The Finance (1971–1972) Order, 1972 (President's Order)

Third Schedule3 [(See Article 9)]

In force

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Third Schedule

THE THIRD SCHEDULE 3 [(See Article 9)] Rates of Income Tax A. In the case of every individual, Hindu Undivided Family, unregistered firm, an association of persons and every artificial juridical person referred to in clause (9) of section 2 of the Income-tax Act, 1922 (XI of 1922), not being a case to which paragraph B of this part applies-Rates. Rates of Super Tax A. In the case of a company-Rates. 2 [(1)] On the whole of the total 30 per cent of such total income excluding income to which income: paragraph E of Part I applies. Provided that where a company, in respect of the profits and gains liable to tax under the Income-tax Act, 1922 (XI of 1922), has made such effective arrangements as may be prescribed by the Central Board of Revenue in this behalf for the declaration and payment in taxable territories of dividends payable out of such profits and gains and for the deduction of tax from such dividends, rebate shall be allowed as follows: (i) a rebate of 5 per cent to such company if it is a public company. (ii) a rebate of 5 per cent to such company if it is a public company to which clause (iii) does not apply, if its paidup capital plus free reserves as on the last day of the previous year does not exceed Taka 5,00,000; (iii) a rebate of 5 per cent on so such of the income, profits and gains of such company, being a public company, as are derived by it from an industrial undertaking if its paid-up capital plus free reserves as on the last day of the previous year does not exceed Take 10,00,000; (iv) a rebate of 10 per cent to such company in respect of its income, profits and gains to which sub-section (9) of section 10 of the Income-tax Act, (XI of 1922), applies or which are derived by it in taxable territories from processing, freezing, preserving and 1 [grain] of food, vegetable, fruit, gain, meat, fish and poultry; (v) a rebate of 15 per cent to such company on so much of the income, profits and gains accruing or arising outside taxable territories to which sub-section (4) of section 9 does not apply as are brought by it into taxable territories. Explanation - The term “industrial undertaking”, as used in clause (iii) means an undertaking which is set up or commenced in taxable territories on or after the 14 th day of August, 1947, and which employs (i) ten or more persons in taxable territories and involves the use of electrical energy or any other form of energy which is mechanically transmitted and is not generated by human or animal agency or (ii) twenty or more persons in taxable territories and does not involve the use of electrical energy 2 [* * *] or any other form of energy which is mechanically transmitted and is not generated by human or animal agency and which is- (i) engaged in- (a) the manufacture of goods or materials or the subjection of goods or materials to any process, which substantially changes their original condition; (b) ship-building; (c) generation, transformation, conversion, transmission or distribution of electrical energy, or the supply of hydraulic power; (d) the working of any mine, oil-well or other source of mineral deposits not being an undertaking to which the Second and Third Schedules to the Income-tax Act, 1922 (XI of 1922), apply; or (ii) any other industrial undertaking which may be approved by the Central Board of Revenue for the purposes of this clause. (2) On the amount representing income from dividends from a company having its registered office in taxable territories. Rates. (a) Where such dividends are received by 15 per cent of a pubic company and are declared and such amount. paid by a company formed and registered in taxable territories under the Companies Act, 1913 (VII or 1913), or a body corporate formed in pursuance of an Act, in respect of the share-capital issued, subscribed and paid after the fourteenth day of August, 1947. (b) In other cases ... .... ... 20 per cent of such amount (3) On the whole of the amount representing the face value of any bonus shares or the amount of any bonus issued by the company to its share-holders with a view to increasing its paidup capital-Rates (a) Where a company which 15 per cent of such amount. issues bonus shares or bonus, as the case may be, is a public company. (b) In other cases ... .... ... 20 per cent of such amount. Rates B. In the case of every local 12.5 per cent of the total authority-On the whole of the total income. income C. In the case of every registered firm-Rates. (1) Where the total income does not Nil. exceed Taka 15,000. (2) Where the total income exceeds 5 per cent of the amount Taka 15,000 but does not exceeding Taka 15,000. exceed Taka 30,000. (3) Where the total income exceeds Taka 750 plus 10 per cent Taka 30,000 but does not of the amount exceeding exceed Taka 60,000. Taka 30,000. (4) Where the total income exceeds Taka 3,750 plus 20 per Taka 60,000 but does not cent of the amount exceed Taka 1,00,000. exceeding Taka 60,000. (5) Where the total income exceeds Taka 11,750 plus 30 per Taka 1,00,000 cent of the amount exceeding Taka 1,00,000. Explanation - The term “registered firm” as used in this paragraph means a firm registered under section 26A of the Income-tax Act, 1922 (XI of 1922), or a firm treated as a registered firm under clause (b) of sub-section (5) of section 23 of the Income-tax Act, 1922 (XI of 1922). 1 [See section 10 of the Finance Ordinance, 1970] Rates of Surcharge Rates. (A) In the case of a company 10 per cent of the income-tax deriving income, profits and gains and super-tax which would have the whole or part of which are been payable under the Incomeexempt from payment of incometax Act, 1922, had not part of the tax and super-tax under section income, profits and gains of such 15BB of the Income-tax Act, company been so exempt. 1922. Rates. (B) In the case of every 10 per cent of the income-tax and superother company ... tax payable under the Income-tax Act, 1922. (C) In the case of every 10 per cent of the super-tax and incomeregistered firm ... tax, if any, payable under the Income-tax Act, 1922. (D) In the case of every 12.5 per cent of the super-tax and other person ... income-tax, if any, payable under the Income-tax Act, 1922.

1 The brackets, words and figures “[See Article 9 (B)]” were substituted for the brackets, words and figures “[See Section 9(B)]” by Article 10 of the Finance (1971- 72) (Amendment) Order, 1972 (President’s Order No. 75 of 1972).
2 The inverted comma “ ” ” was omitted by Article 11 of the Finance (1971-72) (Amendment) Order, 1972 (President’s Order No. 75 of 1972).
3 The brackets, words and figures “[See Article 9]” were substituted for the brackets, words and figures “[See Section 9]” by Article 10 of the Finance (1971-72) (Amendment) Order, 1972 (President’s Order No. 75 of 1972).
1 The words, figures and full stop “Where the taxable income exceeds Taka 10,000 but does not exceed Taka 15,000” were substituted for the words, figures and full stop “Where the taxable income exceeds Taka 15,000 but does not exceed Taka 25,000” by Article 11 of the Finance (1971-72) (Amendment) Order, 1972 (President’s Order No. 75 of 1972).
2 The figure “15, 000” was substituted for the figure “25,000” by Article 11 of the Finance (1971-72) (Amendment) Order, 1972 (President’s Order No. 75 of 1972).
1 The figure “30” was substituted for the figure “25” by Article 11 of the Finance (1971-72) (Amendment) Order, 1972 (President’s Order No. 75 of 1972).
2 The figure “25” was substituted for the figure “30” by Article 11 of the Finance (1971-72) (Amendment) Order, 1972 (President’s Order No. 75 of 1972).
1 The word “an” was substituted for the word “and” by Article 11 of the Finance (1971- 72) (Amendment) Order, 1972 (President’s Order No. 75 of 1972).
2 The bracket and figure “(1)” was substituted for the bracket and figure “(2)” by Article 11 of the Finance (1971-72) (Amendment) Order, 1972 (President’s Order No. 75 of 1972).
1 The word “gain” was substituted for the word “conning” by Article 11 of the Finance (1971-72) (Amendment) Order, 1972 (President’s Order No. 75 of 1972).
2 The words “or any other” were omitted by Article 11 of the Finance (1971-72) (Amendment) Order, 1972 (President’s Order No. 75 of 1972).
1 The brackets, words and figures “[See section 10 of the Finance Ordinance, 1970]” were substituted for the brackets, words, and figures “[See section 10 ]” by Article 11 of the Finance (1971-72) (Amendment) Order, 1972 (President’s Order No. 75 of 1972).

PART I

Third Schedule, item 1

1. Where the taxable income does Taka 25. not exceed Taka 1,000.

1 The brackets, words and figures “[See Article 9 (B)]” were substituted for the brackets, words and figures “[See Section 9(B)]” by Article 10 of the Finance (1971- 72) (Amendment) Order, 1972 (President’s Order No. 75 of 1972).
2 The inverted comma “ ” ” was omitted by Article 11 of the Finance (1971-72) (Amendment) Order, 1972 (President’s Order No. 75 of 1972).
3 The brackets, words and figures “[See Article 9]” were substituted for the brackets, words and figures “[See Section 9]” by Article 10 of the Finance (1971-72) (Amendment) Order, 1972 (President’s Order No. 75 of 1972).
1 The words, figures and full stop “Where the taxable income exceeds Taka 10,000 but does not exceed Taka 15,000” were substituted for the words, figures and full stop “Where the taxable income exceeds Taka 15,000 but does not exceed Taka 25,000” by Article 11 of the Finance (1971-72) (Amendment) Order, 1972 (President’s Order No. 75 of 1972).
2 The figure “15, 000” was substituted for the figure “25,000” by Article 11 of the Finance (1971-72) (Amendment) Order, 1972 (President’s Order No. 75 of 1972).
1 The figure “30” was substituted for the figure “25” by Article 11 of the Finance (1971-72) (Amendment) Order, 1972 (President’s Order No. 75 of 1972).
2 The figure “25” was substituted for the figure “30” by Article 11 of the Finance (1971-72) (Amendment) Order, 1972 (President’s Order No. 75 of 1972).
1 The word “an” was substituted for the word “and” by Article 11 of the Finance (1971- 72) (Amendment) Order, 1972 (President’s Order No. 75 of 1972).
2 The bracket and figure “(1)” was substituted for the bracket and figure “(2)” by Article 11 of the Finance (1971-72) (Amendment) Order, 1972 (President’s Order No. 75 of 1972).
1 The word “gain” was substituted for the word “conning” by Article 11 of the Finance (1971-72) (Amendment) Order, 1972 (President’s Order No. 75 of 1972).
2 The words “or any other” were omitted by Article 11 of the Finance (1971-72) (Amendment) Order, 1972 (President’s Order No. 75 of 1972).
1 The brackets, words and figures “[See section 10 of the Finance Ordinance, 1970]” were substituted for the brackets, words, and figures “[See section 10 ]” by Article 11 of the Finance (1971-72) (Amendment) Order, 1972 (President’s Order No. 75 of 1972).

Third Schedule, item 2

2. Where the taxable income Taka 25 plus 5 per cent exceeds Taka 1,000 but does not of the amount exceeding exceed Taka 2,000. Taka 1,000.

1 The brackets, words and figures “[See Article 9 (B)]” were substituted for the brackets, words and figures “[See Section 9(B)]” by Article 10 of the Finance (1971- 72) (Amendment) Order, 1972 (President’s Order No. 75 of 1972).
2 The inverted comma “ ” ” was omitted by Article 11 of the Finance (1971-72) (Amendment) Order, 1972 (President’s Order No. 75 of 1972).
3 The brackets, words and figures “[See Article 9]” were substituted for the brackets, words and figures “[See Section 9]” by Article 10 of the Finance (1971-72) (Amendment) Order, 1972 (President’s Order No. 75 of 1972).
1 The words, figures and full stop “Where the taxable income exceeds Taka 10,000 but does not exceed Taka 15,000” were substituted for the words, figures and full stop “Where the taxable income exceeds Taka 15,000 but does not exceed Taka 25,000” by Article 11 of the Finance (1971-72) (Amendment) Order, 1972 (President’s Order No. 75 of 1972).
2 The figure “15, 000” was substituted for the figure “25,000” by Article 11 of the Finance (1971-72) (Amendment) Order, 1972 (President’s Order No. 75 of 1972).
1 The figure “30” was substituted for the figure “25” by Article 11 of the Finance (1971-72) (Amendment) Order, 1972 (President’s Order No. 75 of 1972).
2 The figure “25” was substituted for the figure “30” by Article 11 of the Finance (1971-72) (Amendment) Order, 1972 (President’s Order No. 75 of 1972).
1 The word “an” was substituted for the word “and” by Article 11 of the Finance (1971- 72) (Amendment) Order, 1972 (President’s Order No. 75 of 1972).
2 The bracket and figure “(1)” was substituted for the bracket and figure “(2)” by Article 11 of the Finance (1971-72) (Amendment) Order, 1972 (President’s Order No. 75 of 1972).
1 The word “gain” was substituted for the word “conning” by Article 11 of the Finance (1971-72) (Amendment) Order, 1972 (President’s Order No. 75 of 1972).
2 The words “or any other” were omitted by Article 11 of the Finance (1971-72) (Amendment) Order, 1972 (President’s Order No. 75 of 1972).
1 The brackets, words and figures “[See section 10 of the Finance Ordinance, 1970]” were substituted for the brackets, words, and figures “[See section 10 ]” by Article 11 of the Finance (1971-72) (Amendment) Order, 1972 (President’s Order No. 75 of 1972).

Third Schedule, item 3

3. Where the taxable income Taka 75 plus 10 per cent exceeds Taka 2,000 but does not of the amount exceeding exceed Taka 4,000. Taka 2,000.

1 The brackets, words and figures “[See Article 9 (B)]” were substituted for the brackets, words and figures “[See Section 9(B)]” by Article 10 of the Finance (1971- 72) (Amendment) Order, 1972 (President’s Order No. 75 of 1972).
2 The inverted comma “ ” ” was omitted by Article 11 of the Finance (1971-72) (Amendment) Order, 1972 (President’s Order No. 75 of 1972).
3 The brackets, words and figures “[See Article 9]” were substituted for the brackets, words and figures “[See Section 9]” by Article 10 of the Finance (1971-72) (Amendment) Order, 1972 (President’s Order No. 75 of 1972).
1 The words, figures and full stop “Where the taxable income exceeds Taka 10,000 but does not exceed Taka 15,000” were substituted for the words, figures and full stop “Where the taxable income exceeds Taka 15,000 but does not exceed Taka 25,000” by Article 11 of the Finance (1971-72) (Amendment) Order, 1972 (President’s Order No. 75 of 1972).
2 The figure “15, 000” was substituted for the figure “25,000” by Article 11 of the Finance (1971-72) (Amendment) Order, 1972 (President’s Order No. 75 of 1972).
1 The figure “30” was substituted for the figure “25” by Article 11 of the Finance (1971-72) (Amendment) Order, 1972 (President’s Order No. 75 of 1972).
2 The figure “25” was substituted for the figure “30” by Article 11 of the Finance (1971-72) (Amendment) Order, 1972 (President’s Order No. 75 of 1972).
1 The word “an” was substituted for the word “and” by Article 11 of the Finance (1971- 72) (Amendment) Order, 1972 (President’s Order No. 75 of 1972).
2 The bracket and figure “(1)” was substituted for the bracket and figure “(2)” by Article 11 of the Finance (1971-72) (Amendment) Order, 1972 (President’s Order No. 75 of 1972).
1 The word “gain” was substituted for the word “conning” by Article 11 of the Finance (1971-72) (Amendment) Order, 1972 (President’s Order No. 75 of 1972).
2 The words “or any other” were omitted by Article 11 of the Finance (1971-72) (Amendment) Order, 1972 (President’s Order No. 75 of 1972).
1 The brackets, words and figures “[See section 10 of the Finance Ordinance, 1970]” were substituted for the brackets, words, and figures “[See section 10 ]” by Article 11 of the Finance (1971-72) (Amendment) Order, 1972 (President’s Order No. 75 of 1972).

Third Schedule, item 4

4. Where the taxable income Taka 275 plus 15 per exceeds Taka 4,000 but does not cent of the amount exceed Taka 6,500. exceeding Taka 4,000.

1 The brackets, words and figures “[See Article 9 (B)]” were substituted for the brackets, words and figures “[See Section 9(B)]” by Article 10 of the Finance (1971- 72) (Amendment) Order, 1972 (President’s Order No. 75 of 1972).
2 The inverted comma “ ” ” was omitted by Article 11 of the Finance (1971-72) (Amendment) Order, 1972 (President’s Order No. 75 of 1972).
3 The brackets, words and figures “[See Article 9]” were substituted for the brackets, words and figures “[See Section 9]” by Article 10 of the Finance (1971-72) (Amendment) Order, 1972 (President’s Order No. 75 of 1972).
1 The words, figures and full stop “Where the taxable income exceeds Taka 10,000 but does not exceed Taka 15,000” were substituted for the words, figures and full stop “Where the taxable income exceeds Taka 15,000 but does not exceed Taka 25,000” by Article 11 of the Finance (1971-72) (Amendment) Order, 1972 (President’s Order No. 75 of 1972).
2 The figure “15, 000” was substituted for the figure “25,000” by Article 11 of the Finance (1971-72) (Amendment) Order, 1972 (President’s Order No. 75 of 1972).
1 The figure “30” was substituted for the figure “25” by Article 11 of the Finance (1971-72) (Amendment) Order, 1972 (President’s Order No. 75 of 1972).
2 The figure “25” was substituted for the figure “30” by Article 11 of the Finance (1971-72) (Amendment) Order, 1972 (President’s Order No. 75 of 1972).
1 The word “an” was substituted for the word “and” by Article 11 of the Finance (1971- 72) (Amendment) Order, 1972 (President’s Order No. 75 of 1972).
2 The bracket and figure “(1)” was substituted for the bracket and figure “(2)” by Article 11 of the Finance (1971-72) (Amendment) Order, 1972 (President’s Order No. 75 of 1972).
1 The word “gain” was substituted for the word “conning” by Article 11 of the Finance (1971-72) (Amendment) Order, 1972 (President’s Order No. 75 of 1972).
2 The words “or any other” were omitted by Article 11 of the Finance (1971-72) (Amendment) Order, 1972 (President’s Order No. 75 of 1972).
1 The brackets, words and figures “[See section 10 of the Finance Ordinance, 1970]” were substituted for the brackets, words, and figures “[See section 10 ]” by Article 11 of the Finance (1971-72) (Amendment) Order, 1972 (President’s Order No. 75 of 1972).

Third Schedule, item 5

5. Where the taxable income Taka 650 plus 20 per exceeds Taka 6,500 but does not cent of the amount exceed Taka 10,000. exceeding Taka 6,500. Rates.

1 The brackets, words and figures “[See Article 9 (B)]” were substituted for the brackets, words and figures “[See Section 9(B)]” by Article 10 of the Finance (1971- 72) (Amendment) Order, 1972 (President’s Order No. 75 of 1972).
2 The inverted comma “ ” ” was omitted by Article 11 of the Finance (1971-72) (Amendment) Order, 1972 (President’s Order No. 75 of 1972).
3 The brackets, words and figures “[See Article 9]” were substituted for the brackets, words and figures “[See Section 9]” by Article 10 of the Finance (1971-72) (Amendment) Order, 1972 (President’s Order No. 75 of 1972).
1 The words, figures and full stop “Where the taxable income exceeds Taka 10,000 but does not exceed Taka 15,000” were substituted for the words, figures and full stop “Where the taxable income exceeds Taka 15,000 but does not exceed Taka 25,000” by Article 11 of the Finance (1971-72) (Amendment) Order, 1972 (President’s Order No. 75 of 1972).
2 The figure “15, 000” was substituted for the figure “25,000” by Article 11 of the Finance (1971-72) (Amendment) Order, 1972 (President’s Order No. 75 of 1972).
1 The figure “30” was substituted for the figure “25” by Article 11 of the Finance (1971-72) (Amendment) Order, 1972 (President’s Order No. 75 of 1972).
2 The figure “25” was substituted for the figure “30” by Article 11 of the Finance (1971-72) (Amendment) Order, 1972 (President’s Order No. 75 of 1972).
1 The word “an” was substituted for the word “and” by Article 11 of the Finance (1971- 72) (Amendment) Order, 1972 (President’s Order No. 75 of 1972).
2 The bracket and figure “(1)” was substituted for the bracket and figure “(2)” by Article 11 of the Finance (1971-72) (Amendment) Order, 1972 (President’s Order No. 75 of 1972).
1 The word “gain” was substituted for the word “conning” by Article 11 of the Finance (1971-72) (Amendment) Order, 1972 (President’s Order No. 75 of 1972).
2 The words “or any other” were omitted by Article 11 of the Finance (1971-72) (Amendment) Order, 1972 (President’s Order No. 75 of 1972).
1 The brackets, words and figures “[See section 10 of the Finance Ordinance, 1970]” were substituted for the brackets, words, and figures “[See section 10 ]” by Article 11 of the Finance (1971-72) (Amendment) Order, 1972 (President’s Order No. 75 of 1972).

Third Schedule, item 6

6. 1 [Where the taxable income Taka 1,350 plus 25 per cent exceeds Taka 10,000 but does of the amount exceeding not exceed Taka 15,000] Taka 10,000.

1 The brackets, words and figures “[See Article 9 (B)]” were substituted for the brackets, words and figures “[See Section 9(B)]” by Article 10 of the Finance (1971- 72) (Amendment) Order, 1972 (President’s Order No. 75 of 1972).
2 The inverted comma “ ” ” was omitted by Article 11 of the Finance (1971-72) (Amendment) Order, 1972 (President’s Order No. 75 of 1972).
3 The brackets, words and figures “[See Article 9]” were substituted for the brackets, words and figures “[See Section 9]” by Article 10 of the Finance (1971-72) (Amendment) Order, 1972 (President’s Order No. 75 of 1972).
1 The words, figures and full stop “Where the taxable income exceeds Taka 10,000 but does not exceed Taka 15,000” were substituted for the words, figures and full stop “Where the taxable income exceeds Taka 15,000 but does not exceed Taka 25,000” by Article 11 of the Finance (1971-72) (Amendment) Order, 1972 (President’s Order No. 75 of 1972).
2 The figure “15, 000” was substituted for the figure “25,000” by Article 11 of the Finance (1971-72) (Amendment) Order, 1972 (President’s Order No. 75 of 1972).
1 The figure “30” was substituted for the figure “25” by Article 11 of the Finance (1971-72) (Amendment) Order, 1972 (President’s Order No. 75 of 1972).
2 The figure “25” was substituted for the figure “30” by Article 11 of the Finance (1971-72) (Amendment) Order, 1972 (President’s Order No. 75 of 1972).
1 The word “an” was substituted for the word “and” by Article 11 of the Finance (1971- 72) (Amendment) Order, 1972 (President’s Order No. 75 of 1972).
2 The bracket and figure “(1)” was substituted for the bracket and figure “(2)” by Article 11 of the Finance (1971-72) (Amendment) Order, 1972 (President’s Order No. 75 of 1972).
1 The word “gain” was substituted for the word “conning” by Article 11 of the Finance (1971-72) (Amendment) Order, 1972 (President’s Order No. 75 of 1972).
2 The words “or any other” were omitted by Article 11 of the Finance (1971-72) (Amendment) Order, 1972 (President’s Order No. 75 of 1972).
1 The brackets, words and figures “[See section 10 of the Finance Ordinance, 1970]” were substituted for the brackets, words, and figures “[See section 10 ]” by Article 11 of the Finance (1971-72) (Amendment) Order, 1972 (President’s Order No. 75 of 1972).

Third Schedule, item 7

7. Where the taxable income Taka 2,600 plus 35 per cent exceeds Taka 15,000 but does of the amount exceeding not exceed Taka 25,000. Taka 2 [15,000].

1 The brackets, words and figures “[See Article 9 (B)]” were substituted for the brackets, words and figures “[See Section 9(B)]” by Article 10 of the Finance (1971- 72) (Amendment) Order, 1972 (President’s Order No. 75 of 1972).
2 The inverted comma “ ” ” was omitted by Article 11 of the Finance (1971-72) (Amendment) Order, 1972 (President’s Order No. 75 of 1972).
3 The brackets, words and figures “[See Article 9]” were substituted for the brackets, words and figures “[See Section 9]” by Article 10 of the Finance (1971-72) (Amendment) Order, 1972 (President’s Order No. 75 of 1972).
1 The words, figures and full stop “Where the taxable income exceeds Taka 10,000 but does not exceed Taka 15,000” were substituted for the words, figures and full stop “Where the taxable income exceeds Taka 15,000 but does not exceed Taka 25,000” by Article 11 of the Finance (1971-72) (Amendment) Order, 1972 (President’s Order No. 75 of 1972).
2 The figure “15, 000” was substituted for the figure “25,000” by Article 11 of the Finance (1971-72) (Amendment) Order, 1972 (President’s Order No. 75 of 1972).
1 The figure “30” was substituted for the figure “25” by Article 11 of the Finance (1971-72) (Amendment) Order, 1972 (President’s Order No. 75 of 1972).
2 The figure “25” was substituted for the figure “30” by Article 11 of the Finance (1971-72) (Amendment) Order, 1972 (President’s Order No. 75 of 1972).
1 The word “an” was substituted for the word “and” by Article 11 of the Finance (1971- 72) (Amendment) Order, 1972 (President’s Order No. 75 of 1972).
2 The bracket and figure “(1)” was substituted for the bracket and figure “(2)” by Article 11 of the Finance (1971-72) (Amendment) Order, 1972 (President’s Order No. 75 of 1972).
1 The word “gain” was substituted for the word “conning” by Article 11 of the Finance (1971-72) (Amendment) Order, 1972 (President’s Order No. 75 of 1972).
2 The words “or any other” were omitted by Article 11 of the Finance (1971-72) (Amendment) Order, 1972 (President’s Order No. 75 of 1972).
1 The brackets, words and figures “[See section 10 of the Finance Ordinance, 1970]” were substituted for the brackets, words, and figures “[See section 10 ]” by Article 11 of the Finance (1971-72) (Amendment) Order, 1972 (President’s Order No. 75 of 1972).

Third Schedule, item 8

8. Where the taxable income Taka 6,100 plus 50 per cent exceeds Taka 25,000 but does of the amount exceeding not exceed Taka 35,000. Taka 25,000.

1 The brackets, words and figures “[See Article 9 (B)]” were substituted for the brackets, words and figures “[See Section 9(B)]” by Article 10 of the Finance (1971- 72) (Amendment) Order, 1972 (President’s Order No. 75 of 1972).
2 The inverted comma “ ” ” was omitted by Article 11 of the Finance (1971-72) (Amendment) Order, 1972 (President’s Order No. 75 of 1972).
3 The brackets, words and figures “[See Article 9]” were substituted for the brackets, words and figures “[See Section 9]” by Article 10 of the Finance (1971-72) (Amendment) Order, 1972 (President’s Order No. 75 of 1972).
1 The words, figures and full stop “Where the taxable income exceeds Taka 10,000 but does not exceed Taka 15,000” were substituted for the words, figures and full stop “Where the taxable income exceeds Taka 15,000 but does not exceed Taka 25,000” by Article 11 of the Finance (1971-72) (Amendment) Order, 1972 (President’s Order No. 75 of 1972).
2 The figure “15, 000” was substituted for the figure “25,000” by Article 11 of the Finance (1971-72) (Amendment) Order, 1972 (President’s Order No. 75 of 1972).
1 The figure “30” was substituted for the figure “25” by Article 11 of the Finance (1971-72) (Amendment) Order, 1972 (President’s Order No. 75 of 1972).
2 The figure “25” was substituted for the figure “30” by Article 11 of the Finance (1971-72) (Amendment) Order, 1972 (President’s Order No. 75 of 1972).
1 The word “an” was substituted for the word “and” by Article 11 of the Finance (1971- 72) (Amendment) Order, 1972 (President’s Order No. 75 of 1972).
2 The bracket and figure “(1)” was substituted for the bracket and figure “(2)” by Article 11 of the Finance (1971-72) (Amendment) Order, 1972 (President’s Order No. 75 of 1972).
1 The word “gain” was substituted for the word “conning” by Article 11 of the Finance (1971-72) (Amendment) Order, 1972 (President’s Order No. 75 of 1972).
2 The words “or any other” were omitted by Article 11 of the Finance (1971-72) (Amendment) Order, 1972 (President’s Order No. 75 of 1972).
1 The brackets, words and figures “[See section 10 of the Finance Ordinance, 1970]” were substituted for the brackets, words, and figures “[See section 10 ]” by Article 11 of the Finance (1971-72) (Amendment) Order, 1972 (President’s Order No. 75 of 1972).

Third Schedule, item 9

9. Where the taxable income Taka 11,100 plus 60 per exceeds Taka 35,000 but does cent of the amount not exceed Taka 50,000. exceeding Taka 35,000.

1 The brackets, words and figures “[See Article 9 (B)]” were substituted for the brackets, words and figures “[See Section 9(B)]” by Article 10 of the Finance (1971- 72) (Amendment) Order, 1972 (President’s Order No. 75 of 1972).
2 The inverted comma “ ” ” was omitted by Article 11 of the Finance (1971-72) (Amendment) Order, 1972 (President’s Order No. 75 of 1972).
3 The brackets, words and figures “[See Article 9]” were substituted for the brackets, words and figures “[See Section 9]” by Article 10 of the Finance (1971-72) (Amendment) Order, 1972 (President’s Order No. 75 of 1972).
1 The words, figures and full stop “Where the taxable income exceeds Taka 10,000 but does not exceed Taka 15,000” were substituted for the words, figures and full stop “Where the taxable income exceeds Taka 15,000 but does not exceed Taka 25,000” by Article 11 of the Finance (1971-72) (Amendment) Order, 1972 (President’s Order No. 75 of 1972).
2 The figure “15, 000” was substituted for the figure “25,000” by Article 11 of the Finance (1971-72) (Amendment) Order, 1972 (President’s Order No. 75 of 1972).
1 The figure “30” was substituted for the figure “25” by Article 11 of the Finance (1971-72) (Amendment) Order, 1972 (President’s Order No. 75 of 1972).
2 The figure “25” was substituted for the figure “30” by Article 11 of the Finance (1971-72) (Amendment) Order, 1972 (President’s Order No. 75 of 1972).
1 The word “an” was substituted for the word “and” by Article 11 of the Finance (1971- 72) (Amendment) Order, 1972 (President’s Order No. 75 of 1972).
2 The bracket and figure “(1)” was substituted for the bracket and figure “(2)” by Article 11 of the Finance (1971-72) (Amendment) Order, 1972 (President’s Order No. 75 of 1972).
1 The word “gain” was substituted for the word “conning” by Article 11 of the Finance (1971-72) (Amendment) Order, 1972 (President’s Order No. 75 of 1972).
2 The words “or any other” were omitted by Article 11 of the Finance (1971-72) (Amendment) Order, 1972 (President’s Order No. 75 of 1972).
1 The brackets, words and figures “[See section 10 of the Finance Ordinance, 1970]” were substituted for the brackets, words, and figures “[See section 10 ]” by Article 11 of the Finance (1971-72) (Amendment) Order, 1972 (President’s Order No. 75 of 1972).

Third Schedule, item 10

10. Where the taxable income Taka 20,100 plus 65 per exceeds Taka 50,000 but does cent of the amount not exceed Taka 70,000. exceeding Taka 50,000.

1 The brackets, words and figures “[See Article 9 (B)]” were substituted for the brackets, words and figures “[See Section 9(B)]” by Article 10 of the Finance (1971- 72) (Amendment) Order, 1972 (President’s Order No. 75 of 1972).
2 The inverted comma “ ” ” was omitted by Article 11 of the Finance (1971-72) (Amendment) Order, 1972 (President’s Order No. 75 of 1972).
3 The brackets, words and figures “[See Article 9]” were substituted for the brackets, words and figures “[See Section 9]” by Article 10 of the Finance (1971-72) (Amendment) Order, 1972 (President’s Order No. 75 of 1972).
1 The words, figures and full stop “Where the taxable income exceeds Taka 10,000 but does not exceed Taka 15,000” were substituted for the words, figures and full stop “Where the taxable income exceeds Taka 15,000 but does not exceed Taka 25,000” by Article 11 of the Finance (1971-72) (Amendment) Order, 1972 (President’s Order No. 75 of 1972).
2 The figure “15, 000” was substituted for the figure “25,000” by Article 11 of the Finance (1971-72) (Amendment) Order, 1972 (President’s Order No. 75 of 1972).
1 The figure “30” was substituted for the figure “25” by Article 11 of the Finance (1971-72) (Amendment) Order, 1972 (President’s Order No. 75 of 1972).
2 The figure “25” was substituted for the figure “30” by Article 11 of the Finance (1971-72) (Amendment) Order, 1972 (President’s Order No. 75 of 1972).
1 The word “an” was substituted for the word “and” by Article 11 of the Finance (1971- 72) (Amendment) Order, 1972 (President’s Order No. 75 of 1972).
2 The bracket and figure “(1)” was substituted for the bracket and figure “(2)” by Article 11 of the Finance (1971-72) (Amendment) Order, 1972 (President’s Order No. 75 of 1972).
1 The word “gain” was substituted for the word “conning” by Article 11 of the Finance (1971-72) (Amendment) Order, 1972 (President’s Order No. 75 of 1972).
2 The words “or any other” were omitted by Article 11 of the Finance (1971-72) (Amendment) Order, 1972 (President’s Order No. 75 of 1972).
1 The brackets, words and figures “[See section 10 of the Finance Ordinance, 1970]” were substituted for the brackets, words, and figures “[See section 10 ]” by Article 11 of the Finance (1971-72) (Amendment) Order, 1972 (President’s Order No. 75 of 1972).

Third Schedule, item 11

11. Where the taxable income Taka 33,100 plus 67.5 per exceeds Taka 70,000 but does cent of the amount not exceed Taka 1,00,000. exceeding Taka 70,000.

1 The brackets, words and figures “[See Article 9 (B)]” were substituted for the brackets, words and figures “[See Section 9(B)]” by Article 10 of the Finance (1971- 72) (Amendment) Order, 1972 (President’s Order No. 75 of 1972).
2 The inverted comma “ ” ” was omitted by Article 11 of the Finance (1971-72) (Amendment) Order, 1972 (President’s Order No. 75 of 1972).
3 The brackets, words and figures “[See Article 9]” were substituted for the brackets, words and figures “[See Section 9]” by Article 10 of the Finance (1971-72) (Amendment) Order, 1972 (President’s Order No. 75 of 1972).
1 The words, figures and full stop “Where the taxable income exceeds Taka 10,000 but does not exceed Taka 15,000” were substituted for the words, figures and full stop “Where the taxable income exceeds Taka 15,000 but does not exceed Taka 25,000” by Article 11 of the Finance (1971-72) (Amendment) Order, 1972 (President’s Order No. 75 of 1972).
2 The figure “15, 000” was substituted for the figure “25,000” by Article 11 of the Finance (1971-72) (Amendment) Order, 1972 (President’s Order No. 75 of 1972).
1 The figure “30” was substituted for the figure “25” by Article 11 of the Finance (1971-72) (Amendment) Order, 1972 (President’s Order No. 75 of 1972).
2 The figure “25” was substituted for the figure “30” by Article 11 of the Finance (1971-72) (Amendment) Order, 1972 (President’s Order No. 75 of 1972).
1 The word “an” was substituted for the word “and” by Article 11 of the Finance (1971- 72) (Amendment) Order, 1972 (President’s Order No. 75 of 1972).
2 The bracket and figure “(1)” was substituted for the bracket and figure “(2)” by Article 11 of the Finance (1971-72) (Amendment) Order, 1972 (President’s Order No. 75 of 1972).
1 The word “gain” was substituted for the word “conning” by Article 11 of the Finance (1971-72) (Amendment) Order, 1972 (President’s Order No. 75 of 1972).
2 The words “or any other” were omitted by Article 11 of the Finance (1971-72) (Amendment) Order, 1972 (President’s Order No. 75 of 1972).
1 The brackets, words and figures “[See section 10 of the Finance Ordinance, 1970]” were substituted for the brackets, words, and figures “[See section 10 ]” by Article 11 of the Finance (1971-72) (Amendment) Order, 1972 (President’s Order No. 75 of 1972).

Third Schedule, item 12

12. Where the taxable income Taka 53,350 plus 70 per exceeds Taka 1,00,000. cent of the amount exceeding Taka 1,00,000. Provided that- (i) no income-tax shall be payable on a total income which before the deduction of the sums, if any, exempt under the first, third and fourth provisos to sub-section (1) of section 7, section 15, section 15A, section 15AA, section 15C, section 15CC, section 15D, section 15E, section 15F, section 15H, and section 58F of the Income-tax Act, 1922 (XI of 1922), does not exceed taka 6,000; and (ii) the income-tax payable shall in no case exceed (a) the amount by which the total income exceeds Taka 6,000 or (b) the amount representing seventy per cent of the total income, whichever amount is the less, and where such income includes any income from a share of the income, profits and gains of a firm to which paragraph C of Part II applies, such portion of the super-tax payable under the said paragraph as bears to the total amount of such super-tax the same proportion as his share of income, profits and gains of the firm bears to the total income of the firm shall be added to the income-tax payable by such partner under this paragraph and, if the sum so arrived at exceeds seventy per cent of the total income of such partner (including his share of income, profits and gains of the firm), the amount of income-tax payable by him under this paragraph shall be reduced by the amount of such excess. Explanation - the expression “taxable income”, as used in this paragraph, means- (a) in the case of an assessee to which sub-section (3) of section 9 or clause (a) of sub-section (1) of section 17 of the Income-tax Act, 1922 (XI of 1922), applies, the total income; (b) in any other case, the total income of an assessee as diminished by the allowance admissible under the first, third and fourth provisos to sub-section (1) of section 7, section 15, section 15A, section 15AA, section 15C, section 15CC, section 15D, section 15E, section 15F, section 15H and section 58F of the Income-tax Act, 1922 (XI of 1922). B. In the case of every company to which paragraph C or paragraph D does not apply, and in the case of every local authority and in every case in which, under the provisions of the Income-tax Act, 1922 (XI of 1922), Income-tax is to be charged at the maximum rate-Rates. On the total income, excluding such part 30 per cent of such thereof as consists of any dividends, bonus income. or bonus shares to which subparagraph (2) or (3) or paragraph A of part II applies-C. In the case of every public company to which section 23A of the Income-tax Act, 1922 (XI of 1922), applies- (1) On the total income, excluding 30 per cent of such such part thereof as consists of income. any dividends, bonus or bonus shares to which subparagraph (2) or (3) of paragraph A of part II applies but including such part of the total income as is equal to the undistributed income of such company. (2) On such part of the total income 15 per cent of such as represents the undistributed income. income of such company. D. In the case of every company, not being a public company, to which Section 23A of the Income-tax Act, 1922 (XI of 1922), applies- (1) On the total income, excluding 1 [30] per cent of such such part thereof as consists of income. any dividends, bonus or bonus shares to which subparagraph (2) or (3) of paragraph A of part II applies but including such part of the total income as represents the undistributed income of such company. (2) On such part of the total income 2 [25] per cent of such as represents the undistributed income. income of such company. E. In the case of every company-On the part of the total income consisting of the amount of dividends, bonus or bonus share Nil. to which sub-paragraph (2) or (3) of paragraph A of part II applies. Provided that, for the purposes of paragraphs B, C and D, where a company distributes dividends out of its income, profits and gains in respect of which it has obtained a rebate of one anna in the taka under the proviso to paragraph B of Part I of the Fourth Schedule to the Finance Act, 1958 (XXII of 1958), the Third Schedule to the Finance Act, 1957 (I of 1957), the Third Schedule to the Finance Act, 1956 (I of 1956), and the Third Schedule to the Finance (1955-56) Act, 1956 (XXX of 1956), 1 [an] additional Income-tax at the rate of 6.25 shall be per cent levied on the amount of such dividend and such amount shall be deemed for the purposes of this proviso to be a part of the total income of the company of the year in which such distribution is made. Explanation -For the purpose of paragraphs C and D, the expression “undistributed income” means the amount of undistributed income computed in accordance with the provisions of section 23A of the Income-tax Act, 1922 (XI of 1922). PART II

1 The brackets, words and figures “[See Article 9 (B)]” were substituted for the brackets, words and figures “[See Section 9(B)]” by Article 10 of the Finance (1971- 72) (Amendment) Order, 1972 (President’s Order No. 75 of 1972).
2 The inverted comma “ ” ” was omitted by Article 11 of the Finance (1971-72) (Amendment) Order, 1972 (President’s Order No. 75 of 1972).
3 The brackets, words and figures “[See Article 9]” were substituted for the brackets, words and figures “[See Section 9]” by Article 10 of the Finance (1971-72) (Amendment) Order, 1972 (President’s Order No. 75 of 1972).
1 The words, figures and full stop “Where the taxable income exceeds Taka 10,000 but does not exceed Taka 15,000” were substituted for the words, figures and full stop “Where the taxable income exceeds Taka 15,000 but does not exceed Taka 25,000” by Article 11 of the Finance (1971-72) (Amendment) Order, 1972 (President’s Order No. 75 of 1972).
2 The figure “15, 000” was substituted for the figure “25,000” by Article 11 of the Finance (1971-72) (Amendment) Order, 1972 (President’s Order No. 75 of 1972).
1 The figure “30” was substituted for the figure “25” by Article 11 of the Finance (1971-72) (Amendment) Order, 1972 (President’s Order No. 75 of 1972).
2 The figure “25” was substituted for the figure “30” by Article 11 of the Finance (1971-72) (Amendment) Order, 1972 (President’s Order No. 75 of 1972).
1 The word “an” was substituted for the word “and” by Article 11 of the Finance (1971- 72) (Amendment) Order, 1972 (President’s Order No. 75 of 1972).
2 The bracket and figure “(1)” was substituted for the bracket and figure “(2)” by Article 11 of the Finance (1971-72) (Amendment) Order, 1972 (President’s Order No. 75 of 1972).
1 The word “gain” was substituted for the word “conning” by Article 11 of the Finance (1971-72) (Amendment) Order, 1972 (President’s Order No. 75 of 1972).
2 The words “or any other” were omitted by Article 11 of the Finance (1971-72) (Amendment) Order, 1972 (President’s Order No. 75 of 1972).
1 The brackets, words and figures “[See section 10 of the Finance Ordinance, 1970]” were substituted for the brackets, words, and figures “[See section 10 ]” by Article 11 of the Finance (1971-72) (Amendment) Order, 1972 (President’s Order No. 75 of 1972).

PART III

Third Schedule, item 12

12. [Toll on vessels plying on inland waters.- Omitted by Article 27 of the Finance Order, 1972 (P.O. 77 of 1972).]

1 The brackets, words and figures “[See Article 9 (B)]” were substituted for the brackets, words and figures “[See Section 9(B)]” by Article 10 of the Finance (1971- 72) (Amendment) Order, 1972 (President’s Order No. 75 of 1972).
2 The inverted comma “ ” ” was omitted by Article 11 of the Finance (1971-72) (Amendment) Order, 1972 (President’s Order No. 75 of 1972).
3 The brackets, words and figures “[See Article 9]” were substituted for the brackets, words and figures “[See Section 9]” by Article 10 of the Finance (1971-72) (Amendment) Order, 1972 (President’s Order No. 75 of 1972).
1 The words, figures and full stop “Where the taxable income exceeds Taka 10,000 but does not exceed Taka 15,000” were substituted for the words, figures and full stop “Where the taxable income exceeds Taka 15,000 but does not exceed Taka 25,000” by Article 11 of the Finance (1971-72) (Amendment) Order, 1972 (President’s Order No. 75 of 1972).
2 The figure “15, 000” was substituted for the figure “25,000” by Article 11 of the Finance (1971-72) (Amendment) Order, 1972 (President’s Order No. 75 of 1972).
1 The figure “30” was substituted for the figure “25” by Article 11 of the Finance (1971-72) (Amendment) Order, 1972 (President’s Order No. 75 of 1972).
2 The figure “25” was substituted for the figure “30” by Article 11 of the Finance (1971-72) (Amendment) Order, 1972 (President’s Order No. 75 of 1972).
1 The word “an” was substituted for the word “and” by Article 11 of the Finance (1971- 72) (Amendment) Order, 1972 (President’s Order No. 75 of 1972).
2 The bracket and figure “(1)” was substituted for the bracket and figure “(2)” by Article 11 of the Finance (1971-72) (Amendment) Order, 1972 (President’s Order No. 75 of 1972).
1 The word “gain” was substituted for the word “conning” by Article 11 of the Finance (1971-72) (Amendment) Order, 1972 (President’s Order No. 75 of 1972).
2 The words “or any other” were omitted by Article 11 of the Finance (1971-72) (Amendment) Order, 1972 (President’s Order No. 75 of 1972).
1 The brackets, words and figures “[See section 10 of the Finance Ordinance, 1970]” were substituted for the brackets, words, and figures “[See section 10 ]” by Article 11 of the Finance (1971-72) (Amendment) Order, 1972 (President’s Order No. 75 of 1972).

Third Schedule, item 13

13. [Toll on fares and freights on traffic by inland vessels.- Omitted by Article 27 of the Finance Order, 1972 (P.O. 77 of 1972).]

1 The brackets, words and figures “[See Article 9 (B)]” were substituted for the brackets, words and figures “[See Section 9(B)]” by Article 10 of the Finance (1971- 72) (Amendment) Order, 1972 (President’s Order No. 75 of 1972).
2 The inverted comma “ ” ” was omitted by Article 11 of the Finance (1971-72) (Amendment) Order, 1972 (President’s Order No. 75 of 1972).
3 The brackets, words and figures “[See Article 9]” were substituted for the brackets, words and figures “[See Section 9]” by Article 10 of the Finance (1971-72) (Amendment) Order, 1972 (President’s Order No. 75 of 1972).
1 The words, figures and full stop “Where the taxable income exceeds Taka 10,000 but does not exceed Taka 15,000” were substituted for the words, figures and full stop “Where the taxable income exceeds Taka 15,000 but does not exceed Taka 25,000” by Article 11 of the Finance (1971-72) (Amendment) Order, 1972 (President’s Order No. 75 of 1972).
2 The figure “15, 000” was substituted for the figure “25,000” by Article 11 of the Finance (1971-72) (Amendment) Order, 1972 (President’s Order No. 75 of 1972).
1 The figure “30” was substituted for the figure “25” by Article 11 of the Finance (1971-72) (Amendment) Order, 1972 (President’s Order No. 75 of 1972).
2 The figure “25” was substituted for the figure “30” by Article 11 of the Finance (1971-72) (Amendment) Order, 1972 (President’s Order No. 75 of 1972).
1 The word “an” was substituted for the word “and” by Article 11 of the Finance (1971- 72) (Amendment) Order, 1972 (President’s Order No. 75 of 1972).
2 The bracket and figure “(1)” was substituted for the bracket and figure “(2)” by Article 11 of the Finance (1971-72) (Amendment) Order, 1972 (President’s Order No. 75 of 1972).
1 The word “gain” was substituted for the word “conning” by Article 11 of the Finance (1971-72) (Amendment) Order, 1972 (President’s Order No. 75 of 1972).
2 The words “or any other” were omitted by Article 11 of the Finance (1971-72) (Amendment) Order, 1972 (President’s Order No. 75 of 1972).
1 The brackets, words and figures “[See section 10 of the Finance Ordinance, 1970]” were substituted for the brackets, words, and figures “[See section 10 ]” by Article 11 of the Finance (1971-72) (Amendment) Order, 1972 (President’s Order No. 75 of 1972).

Third Schedule, item 14

14. Tax railway fares and freights.— (1) During the period from the 1 st day of July, 1971, to th the 30 day of June, 1972 (both days inclusive), there shall be levied and paid on railway fares and freights a tax according to the scale specified in the Schedule to this Ordinance. (2) The Government may make rules regulating the procedure for the collection and accounting of the tax and any other matter incidental to its levy.

1 The brackets, words and figures “[See Article 9 (B)]” were substituted for the brackets, words and figures “[See Section 9(B)]” by Article 10 of the Finance (1971- 72) (Amendment) Order, 1972 (President’s Order No. 75 of 1972).
2 The inverted comma “ ” ” was omitted by Article 11 of the Finance (1971-72) (Amendment) Order, 1972 (President’s Order No. 75 of 1972).
3 The brackets, words and figures “[See Article 9]” were substituted for the brackets, words and figures “[See Section 9]” by Article 10 of the Finance (1971-72) (Amendment) Order, 1972 (President’s Order No. 75 of 1972).
1 The words, figures and full stop “Where the taxable income exceeds Taka 10,000 but does not exceed Taka 15,000” were substituted for the words, figures and full stop “Where the taxable income exceeds Taka 15,000 but does not exceed Taka 25,000” by Article 11 of the Finance (1971-72) (Amendment) Order, 1972 (President’s Order No. 75 of 1972).
2 The figure “15, 000” was substituted for the figure “25,000” by Article 11 of the Finance (1971-72) (Amendment) Order, 1972 (President’s Order No. 75 of 1972).
1 The figure “30” was substituted for the figure “25” by Article 11 of the Finance (1971-72) (Amendment) Order, 1972 (President’s Order No. 75 of 1972).
2 The figure “25” was substituted for the figure “30” by Article 11 of the Finance (1971-72) (Amendment) Order, 1972 (President’s Order No. 75 of 1972).
1 The word “an” was substituted for the word “and” by Article 11 of the Finance (1971- 72) (Amendment) Order, 1972 (President’s Order No. 75 of 1972).
2 The bracket and figure “(1)” was substituted for the bracket and figure “(2)” by Article 11 of the Finance (1971-72) (Amendment) Order, 1972 (President’s Order No. 75 of 1972).
1 The word “gain” was substituted for the word “conning” by Article 11 of the Finance (1971-72) (Amendment) Order, 1972 (President’s Order No. 75 of 1972).
2 The words “or any other” were omitted by Article 11 of the Finance (1971-72) (Amendment) Order, 1972 (President’s Order No. 75 of 1972).
1 The brackets, words and figures “[See section 10 of the Finance Ordinance, 1970]” were substituted for the brackets, words, and figures “[See section 10 ]” by Article 11 of the Finance (1971-72) (Amendment) Order, 1972 (President’s Order No. 75 of 1972).

Third Schedule, item 15

15. [Toll on freights on goods carried by road.- Omitted by Article 27 of the Finance Order, 1972 (P.O. 77 of 1972).]

1 The brackets, words and figures “[See Article 9 (B)]” were substituted for the brackets, words and figures “[See Section 9(B)]” by Article 10 of the Finance (1971- 72) (Amendment) Order, 1972 (President’s Order No. 75 of 1972).
2 The inverted comma “ ” ” was omitted by Article 11 of the Finance (1971-72) (Amendment) Order, 1972 (President’s Order No. 75 of 1972).
3 The brackets, words and figures “[See Article 9]” were substituted for the brackets, words and figures “[See Section 9]” by Article 10 of the Finance (1971-72) (Amendment) Order, 1972 (President’s Order No. 75 of 1972).
1 The words, figures and full stop “Where the taxable income exceeds Taka 10,000 but does not exceed Taka 15,000” were substituted for the words, figures and full stop “Where the taxable income exceeds Taka 15,000 but does not exceed Taka 25,000” by Article 11 of the Finance (1971-72) (Amendment) Order, 1972 (President’s Order No. 75 of 1972).
2 The figure “15, 000” was substituted for the figure “25,000” by Article 11 of the Finance (1971-72) (Amendment) Order, 1972 (President’s Order No. 75 of 1972).
1 The figure “30” was substituted for the figure “25” by Article 11 of the Finance (1971-72) (Amendment) Order, 1972 (President’s Order No. 75 of 1972).
2 The figure “25” was substituted for the figure “30” by Article 11 of the Finance (1971-72) (Amendment) Order, 1972 (President’s Order No. 75 of 1972).
1 The word “an” was substituted for the word “and” by Article 11 of the Finance (1971- 72) (Amendment) Order, 1972 (President’s Order No. 75 of 1972).
2 The bracket and figure “(1)” was substituted for the bracket and figure “(2)” by Article 11 of the Finance (1971-72) (Amendment) Order, 1972 (President’s Order No. 75 of 1972).
1 The word “gain” was substituted for the word “conning” by Article 11 of the Finance (1971-72) (Amendment) Order, 1972 (President’s Order No. 75 of 1972).
2 The words “or any other” were omitted by Article 11 of the Finance (1971-72) (Amendment) Order, 1972 (President’s Order No. 75 of 1972).
1 The brackets, words and figures “[See section 10 of the Finance Ordinance, 1970]” were substituted for the brackets, words, and figures “[See section 10 ]” by Article 11 of the Finance (1971-72) (Amendment) Order, 1972 (President’s Order No. 75 of 1972).

Third Schedule, item 16

16. [Toll on motor vehicles carrying goods by road other than on freights.- Omitted by Article 27 of the Finance Order, 1972 (P.O. 77 of 1972).]

1 The brackets, words and figures “[See Article 9 (B)]” were substituted for the brackets, words and figures “[See Section 9(B)]” by Article 10 of the Finance (1971- 72) (Amendment) Order, 1972 (President’s Order No. 75 of 1972).
2 The inverted comma “ ” ” was omitted by Article 11 of the Finance (1971-72) (Amendment) Order, 1972 (President’s Order No. 75 of 1972).
3 The brackets, words and figures “[See Article 9]” were substituted for the brackets, words and figures “[See Section 9]” by Article 10 of the Finance (1971-72) (Amendment) Order, 1972 (President’s Order No. 75 of 1972).
1 The words, figures and full stop “Where the taxable income exceeds Taka 10,000 but does not exceed Taka 15,000” were substituted for the words, figures and full stop “Where the taxable income exceeds Taka 15,000 but does not exceed Taka 25,000” by Article 11 of the Finance (1971-72) (Amendment) Order, 1972 (President’s Order No. 75 of 1972).
2 The figure “15, 000” was substituted for the figure “25,000” by Article 11 of the Finance (1971-72) (Amendment) Order, 1972 (President’s Order No. 75 of 1972).
1 The figure “30” was substituted for the figure “25” by Article 11 of the Finance (1971-72) (Amendment) Order, 1972 (President’s Order No. 75 of 1972).
2 The figure “25” was substituted for the figure “30” by Article 11 of the Finance (1971-72) (Amendment) Order, 1972 (President’s Order No. 75 of 1972).
1 The word “an” was substituted for the word “and” by Article 11 of the Finance (1971- 72) (Amendment) Order, 1972 (President’s Order No. 75 of 1972).
2 The bracket and figure “(1)” was substituted for the bracket and figure “(2)” by Article 11 of the Finance (1971-72) (Amendment) Order, 1972 (President’s Order No. 75 of 1972).
1 The word “gain” was substituted for the word “conning” by Article 11 of the Finance (1971-72) (Amendment) Order, 1972 (President’s Order No. 75 of 1972).
2 The words “or any other” were omitted by Article 11 of the Finance (1971-72) (Amendment) Order, 1972 (President’s Order No. 75 of 1972).
1 The brackets, words and figures “[See section 10 of the Finance Ordinance, 1970]” were substituted for the brackets, words, and figures “[See section 10 ]” by Article 11 of the Finance (1971-72) (Amendment) Order, 1972 (President’s Order No. 75 of 1972).

Third Schedule, item 17

17. [Omitted by Article 27 of the Finance Order, 1972 (P.O. 77 of 1972).]

1 The brackets, words and figures “[See Article 9 (B)]” were substituted for the brackets, words and figures “[See Section 9(B)]” by Article 10 of the Finance (1971- 72) (Amendment) Order, 1972 (President’s Order No. 75 of 1972).
2 The inverted comma “ ” ” was omitted by Article 11 of the Finance (1971-72) (Amendment) Order, 1972 (President’s Order No. 75 of 1972).
3 The brackets, words and figures “[See Article 9]” were substituted for the brackets, words and figures “[See Section 9]” by Article 10 of the Finance (1971-72) (Amendment) Order, 1972 (President’s Order No. 75 of 1972).
1 The words, figures and full stop “Where the taxable income exceeds Taka 10,000 but does not exceed Taka 15,000” were substituted for the words, figures and full stop “Where the taxable income exceeds Taka 15,000 but does not exceed Taka 25,000” by Article 11 of the Finance (1971-72) (Amendment) Order, 1972 (President’s Order No. 75 of 1972).
2 The figure “15, 000” was substituted for the figure “25,000” by Article 11 of the Finance (1971-72) (Amendment) Order, 1972 (President’s Order No. 75 of 1972).
1 The figure “30” was substituted for the figure “25” by Article 11 of the Finance (1971-72) (Amendment) Order, 1972 (President’s Order No. 75 of 1972).
2 The figure “25” was substituted for the figure “30” by Article 11 of the Finance (1971-72) (Amendment) Order, 1972 (President’s Order No. 75 of 1972).
1 The word “an” was substituted for the word “and” by Article 11 of the Finance (1971- 72) (Amendment) Order, 1972 (President’s Order No. 75 of 1972).
2 The bracket and figure “(1)” was substituted for the bracket and figure “(2)” by Article 11 of the Finance (1971-72) (Amendment) Order, 1972 (President’s Order No. 75 of 1972).
1 The word “gain” was substituted for the word “conning” by Article 11 of the Finance (1971-72) (Amendment) Order, 1972 (President’s Order No. 75 of 1972).
2 The words “or any other” were omitted by Article 11 of the Finance (1971-72) (Amendment) Order, 1972 (President’s Order No. 75 of 1972).
1 The brackets, words and figures “[See section 10 of the Finance Ordinance, 1970]” were substituted for the brackets, words, and figures “[See section 10 ]” by Article 11 of the Finance (1971-72) (Amendment) Order, 1972 (President’s Order No. 75 of 1972).

Third Schedule, item 18

18. Amendment of Bengal Act V of.— (1) For section 3 of the Bengal Amusements Tax Act, (V of 1922), the following shall be substituted, namely:- “Tax on 3. Except as otherwise expressly payments for provided in this Act, there shall admission to be charged, levied and paid to entertainments the Government a tax, . hereinafter referred to as the entertainments tax, at the following rates:- Rate of tax (i) When the payment for Nil. admission to an entertainment does not exceed 19 paisa. (ii) When the payment for 75 per cent admission to an entertainment of such exceeds 19 paisa but does not payment. exceed Rs. 1. (iii) When the payment for 100 per cent admission to an entertainment of such exceeds Rs. 1 but does not payment. exceed Rs. 2. (iv) When the payment for 125 per cent admission to an entertainment of such exceeds Rs. 2. payment: Provided that where the proprietor of an entertainment admits any person to any place of entertainment as a spectator or as an audience for the purpose of amusement by taking part in it without any payment or on payment of an amount less than the amount normally charged for admission thereto, the entertainments tax, at the aforesaid rates, shall nevertheless be charged, levied and paid to the Government on the amount which would have been normally charged for such admission. Explanation-For the purpose of this proviso, in case there are different classes of seats in an entertainment ‘place of entertainment’ means the class to which such person is admitted.”.

1 The brackets, words and figures “[See Article 9 (B)]” were substituted for the brackets, words and figures “[See Section 9(B)]” by Article 10 of the Finance (1971- 72) (Amendment) Order, 1972 (President’s Order No. 75 of 1972).
2 The inverted comma “ ” ” was omitted by Article 11 of the Finance (1971-72) (Amendment) Order, 1972 (President’s Order No. 75 of 1972).
3 The brackets, words and figures “[See Article 9]” were substituted for the brackets, words and figures “[See Section 9]” by Article 10 of the Finance (1971-72) (Amendment) Order, 1972 (President’s Order No. 75 of 1972).
1 The words, figures and full stop “Where the taxable income exceeds Taka 10,000 but does not exceed Taka 15,000” were substituted for the words, figures and full stop “Where the taxable income exceeds Taka 15,000 but does not exceed Taka 25,000” by Article 11 of the Finance (1971-72) (Amendment) Order, 1972 (President’s Order No. 75 of 1972).
2 The figure “15, 000” was substituted for the figure “25,000” by Article 11 of the Finance (1971-72) (Amendment) Order, 1972 (President’s Order No. 75 of 1972).
1 The figure “30” was substituted for the figure “25” by Article 11 of the Finance (1971-72) (Amendment) Order, 1972 (President’s Order No. 75 of 1972).
2 The figure “25” was substituted for the figure “30” by Article 11 of the Finance (1971-72) (Amendment) Order, 1972 (President’s Order No. 75 of 1972).
1 The word “an” was substituted for the word “and” by Article 11 of the Finance (1971- 72) (Amendment) Order, 1972 (President’s Order No. 75 of 1972).
2 The bracket and figure “(1)” was substituted for the bracket and figure “(2)” by Article 11 of the Finance (1971-72) (Amendment) Order, 1972 (President’s Order No. 75 of 1972).
1 The word “gain” was substituted for the word “conning” by Article 11 of the Finance (1971-72) (Amendment) Order, 1972 (President’s Order No. 75 of 1972).
2 The words “or any other” were omitted by Article 11 of the Finance (1971-72) (Amendment) Order, 1972 (President’s Order No. 75 of 1972).
1 The brackets, words and figures “[See section 10 of the Finance Ordinance, 1970]” were substituted for the brackets, words, and figures “[See section 10 ]” by Article 11 of the Finance (1971-72) (Amendment) Order, 1972 (President’s Order No. 75 of 1972).

Third Schedule, item 19

19. [Amendment of Bengal Act IV of 1944.- Omitted by Article 27 of the Finance Order, 1972 (P.O. 77 of 1972).]

1 The brackets, words and figures “[See Article 9 (B)]” were substituted for the brackets, words and figures “[See Section 9(B)]” by Article 10 of the Finance (1971- 72) (Amendment) Order, 1972 (President’s Order No. 75 of 1972).
2 The inverted comma “ ” ” was omitted by Article 11 of the Finance (1971-72) (Amendment) Order, 1972 (President’s Order No. 75 of 1972).
3 The brackets, words and figures “[See Article 9]” were substituted for the brackets, words and figures “[See Section 9]” by Article 10 of the Finance (1971-72) (Amendment) Order, 1972 (President’s Order No. 75 of 1972).
1 The words, figures and full stop “Where the taxable income exceeds Taka 10,000 but does not exceed Taka 15,000” were substituted for the words, figures and full stop “Where the taxable income exceeds Taka 15,000 but does not exceed Taka 25,000” by Article 11 of the Finance (1971-72) (Amendment) Order, 1972 (President’s Order No. 75 of 1972).
2 The figure “15, 000” was substituted for the figure “25,000” by Article 11 of the Finance (1971-72) (Amendment) Order, 1972 (President’s Order No. 75 of 1972).
1 The figure “30” was substituted for the figure “25” by Article 11 of the Finance (1971-72) (Amendment) Order, 1972 (President’s Order No. 75 of 1972).
2 The figure “25” was substituted for the figure “30” by Article 11 of the Finance (1971-72) (Amendment) Order, 1972 (President’s Order No. 75 of 1972).
1 The word “an” was substituted for the word “and” by Article 11 of the Finance (1971- 72) (Amendment) Order, 1972 (President’s Order No. 75 of 1972).
2 The bracket and figure “(1)” was substituted for the bracket and figure “(2)” by Article 11 of the Finance (1971-72) (Amendment) Order, 1972 (President’s Order No. 75 of 1972).
1 The word “gain” was substituted for the word “conning” by Article 11 of the Finance (1971-72) (Amendment) Order, 1972 (President’s Order No. 75 of 1972).
2 The words “or any other” were omitted by Article 11 of the Finance (1971-72) (Amendment) Order, 1972 (President’s Order No. 75 of 1972).
1 The brackets, words and figures “[See section 10 of the Finance Ordinance, 1970]” were substituted for the brackets, words, and figures “[See section 10 ]” by Article 11 of the Finance (1971-72) (Amendment) Order, 1972 (President’s Order No. 75 of 1972).

Third Schedule, item 20

20. [Amendment of section 3 of East Bengal Act XVI of 1950.- Omitted by Article 27 of the Finance Order, 1972 (P.O. 77 of 1972).]

1 The brackets, words and figures “[See Article 9 (B)]” were substituted for the brackets, words and figures “[See Section 9(B)]” by Article 10 of the Finance (1971- 72) (Amendment) Order, 1972 (President’s Order No. 75 of 1972).
2 The inverted comma “ ” ” was omitted by Article 11 of the Finance (1971-72) (Amendment) Order, 1972 (President’s Order No. 75 of 1972).
3 The brackets, words and figures “[See Article 9]” were substituted for the brackets, words and figures “[See Section 9]” by Article 10 of the Finance (1971-72) (Amendment) Order, 1972 (President’s Order No. 75 of 1972).
1 The words, figures and full stop “Where the taxable income exceeds Taka 10,000 but does not exceed Taka 15,000” were substituted for the words, figures and full stop “Where the taxable income exceeds Taka 15,000 but does not exceed Taka 25,000” by Article 11 of the Finance (1971-72) (Amendment) Order, 1972 (President’s Order No. 75 of 1972).
2 The figure “15, 000” was substituted for the figure “25,000” by Article 11 of the Finance (1971-72) (Amendment) Order, 1972 (President’s Order No. 75 of 1972).
1 The figure “30” was substituted for the figure “25” by Article 11 of the Finance (1971-72) (Amendment) Order, 1972 (President’s Order No. 75 of 1972).
2 The figure “25” was substituted for the figure “30” by Article 11 of the Finance (1971-72) (Amendment) Order, 1972 (President’s Order No. 75 of 1972).
1 The word “an” was substituted for the word “and” by Article 11 of the Finance (1971- 72) (Amendment) Order, 1972 (President’s Order No. 75 of 1972).
2 The bracket and figure “(1)” was substituted for the bracket and figure “(2)” by Article 11 of the Finance (1971-72) (Amendment) Order, 1972 (President’s Order No. 75 of 1972).
1 The word “gain” was substituted for the word “conning” by Article 11 of the Finance (1971-72) (Amendment) Order, 1972 (President’s Order No. 75 of 1972).
2 The words “or any other” were omitted by Article 11 of the Finance (1971-72) (Amendment) Order, 1972 (President’s Order No. 75 of 1972).
1 The brackets, words and figures “[See section 10 of the Finance Ordinance, 1970]” were substituted for the brackets, words, and figures “[See section 10 ]” by Article 11 of the Finance (1971-72) (Amendment) Order, 1972 (President’s Order No. 75 of 1972).

Third Schedule, item 21

21. Amendment of the East Pakistan Act X of 1957.- Omitted by Article 27 of the Finance Order, 1972 (P.O. 77 of 1972).

1 The brackets, words and figures “[See Article 9 (B)]” were substituted for the brackets, words and figures “[See Section 9(B)]” by Article 10 of the Finance (1971- 72) (Amendment) Order, 1972 (President’s Order No. 75 of 1972).
2 The inverted comma “ ” ” was omitted by Article 11 of the Finance (1971-72) (Amendment) Order, 1972 (President’s Order No. 75 of 1972).
3 The brackets, words and figures “[See Article 9]” were substituted for the brackets, words and figures “[See Section 9]” by Article 10 of the Finance (1971-72) (Amendment) Order, 1972 (President’s Order No. 75 of 1972).
1 The words, figures and full stop “Where the taxable income exceeds Taka 10,000 but does not exceed Taka 15,000” were substituted for the words, figures and full stop “Where the taxable income exceeds Taka 15,000 but does not exceed Taka 25,000” by Article 11 of the Finance (1971-72) (Amendment) Order, 1972 (President’s Order No. 75 of 1972).
2 The figure “15, 000” was substituted for the figure “25,000” by Article 11 of the Finance (1971-72) (Amendment) Order, 1972 (President’s Order No. 75 of 1972).
1 The figure “30” was substituted for the figure “25” by Article 11 of the Finance (1971-72) (Amendment) Order, 1972 (President’s Order No. 75 of 1972).
2 The figure “25” was substituted for the figure “30” by Article 11 of the Finance (1971-72) (Amendment) Order, 1972 (President’s Order No. 75 of 1972).
1 The word “an” was substituted for the word “and” by Article 11 of the Finance (1971- 72) (Amendment) Order, 1972 (President’s Order No. 75 of 1972).
2 The bracket and figure “(1)” was substituted for the bracket and figure “(2)” by Article 11 of the Finance (1971-72) (Amendment) Order, 1972 (President’s Order No. 75 of 1972).
1 The word “gain” was substituted for the word “conning” by Article 11 of the Finance (1971-72) (Amendment) Order, 1972 (President’s Order No. 75 of 1972).
2 The words “or any other” were omitted by Article 11 of the Finance (1971-72) (Amendment) Order, 1972 (President’s Order No. 75 of 1972).
1 The brackets, words and figures “[See section 10 of the Finance Ordinance, 1970]” were substituted for the brackets, words, and figures “[See section 10 ]” by Article 11 of the Finance (1971-72) (Amendment) Order, 1972 (President’s Order No. 75 of 1972).

Third Schedule, item 22

22. [Continuance of rules framed under East Pakistan Act X of 1957.- Omitted by Article 27 of the Finance Order, 1972 (P.O. 77 of 1972).]

1 The brackets, words and figures “[See Article 9 (B)]” were substituted for the brackets, words and figures “[See Section 9(B)]” by Article 10 of the Finance (1971- 72) (Amendment) Order, 1972 (President’s Order No. 75 of 1972).
2 The inverted comma “ ” ” was omitted by Article 11 of the Finance (1971-72) (Amendment) Order, 1972 (President’s Order No. 75 of 1972).
3 The brackets, words and figures “[See Article 9]” were substituted for the brackets, words and figures “[See Section 9]” by Article 10 of the Finance (1971-72) (Amendment) Order, 1972 (President’s Order No. 75 of 1972).
1 The words, figures and full stop “Where the taxable income exceeds Taka 10,000 but does not exceed Taka 15,000” were substituted for the words, figures and full stop “Where the taxable income exceeds Taka 15,000 but does not exceed Taka 25,000” by Article 11 of the Finance (1971-72) (Amendment) Order, 1972 (President’s Order No. 75 of 1972).
2 The figure “15, 000” was substituted for the figure “25,000” by Article 11 of the Finance (1971-72) (Amendment) Order, 1972 (President’s Order No. 75 of 1972).
1 The figure “30” was substituted for the figure “25” by Article 11 of the Finance (1971-72) (Amendment) Order, 1972 (President’s Order No. 75 of 1972).
2 The figure “25” was substituted for the figure “30” by Article 11 of the Finance (1971-72) (Amendment) Order, 1972 (President’s Order No. 75 of 1972).
1 The word “an” was substituted for the word “and” by Article 11 of the Finance (1971- 72) (Amendment) Order, 1972 (President’s Order No. 75 of 1972).
2 The bracket and figure “(1)” was substituted for the bracket and figure “(2)” by Article 11 of the Finance (1971-72) (Amendment) Order, 1972 (President’s Order No. 75 of 1972).
1 The word “gain” was substituted for the word “conning” by Article 11 of the Finance (1971-72) (Amendment) Order, 1972 (President’s Order No. 75 of 1972).
2 The words “or any other” were omitted by Article 11 of the Finance (1971-72) (Amendment) Order, 1972 (President’s Order No. 75 of 1972).
1 The brackets, words and figures “[See section 10 of the Finance Ordinance, 1970]” were substituted for the brackets, words, and figures “[See section 10 ]” by Article 11 of the Finance (1971-72) (Amendment) Order, 1972 (President’s Order No. 75 of 1972).

Third Schedule, item 23

23. [Amendment of East Pakistan Act XI of 1957.- Omitted by Article 27 of the Finance Order, 1972 (P.O. 77 of 1972).]

1 The brackets, words and figures “[See Article 9 (B)]” were substituted for the brackets, words and figures “[See Section 9(B)]” by Article 10 of the Finance (1971- 72) (Amendment) Order, 1972 (President’s Order No. 75 of 1972).
2 The inverted comma “ ” ” was omitted by Article 11 of the Finance (1971-72) (Amendment) Order, 1972 (President’s Order No. 75 of 1972).
3 The brackets, words and figures “[See Article 9]” were substituted for the brackets, words and figures “[See Section 9]” by Article 10 of the Finance (1971-72) (Amendment) Order, 1972 (President’s Order No. 75 of 1972).
1 The words, figures and full stop “Where the taxable income exceeds Taka 10,000 but does not exceed Taka 15,000” were substituted for the words, figures and full stop “Where the taxable income exceeds Taka 15,000 but does not exceed Taka 25,000” by Article 11 of the Finance (1971-72) (Amendment) Order, 1972 (President’s Order No. 75 of 1972).
2 The figure “15, 000” was substituted for the figure “25,000” by Article 11 of the Finance (1971-72) (Amendment) Order, 1972 (President’s Order No. 75 of 1972).
1 The figure “30” was substituted for the figure “25” by Article 11 of the Finance (1971-72) (Amendment) Order, 1972 (President’s Order No. 75 of 1972).
2 The figure “25” was substituted for the figure “30” by Article 11 of the Finance (1971-72) (Amendment) Order, 1972 (President’s Order No. 75 of 1972).
1 The word “an” was substituted for the word “and” by Article 11 of the Finance (1971- 72) (Amendment) Order, 1972 (President’s Order No. 75 of 1972).
2 The bracket and figure “(1)” was substituted for the bracket and figure “(2)” by Article 11 of the Finance (1971-72) (Amendment) Order, 1972 (President’s Order No. 75 of 1972).
1 The word “gain” was substituted for the word “conning” by Article 11 of the Finance (1971-72) (Amendment) Order, 1972 (President’s Order No. 75 of 1972).
2 The words “or any other” were omitted by Article 11 of the Finance (1971-72) (Amendment) Order, 1972 (President’s Order No. 75 of 1972).
1 The brackets, words and figures “[See section 10 of the Finance Ordinance, 1970]” were substituted for the brackets, words, and figures “[See section 10 ]” by Article 11 of the Finance (1971-72) (Amendment) Order, 1972 (President’s Order No. 75 of 1972).

Third Schedule, item 24

24. Penalty.— If a person, on whom a tax is levied or who is responsible for the collection and payment of any tax or toll under this Order, fails to pay the tax or toll or fails to collect and pay the tax or the toll as provided in this Order and the rules made thereunder, he shall be liable to a penalty not exceeding the amount of the tax or toll payable.

1 The brackets, words and figures “[See Article 9 (B)]” were substituted for the brackets, words and figures “[See Section 9(B)]” by Article 10 of the Finance (1971- 72) (Amendment) Order, 1972 (President’s Order No. 75 of 1972).
2 The inverted comma “ ” ” was omitted by Article 11 of the Finance (1971-72) (Amendment) Order, 1972 (President’s Order No. 75 of 1972).
3 The brackets, words and figures “[See Article 9]” were substituted for the brackets, words and figures “[See Section 9]” by Article 10 of the Finance (1971-72) (Amendment) Order, 1972 (President’s Order No. 75 of 1972).
1 The words, figures and full stop “Where the taxable income exceeds Taka 10,000 but does not exceed Taka 15,000” were substituted for the words, figures and full stop “Where the taxable income exceeds Taka 15,000 but does not exceed Taka 25,000” by Article 11 of the Finance (1971-72) (Amendment) Order, 1972 (President’s Order No. 75 of 1972).
2 The figure “15, 000” was substituted for the figure “25,000” by Article 11 of the Finance (1971-72) (Amendment) Order, 1972 (President’s Order No. 75 of 1972).
1 The figure “30” was substituted for the figure “25” by Article 11 of the Finance (1971-72) (Amendment) Order, 1972 (President’s Order No. 75 of 1972).
2 The figure “25” was substituted for the figure “30” by Article 11 of the Finance (1971-72) (Amendment) Order, 1972 (President’s Order No. 75 of 1972).
1 The word “an” was substituted for the word “and” by Article 11 of the Finance (1971- 72) (Amendment) Order, 1972 (President’s Order No. 75 of 1972).
2 The bracket and figure “(1)” was substituted for the bracket and figure “(2)” by Article 11 of the Finance (1971-72) (Amendment) Order, 1972 (President’s Order No. 75 of 1972).
1 The word “gain” was substituted for the word “conning” by Article 11 of the Finance (1971-72) (Amendment) Order, 1972 (President’s Order No. 75 of 1972).
2 The words “or any other” were omitted by Article 11 of the Finance (1971-72) (Amendment) Order, 1972 (President’s Order No. 75 of 1972).
1 The brackets, words and figures “[See section 10 of the Finance Ordinance, 1970]” were substituted for the brackets, words, and figures “[See section 10 ]” by Article 11 of the Finance (1971-72) (Amendment) Order, 1972 (President’s Order No. 75 of 1972).

Third Schedule, item 25

25. Public demand.— A tax or toll leviable under any provision of this Order or any penalty imposed thereunder shall be recoverable as a public demand under the Bengal Public Demands Recovery Act, 1913 (III of 1913).

1 The brackets, words and figures “[See Article 9 (B)]” were substituted for the brackets, words and figures “[See Section 9(B)]” by Article 10 of the Finance (1971- 72) (Amendment) Order, 1972 (President’s Order No. 75 of 1972).
2 The inverted comma “ ” ” was omitted by Article 11 of the Finance (1971-72) (Amendment) Order, 1972 (President’s Order No. 75 of 1972).
3 The brackets, words and figures “[See Article 9]” were substituted for the brackets, words and figures “[See Section 9]” by Article 10 of the Finance (1971-72) (Amendment) Order, 1972 (President’s Order No. 75 of 1972).
1 The words, figures and full stop “Where the taxable income exceeds Taka 10,000 but does not exceed Taka 15,000” were substituted for the words, figures and full stop “Where the taxable income exceeds Taka 15,000 but does not exceed Taka 25,000” by Article 11 of the Finance (1971-72) (Amendment) Order, 1972 (President’s Order No. 75 of 1972).
2 The figure “15, 000” was substituted for the figure “25,000” by Article 11 of the Finance (1971-72) (Amendment) Order, 1972 (President’s Order No. 75 of 1972).
1 The figure “30” was substituted for the figure “25” by Article 11 of the Finance (1971-72) (Amendment) Order, 1972 (President’s Order No. 75 of 1972).
2 The figure “25” was substituted for the figure “30” by Article 11 of the Finance (1971-72) (Amendment) Order, 1972 (President’s Order No. 75 of 1972).
1 The word “an” was substituted for the word “and” by Article 11 of the Finance (1971- 72) (Amendment) Order, 1972 (President’s Order No. 75 of 1972).
2 The bracket and figure “(1)” was substituted for the bracket and figure “(2)” by Article 11 of the Finance (1971-72) (Amendment) Order, 1972 (President’s Order No. 75 of 1972).
1 The word “gain” was substituted for the word “conning” by Article 11 of the Finance (1971-72) (Amendment) Order, 1972 (President’s Order No. 75 of 1972).
2 The words “or any other” were omitted by Article 11 of the Finance (1971-72) (Amendment) Order, 1972 (President’s Order No. 75 of 1972).
1 The brackets, words and figures “[See section 10 of the Finance Ordinance, 1970]” were substituted for the brackets, words, and figures “[See section 10 ]” by Article 11 of the Finance (1971-72) (Amendment) Order, 1972 (President’s Order No. 75 of 1972).

Third Schedule, item 26

26. Bar of suits in Civil Court.— No suit shall lie in any Civil Court to set aside or modify any assessment of tax or toll made under this Order and the rules made thereunder.

1 The brackets, words and figures “[See Article 9 (B)]” were substituted for the brackets, words and figures “[See Section 9(B)]” by Article 10 of the Finance (1971- 72) (Amendment) Order, 1972 (President’s Order No. 75 of 1972).
2 The inverted comma “ ” ” was omitted by Article 11 of the Finance (1971-72) (Amendment) Order, 1972 (President’s Order No. 75 of 1972).
3 The brackets, words and figures “[See Article 9]” were substituted for the brackets, words and figures “[See Section 9]” by Article 10 of the Finance (1971-72) (Amendment) Order, 1972 (President’s Order No. 75 of 1972).
1 The words, figures and full stop “Where the taxable income exceeds Taka 10,000 but does not exceed Taka 15,000” were substituted for the words, figures and full stop “Where the taxable income exceeds Taka 15,000 but does not exceed Taka 25,000” by Article 11 of the Finance (1971-72) (Amendment) Order, 1972 (President’s Order No. 75 of 1972).
2 The figure “15, 000” was substituted for the figure “25,000” by Article 11 of the Finance (1971-72) (Amendment) Order, 1972 (President’s Order No. 75 of 1972).
1 The figure “30” was substituted for the figure “25” by Article 11 of the Finance (1971-72) (Amendment) Order, 1972 (President’s Order No. 75 of 1972).
2 The figure “25” was substituted for the figure “30” by Article 11 of the Finance (1971-72) (Amendment) Order, 1972 (President’s Order No. 75 of 1972).
1 The word “an” was substituted for the word “and” by Article 11 of the Finance (1971- 72) (Amendment) Order, 1972 (President’s Order No. 75 of 1972).
2 The bracket and figure “(1)” was substituted for the bracket and figure “(2)” by Article 11 of the Finance (1971-72) (Amendment) Order, 1972 (President’s Order No. 75 of 1972).
1 The word “gain” was substituted for the word “conning” by Article 11 of the Finance (1971-72) (Amendment) Order, 1972 (President’s Order No. 75 of 1972).
2 The words “or any other” were omitted by Article 11 of the Finance (1971-72) (Amendment) Order, 1972 (President’s Order No. 75 of 1972).
1 The brackets, words and figures “[See section 10 of the Finance Ordinance, 1970]” were substituted for the brackets, words, and figures “[See section 10 ]” by Article 11 of the Finance (1971-72) (Amendment) Order, 1972 (President’s Order No. 75 of 1972).

Third Schedule, item 27

27. Indemnity.— No suit, prosecution or legal proceeding shall lie against any person for anything in good faith done or intended to be done under this Order or the rules made thereunder. 28 (1) Sections 2, 3, 5, 6, 7, 9, 11 and 12 of the East Pakistan Finance Ordinance, 1970, are hereby repealed. (2) Notwithstanding such repeal, any direction issued or action taken or order passed or proceeding commenced or right accrued or liability incurred under any provision of the said Ordinance shall continue in force and shall be deemed to have been issued, taken, passed, commenced, accrued or incurred, as the case may be, under the corresponding provision of this Order.

1 The brackets, words and figures “[See Article 9 (B)]” were substituted for the brackets, words and figures “[See Section 9(B)]” by Article 10 of the Finance (1971- 72) (Amendment) Order, 1972 (President’s Order No. 75 of 1972).
2 The inverted comma “ ” ” was omitted by Article 11 of the Finance (1971-72) (Amendment) Order, 1972 (President’s Order No. 75 of 1972).
3 The brackets, words and figures “[See Article 9]” were substituted for the brackets, words and figures “[See Section 9]” by Article 10 of the Finance (1971-72) (Amendment) Order, 1972 (President’s Order No. 75 of 1972).
1 The words, figures and full stop “Where the taxable income exceeds Taka 10,000 but does not exceed Taka 15,000” were substituted for the words, figures and full stop “Where the taxable income exceeds Taka 15,000 but does not exceed Taka 25,000” by Article 11 of the Finance (1971-72) (Amendment) Order, 1972 (President’s Order No. 75 of 1972).
2 The figure “15, 000” was substituted for the figure “25,000” by Article 11 of the Finance (1971-72) (Amendment) Order, 1972 (President’s Order No. 75 of 1972).
1 The figure “30” was substituted for the figure “25” by Article 11 of the Finance (1971-72) (Amendment) Order, 1972 (President’s Order No. 75 of 1972).
2 The figure “25” was substituted for the figure “30” by Article 11 of the Finance (1971-72) (Amendment) Order, 1972 (President’s Order No. 75 of 1972).
1 The word “an” was substituted for the word “and” by Article 11 of the Finance (1971- 72) (Amendment) Order, 1972 (President’s Order No. 75 of 1972).
2 The bracket and figure “(1)” was substituted for the bracket and figure “(2)” by Article 11 of the Finance (1971-72) (Amendment) Order, 1972 (President’s Order No. 75 of 1972).
1 The word “gain” was substituted for the word “conning” by Article 11 of the Finance (1971-72) (Amendment) Order, 1972 (President’s Order No. 75 of 1972).
2 The words “or any other” were omitted by Article 11 of the Finance (1971-72) (Amendment) Order, 1972 (President’s Order No. 75 of 1972).
1 The brackets, words and figures “[See section 10 of the Finance Ordinance, 1970]” were substituted for the brackets, words, and figures “[See section 10 ]” by Article 11 of the Finance (1971-72) (Amendment) Order, 1972 (President’s Order No. 75 of 1972).

Third Schedule, item 29

29. Notwithstanding anything contained in this Order, any direction issued or action taken or order passed or proceeding commenced or right accrued or liability incurred under any provision of the East Pakistan Finance Ordinance, 1971, shall continue in force and shall be deemed to have been issued, taken, passed, commenced, accrued or incurred, as the case may be, under the corresponding provision of this Order.

1 The brackets, words and figures “[See Article 9 (B)]” were substituted for the brackets, words and figures “[See Section 9(B)]” by Article 10 of the Finance (1971- 72) (Amendment) Order, 1972 (President’s Order No. 75 of 1972).
2 The inverted comma “ ” ” was omitted by Article 11 of the Finance (1971-72) (Amendment) Order, 1972 (President’s Order No. 75 of 1972).
3 The brackets, words and figures “[See Article 9]” were substituted for the brackets, words and figures “[See Section 9]” by Article 10 of the Finance (1971-72) (Amendment) Order, 1972 (President’s Order No. 75 of 1972).
1 The words, figures and full stop “Where the taxable income exceeds Taka 10,000 but does not exceed Taka 15,000” were substituted for the words, figures and full stop “Where the taxable income exceeds Taka 15,000 but does not exceed Taka 25,000” by Article 11 of the Finance (1971-72) (Amendment) Order, 1972 (President’s Order No. 75 of 1972).
2 The figure “15, 000” was substituted for the figure “25,000” by Article 11 of the Finance (1971-72) (Amendment) Order, 1972 (President’s Order No. 75 of 1972).
1 The figure “30” was substituted for the figure “25” by Article 11 of the Finance (1971-72) (Amendment) Order, 1972 (President’s Order No. 75 of 1972).
2 The figure “25” was substituted for the figure “30” by Article 11 of the Finance (1971-72) (Amendment) Order, 1972 (President’s Order No. 75 of 1972).
1 The word “an” was substituted for the word “and” by Article 11 of the Finance (1971- 72) (Amendment) Order, 1972 (President’s Order No. 75 of 1972).
2 The bracket and figure “(1)” was substituted for the bracket and figure “(2)” by Article 11 of the Finance (1971-72) (Amendment) Order, 1972 (President’s Order No. 75 of 1972).
1 The word “gain” was substituted for the word “conning” by Article 11 of the Finance (1971-72) (Amendment) Order, 1972 (President’s Order No. 75 of 1972).
2 The words “or any other” were omitted by Article 11 of the Finance (1971-72) (Amendment) Order, 1972 (President’s Order No. 75 of 1972).
1 The brackets, words and figures “[See section 10 of the Finance Ordinance, 1970]” were substituted for the brackets, words, and figures “[See section 10 ]” by Article 11 of the Finance (1971-72) (Amendment) Order, 1972 (President’s Order No. 75 of 1972).

End of Third Schedule to Third Schedule, item 29.

Read the contents: The Finance (1971–1972) Order, 1972 (President's Order)