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

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

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

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

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

(c)   who holds or has custody or management on behalf of the taxpayer of any property of the   taxpayer, of whatever nature; or

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

(e)   who is liable to pay any amount in respect of income from the service of the taxpayer; or

(f)    who pays any amount to the taxpayer's “Income from rent”.

(4) Where a person makes a payment under the provisions of sub-section (3), such payment shall be deemed to have been made by him under the control of the taxpayer and the Deputy Commissioner of Taxes, the said person will be freed from the liability of the tax payer who receives the amount of money from the said person and gives the receipt.

(5) If any person, having received a notice under sub-section (3), fails to pay or deduct the amount in accordance with the notice, provided that 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 the recovery of the amount as if the arrears of tax were due to him and 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 collecting the tax due and the person responsible for supplying gas, electricity, water, or other services shall disconnect or close the said services within 21 (twenty-one) days of receiving the notice under this section,

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

(9) Where a person has disconnected or stopped the connection of any gas, electricity, water or other service in pursuance of a notice received under subsection (7), he shall re-establish the connection of such service after obtaining permission from the Deputy Commissioner of Taxes.

(10) Where the Commissioner directs the recovery of any arrears of municipal tax applicable in that area or any local tax levied under any law applicable in any part of Bangladesh or any other tax in force in Bangladesh, The tax shall be collected in that process and in that case the Deputy Commissioner of Taxes shall proceed with such similar process for recovery of the arrears.

(11) For the recovery of 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 Customs Act, 2012 (Act No. 47 of 2012), Customs Act, 1969 (Act No. IV of 1969) shall be prescribed by the Commissioner as to the nature and extent of the powers and duties to be exercised by any authority by means of any procedure applicable to the collection of taxes.