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Asif Usman
WHEREAS it is convenient to situated up a Tribunal to enquire into the obligation of undisclosed riches to levy and to focus the degree of such risk;
It is thus instituted as accompanies:-
Short title, degree and beginning
1. (1) This Act may be known as the Taxation Tribunal (Undisclosed Wealth) Act, 1953.
(2) It stretches out to the entire of Bangladesh.
(3) It should come into power as soon as possible.
Definitions
2. In this Act, unless there is anything repulsive in the subject or setting,-
(1) "past year" implies
(an) in connection to any evaluation to expense under the Income-charge Ordinance, 1984 (XXXVI of 1984), any period which is or has been resolved as the past year with the end goal of that Act;
(b) in connection to any evaluation to expense under the Excess Profits Tax Act, 1940, the chargeable bookkeeping period as characterized in that Act;
(c) in connection to any evaluation under the Business Profits Tax Act, 1947, the bookkeeping period as characterized in that Act; and
(2) "expense" implies any assessment chargeable under the Income-charge Ordinance, 1984 (XXXVI of 1984), the Excess Profits Tax Act, 1940 and the Business Profits Tax Act, 1947.
Constitution and capacities of the Tribunal
3. The Government may constitute a Tribunal to be known as the Taxation Tribunal (hereinafter alluded to as the Tribunal) to practice the capacities presented on the Tribunal by this Act.
Composition of the Tribunal
4. (1) The Tribunal might comprise of a President (being an individual who is or has been a Judge of 3[ the High Court Division]) and one other part, being a wage charge master, as hereinafter characterized.
(2) The pay charge master ought be an individual who in the sentiment of the Government owns such learning of the law of pay duty and has had knowledge of such a character as render him suitable for arrangement to the Tribunal.
(3) The Government may delegate a Registrar to the Tribunal and such other staff as may be essential.
Declaration of benefits
5. (1) On or before a date to be told by the Government, any individual (hereinafter called an assessee) may submit an assertion to the Tribunal of his benefits which were not as he would like to think obligated at whatever time to duty and holdings which have not formerly been uncovered in any of the records or returns submitted by him, or for his benefit, to the Income-charge Officer or generally carried to the notice of the Income-expense Officer.
(2) The presentation ought be in such structure as may be endorsed and might be checked in the recommended way.
Examination of presentation and other proof
6. (1) On receipt of the presentation alluded to in segment 5, or as soon a short time later as may be, the Tribunal might analyze the material submitted by the assessee or call for such particulars, records, reports or proof as it may oblige or make such further enquiries as it may think about essential.
(2) The Tribunal ought give a chance to the assessee of being listened.
(3) Notwithstanding anything despite what might be expected held in sub-area (1), the Tribunal may guide the Registrar to analyze any records or archives or to question any individual or get any explanations from any individual as it may think about fundamental and the Registrar ought act as needs be.
(4) The Registrar ought, when he acts under sub-area (3) and subject to any bearing of the Tribunal for this benefit, have the same powers as the Tribunal under segment 14 and any individual having charge or authority of records or archives needed to be analyzed should, despite anything in any law actually, be certain to transform them before the Registrar, and to provide for him such data in appreciation thereof as he may require and any individual cross examined by the Registrar or called upon by him to put forth or set up an expression or outfit data might, despite anything in any law unexpectedly be sure to conform to his headings and answer all inquiries identifying with the case put to him by the Registrar.
(5) If any individual whose case is continuously analyzed by the Tribunal rejects or neglects to go to in individual in consistence with a notice for that benefit rightfully served upon him or to give any proof or to answer questions or to prepare reports or to plan and outfit proclamations when called upon to do thus, the Tribunal may, if fulfilled that the refusal or disappointment was wilful, shut the examination of the case and make a request to the best of its judgment.
(6) If in any progressing before the Registrar any individual whose case or the focuses in whose case is or are constantly inspected by the Registrar denies or neglects to go to in individual or to generate or reason to be processed records or archives or to answer questions or to get ready explanations or to outfit data when called upon to do so the Registrar might report such refusal or disappointment to the Tribunal and immediately the procurements of sub-segment (5) should apply as though the refusal or disappointment occurred over the span of the examination by the Tribunal itself.
(7) The parts of the Tribunal and the Registrar should be considered to be open servants inside the significance of segment 21 of the 4[ * *] Penal Code, and the Tribunal ought be esteemed to be a Civil Court for the reasons of area 195 and Chapter XXXV of the Code of Criminal Procedure, 1898, references in the said Chapter to the directing officer of a Court being regarded to incorporate the President of the Tribunal.
Determination of obligation to duty
7. (1) The Tribunal ought after the examination of the materials outfitted by the assessee and in the wake of making enquiries as previously stated make a request announcing if the benefits announced by the assessee, or any part thereof constitutes wage, benefits or additions which got away evaluation to charge under the Income-charge Ordinance, 1984 (XXXVI of 1984), the Excess Profits Tax Act, 1940, or the Business Profits Tax Act, 1947 and should likewise indicate the past year or years in which such salary, benefits or increases gathered or emerged or were accepted or might be considered to have collected or emerged or to have been appropriated, and where such pay, benefits or additions have accumulated or emerged outside Bangladesh, the past year or years in which the pay, benefits or additions collected or emerged or ought be esteemed to have accumulated or emerged and the past year or years in which they were carried into, gained in or transmitted to, or regarded to be carried into, gained in or dispatched to Bangladesh.
(2) The Tribunal might further make a request announcing if any advantages announced by the assessee, or any part thereof, finished not constitute wage, benefits or increases and tagging the measure which ought not be burdened.
(3) If the parts of the Tribunal contrast in assumption on any focus or focuses, they should state the focus or focuses on which they vary and the case ought be alluded by the President of the Tribunal to an extra part (being an individual who is or has been a Judge of 5[ the High Court Division]) to be designated by the Government with the end goal of choosing the focus or focuses
on which there is a contrast of conclusion and the focus or focuses might be chosen consistent with the estimation of the extra part.
(4) The Tribunal should convey its request to the assessee and to the Government.
(5) The Government should send a duplicate of the Tribunal's request to the Income-assessment Officer having purview over the assessee.
Assessment
8. (1) The Income-assessment Officer should offer impact to the choice of the Tribunal and for that reason launch and complete suitable processes under the Income-charge Ordinance, 1984 (XXXVI of 1984), the Excess Profits Tax Act, 1940, or the Business Profits Tax Act, 1947, for the appraisal or re-evaluation, as the case may be, of the wage, benefits or increases proclaimed by the Tribunal to have gotten away appraisal in any year or years despite any of the limitations 6[ held in area 93] of the Income-charge Ordinance, 1984 (XXXVI of 1984), segment 15 of the Excess Profits Tax Act, 1940, 7[ * *] or whatever viable law for the present in power and despite any breach of time or any choice to an alternate impact given in any progressing before a salary duty or abundance benefits charge power or the Income-charge Appellate Tribunal.
(2) Notwithstanding anything held in sub-segment (1), no processes under 8[ area 124, 125, 126, 128 or 165] of the Income-charge Ordinance, 1984 (XXXVI of 1984), segment 16, 23 or 24 of the Excess Profits Tax Act, 1940, or segment 15, 21 or 22 of the Business Profits Tax Act, 1947, ought be started in admiration of any wage, benefits or additions uncovered by an individual to the Tribunal at any phase of the transactions before the Tribunal.
(3) In all evaluation or re-appraisal incidents taken in compatibility of the Tribunal's choice, the discoveries of the Tribunal working on this issue or on the focus or focuses raised before it ought, subject to the procurements of sub-areas (4) and (5), be last, however no processes taken in compatibility of the Tribunal's choice should be a bar to the start of transactions under 9[ segment 93] of the Income-charge Ordinance, 1984 (XXXVI of 1984).
(4) In appreciation of any request made sometime during incidents taken in compatibility of the Tribunal's request the procurements of 10[ segments 121, 153, 158, 160, 161 and 162] of the Income-charge Ordinance, 1984 (XXXVI of 1984), and the relating procurements of the Excess Profits Tax Act, 1940, and the Business Profits Tax Act, 1947, ought not matter so far as matters announced last by sub-area (3) are concerned.
(5) Notwithstanding anything held in this area, the Tribunal might have power, either of its own movement or on a provision of the individual concerned or of the Income-assessment Officer, to redress administrative or arithmetical slip-ups in its request or slips in that emerging from any incidental slip or oversight 11[ * *].
(6) Notwithstanding anything unexpectedly held in this Act, or in any possible law for the present in compel, any confirmation transformed before the Tribunal or the Registrar ought be permissible in proof in any transactions taken under sub-area (1).
(7) Save as generally gave in this Act, the procurements of 12[ segment 168] of the Income-charge Ordinance, 1984 (XXXVI of 1984), should apply to all proclamations, returns, records, archives, proof, sworn statements, testimonies or records made, given, prepared or acquired in association with or over the span of the transactions before the Tribunal or before the Registrar.
Settlement of cases
9. (1) Where any assessee applies to the Tribunal at whatever time throughout the course of the transactions to have the case or any focus thereof settled in so far as it identifies with him, the Tribunal should, assuming that it is of notion that the terms of the settlement held in the requisition are, for example, may be acknowledged, land at a settlement with such individual and make a request setting out the terms of the settlement and immediately all further processes in so far as they identify with matters secured by such settlement ought be esteemed to be shut.
(2) For the motivation behind upholding the terms of any settlement landed at in compatibility of sub-segment (1), the Tribunal may guide that such incidents, as may be specified under the Income-charge Ordinance, 1984 (XXXVI of 1984), the Excess Profits Tax Act, 1940, the Business Profits Tax Act, 1947, or whatever viable law, against the individual to whom the settlement relates 13[ * *].
(3) Subject to the procurements of sub-segment (5) of area 8, any settlement landed at under this segment should be convincing as to the matters expressed in that, and no individual whose case has been so settled ought be qualified for re-open in any undertaking for the recuperation of any whole under this segment or in any ensuing evaluation or re-appraisal progressing identifying with levy on salary or in whatever possible progressing in the witness of any Court or other power any matter which structures a piece of such settlement.
(4) Where a settlement has been made by the Tribunal under sub-segment (1), no undertaking under 14[ area 93] of the Income-charge Ordinance, 1984 (XXXVI of 1984), or under segment 15 of the Excess Profits Tax Act, 1940, or under segment 14 of the Business Profits Tax Act, 1947, might be started in admiration of the things of salary secured by the settlement unless the start of such progressing is explicitly permitted by the terms of the settlement.
Admission of proof
10. In any processes under this Act, the Tribunal may, in its tact, concede in confirmation and follow up on any record despite that it is not appropriately stamped or enlisted.
Inspection of records
11. No individual should be qualified for investigate, call for, or acquire duplicates of any archives, articulations or papers or materials outfitted to, acquired by or processed before the Tribunal or the Registrar in any transactions under this Act spare as the Tribunal, and after the Tribunal has stopped to exist such power as the Government might for this benefit determine, might, in its caution, permit.
Disclosure of data in appraisal records
12. Nothing in sub-segment (1) of 15[ area 168] of the Income-charge Ordinance, 1984 (XXXVI of 1984), or of that area as connected to abundance benefits assess by area 21 of the Excess Profits Tax Act, 1940, or business benefits impose by area 19 of the Business Profits Tax Act, 1947, might apply to the exposure of any of the particulars alluded to in that in any undertaking before the Tribunal or in any request made by the Tribunal or in any report submitted to the Tribunal by the Registrar.
Appearance by authorised agent
13. Any individual who has submitted an announcement under sub-area (1) of segment 5 may be spoken to by a pleader, an enlisted bookkeeper or a worker properly authorised to follow up for his benefit.
Power to assume pledge, and so forth
14. (1) The Tribunal should have force to oversee pledges, and ought have all the forces of a Civil Court under the Code of Civil Procedure, 1908, with the end goal of authorizing participation of any individual and inspecting him on pledge or attestation, constraining the generation of archives and issuing requisitions for the examination of witnesses, and any undertaking before the Tribunal might be esteemed to be a legal progressing inside the importance of segments 193 and 228 for the reasons of segment 196 of the 16[ * *] Penal Code.
(2) The Tribunal may seize and hold in its care for such period as it recognizes fit any books of record or different archives prepared before it in any undertaking under this Act.
Bar of suits
15. (1) No enactment or progressing of the Tribunal might be brought being referred to in any way by any Court, and no suit, indictment or other lawful incidents should lie against the Government or any part of the Tribunal or whatever viable individual for anything in compliance with common decency done, or planned to be carried out, under this Act.
(2) Save in cases in which the Tribunal may practice its powers under area 195 and Chapter XXXV of the Code of Criminal Procedure, 1898,-
(a) no suit, indictment, or other legitimate progressing ought be organized against any individual in any Civil or Criminal Court for any proof given or handled by him in any incidents before the Tribunal, and
(b) no confirmation so given or prepared might be permissible in proof against such individual in any suit, arraignment or other progressing under the watchful eye of such Court, with the exception of with the past approval of the Government.
Power to control methodology
16. The Tribunal ought, subject to the procurements of this Act, have force to direct its strategy (counting the settling of spots and times of its sittings) and may act despite an opportunity in the amount of its parts; and the forces of the Tribunal under segment 6 may, subject to such conditions as the Government may force, be practiced by any one part authorised by the Government for this benefit.
Power to make tenets
17. The Government might, by warning in the official Gazette, make discounts for convey the reasons of this Act.
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