143. Other modes of recovery.-

143. Other modes of recovery.-

(1) Notwithstanding the issue of a certificate for recovery of tax under section 138 or section 142, the Deputy Commissioner of Taxes may also recover the tax in the manner provided 1[in sub-section(1A) or (2).]

2[(1A) For the purpose of recovery of tax payable by an assessee which is not disputed in appeal to any appellate forum, the Deputy Commissioner of Taxes may,  with  the  previous  approval  of  the  Commissioner,  after  giving  the assessee  an  opportunity  of  being  heard,  stop  movement  of  any  goods  and services from the business premises of such assessee and also shutdown such business  premises  till  the  recovery  of  the  tax  referred  to  above  or  any satisfactory arrangement has been made for the recovery of such tax.]


(2)  For  the  purposes  of  recovery  of  any  tax  payable  by  an  assessee,  the Deputy Commissioner of Taxes may, by notice in writing, require any person-

(a) from whom 3[any money or goods] is due or may become due to the assessee, or who holds, or controls the receipt or disposal of, or may  subsequently  hold,  or  control  the  receipt  or  disposal  of,  4[any money or goods] belonging to, or on account of, the assessee, to pay to the Deputy Commissioner of Taxes the sum specified in the notice on or before the date specified therein for such payment; or


(b)  who  is  responsible  for  payment  of  any  sum  to  the  assessee classifiable  as  income  of  the  assessee  under  the  head  "Salaries",  to deduct  from  any  payment  subsequent  to  the  date  of  the  notice,  any arrear of tax due from the assessee, and to pay the sum so deducted to the credit of the Government.

(3) A person who has paid any sum as required by sub-section (2) (a) shall be deemed  to  have  paid  such  sum  under  the  authority  of  the  assessee  and  the receipt  by  the  Deputy  Commissioner  of  Taxes  shall  constitute  a  good  and sufficient discharge of the liability of such person to the assessee to the extent of the sum specified in the receipt.


(4)  A  person  who  has  deducted  any  sum  as  required  by  sub-section  (2)  (b) shall be deemed to have deducted the tax under section 50 and the relevant provisions of Chapter VII shall apply accordingly.


(5) If the person to whom a notice under sub-section (2) is sent fails to make payment or to make deductions in pursuance of the notice, he shall be deemed to be an assessee in default in respect of the amount specified in the notice and proceedings may be taken against him for realisation of the amount as if it were an arrear of tax due from him; and the provisions of this Chapter shall apply accordingly.


(6) The Deputy Commissioner of Taxes may at any time amend or revoke any notice  issued  under  sub-section  (2)  or  extend  the  time  for  making  any payment in pursuance of such notice.


(7) In any area with respect to which the Commissioner has directed that any arrears may be recovered by any process enforceable for the recovery of an arrear of any municipa1 tax or local rate imposed under any enactment for the time being in force in any part of Bangladesh, the Deputy Commissioner of Taxes may proceed to recover the amount due by such process.


(8)  The  Commissioner  may  direct  by  what  authority  any  powers  or  duties incident  under  any  such  enactment  as  aforesaid  to  the  enforcement  of  any process for the recovery of a municipal tax or local rate shall be exercised or performed when that process is employed under sub-section (7).


Explanation.-  For the removal of doubts it is hereby clarified that the several modes of recovery specified in this Chapter are neither mutually exclusive nor affect  in  any  way  any  other  law  for  the  time  being  in  force  relating  to  the recovery of debts due to Government, and it shall be lawful for the Deputy Commissioner of Taxes, if for any special reasons to be recorded by him, to have recourse to any such mode of recovery notwithstanding that the tax due is being recovered from an assessee by any other mode.

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1Subs for "in sub-section (2)" by F.A. 1999
2Ins by F.A. 1999
3Subs for " any money" by F.A 1999
4Subs for " any money" by F.A 1999

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