vat act 1991 bangladesh, vat act 1991 pdf sec 21 & 22.- Power and Delegation of power.

21| ¶gZv|― (1) aviv 20 Gi Aaxb wbhy³ †Kvb g~j¨ ms‡hvRb Ki Kg©KZ©v GB AvB‡bi Øviv

ev Aax‡b Zvnv‡K cÖ`Ë ¶gZv cÖ‡qvM Ges Zvnvi Dci Awc©Z KZ©e¨ cvjb Kwi‡eb; Ges wZwb Zvnvi

Aat Í̄b †h ‡Kvb Kg©KZ©v‡K cÖ`Ë ev Zvnvi Dci Awc©Z mKj ¶gZv cÖ‡qvM I KZ©e¨ m¤úv`b Kwi‡Z

cvwi‡eb:

Z‡e kZ© _v‡K †h, GB AvB‡bi ev Z`ax‡b cÖYxZ wewagvjvq hvnv wKQyB _vKzK bv †Kb, †evW©,

mvaviY ev we‡kl Av‡`k Øviv D³ ¶gZv cÖ‡qvM I KZ©e¨ cvj‡bi Dci Dnv †hiƒc Dchy³ we‡ePbv K‡i,

†mBiƒc cwimxgv wba©viY I kZ© Av‡ivc Kwi‡Z cvwi‡e|

(2) g~j¨ ms‡hvRb Ki Kg©KZ©vMY g~j¨ ms‡hvRb Ki, m¤ú~iK ïé I UvY©Ifvi K‡ii cwigvY

wba©viY I Dnv Av`vqmn ZrmsµvšÍ hveZxq Kvhv©ejx m¤úv`b Kwi‡eb|

22| ¶gZv Ac©Y|― (1) †evW©, miKvwi †M‡R‡U cÖÁvcb Øviv, cÖÁvc‡b DwjøwLZ cwimxgv I

kZ©vewj, hw` _v‡K, mv‡c‡¶, bvg ev c`we D‡j­ Lc~e©K Ñ

(K) †h †Kvb Kwgkbvi ev gnvcwiPvjK, g~j¨ ms‡hvRb Ki‡K GB AvBb ev wewai Aaxb

Pxd Kwgkbvi, g~j¨ ms‡hvRb Ki,

(L) †h †Kvb AwZwi³ Kwgkbvi ev AwZwi³ gnvcwiPvjK ev cwiPvjK (wmAvBwm),

g•j¨ ms‡hvRb Ki‡K GB AvBb ev wewai Aaxb Kwgkbvi, Kwgkbvi (Avcxj) ev

gnvcwiPvjK, g•j¨ ms‡hvRb Ki,

(M) †h †Kvb hyM¥-Kwgkbvi ev hyM¥ cwiPvjK (wmAvBwm) ev cwiPvjK, g~j¨ ms‡hvRb

Ki‡K GB AvBb ev wewai Aaxb AwZwi³ Kwgkbvi, AwZwi³ gnvcwiPvjK ev

cwiPvjK (wmAvBwm), g~j¨ ms‡hvRb Ki, ev Kwgkbvi, Kwgkbvi (Avcxj) ev

gnvcwiPvjK, g•j¨ ms‡hvRb Ki,

(N) †h †Kvb Dc-Kwgkbvi ev Dc-cwiPvjK, g•j¨ ms‡hvRb Ki‡K GB AvBb ev

wewai Aaxb hyM¥-Kwgkbvi, hyM¥ cwiPvjK (wmAvBwm) ev cwiPvjK, g•j¨ ms‡hvRb

Ki, ev AwZwi³ Kwgkbvi, AwZwi³ gnvcwiPvjK ev cwiPvjK (wmAvBwm), g~j¨

ms‡hvRb Ki,

(O) †h †Kvb mnKvix Kwgkbvi ev mnKvix cwiPvjK, g•j¨ ms‡hvRb Ki‡K GB AvBb

ev wewai Aaxb Dc-Kwgkbvi ev Dc-cwiPvjK, g~j¨ ms‡hvRb Ki,

(P) Ab¨ †h †Kvb g~j¨ ms‡hvRb Ki Kg©KZ©v‡K GB AvBb ev wewai Aaxb mnKvix

Kwgkbvi ev mnKvix cwiPvjK, g~j¨ ms‡hvRb Ki,

Gi †h †Kvb ¶gZv cÖ‡qv‡Mi AwaKvi Ac©Y Kwi‡Z cvwi‡e|

(2) †Kvb †¶‡Î †evW© wfbœZi wb‡ ©̀k bv w`‡j, Kwgkbvi ev gnvcwiPvjK Zvnvi Aat Í̄b †h ‡Kvb

Kg©KZ©v‡K, Zvnvi Awa‡¶‡Îi me©Î ev †Kvb wbw ©̀ó GjvKvq, GB AvBb ev wewai Aaxb Kwgkbv‡ii ev

gnvcwiPvj‡Ki ev GB AvB‡bi Aaxb Ab¨ †h ‡Kvb Kg©KZ©vi †h ‡Kvb ¶gZv cÖ‡qv‡Mi KZ© „Z¡ `vb Kwi‡Z

cvwi‡eb|