52K. Collection of tax by City Corporation or Pourashava at the time of renewal of trade licence.-

¹[ ²[52K. Collection of tax by City Corporation or Paurashava at the time of renewal  of  trade  license.-

Any  person  responsible  for  renewal  of  trade licence shall collect tax at the time of such renewal of each trade license at the rate of -

(a)  taka [Three thousand] in ³[Dhaka South City Corporation, Dhaka North City Corporation] or Chittagong City Corporation;
(b)  taka [Two thousand] ⁴[in any city corporation]
(c) taka [One thousand] in any paurashava at any district headquarter;
(d) taka Five hundred in any other paurashava.]

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¹ Ins. section 52K, 52L and 52M by F.O 2007
² Subs. by F.O. 2008 again subs. by F.A. 2012

³ Subs. by F.O. 2017

⁴  subs. by F.A. 2017

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