আদায়ের অন্যান্য পদ্ধতি

(1) Notwithstanding the issuance of a certificate under section 216 or section 220 for the recovery of outstanding tax, the Deputy Commissioner of Taxes may recover it in the manner described in sub-section (2) or (3).

(2) For the purpose of recovering such tax demand from a taxpayer whose case is not under consideration in any appellate forum, the Deputy Commissioner of Taxes, after providing the taxpayer an opportunity for a hearing and subject to the prior approval of the Commissioner, may prohibit the transfer of any goods or services from the taxpayer’s business premises and may also close the business premises until the tax demand is recovered, or take any other satisfactory measures to recover such tax.

(3) For the purpose of recovering the tax demand from the taxpayer, the Deputy Commissioner of Taxes, by written notice, may direct any of the following persons to deposit or deduct and deposit the amount in the government treasury within the time specified in the notice and, where applicable, issue instructions regarding further actions in the case of transfer of money or assets, namely:

(a) any person who owes or may owe money or goods to the taxpayer;

(b) any person who holds or receives or controls the disposal of money or goods owned by the taxpayer or may hold or receive or control the disposal of such in the future;

(c) any person who holds or supervises or manages any assets of the taxpayer, of whatever nature;

(d) any person who, as an agent of a non-resident taxpayer, holds or receives or controls the disposal of any assets or goods on behalf of the non-resident or may do so in the future;

(e) any person responsible for paying any amount under the taxpayer’s income from employment; or

(f) any person who pays any amount under the taxpayer’s income from rent.

(4) When any person pays an amount under the provisions of sub-section (3), such payment shall be deemed to have been made under the control of the taxpayer, and the Deputy Commissioner of Taxes shall issue a receipt for the amount received from that person, and the person shall be discharged from liability to the taxpayer for that amount.

(5) If any person, despite receiving a notice under sub-section (3), fails to pay or deduct the amount as per the notice, they shall be deemed a defaulting taxpayer for the amount specified in the notice, and legal action may be taken against them for recovery of the outstanding tax, and in such cases, the provisions of this chapter shall apply equally.

(6) The Deputy Commissioner of Taxes may, at any time, amend or withdraw a notice issued under sub-section (3) or extend the time for payment of any amount under such notice.

(7) For the purpose of recovering outstanding tax, the Deputy Commissioner of Taxes shall issue a notice directing the person responsible for supplying gas, electricity, water, or other services to disconnect or terminate the connection of such services, and the person responsible for supplying gas, electricity, water, or other services shall disconnect or terminate such services within 21 (twenty-one) days of receiving the notice under this section.

(8) If any person fails to comply with a notice received under sub-section (7), that person shall be deemed a defaulting taxpayer and shall be personally liable for the payment of the outstanding tax demand.

(9) Where any person has disconnected or terminated the connection of gas, electricity, water, or other services in compliance with a notice received under sub-section (7), such services shall be restored only after obtaining permission from the Deputy Commissioner of Taxes.

(10) Where the Commissioner directs that the outstanding municipal tax enforceable in that area, or local tax imposed under any applicable law in any part of Bangladesh, or tax under other laws in force in Bangladesh, shall be recovered through the same process used for their recovery, the Deputy Commissioner of Taxes shall proceed to recover the outstanding amount through the same process.

(11) The powers and duties to be exercised and the extent thereof by any authority for the recovery of municipal tax, local tax, or other taxes under any statutory law, or through any method applicable for the recovery of tax under the Value Added Tax and Supplementary Duty Act, 2012 (Act No. 47 of 2012), or the Customs Act, 1969 (Act No. IV of 1969), shall be determined by the Commissioner.

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