পাতা:বাংলাদেশ কোড ভলিউম ২৯.djvu/৪৪৮

অর্থ আইন, ১৯৯৩ (2) Without prejudice to any other powers of a Collector of District which the Special Magistrate may have in this behalf, he shall, for the purposes of recovery of the amount specified in the certificate for recovery forwarded to him under sub-section (1), have the powers which a Civil Court has under the Code of Civil Procedure, 1908 (Act V of 1908), for the purpose of recovery of an amount due under a decree. (3) The Deputy Commissioner of Taxes may, at any time, recall from the Special Magistrate a certificate forwarded to him under sub-section (1) and upon such recall, all proceedings commenced in pursuance of the certificate shall abate: o Provided that the recall of a certificate shall not affect any - recoveries made by the Special Magistrate before the recall as if the certificate had not, to the extent of such recovery, been recalled; nor shall the recall of a certificate issued at any time prevent the recovery, by issue of a fresh certificate of any amount which was recoverable at the time the certificate so recalled was issued.”: o o (98) section 153 GH sub-section (1A) QE æDeputy Commissioner of Taxes or” “Rags; "is abany assessee aggrieved by any one শব্দগুলি সন্নিবেশিত হইবে; o (OG) section 154 EF sub-section (1) El æone hundred taka" শব্দগুলির পরিবর্তে :etwo hundred taka” শব্দগুলি প্রতিস্থাপিত হইবে: o <\} (ob) section 158 e 5 sub-section (5) é aethree hundred” শব্দগুলির পরিবর্তে five hundred” শব্দগুলি প্রতিস্থাপিত হইবে; 88여 (७१ section 165 এর, N Q (ক) উপান্ত শিরোনামায় everification” শব্দগুলির পরিবর্তে § aeverification, etc.” শব্দগুলি ও কমাটি প্রতিস্থাপিত হইবে; & (খ) clause (b) এর শেষ প্রান্তস্থিত ফুলষ্টপের পরিবর্তে একটি - তিস্থাপিত হইবে এবং তৎপর নিম্নরূপ clause (c) & সংযোজিত হইবে, যথা: Q ae(c) signs and issues any certificate mentioned in the first or second proviso to section 82 which he either knows or believes to be false or does not believe to be true.”;