The Excises and Salt Act, 1944

1. PreamblePreamble

Chapter I

1. Section 1Short title, extent and commencement
2. Section 2Definitions

Chapter II LEVY AND COLLECTION OF DUTY

1. Section 3Duties specified in the First Schedule to be levied
2. Section 3BGoods particularly composed of dutiable articles
3. Section 3CPrinciple for determination of tariff classification
4. Section 3ARegulatory duty of Excise
5. Section 3AADetermination of duty
6. Section 4Determination of value for the purposes of duty
7. Section 5[Omitted.]Repealed
8. Section 6Certain operations to be subject to licence
9. Section 7Form and conditions of licence
10. Section 8Restriction on possession of excisable goods
11. Section 9ACertain offences to be non-cognizable
12. Section 9Offences and penalties
13. Section 9BPresumption of culpable mental state
14. Section 9CRelevancy of statements under certain circumstances
15. Section 9DPower of Court to publish name, place of business, etc., of persons convicted under the Act
16. Section 10Power of Courts to order forfeiture
17. Section 11Recovery of Government Dues
18. Section 12Application of the provisions of Act IV of 1969 to [* * *] excise duties
19. Section 12AExemptions

Chapter III [APPOINTMENT OF EXCISE OFFICERS AND THEIR POWERS AND DUTIES]

1. Section 13APowers and duties of Excise Officers
2. Section 13CEntrustment of functions of the Excise Officers to certain other officers
3. Section 13Appointment of Excise Officers
4. Section 13BDelegation of powers
5. Section 13DPower to arrest
6. Section 14Power to summon persons to give evidence and produce documents in inquiries under this Act
7. Section 15Officers required to assist [Excise Officers]
8. Section 16Owners or occupiers of land to report manufacture of contraband excisable goods
9. Section 17Punishment for connivance at offences
10. Section 18Searches and arrests how to be made
11. Section 19Disposal of persons arrested
12. Section 20Procedure to be followed by officer in charge of police-station
13. Section 21Inquiry how to be made by [Excise Officers] against arrested persons
14. Section 22Vexatious search, seizure, etc., by [Excise Officer]
15. Section 23Failure of [Excise Officer] in duty

Chapter IV TRANSPORT BY SEA

1. Section 24Penalties for carrying excisable goods in certain vessels
2. Section 25Exceptions
3. Section 26Power of stoppage, search and arrest
4. Section 27Penalties for resisting officer
5. Section 28Confiscation of vessel and cargo
6. Section 29Jurisdiction
7. Section 30Power to exempt from operation of this Chapter

Chapter V SPECIAL PROVISIONS RELATING TO SALT

1. Section 31Special and permanent rights of manufacturing salt to be recognised
2. Section 32[Omitted.]Repealed

Chapter VI ADJUDICATION OF [CASE]

1. Section 33Power of adjudication
2. Section 34Option to pay fine in lieu of confiscation
3. Section 34AConfiscation of containers and conveyance
4. Section 35Appeals
5. Section 35APower of the Board on departmental proceedings
6. Section 35BPower of the [Board] to rectify mistakes
7. Section 36CPower to write off sums due to Government
8. Section 36Revision by Government
9. Section 36AAppearance by authorised representative
10. Section 36BPower of the Government to rectify mistakes

Chapter VII SUPPLEMENTAL PROVISIONS

1. Section 37Power of [Board] to make rules
2. Section 38Publication of rules and notifications
3. Section 39[Omitted.]Repealed
4. Section 40Bar of suits and limitation of suits and other legal proceedings

Schedules

1. First Schedule2 [* * *]
2. Second ScheduleExcisable goods specified for the purposes of section 6-
3. Third ScheduleOmitted by section 3 and the Second Schedule of the Bangladesh