মোটরযান মালিকগণের নিকট হইতে অগ্রিম কর সংগ্রহ

(1) The owner of every private motor vehicle shall be deemed to have the necessary income for the maintenance of said motor vehicle and he shall pay advance income tax at the prescribed rate and manner.

(2) Subject to the provisions of sub-section (3), the person or authority responsible for the registration or renewal of fitness of a motor vehicle shall not renew the registration or fitness of a motor vehicle, unless an invoice of advance tax paid at the rate specified in the table below is submitted with the application for registration or renewal of fitness of the motor vehicle, namely: - 

Table 

            Provided, however, that if a person owns more than one motor vehicle in his own name or jointly with another person, tax shall be paid at the rate of 50% (fifty percent) more for each motor vehicle in excess of one.

(3) In cases where registration is granted or fumes is renewed for more than one year, the tax payable under sub-section (2) shall be payable on or before the 30th day of June of any year following the year of grant of registration or renewal of fitness must be collected.

(4) In case any person fails to pay advance tax as per sub-section (3) in any year, the amount of advance tax to be paid by such person in the following year shall be determined under rule A+B, where-

A = amount of unpaid advance tax in previous year or years; and

B = amount of advance tax payable under subsection (2) in the year of payment.

(5) Advance tax shall not be collected under sub- section (2), if the motor vehicle belongs to the following persons or establishments, namely: -

(a)   Government or local authority;

(b)   any scheme, program or activity under the Government or local government;

(c)   any foreign diplomat, any diplomatic mission in Bangladesh, offices of the United Nations and its constituent organizations;

(d)   any foreign development partner of Bangladesh and its affiliated office or offices;

   (e) orphanages, religious places of worship, and any educational institution under the government MPO (Monthly Payment Order);

;

(f)    Government university (public university);

(g)   Freedom fighters under Gezot; or

(h)   any institution receiving a certificate from the Board to the effect that advance tax is not payable

(6) Where a person pays advance tax under sub-section (2), and the tax applicable to such person's income from regular sources is less than such advance tax, such person shall be deemed to have had such notional income in the said income year on which the computed tax is collected under sub-section (2).

(7) Advance tax paid under sub-section (2) shall not be refundable.

(8) For the purposes of this section, —

(a)   “motor vehicle” shall include jeeps and microbuses, but shall not include any motor vehicle and motorcycle referred to in section 138;

(b)   “income from regular sources” means income from any source other than the sources mentioned in sub-section (2) of section 163;

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