পাতা:বাংলাদেশ কোড ভলিউম ২৮.djvu/৩৫৯

অর্থ আইন, ১৯৯১ vව8කු the value of such goods shall, on a written application made by the owner of the goods, be appraised by an appropriate officer of Customs, and the owner shall be allowed abatement of duty in proportion to the diminution in value of the goods as so appraised. (2) Where it is shown, in writing by the owner of any imported goods to the satisfaction of the Collector of Customs that the goods have been lost or destroyed by N an accident or force majeure, after importation but S before clearance thereof for home consumption, the CŞ Collector may, on an application made by the owner, o furnishing all particulars necessary to establish the fact . Coo of such loss or destruction, remit or repay any duty N chargeable or paid on such goods. @ Explanation.- For the purpose of this sub-section," æforce majeure” means an act of God.”; ം് (২) First Schedule এই আইনের দ্বিতীয় তফসিলে বর্ণিতরূপে সংশোধিত হইবে। Co. . & The Finance Act, 1980 (XXIII of 1980) of section 12 Act XXIII of এর- ര. 1980 এর সংশোধন (S) sub-section (1) to offo for sub-section (1) প্রতিস্থাপিত হইবে, যথা :- N. o ae(1) There shall be levied and collected a tax to be called Foreign Travel Tax on all foreign air travels by all Bangladeshi nationals and Bangladeshis having permanent residence or owning properties or business in Bangladesh or enjoying other facilities not available to foreign nationals at the rate of 10% of the fares, in any case being not less than two hundred and fifty Taka and not more than fifteen hundred Taka per ticket: - - o that for foreign air travel to any country which o is a member of the South Asian Association for Q Regional Cooperation Foreign Travel Tax shall be o levied and collected at the rate specified above, in - § any case being not less than two hundred and fifty N- Taka and not more than five hundred Taka per \ ticket.” “RR (S) sub-section (1A) CŞ a two hundred and fifty Taka per traveller by land and eight hundred Taka” “soforo offo aeone hundred and fifty Taka per traveller by land and five hundred Taka" *FEfi efSEIf>RÐ SLA