পাতা:বাংলাদেশ কোড ভলিউম ২৯.djvu/৪৪৭

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88ぐり অর্থ আইন, ১৯৯৩ (SS) section 118 Q5 sub-section (2) (G æDirector of Inspection” “offs oftoff aeDirectors-General of Inspection” শব্দগুলি প্রতিস্থাপিত হইবে; (bo) section 121 (q; (KF) sub-section (4) H clause (a) CE æone hundred” শব্দগুলির পরিবর্তে ctwo hundred” শব্দগুলি প্রতিস্থাপিত : এবং o (<) sub-section (6) ® °E fEi?i Explanation ®®iis'° হইবে, যথা:– ...o aeexplanation.- For the purpose of this section, the Appellate Joint Commissioner of Taxes shall be deemed to be an authority subordinate to the Commissioner to whom the Deputy Commissioner of Taxes, whose order was the subject-matter of the appeal order under revision, - - • * N. is subordinate. o -- (OS) section 124 @ æone thousand taka" HK æfifty taka" শব্দগুলির পরিবর্তে যথাক্রমে ætwo thousand taka" EFK æone hundred taka"শব্দগুলি প্রতিস্থাপিত হইবে; (os) section 128 qK sub-section (3) REIS RĒGT; ~ (৩৩) section 142 এর পর নিম্নরূপ নূতন section 142A সন্নিবেশিত - হইবে, যথা:– o a 142A. Recovery of tax through Special Magistrates.- (1) O Without prejudice to the provisions of section 142, the Deputy Commissioner of Taxes may forward to a Magistrate of the First Class, specially empowered in this behalf by the Government, hereinafter referred to as the Special Magistrate, in whose territorial jurisdiction the office of the Deputy Commissioner of Taxes is situate, or the assessee resides, or owns property or carries on business or profession, a certificate under his signature specifying the amount of arrears due from the assessee, and the Special Magistrate shall, on receipt of such certificate, proceed to recover from the assessee the amount specified therein as if it were an arrear of land revenue and the Special Magistrate were a Collector of District. NQ- - ്