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Shrimp Cultivation Tax Act, 1992

Act No.53 of 1992

An Act made to impose a tax on land rendered profitable in shrimp cultivation areas

Whereas it is expedient to impose a tax on land rendered profitable in shrimp cultivation areras;

Now, therefore, it is enacted as follows:-

1. Short title and commencement.- (1) This Act may be called the Shrimp Cultivation Tax Act, 1992.
(2) This Act shall come into force on such date as the Government may, by notification in the official Gazette, determine.

2. Definitions.- Unless there is anything repugnant in the subject or context, in this Act-

a) "tax" means the tax payable under this Act;
b) "landowner" shall also include landholder;
c) "Water Development Board" means the Water Development Board established under the Bangladesh Water and Power Development Board Order, 1972 (P.O.No.59 of 1972);
d) "rule" means any rule made under this Act.

4. Imposition of the tax.- (1) Where any land has been or can, in the opinion of the Government, be rendered profitable on account of dams constructed, canals dug, or water control systems set up, by the Government in shrimp cultivation areas, the Government may, by notification, declare its intention to impose in such areas, heretoafter referred to as notified areas, a tax at the rate fixed in the notification:
Provided that the tax proposed for any notified area shall not exceed nor fall below the tax in any other notified area.
(2) Whoever has interests in any land in a notified area may, within thirty days after the publication of a notification under sub-section (1), raise, with the officer determined by rule, an objection in writing addressed to the Government against this land being included in the area regarding which a declaration under the said sub-section has been issued.
(3) The Government may, on consideration of objections received within the time limit referred to in sub-section (2), by notification-

a) withdraw the declaration to impose the tax, or
b) impose the tax in the area, or any part of it, regarding which a declaration under sub-section (1) has been issued.

6. Liability to pay the tax.- Notwithstanding anything contained in any other law, usages, customs or agreements for the time being in force, the tax imposed in notified areas shall be payable by the landowners concerned:
Provided that, in case of the tax being imposed on land held by co-owners, the said tax shall be payable by the person receiving the revenue from the said land, who may-

a) deduct it before the revenue from the said land is shared out, or
b) collect it from the persons liable to pay the tax as if the said payers had taken a loan from him.

8. Delegation of powers.- The Government may, by notification in the official Gazette, delegate all or any of its powers under this Act on any person or authority.

9. Power to make rules.- The Government may, by notification in the official Gazette, make rules for carrying out the purposes of this Act.