2. Definition

1{2.  Definitions.--

         In these rules, unless there is anything repugnant in the subject or context,


    1. (a) “certificate” means a certificate forwarded to the Tax Recovery Officer by the Deputy Commissioner of Taxes, issued under section 138 of the Ordinance, for the recovery of arrears under these rules;

(b) “defaulter” means the assesses mentioned in the certificate;

(c) “execution”, in relation to a certificate, means steps taken for the recovery of arrears under these rules in pursuance of a certificate;

(d) “officer” means a “public officer” as defined in the Code of Civil Procedure, 1908 (Act V of 1908), or a “public servant” as defined in section 21 of the penal code (act XIV of 1860), including a person subordinate to the Tax Recovery Officer whom the Tax Recovery Officer authorises to execute an order of attachment or sale or arrest;

(e) "Ordinance" means the Income Tax Ordinance, 1984 (XXXVI of 1984).

(f) “property” includes movable or immovable property, including shares, debentures, or interest in any company or any actionable claim;

(g) “section” means a section or the Ordinance;

(h) “share in a company” includes stock, debenture stock, debentures and bonds.

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