained for such retention:

Provided that 7[ the Commissioner, the Director General, Central intelligencenCell] shall not approve such retention for a period exceeding thirty days after all the proceedings under this Ordinance in respect of the years for which the books of accounts or other documents,8[electronic records and systems,] as are relevant, have been completed.

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1Ins. by F.A. 2010
2Ins. by F.A. 2010
3Subs. for "the books of accounts and documents" by F.A. 2010
4Ins. by F.A. 2010
5Ins. by F.A. 2010
6Subs. for "the commissioner" by F.A. 2004
7Subs. for "the commissioner" by F.A. 2004
8Ins. by F.A. 2010

 

(9) If any person, legally entitled to the books of accounts or other documents 1[or electronic records and systems,] seized under sub-section (2) objects to the  approval  given  by
2[the  Commissioner  the  Director  General,  Central Intelligence Cell] under sub-section (8), he may make an application, stating therein the reasons for his objection, to the Board for the return of the books of accounts or other documents 3[or electronic records  and systems;] and the Board may, after giving the applicant an opportunity of being heard, pass such orders thereon as it may think fit.


(10) Subject to the provisions of this Ordinance and the rules, if any, made in this behalf by the Board, the provisions of the Code of Criminal Procedure, 1898 (Act V of 1898), relating to search and seizure shall apply, so far as may be, to search and seizure under sub-section (2).


Explanation.-  For the purposes of this section, the word "proceeding" means any  proceeding  in  respect  of  any  year  under  this  Ordinance  which  may  be pending  on  the  date  on  which  a  search  is  authorised  under  this  section  or which may have been completed on or before such date and also includes all proceedings under this Ordinance which may be commenced after such date in respect of any year.

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1Added by F.A. 2010
2Subs. for "the commissioner" by F.A 2004
3Added by F.A. 2010

117A. Power to verify deduction or collection of tax.-

1[117A.  Power  to  verify  deduction  or  collection  of  tax.- 

Notwithstandinganything contained in this Ordinance or any other law for the time being in force,2 [without prejudice to the provisions of section 75AA,] the Board or any other authority empowered by the Board in this behalf may  enter  the  premises  of  a  deducting  or  collecting  authority  to  examine, monitor or verify books of accounts and relevant records in relation to-

(a)  deduction  or  collection  of  tax  by  the  concerned  authority  in  accordance with the provisions of chapter VII of this Ordinance; and
(b) deposit of the tax so collected or deducted to the credit of the government as per rules,

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1 Ins. by F.A. 2003

2 Added by F.A. 2016

 

119. Application of retained assets.-

119.  Application  of  retained  assets.-

(1)  Where  the  assets  retained  under  subsection  (4)  of  section  118  consist  solely  of  money,  or  partly  of  money  and partly of other assets,-

(a) the Deputy Commissioner of Taxes shall first apply such money towards  payment  of  the  amount  in  respect  of  which  the  person concerned  is  deemed  to  be  an  assessee  in  default  under  that  subsection; and thereupon such person shall be discharged of his liability to the extent of the money so applied; and

(b) where, after application of the money under clause (a), any part of the  amount  referred  to  therein  remains  unpaid,  the  Deputy Commissioner  of  Taxes  may  recover  the  amount  remaining  unpaid, by sale of such of the assets as do not consist of money in the manner movable  property  may  be  sold  by  a  Tax  Recovery  Officer  for  the recovery of tax; and for this purpose he shall have all the powers of a Tax Recovery Officer under this Ordinance.


(2)  Nothing  contained  in  sub-section  (1)  shall  preclude  the  recovery  of  the amount  referred  to  in  section  118  (4)  by  any  other  mode  provided  in  this Ordinance for the recovery of any liability of an assessee in default.


(3)  Any  assets  or  proceeds  thereof  which  remain  after  the  discharge  of  the liability in respect of the amount referred to in section 118 (4) shall forthwith be  made  over  or  paid  to  the  persons  from  whose  custody  the  assets  were seized.

 

118. Retention of seized assets.-

118.  Retention  of  seized  assets.- 

(1)  Where  any  money,  bullion,  jewellery  or other valuable article or thing (hereinafter referred to as assets) is seized under

section  117,  the  authorised  officer  shall,  unless  he  himself  is  the  Deputy Commissioner of Taxes, forward a report thereof, together with all relevant papers, to the Deputy Commissioner of Taxes.


(2) Where he has seized any asset under section 117 or, as the case may be, he has  received  a  report  under  sub-section  (1),  the  Deputy  Commissioner  of Taxes  shall,  after  giving  the  person  concerned  a  reasonable  opportunity  of being  heard  and  making  such  enquiry  as 1[ the Senior Commissioner or] the  2[Directors-General  of Inspection or the Commissioner may direct, within  ninety days of the seizure of the assets, and with the previous approval of the Commissioner,-

(a)  estimate  the  undisclosed  income  (including  income  from  the undisclosed  property),  in  a  summary  manner  to  the  best  of  his judgment on the basis of such materials as are available with him;
(b) calculate the amount of tax payable under this Ordinance on the income so estimated; and
(c)  specify  the  amount  that  will  be  required  to  satisfy  any  existing liability under this Ordinance, the Income tax Act, 1922 (XI  of 1922), the Gift tax Act, 1963 (XIV of 1963), and the Wealth-tax Act, 1963
(XV  of  1963),  in  respect  of  which  such  person  is  in  default  or  is deemed to be in default:

Provided that if, after taking into account the materials available with him, the Deputy  Commissioner of Taxes is of the view that it is not possible to ascertain to which particular income year or years such income or any part thereof relates, he may calculate the tax on such income or part, as the case may be, as if such income or part were the total income  chargeable  to  tax  at  the  rates  in force  in  the  financial year in which the assets were seized.


Explanation.- In computing the period of ninety days for the purposes of sub-section (2), any period during which any proceeding under this section  is  stayed  by  an  order  or  injunction  of  any  Court  shall  be excluded.

(3)  After  completing  the  proceedings  under  sub-section  (2),  the  Deputy Commissioner of Taxes shall, with the approval of the Commissioner, make an order requiring the person concerned to pay the aggregate of the amounts referred  to  in  sub-section  (2)  (b)  and  (c)  and  shall,  if  such  person  pays,  or makes satisfactory arrangement for the payment of, such amounts or any part thereof, release the assets seized under section 117 or such part thereof as he may deem fit in the circumstances of the case.

(4)  Where  the  person  concerned  fails  to  pay,  or  to  make  satisfactory arrangements for the payment of, any amount required to be paid in pursuance of the order under sub-section (3) or any part thereof, he shall be deemed to be  an  assessee  in  default  in  respect  of  the  amount  or  part,  and  the  Deputy Commissioner  of  Taxes  may  retain  in  his  custody  the  assets  seized  under section  117  on  any  part  thereof  as  are  in  his  opinion  sufficient  for  the realisation of the said amount or, as the case may be, of such part thereof as has not been paid.

(5)  If  the  Deputy  Commissioner  of Taxes is  satisfied  that  the  assets seized under section 117 or any part thereof were held by a person for or on behalf of any  other  person,  he  may  proceed  under  this  section  against  such  other person, and all the provisions of this section shall apply accordingly.


(6) If any person objects, for any reason, to an order made under sub-section (3), he may, within thirty days of the date of such order, make an application , stating  therein  the  reasons  for  his  objection,  to  the  Commissioner  for appropriate relief in the matter; and the Commissioner may, after giving the applicant an opportunity of being heard, pass such orders thereon as he may think fit.

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1Deleted by F.A. 1995
2Subs. for "Director of Inspection" by F.A. 1993

 

120. Power of Inspecting Joint Commissioner to revise orders of Deputy Commissioner of Taxes.-


1[120. Power of Commissioner or Inspecting Joint Commissioner to revise the erroneous order.- (1) The Inspecting Joint Commissioner may call for and examine the record of any proceeding under this Ordinance if he considers that any order passed therein by the Deputy Commissioner of Taxes is erroneous in so far as it is prejudicial to the interests of the revenue, and may, after giving the assessee an opportunity of being heard, and after making or causing to be made, such inquiry as he thinks necessary, pass such order thereon as in his view the circumstances of the case would justify, including an order enhancing or modifying the assessment or cancelling the assessment and directing a fresh assessment to be made.

(2) Where the power of the Deputy Commissioner of Taxes is exercised by a higher income tax authority under the provision of section 10, the proceedings mentioned in sub-section (1) shall be taken by the Commissioner.

(3) No order shall be made under sub-section (1) after the expiry of four years from the date of the order sought to be revised.

 (4) Nothing in section 93 shall bar any proceeding under this section in applicable cases.

 (5) In this section, an order shall be deemed to be erroneous if, in the opinion of the Commissioner or the Inspecting Joint Commissioner, as the case may be,-

(a) any income is misclassified in the order; or

(b) any provision of this Ordinance is misinterpreted in making the order; or

(c) the order is passed without making verification which should have been made; or

(d) the order is passed allowing any relief without inquiring into the claim; or
(e) the order, direction or instruction issued by the Board under section 8 has not been observed or followed in the order; or

(f) the order is erroneous for reasons apparent from the record.]

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Ins by F.A 2017

120.  Power  of  Inspecting  Joint  Commissioner  to  revise  orders  of  Deputy Commissioner  of  Taxes.- 

(1)  The  Inspecting  Joint  Commissioner  may  call for from the Deputy Commissioner of Taxes and examine the record of any proceeding under this Ordinance, and , if he considers that any order passed therein by the Deputy Commissioner of Taxes is erroneous in so far as it is prejudicial to the interests of the revenue, he may, after giving the assessee an opportunity  of  being  heard,  and  after  making  or  causing  to  be  made,  such inquiry  as  he  thinks  necessary,  pass  such  order  thereon  as  in  his  view  the circumstances  of  the  case  would  justify,  including  an  order  enhancing  or
modifying the assessment or cancelling the assessment and directing a fresh assessment to be made.


(2) No order shall be made under sub-section (1) after the expiry of four years from the date of the order sought to be revised.

 

121. Revisional power of Commissioner.—

 

1[121.Revisional power of Commissioner.—

(1) The Commissioner may 2[either of his own motion or] on an application made by the assessee, call for the record of any proceeding under this Ordinance in which an order has been passed by any authority subordinate to him and may make such enquiry or cause such enquiry to be made and, subject to the provisions of this Ordinance, may pass such order thereon, not being an order prejudicial to the assessee, as he thinks fit.

(2) The application for revision of an order under this Ordinance passed by any authority subordinate to the Commissioner shall be made within date on which such order is 3[sixty days].  communicated to the assessee or within such further period as the Commissioner may consider fit to allow on being satisfied that the assessee was prevented by sufficient cause from making the application within the said 4[sixty days].

 (3)   The Commissioner shall not exercise his power under sub-section(1) in respect of any order--

(a) where an appeal against the order lies to the Appellate Joint Commissioner 5[or to the Commissioner (Appeals)] or to the Appellate Tribunal and the time within which such appeal may be made has not expired or the assessee has not waived his right of appeal;

(b) where the order is pending on an appeal before the Appellate Joint Commissioner or it has been made the subject of an appeal to the 6[Commissioner (Appeals) or to the Appellate Tribunal]; or

7[(c) where a period of more than one year has elapsed from the date of the order in the case of action by the Commissioner on his own motion, unless the Commissioner is satisfied that there is sufficient causes to be recorded in writing, for exercising his power under sub-section(1) ]

(4) No application under sub-section (1) shall be entertained unless--

(a) it is accompanied by a fee of 8[two hundred] taka ; and

(b) the undisputed portion of the tax has been paid.

9[Explanation.- The "undisputed portion of the tax" means the tax payable under section 74.]

(5) For the purposes of this section, an order by the Commissioner declining to interfere shall not be construed as an order prejudicial to the assessee.

(6) Notwithstanding anything contained in this Ordinance, an application for revision made under sub-section (1) shall be deemed to have been allowed if the Commissioner fails to make an order thereon within a period of 10[thirty days from the date of filing the application].

11[Explanation.-- For the purposes of this section, the Appellate Joint Commissioner of Taxes shall be deemed to be an authority subordinate to the Commissioner to whom the Deputy Commissioner of Taxes, whose order was the subject-matter of the appeal order under revision, is subordinate.]

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1Omitted by F.O. 2007

2 Omitted by F.O. 2007

3 Subs. for “ninety days” by F. A. 2006

4 Subs. for “ninety days” by F. A. 2006

5 Ins. by f. A. 1990

6 Ins. by f. A. 1990

7 Omitted by F.O. 2002

8 Subs. for “one hundred” by F. A. 1993

9 Subs. by F. A. 2002

10 Subs. for the words “one year from the end of the year in which the application was made” by F. A. 2002

11 Ins by F. A. 1993

 

121A. Revisional power of Commissioner.-

1[121A. Revisional power  of Commissioner.- 

(1) The Commissioner may on an application made by the assessee, call for the record of any proceeding under this  Ordinance  in  which  an  order  has  been  passed  by  any  authority subordinate to him and may make such enquiry or cause such enquiry to be made and, subject to the provisions of this Ordinance, may pass such order thereon, not being an order prejudicial to the assessee, as he thinks fit.


(2) The application for revision of an order under this Ordinance passed by any  authority  subordinate  to  the  Commissioner  shall  be  made  within  sixty days  of  the  date  on  which  such  order  is  communicated  to  the  assessee  or within such further period as the Commissioner may consider fit to allow on being  satisfied  that  the  assessee  was  prevented  by  sufficient  cause  from making the application within the said sixty days.


(3) The Commissioner shall not exercise his power under sub-section (1) in respect of any order-

(a)  where  an  appeal  against  the  order  lies  to  the  Appellate  Joint Commissioner or to the Commissioner (Appeals) or to the Appellate Tribunal and the time within which such appeal may be made has not expired or the assessee has not waived his right of appeal; or
(b) where the order is pending on an appeal before the Appellate Joint Commissioner  or  it  has  been  made  the  subject  of  an  appeal  to  the Commissioner (Appeals) or to the Appellate Tribunal.
(4) No application under sub-section (1) shall lie unless-
(a) it is accompanied by a fee of two hundred taka; and
(b) the undisputed portion of the tax has been paid.

Explanation.-  The  "undisputed  portion  of  the  tax"  means  the  tax payable under section 74

(5) For the purposes of this section, an order by the Commissioner declining to interfere shall not be construed as an order prejudicial to the assessee.
(6) Notwithstanding anything contained in this Ordinance, an application for revision made under sub-section (1) shall be deemed to have been allowed if the Commissioner fails to make an order thereon within a period of sixty days from the date of filing the application.

Explanation.-  For  the  purposes  of  this  section,  the  Appellate  Joint Commissioner of Taxes shall be deemed to be an authority subordinate to the Commissioner to whom the Deputy Commissioner of Taxes, whose order was the subject-matter of the appeal order under revision, is subordinate.]

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1Ins. by F.A. 2009

122. Power to take evidence on oath, etc.-

122.  Power  to  take  evidence  on  oath,  etc.- 

(1)  The  Deputy  Commissioner  of Taxes,  the  Joint  Commissioner  of  Taxes,  the  Commissioner, 1[the  Director General,  Central  Intelligence  Cell,]  the  Commissioner  (Appeals)  and  the Appellate Tribunal  shall, for the purposes  of this  Ordinance, have  the same powers as are vested in a Court under the Code of Civil Procedure, 1908 (Act V of 1908), when trying a suit in respect of the following matters, namely:-

(a) discovery and inspection;
(b) enforcing the attendance of any person and examining him on oath or affirmation;
(c)  compelling  the  production  of  accounts  or  documents  (including accounts or documents relating to any period prior or subsequent to the income year); and
(d) issuing commissions for the examination of witness.
(2) The Deputy Commissioner of Taxes shall not exercise his powers under this  section for the purpose of enforcing the attendance of an employee of a scheduled bank as a witness or compelling the production of books of account of such a bank except with the prior approval of the Commissioner.

(3) Any authority mentioned in sub-section (1) may impound and retain in its custody  for  such  period  as  it  considers  fit,  any  books  of  accounts  or  other documents produced before it in any proceeding under this Ordinance.


(4) Any proceeding under this Ordinance, before any authority mentioned in sub-section  (1),  shall  be  deemed  to  be  a  judicial  proceeding  within  the meaning of section 193 and 228, and for the purposes of section 196, of the Penal Code (Act XLV of 1860).

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1Subs by F.A. 2010