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1. 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¯Íb †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¯Íb †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|