Section 3Levy of tax

s. 3

3. Levy of tax (1) Except as otherwise expressly provided in this Act, there shall be charged and levied a tax of [twelve poisha] on every maund of raw jute purchased by the occupier of a jute- mill or purchased and despatched outside areas to which this Act extends by any means of transit by a shipper of jute and such tax shall be payable to the Government by the occupier of every jute-mill and by every shipper of jute. (2) No tax shall be leviable under this Act on any raw jute in respect of which such tax has already been paid [* * *]: Provided that the burden of proving that such tax has already been paid shall be upon the person who claims the benefit of this sub-section. (3) [Omitted by section 3 and the Second Schedule of the Bangladesh Laws (Revision And Declaration) Act, 1973 (Act No. VIII of 1973).]

1. 5. The words, bracket and figure “or to which the provisions of sub-section (3) apply” were omitted by section 3 and the Second Schedule of the Bangladesh Laws (Revision And Declaration) Act, 1973 (Act No. VIII of 1973)