(1) Notwithstanding the issue of a certificate under section 216 or section 220 for the purpose of recovery of arrears of tax, the Deputy Commissioner of Taxes may recover the same in the manner described in sub-section (2) or (3).

(2) For the purpose of recovery of such tax demand from the taxpayer not pending in any appellate forum, the Deputy Commissioner of Taxes shall, subject to the prior approval of the Commissioner, giving the taxpayer an opportunity of being heard may prohibit the transfer of any goods and services from the place of business of the said taxpayer until the said tax demand is recovered and may also close the place of business or take any satisfactory measures for collection of such tax.

(3) For the purpose of recovery of tax due from the taxpayer, the Deputy Commissioner of Taxes may, by notice in writing, direct any of the following persons to deposit or deduct the amount in the Government Treasury specified in the notice and, as the case may be for the subsequent action to be taken in connection with the transfer of the money or asset., namely:-

(a) to whom the taxpayer owes or may owe any money or goods;

(b) who controls or may hereafter control the holding or receiving or disposal of money or goods belonging to the taxpayer;

(c) who holds or supervises or manages on behalf of the taxpayer any property of the taxpayer, of whenever nature;

(d) who, as an agent of a non-resident taxpayer, controls or may subsequently control the holding or recipt or disposal of any property or goods on behalf of the non-resident;

(e) who is responsible for the payment of any amount in respect of income from the service of the taxpayer; or

(f) who pays any amount to the tax payer’s “Income from Rent”.

(4) if any person makes a payment under the provisions of sub-section (3), such payment made by him under the control of the taxpayer and the Deputy Commissioner of Taxes shall issue receipt for the such amount receive from him and such person will be consider to be released from the dues for such extend.

(5) If any person, despite receiving a notice under sub-section (3), fails to pay or deduct the amount in accordance with the notice, he shall be deemed to be a defaulting taxpayer for the amount specified in the notice and such legal action may be taken against him for recovery of the amount. as if the arrears of tax due to him in such case the provisions of this chapter shall apply equally.

(6) The Deputy Commissioner of Taxes may at any time amend or withdraw a notice issued under sub-section (3) or extend the time for payment of any amount in pursuance of such notice.

(7) The Deputy Commissioner of Taxes shall by notice direct the person responsible for the supply to disconnect or stop the connection of gas, electricity, water or other services to the taxpayer for the purpose of recovery of the tax due and the person responsible for the supply of gas, electricity, water or other services shall disconnect or stop the said services within 21 (twenty one) days of receipt.

(8) If any person fails to comply with the notice received under subsection (6), such person shall himself be deemed to be a defaulting taxpayer and shall be personally liable for the payment of the outstanding tax demand.

(9) Where any person has disconnected or stopped the connection of any gas, electricity, water or other service in compliance with the notice received under sub-section (7), he shall restore the connection of such service after obtaining permission from the Deputy Commissioner of Taxes.

(10) Where the Commissioner of Taxes directs that the tax shall be collected in the manner adopted for the collection of the municipal tax due in force in the said area or the local tax levied under the law applicable in any part of Bangladesh or any other law in force in Bangladesh and in that case the Deputy Commissioner of Taxes shall proceed in the same manner to recover the due amount.

11) For the collection of municipal tax, local tax or other tax under sub-section (10) by any method applicable under any statutory law or under the Value Added Tax and Supplementary Duties Act, 2012 (Act N 47 of 2012), the Customs Act, 1969 (Act No. IV of 1969) shall be prescribed by the Deputy Commissioner of Taxes as to what powers and extent of duties shall be exercised by any authority by means of any procedure applicable to the collection of taxes.