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.

 

EXCISE AND SALT ACT, 1944

 

EXCISE
AND SALT ACT, 1944

(I
OF 1944)

 

Section—37

Punishment for violation of
the provisions of the Act

The Excise
and Salt Act, 1944 and the rules framed thereunder do not authorise the police
to seize manually manufactured cigarettes (Bins) on obtaining license under the
said Act on the suspicion that those were being marketed by evading payment of
necessary leviable excise duty as being without the requisite band-rolls
thereon. The police also have no authority to arrest and prosecute any person
directly for the alleged violation of the provisions of the Excise and Salt Act
for alleged evasion of excise duties. The police can only act in aid of the
excise authority when called upon by the former to do so. The seizure of the
bins in question and arrest of the accused persons and initiation of the
impugned proceeding by lodging an FIR by the police are acts not authorised by
law and the same amount to an abuse of the process of the Court and as such the
impugned proceeding is liable to be quashed.

Md. Idris Miah alias
Idris Ali and others Vs. The State and others, 18BLD(HCD)54