52F. Collection of tax from brick manufacturers.-

¹[52F. Collection of tax from brick manufacturers.-

Any person responsible for issuing any permission or renewal of permission for the manufacture of bricks shall, at the time of issuing such permission or renewal of permission, collect tax from such manufacturer at the time of issuance of such permission or renewal at the following rates:

²[(a) taka forty five thousand for one section brick field;

(b) taka seventy thousand for one and half section brick field;

(c) taka ninety thousand for two section brick field;

(d) taka one lakh and fifty thousand for brick field producing
bricks through automatic machine.]^{Subs F. A. 2014}

Explanation:- For the purpose of this section, the word “section” shall have the same meaning as defined in কোম্পানী আইন, ১৯৯৪ (১৯৯৪ সনের ১৮ নং আইন), 2004.

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¹ Ins. by F.A. 2005
² Subs. by F.A. 2014

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