Part 14: Recovery Of Arrear Tax, Set Off And Refund
Chapter I: Recovery Of Tax
Section 221 (Other modes of recovery.)
clause 1: Notwithstanding the issue of a certificate for recovery of tax under section 216 or section 220, the Deputy Commissioner of Taxes may also recover the tax in the manner provided in sub- section
clause 2: or
clause 3: .
clause 2: 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 beard, 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.
clause 3: For the purpose of recovery of tax payable from the assessee, the Deputy Commissioner of Tax may, by notice in writing, direct any of the following persons to deposit or deduct and deposit the amount in the public treasury specified in the notice and, as the case may be, direct the further action to be taken in respect of the transfer of money or assets, namely: (a) from whom any money or goods is due or may become due to the assessee; (b) who controls or may subsequently control the holding or receiving or disposal of money or goods owned by the assessee; (c) who holds or supervises or manages, on behalf of the assessee, any asset of the assessee, of whatever nature; (d) who, as an agent of a non-resident assessee, controls or may subsequently control the holding or receipt or disposal of any assets or goods on behalf of the non-resident; (e) who is responsible for payment of any sum in respect of income from employment of the assessee; or (f) who pays any amount under the head Income from Rent of the assessee.
clause 4: A person who has paid any sum as required by sub-section
clause 3: 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.
clause 5: If the person to whom a notice under sub-section
clause 3: 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 realization of the amount as if it were an arrear of tax due from him; and the provisions of this Chapter shall apply accordingly.
clause 6: The Deputy Commissioner of Taxes may at any time amend or revoke any notice issued under sub-section
clause 3: or extend the time for making any payment in pursuance of such notice.
clause 7: The Deputy Commissioner of taxes shall by notice direct the person responsible for the supply to disconnect or stop the connection of gas, electricity, water or other services to the assessee for the purpose of recovery of the tax due and the person responsible for the supply of gas, electricity, water or other services shall, on receipt of the notice under this section Disconnect or stop the said services within 21 (twenty-one) days.
clause 8: If any person fails to comply with the notice received under sub-section
clause 6: , such person shall himself be deemed to be a defaulting assessee and shall be personally liable for the payment of the tax due.
clause 9: Where any person has disconnected or stopped the connection of any gas, electricity, water or other service in compliance with the notice received under sub-section
clause 7: , he shall restore the connection of such service after obtaining permission from the Deputy Commissioner of Tax.
clause 10: 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 municipal 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.
clause 11: For collection of municipal tax, local tax or other tax under sub-section
clause 10: by any method applicable under any statutory law or under the Value Added Tax Act, 2012 (Act No. 47 of 2012), 1[the Customs Act, 2023 (Act No. LVII of 2023)] shall be prescribed by the Commissioner of Taxes as to the nature and extent of the powers and duties to be exercised by any authority by means of any procedure applicable to the collection of taxes.