(1) Subject to such exceptions as the Board may make in this behalf, a person who is not domiciled in Bangladesh, or a person who being domiciled in Bangladesh at the time of his departure is not, in the opinion of an income tax authority likely to return to Bangladesh, shall not leave Bangladesh without obtaining from the Deputy Commissioner of Taxes authorized in this behalf by the Board-

(a) a tax clearance certificate, or

(b) if he has the intention of returning to Bangladesh, an exemption certificate which shall be issued only if the Deputy Commissioner of Taxes is satisfied that such person has such intention; and such exemption certificate may be either for a single journey or for all journeys within the period specified in the certificate.

(2) The owner or charterer of any ship or aircraft, who issues any authorit to any person referred to in sub-section (1) for travel by such ship or aircraft from any place in Bangladesh to any place outside Bangladesh unless such person has a certificate required by that sub-section, shall—

(a) be liable to pay the amount of tax, if any, which has or may become due and payable by the person referred to in sub-section (1) and also to a penalty which may extend to Taka 20 (twenty) thousand; and

(b) be deemed, for the purposes of recovery of such tax and penalty, to be an assessee in default, and all the provisions of this Act shall apply accordingly.

(3) For the purposes of this section,—

(a) “Exemption certificate”, in relation to any person means a certificate to the effect that such person is exempt from the requirement of having tax clearance certificate for the purpose of the journey or journeys specified therein;

(b) “Owner” or “charterer” includes any representative, agent or employee who may be empowered by the owner or charterer of a ship or aircraft to issue an authority to travel by the ship or aircraft;

(c) “Tax payment certificate” in relation to a person means a certificate to the effect that such person has no tax liability under this Act or the Gift Tax Act, 1990 (Act No. 44 of 1990), or that satisfactory arrangements have been made for the payment of all or any of such taxes which are or may become payable by such person.