Excise And Salt Act, 1944

 

Excise And
Salt Act, 1944

(I OF 1944)

 

Section—4(3)

Capacity Tax
(Cinema House) Rules, 1983, Rule—9(2)

Without the prior permission of the customs
authority the cinema hall owner has no right to increase or decrease the number
of seats of a cinema hail. The factum of signing of the Register by an
Assistant Collector of Customs cannot override the provisions of the Customs
Act and the relevant rules.

Md. Anwar
Hossain Vs The Secretary, Ministry of Finance, (Internal Resources Division)
and others, 17 BLD (HCD) 230.

Ref:
21 DLR(SC)225; 46 DLR 282.

 

EXCISE AND SALT ACT, 1944

 

EXCISE AND SALT ACT, 1944

 

Interpretation—The
Excise -and Salt Act, 1944 like any other fiscal statute imposing a burden on
the subject, is to be strictLy construed—Where there is any doubt, an
interpretation favourable to the subject should he preferred.

The National Board of Revenue, Govt of Bangladesh and another Vs. Bata
Shoe Company (Bangladesh) Ltd. 1IBLD (AD)1 12.

 

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