পাতা:বাংলাদেশ কোড ভলিউম ২৭.djvu/৬৭

অর্থ আইন, ১৯৮৭ ᏬQ such appeal or revision it is found or if the court finds that the goods so sold are not liable to confiscation, the proceeds of the sale shall, after necessary deduction of duties, taxes or dues as provided in section 201, be refunded to the owner:”; (৫) section 196B এর পরিবর্তে নিম্নরূপ section 196B প্রতিস্থাপিত হইবে, যথাঃ ael96B. Power of the Government to call for and Q examine records.- The Government may, on its o own motion or on an application made by any o person, within one year of the passing of an order o under this Act or the rules made thereunder, call S and examine the records of the proceedings relating to such order for the purpose of satisfying itself as to the legality or propriety of the order and may pass such orders as it thinks fit, rectifying any mistake or error which becomes арparent from such examination: ൽ Provided that no such order which has the effect of confiscating goods of greater value or, enhancing any fine in lieu of confiscation or enhancing any penalty or requiring the payment of a greater amount of duty shall be made unless the person affected by such order has been given an opportunity of being heard in person or through a counsel or other person duly authorised by him.”: १ ९*→ ཕལ་ ༩ ། - (b) THE FIRST SCHEDULE & Ross (1) & Tariff Heading No. 24.02B এর বিপরীতে কলাম (৩)তে সংখ্যা “4০০%” এর পরিবর্তে ( সংখ্যা “3০০%” প্রতিস্থাপিত হইবে। o o B i The Land Development Tax Ordinance, 1976 (XLII of Ordinance XLII of 1976- এর 1976), এর- সংশোধন O \ G (1) Section 3 CS (RE) sub-section (1) és clause (a) (sts of <TÉ fl:Ho clause (a) প্রতিস্থাপিত হইবে, যথাঃ