iwRvW bs wW G-1

evsjv`k

MRU
AwZwi msLv
KZc KZK cKvwkZ
iweevi, AvM 1, 2010
evsjv`k RvZxq msm`

XvKv, 1jv AvM, 2010/17B kveY, 1417

msm` KZK MnxZ wbgwjwLZ AvBbwU 1jv AvM, 2010 (17B kveY, 1417) ZvwiL
ivcwZi mwZ jvf KwiqvQ Ges GZviv GB AvBbwU memvaviYi AeMwZi Rb cKvk Kiv
hvBZQ t
2010 mbi 42bs AvBb
`Z A_bwZK Dbqb Z_v wkvqb, Kgmsvb, Drcv`b Ges ivbx ew I egyLxKiY Drmvn
c`vbi Rb cvrc` I AbMmi GjvKvmn mvebvgq mKj GjvKvq A_bwZK Aj
cwZv Ges Dnvi Dbqb, cwiPvjbv, eevcbv I wbqYmn AvbylwK
Abvb welq weavb cYqbK cYxZ AvBb|
hnZz, `Z A_bwZK Dbqb Z_v wkvqb, Kgmsvb, Drcv`b Ges ivbx ew I
egyLxKiY Drmvn c`vbi Rb cvrc` I AbMmi GjvKvmn mvebvgq mKj GjvKvq
A_bwZK Aj cwZv Ges Dnvi Dbqb, cwiPvjbv, eevcbv I wbqYmn AvbylwK Abvb
welq weavb Kiv mgxPxb I cqvRbxq;
mnZz, GZ`&viv wbgic AvBb Kiv nBj t
1| msw wkivbvg I ceZb|(1) GB AvBb evsjv`k A_bwZK Aj AvBb,
2010 bvg AwfwnZ nBe|
(2) Bnv Awej^ KvhKi nBe|
( 7891 )
g~j t UvKv 10.00

7892

evsjv`k MRU, AwZwi, AvM 1, 2010

2| msv|welq ev cmi cwicx Kvb wKQy bv _vwKj, GB AvBb
(1) A_bwZK Aj A_ aviv 5 Gi Aaxb miKvi KZK NvwlZ Kvb A_bwZK
Aj;
(2) A_bwZK Aj Wfjcvi A_ aviv 8 Gi Aaxb wbhy A_bwZK Aj
Wfjcvi;
(3) KZc A_ aviv 17 Gi Aaxb cwZwZ evsjv`k A_bwZK Aj KZc;
(4) MfwYs evW A_ KZci MfwYs evW;
(5) Pqvigvb A_ MfwYs evWi Pqvigvb;
(6) wbevnx evW A_ KZci wbevnx evW;
(7) wbevnx Pqvigvb A_ wbevnx evWi Pqvigvb;
(8)

wbavwiZ A_ GB AvBbi Aaxb cYxZ wewa viv wbavwiZ Ges Abyic wewa
cYxZ bv nIqv ch miKvi KZK, miKvwi MRU Av`k viv wbavwiZ;

(9)

cweavb A_ GB AvBbi Aaxb cYxZ cweavb;

(10) wewa A_ GB AvBbi Aaxb cYxZ wewa;

(11) mwPe A_ KZci mwPe|
3| AvBbi cvavb|AvcvZZt ejer Ab Kvb AvBb hvnv wKQyB _vKzK bv Kb, GB
AvBbi weavbvejx cvavb cvBe|
4| A_bwZK Aj cwZv|GB AvBbi Dk c~iYK, `ki cvrc` I
AbMmi GjvKvmn mvebvgq mKj GjvKvq `Z A_bwZK Dbqb Z_v wkvqb, Kgmsvb,
Drcv`b Ges ivbx ew I egyLxKiY Drmvn c`vb Ges ivi mvgvwRK I A_bwZK
AxKvimg~n evevqbi j miKvi wbgewYZ h Kvb kYxi A_bwZK Aj cwZv
KwiZ cvwie, h_v t
(K) `kx ev we`kx ew, Mvw ev cwZvb KZK miKvwi I emiKvwi
Askx`vwiZ cwZwZ A_bwZK Aj;
(L) `kx ev cevmx evsjv`kx ev we`kx wewbqvMKvix, Mvw, eemvwqK msMVb ev
Mc KZK, GKL ev h_fve, cwZwZ emiKvwi A_bwZK Aj;

evsjv`k MRU, AwZwi, AvM 1, 2010

7893

(M) miKvwi D`vM I gvwjKvbvq cwZwZ miKvwi A_bwZK Aj;

(N) GKB aibi weklvwqZ Kvb wk ev evwYwRK cwZvb cwZvi Rb,
emiKvwi ev miKvwi I emiKvwi Askx`vwiZ ev miKvwi D`vM, cwZwZ
wekl A_bwZK Aj|
5| A_bwZK Aji Rb f~wg wbevPb Ges A_bwZK Aj NvlYv|(1) GB
AvBbi Dk c~iYK, miKvi, miKvwi MRU cvcb viv, Kvb wbw` f~wg GjvKvK
A_bwZK Aj wnmve wbevPbg A_bwZK Aj NvlYv KwiZ cvwie|
(2) Dc-aviv (1) Gi Aaxb RvixKZ cvcbi Zdwmj A_bwZK Aj wnmve
NvwlZ f~wgi mywbw` weeiY _vwKZ nBe|
(3) Dc-aviv (1) G hvnv wKQyB _vKzK bv Kb, wmwU Kcvikb, cimfv Ges
KvUbgU evWi AvIZvfy, Kvb f~wgZ GB AvBbi Dk c~iYK A_bwZK Aj
wnmve NvlYv Kiv hvBe bv|
6| A_bwZK Aji Rb f~wg AwaMnY|(1) GB AvBbi Dk c~iYK, Kvb
A_bwZK Aji Rb A_ev D Aj AeKvVvgv hgbmoK, exR BZvw` wbgvYi Rb
Kvb f~wg cqvRb nBj, miKvi D f~wg Acquisition and Requisition of Immovable
Property Ordinance, 1982 (Ordinance No. II of 1982) Gi Aaxb AwaMnY KwiZ
cvwie|
(2) Dc-aviv (1) Gi Aaxb AwaMnYKZ f~wgi wZc~iYmn Ab h Kvb welq wbwi
Dc-aviv (1) G DwjwLZ Ordinance Gi weavbvejx chvR nBe|
(3) GB avivi Aaxb AwaMnYKZ f~wg, Rb^v_, cqvRbxq ewjqv MY nBe|
7| A_bwZK AjK wewfb GjvKvq wefvRb|(1) KZc Kvb A_bwZK Aj
mswk f~wg GjvKvK wbgewYZ GjvKvq wefvRb Kwiqv gvvi cvb cYqb Kwievi Rb
cqvRbxq Av`k Rvix KwiZ cvwie, h_v t
(K) ivbx cwqvKiY GjvKv (Export Processing Area) t ivbxgyLx wki
Rb wbavwiZ;
(L) AfixY cwqvKiY GjvKv (Domestic Processing Area) t `kxq
evRvi Pvwn`v gUvbvi j cwZwZ wki Rb wbavwiZ;

7894

evsjv`k MRU, AwZwi, AvM 1, 2010

(M) evwYwRK GjvKv (Commercial Area) t eemv cwZvb, evsK, Iqvi
nvDR, Awdm ev Ab Kvb cwZvbi Rb wbavwiZ;
(N) cwqvKiYgy GjvKv (Non Processing Area) t Avevmb, ^v, wkv,
webv`b BZvw`i Rb wbavwiZ|

(2) Dc-aviv (1) Gi Aaxb RvixKZ Av`ki wfwZ Kvb A_bwZK Aji Rb
gvvi cvb cZ Kiv nBj Dnv Abygv`bi Rb KZci wbKU Dcvcb KwiZ nBe
Ges KZc KZK Dnv Abygvw`Z nBj D cvb Abyhvqx wefvwRZ GjvKv D Aji
wbavwiZ Ask nBe|
8| A_bwZK Aj Wfjcvi wbqvM|GB AvBbi Dk c~iYK KZc,
wbavwiZ cwZZ, A_bwZK Aj Wfjcvi wbqvM KwiZ cvwie|
9| A_bwZK Aj vwcZe wk I evwYwRK cwZvbi kYx, BZvw`|A_bwZK
Ajmg~n myweavw` c`vbi j KZc, mgq mgq, Kvb A_bwZK Aj vwcZ wk
Ges evwYwRK cwZvbi kYx wbaviY KwiZ cvwie|
10| A_bwZK Aji Rb wekl myweav|AvcvZZt ejer Ab AvBb hvnv
wKQyB _vKzK bv Kb, miKvi, miKvwi MRU cvcb viv, wbw` gqv`i Rb A_bwZK
Aj ev Dnvi Kvb GjvKvK wekl myweav c`vb KwiZ cvwie Ges Customs Act,
1969 (Act No. IV of 1969) Gi weavb Abyhvqx A_bwZK Aj vwcZ cwZvbmg~ni
Avg`vbx I ivbx Kvhg cwiPvjbvi myweav_ wekl eev ceZb KwiZ cvwie|
11| Avw_K myweav, BZvw`|(1) miKvi Bangladesh Export Processing Zones
Authority Act, 1980 (Act No. XXXVI of 1980) Ges evsjv`k emiKvwi ivbx
cwqvKiY Aj AvBb, 1996 (1996 mbi 20 bs AvBb) Z c` GKB aiYi Avw_K
wekl cYv`bv I myweavw` A_bwZK Aji wk BDwbUmg~ni Rb c`vb Kwie|
(2) miKvi, miKvwi MRU cvcb viv, A_bwZK Aji evwni ivbxKviK`i
Rb wekl cYv`bvi eev MnY KwiZ cvwie|
12| Abvb myweavw`|KZc
(K) A_bwZK Aj cwiPvjbvi Rb A_bwZK Aj Wfjcvi I wk
BDwbUmg~ni cqvRbxq mev hgbA_bwZK Aji f~wg wbevPbi
AbygwZ, A_bwZK Aj NvlYv, wKqvimg~n, mvwUwdKUmg~n, mvwUwdKU
Ae AwiwRb, cviwgU di wicvwUqkb Ae KvwcUvj G WwfWm, iwmWU

evsjv`k MRU, AwZwi, AvM 1, 2010

7895

I bb iwmWU wfmv, IqvK cviwgU, wbgvY cviwgUmn h Kvb cKvii

AvBbMZ `wjj, BZvw` Iqvb c mvwfmi gvag c`vbi eev Kwie;
Ges
(L) wk KviLvbv vcbi Rb Dchy cUmg~n, aviv 16 Gi weavb mvc, m~Y
evwYwRK wfwZ eiv ev BRviv c`vbi eev Kwie|
13| KwZcq AvBbi cqvM nBZ AevnwZ c`vbi gZv|(1) miKvi, miKvix
MRU cvcb viv, Kvb Aj ev Aji Kvb cwZvbK wbewYZ mKj ev h Kvb
AvBbi mKj ev h Kvb weavb nBZ AevnwZ w`Z cvwie, A_ev GB gg wb`k w`Z
cvwie h, D mKj ev h Kvb AvBbi weavbvejx, D cvcb weaZ cwieZb ev mskvab
mvc, Kvb Aji chvR nBe, h_v t
(K) Municipal Taxation Act, 1881 (Act No. XI of 1881);
(L) Explosives Act, 1884 (Act No. IV of 1884);
(M) Stamp Act, 1899 (Act No. II of 1809);
(N) Electricity Act, 1910 (Act No. IX of 1910);
(O) Boilers Act, 1923 (Act No. V of 1923);
(P) Foreign Exchange Regulation Act, 1947 (Act No. VII of 1947);
(Q) Income-tax Ordinance, 1984 (Ordinance No. XXXVI of 1953);
(R) Building Construction Act, 1952 (E. B. Act No. II of 1953);
(S) Land Development Tax Ordinance, 1976 (Ordinance No. XLII of
1976);

(T) vbxq miKvi (BDwbqb cwil`) AvBb, 2009 (2009 mbi 61 bs AvBb);
(U) AwM cwZiva I wbevcY AvBb, 2003 (2003 mbi 7 bs AvBb);
(V) g~j mshvRb Ki AvBb, 1991 (1991 mbi 22 bs AvBb);
(W) evsjv`k kg AvBb, 2006 (2006 mbi 42 AvBb);
(X) vbxq miKvi (wmwU Kcvikb) AvBb, 2009 (2009 mbi 60 bs AvBb);
(Y) vbxq miKvi (cimfv) AvBb, 2009 (2009 mbi 58 bs AvBb);
(Z) miKvi KZK, miKvix MRU cvcb viv, wbavwiZ Ab Kvb AvBb|

7896

evsjv`k MRU, AwZwi, AvM 1, 2010

14| A_bwZK Aji ga evswKs Kvhg cwiPvjbvi AbygwZ c`vb|evsjv`k

evsKi Abygv`b mvc, KZc, Kvb A_bwZK Aj evswKs Kvhg cwiPvjbvi Rb
Kvb evsKK AbygwZ c`vb KwiZ cvwie|
15| A_bwZK Aj wk vcb|GB AvBbi Aaxb cwZwZ A_bwZK Aj
miKvii we`gvb wkbxwZZ msiwZ wk wnmve wPwZ LvZmg~n eZxZ z` I KzwUi
wkmn Ab h Kvb LvZi vcbv hgb Kwl Lvgvi, mevagx cwZvb BZvw` vcb Kiv
hvBe|
16| f~wg eiv, BZvw`|aviv 15 Gi Aaxb Kvb A_bwZK Aj Kvb ew wk
ev evwYwRK cwZvb vcbi AbygwZcv nBj KZc, ZrKZK wbavwiZ kZ, D ewK
f~wg, feb ev vb eiv c`vb Kwie A_ev fvovi wfwZ ev Ab Kvbfve BRviv c`vb
Kwie|
17| KZc cwZv|(1) GB AvBb KvhKi nBevi ci, hZkxN me, miKvi, GB
AvBbi Dk c~iYK, miKvwi MRU cvcb viv evsjv`k A_bwZK Aj KZc
bvg GKwU KZc cwZv Kwie|
(2) KZc GKwU mswewae msv nBe Ges Bnvi vqx avivevwnKZv I GKwU mvaviY
mxj gvni _vwKe Ges Bnvi vei I Avei Dfq cKvi mw ARb Kwievi, AwaKvi
ivwLevi Ges nvi Kwievi gZv _vwKe Ges Bnvi bvg gvgjv `vqi Kiv hvBe Ges Bnvi
weiI gvgjv `vqi Kiv hvBe|
(3) Dc-aviv (1) Gi Aaxb KZc cwZwZ bv nIqv ch miKvi Dnvi wbqYvaxb
Kvb msvK KZc wnmve, mvgwqKfve, Dnvi Kvh-mv`b Kwievi `vwqZ AcY KwiZ
cvwie|
18| KZci cavb Kvhvjq, BZvw`|KZci cavb Kvhvjq XvKvq _vwKe Ges
KZc, cqvRbeva, miKvii c~evbygwZg, evsjv`ki h Kvb vb Bnvi kvLv Kvhvjq
vcb KwiZ cvwie|
19| KZci `vwqZ I Kvhvejx|KZci mvaviY `vwqZ I Kvhvejx nBe
wbgic, h_vt
(1) AeKvVvgvmn vbxq m`i cvcZv, moK I hvMvhvM myweav, gY I
evswKs myweav Ges ` Rbeji cvcZvi wfwZ QbxwZi AvjvK f~wgi
AwaKZi ` eenvi wbwZ Kivi wbwg wk GjvKvi ev Ab LvZi Z`c
GjvKvi Rb f~wg wbevPb I wPwZKiY;

evsjv`k MRU, AwZwi, AvM 1, 2010

7897

(2) wbR^ D`vM ev miKvwi I emiKvwi Askx`vwiZg~jK D`vM wPwZ,

A_bwZK Aji Rb f~wg AwaMnY Kiv I miKvii c nBZ AwaMnYKZ
f~wgi `Lj MnY;
(3) AwaMnYKZ f~wg I Dnvi wewfb cKvi AeKvVvgv Dbqb I eevcbvi Rb
cwZhvwMZvi wfwZ A_bwZK Aj Wfjcvi wbqvM;
(4) wbR^ D`vM evevqb I eevcbvi Rb A_bwZK Aji AeKvVvgv
Dbqb cwiKbv cYqb I Abygv`bi Rb MfwYs evW mgxc Dcvcb;
(5) wbR^ D`vM evevqb I eevcbvi Rb wPwZ I A_bwZK Aj wk
BDwbU, eemvwqK I mevg~jK cwZvb vcbi j, wbavwiZ cwZZ,
Ave`bcv_x wewbqvMKvixMYi wbKU cwZhvwMZvg~jK eemvwqK wfwZ f~wg,
feb ev vb eiv, BRviv ev fvov c`vb;
(6) A_bwZK Aji AeKvVvgv Dbqb wbR^ I A_bwZK Aj Wfjcvii
Kvhg cwiexYi gvag KZc KZK wbavwiZ mgqi ga Dbqb
wbwZKiY;
(7) ` kgkw Zixi gvag wk cwZvbmg~n Kgmsvb mwmn `kx ev
we`kx wewbqvM DrmvwnZ Kwievi gvag A_bwZK Aji Afi ev
A_bwZK Aj ewnf~Z vb cvr mshvM wk vcbi gvag Kgmsvbi
myhvM mw;
(8) A_bwZK Aji Afi eemvwqK Kvhg cwiPvjbvi Rb AvKlYxq
cwiek I myhvM-myweav c`vbi j QbxwZi AvjvK GjvKv wefvRbi
gvag AeKvVvgvmn vbxq m`i cvcZvi wfwZ f~wgi AwaKZi `
eenvi wbwZKiY;
(9) cwiekmn Abvb i AxKvimg~n ivq AwaKZi ` eevcbv I
cwiexY KvhgK DrmvwnZKiY;
(10) vbxq A_bxwZi Pvwn`v wgUvbvi Rb A_bwZK Ajmg~n cvr mshvM wk
vcbi eev MnY;
(11) kYx wfwK wki Rb c_K A_bwZK Aj cwZv Kwiqv gUvcwjUb
kni ev Ab vwcZ `~lYceY wkmn AcwiKwZfve vwcZ Abvb wk
cwZvbmg~n A_bwZK Aj vbvii Rb eemvqx msMVbmg~nK
DrmvwnZKiY;

7898

evsjv`k MRU, AwZwi, AvM 1, 2010

(12) A_bwZK Aji Dbqb I cwiPvjbvq miKvwi I emiKvwi h_
Askx`vwiZK DrmvwnZKiY;
(13) mvgvwRK I A_bwZK AwKvimg~n evevqb Dchy c`c MnY;
(14) kwgK-KgPvix`i bvh AwaKvi cwZv Kiv, Zvnv`i KjvY wbwZ Kiv; Ges
gvwjK I kwgK KgPvix`i ga myz mK cwZv;
(15) `vwi`nvmKiY MnxZ Kgm~Px evevqb Dchy c`c MnY;
(16) AMvwaKvicv Drcv`b I mev LvZi cwiKwZ wkvqbi gvag `ki
wkbxwZi evevqb Zivw^ZKiY; Ges
(17) A_bwZK Aj wnmve NvwlZ GjvKvmg~nK wkbMix, KwlwfwK wkvj,
evwYwRK GjvKv, chUb GjvKv wnmve Dbqbg evswKs LvZi wewbqvMi
gvag A_bwZK K` icvi Kwiqv cwkwZ kwgK I ` mev c`vb
mnRjfKiY|

20| KZci cwiPvjbv, BZvw`| (1) KZci cwiPvjbv I Bnvi ckvmb GKwU
wbevnx evWi Dci b _vwKe Ges Dc-aviv (2) Gi weavb mvc, KZc h mKj
gZv cqvM I Kvh-mv`b KwiZ cvwie wbevnx evWI mB mKj gZv cqvM I Kvhmv`b KwiZ cvwie|
(2) `vwqZ cvjb ev Kvh-mv`bi , wbevnx evW MfwYs evW KZK, mgq mgq
c` Av`k, wb`k I bxwZgvjv AbymiY Kwie Ges wbevnx evW Dnvi gZv cqvM I
Kvhvejx mv`bi MfwYs evWi wbKU `vqx _vwKe|
21| MfwYs evW|(1) GB AvBbi Dk c~iYK, Ges Dc-aviv (2) Gi weavb
mvc, wbgewYZ m`m mg^q MwVZ Mfwbs evW bvg GKwU evW _vwKe, h_vt
(K) cavbgx ev ZrKZK gbvbxZ Kvb m`m, whwb GKRb gx, whwb MfwYs
evWi PqvigvbI nBeb;
(L) wk, evwYR, A_, cwiKbv, wevb Ges Z_ I hvMvhvM chyw, we`yr,
Rvjvbx I LwbR m`, hvMvhvM, kg I Kgmsvb, cwiek I eb gYvjq
ev wefvMi `vwqZ wbqvwRZ gx/cwZgxMY, c`vwaKviej;
(M) cavbgxi gyL mwPe, c`vwaKviej;

evsjv`k MRU, AwZwi, AvM 1, 2010

7899

(N) evsjv`k evsKi MfYi, c`vwaKviej;

(O) wewbqvM evWi wbevnx Pqvigvb, c`vwaKviej;
(P) wk, evwYR, A_, cwiKbv, Kwl, kg I Kgmsvb, WvK I UwjhvMvhvM,
wevb Ges Z_ I hvMvhvM chyw, ciiv, Rvjvbx I LwbR m`, we`yr,
^iv, b-cwienb, cwiek I eb gYvjq ev wefvM I cavbgxi Kvhvjqi
mwPe Ges Pqvigvb, RvZxq ivR^ evW, c`vwaKviej;
(Q) mfvcwZ, dWvikb Ae evsjv`k P^vi Ae Kgvm G BvwR
(GdwewmwmAvB), c`vwaKviej;
(R) A_bwZK Aj mswk Rjvi P^vi Ae Kgvm G BvwR Gi miKvi
KZK gbvbxZ cwZwbwa;
(S) miKvi KZK gbvbxZ 2(`yB) Rb gwnjv D`vv;
(T) weklvwqZ P^vi Ae Kgvm G BvwR-Gi mfvcwZ;
(U) wbevnx Pqvigvb, c`vwaKviej, whwb Dnvi mwPeI nBeb|
(2) Dc-aviv (1) Gi `dv (T) Z DwjwLZ ewMY wbavwiZ cwZZ cvjvgi (byrotation) wfwZ MfwYs evWi m`m nBeb|
(3) miKvi, miKvwi MRU cvcb viv, h Kvb ewK, cvcb DwjwLZ Dk
I gqv`i Rb, Mfwbs evWi m`m wnmve h Kvb mgq Kv-A KwiZ cvwie|
22| MfwYs evWi Kvhvejx, bxwZ evevqb, BZvw`|(1) MfwYs evW wbgewYZ
Kvhvejx mv`b Kwie
(K) A_bwZK Aji Dbqb, cwiPvjbv, eevcbv Ges wbqY welqK bxwZ
cYqb;
(L) A_bwZK Aji cwiPvjbv, ckvmb, eevcbv I wbqY mwKZ D`vv
Kvvbxi KgKv chvjvPbv;
(M) A_bwZK Aji cwZvi cve Abygv`b;
(N) mgq mgq wbevnx evW Ges A_bwZK Aji mvgwMK KgKv chvjvPbv;
Ges
(O) KZcK Ges A_bwZK Aj mwKZ welqvw`i ` eevcbvi Dk
ZrweePbvq KZc cqvRbxq Av`k ev wb`k c`vb|

7900

evsjv`k MRU, AwZwi, AvM 1, 2010

(2) Dc-aviv (1) Gi Aaxb MfwYs evW KZK MnxZ Kvb wmv evevqbi
Kvb gYvjq ev wefvMi mZv _vwKj D gYvjq ev wefvMi Abygv`b MnY mvc
evsjv`k A_bwZK Aj KZc Dnv evevqb Kwie|
(3) KZc Dc-aviv (1) Gi Aaxb MfwYs evW KZK cYxZ bxwZ, c` AbygwZc,
gyixKZ jvBm ev RvixKZ Av`k ev wb`k miKvwi MRU cvcb viv cKvk Kwie|
(4) Dc-aviv (3) Gi Aaxb Kvb cvcb Rvix Kiv nBj, DnvZ DwjwLZ bxwZ,
AbygwZc, jvBm Ges Av`k ev wb`k AMvwaKvi wfwZ mswk gYvjq ev wefvM ev
KZc KZK evevqb KwiZ nBe|
23| MfwYs evWi mfv|(1) GB avivi Abvb weavbvejx mvc, MfwYs evW
Dnvi mfvi KvhcwZ wbaviY Kwie|
(2) wbevnx Pqvigvb, Pqvigvbi mwnZ civgkg, MfwYs evWi mfv Avnvb
Kwieb Ges GBic mfv MfwYs evWi Pqvigvb KZK wbavwiZ vb I mgq AbywZ nBe|
(3) Mfwbs evWi mKj mfvq Dnvi Pqvigvb mfvcwZZ Kwieb Ges Zvnvi
AbycwwZZ, ZrKZK gZv c` Kvb m`m, whwb GKRb gx, mfvq mfvcwZZ Kwieb|
(4) MfwYs evW Dnvi mfvq Kvb AvjvP welq wekl Ae`vb ivwLZ mg GBic h
Kvb ewK AvgY KwiZ cvwie Ges Dic AvgwZ Kvb ew mfvq AvjvPbvq
AskMnY KwiZ cvwieb|
24| wbevnx evW|(1) KZci GKwU wbevnx evW _vwKe Ges D evW GKRb
Pqvigvb I wZb Rb m`m mg^q MwVZ nBe|
(2) wbevnx evWi Pqvigvb wbevnx Pqvigvb bvg AwfwnZ nBeb Ges wZwb
KZci cavb wbevnx nBeb|
(3) wbevnx Pqvigvb I wbevnx evWi m`mMY miKvi KZK wbhy nBeb Ges Zvnviv
miKvi KZK wbavwiZ kZ `vwqZ wbqvwRZ _vwKeb|
(4) wbevnx Pqvigvbi c` k~b nBj ev AbycwwZ, AmyZv ev Ab Kvb KviY wZwb
Zvnvi `vwqZ cvjb Amg_ nBj, wbevnx Pqvigvbi `vwqZ cvjbi welq miKvii wbKU
mgxPxb ewjqv weewPZ h Kvb eev MnY KwiZ cvwie|

evsjv`k MRU, AwZwi, AvM 1, 2010

7901

(5) wbevnx Pqvigvb ev wbevnx evWi m`m c` k~bZv ev wbevnx evW MVb wU
_vwKevi KviY Dnvi Kvb Kvh ev Kvhaviv Aea nBe bv Ges ZrmK Kvb eaZvi ck
Dvcb Kiv hvBe bv|
25| wbevnx evWi mfv|(1) GB avivi Abvb weavbvejx mvc, wbevnx evW
Dnvi mfvi KvhcwZ wbaviY Kwie|
(2) mwPe, wbevnx Pqvigvbi civgkg, wbevnx evWi mfv Avnvb Kwieb|
(3) wbevnx evWi mKj mfv KZci cavb Kvhvjq AbywZ nBe|
(4) wbevnx evWi mKj mfvq wbevnx Pqvigvb mfvcwZZ Kwieb Ges Zvnvi
AbycwwZZ, m`mMYi ga whwb R wZwb mfvcwZZ Kwieb|
26| mwPe, KgKZv, KgPvix wbqvM, BZvw`|(1) KZc Bnvi Kvhvejx
myzfve mv`bi Dk, miKvi KZK mvsMVwbK KvVvgv Abygv`b mvc, mwPemn
KZci cqvRbxq msLK KgKZv I KgPvix, civgkK, wekl I wbixK wbqvM KwiZ
cvwie|
(2) KZci mwPe, KgKZv I KgPvix, civgkK, wekl I wbixK`i wbqvM I
PvKzixi kZvejx cweavb viv wbavwiZ nBe|
(3) GB AvBb, Bnvi Aaxb cYxZ wewa I cweavbi weavbvejx mvc, KZci
mwPemn mKj KgKZv I KgPvix wbevnx Pqvigvbi mvweK wbqY I Zveavb Zvnv`i
`vwqZ cvjb Kwieb|
27| KwgwUmg~n|KZc Dnvi Kvhvejx mv`b mnvqZv Kwievi Rb wbevnx
evWi Pqvigvb ev m`m ev Dnvi Kvb KgKZv ev Ab Kvb ew mg^q cqvRbxq
msLK KwgwU MVb KwiZ cvwie Ges GBic KwgwUi `vwqZ I Kvhvejx KZc KZK
wbavwiZ nBe|
28| KwZcq AbygwZc wMZ ev evwZjKiY|(1) KZc h Kvb mgq,
A_bwZK Aj WfjcviK c` AbygwZc wMZ ev evwZj KwiZ cvwie, hw` A_bwZK
Aj Wfjcvi
(K) GB AvBb ev wewaZ ewYZgZ Zvnvi Dci AwcZ `vwqZ I Kvhvejx mv`b
Amg_ nb; A_ev
(L) GB AvBbi Aaxb MfwYs evW KZK c` wb`kbv mwVKfve cwZcvjb
KwiZ e_ nb; A_ev

7902

evsjv`k MRU, AwZwi, AvM 1, 2010

(M) AbygwZci kZvejx f Kib; A_ev
(N) AbygwZc AvivwcZ Zvnvi Dci AwcZ `vwqZ I evaevaKZv Avw_K KviY
`Zvi mv_ cwZcvjb KwiZ e_ nb|

(2) Dc-aviv (1) Gi Aaxb A_bwZK Aj vcbi Rb A_bwZK Aj

WfjcviK c` AbygwZc wMZ ev evwZjKiY cwZ wewa viv wbavwiZ nBe|
29| FY MnYi gZv|GB AvBbi Dk c~iYK KZc, Kvb evsK ev
FYc`vbKvix msv ev Ab Kvb Drm nBZ miKvii Abygv`b MnYg FY MnY KwiZ
cvwie|
30| KZci Znwej|(1) GB AvBbi Dk c~iYK, evsjv`k A_bwZK
Aj KZc Znwej bvg KZci GKwU Znwej _vwKe, hvnvZ wbgewYZ A_ Rgv nBe,
h_vt
(K) miKvii wbKU nBZ cv Aby`vb Ges FY;
(L) miKvi KZK Abygvw`Z Ab Kvb Drm nBZ cv FY;
(M) A_bwZK Ajmg~n wk Ges evwYwRK cwZvb vcbi Rb eivKZ f~wg
nBZ cv Avq;
(N) A_bwZK Ajmg~n vwcZ wk Ges evwYwRK cwZvbK BRviv c`
febmg~ni fvov;
(O) wewfb wd Ges Kvb mev c`vb Kiv nBj Dnvi mvwfm PvR;
(P) miKvwi I emiKvwi Askx`vwiZ nBZ cv gybvdv;
(Q) emiKvwi cwZvbmg~n nBZ cv wd Ges mvwfm PvR; Ges
(R) Ab Kvb Drm nBZ cv A_|
(2) KZci Znwej Kvb Zdwmwj evsK Rgv ivLv nBe Ges cweavb viv wbavwiZ
cwZZ D Znwej cwiPvjbv Kiv nBe|
(3) GB AvBbi Aaxb A_bwZK Aj msv KZci Kvhvejx mv`bi eq
wbevni Rb KZci Znwej eenvi Kiv nBe|
(4) mswk A_ ermi KZci eq wbevni ci Dnvi Znwej Kvb A_ D
_vwKj, D A_ KZci Znwej Rgv c`vb KwiZ nBe|

evsjv`k MRU, AwZwi, AvM 1, 2010

7903

31| evRU|KZc cwZ ermi, miKvi KZK wb`wkZ mgq I wbqg, cieZx A_
ermii evwlK evRU cve Abygv`bi Rb miKvii wbKU ck Kwie Ges DnvZ
KZci mve Avq I eq c`kbc~eK D A_ ermi miKvii wbKU nBZ KZci wK
cwigvY A_i cqvRb nBZ cvi Dnvi DjL _vwKe|
32| wnmve I wbixv|(1) KZci wnmve miKvi KZK wbavwiZ cwZZ
cwiPvwjZ nBe|
(2) Comptroller and Auditor-General (Additional Functions) Act,
1974 (Act No. XXIV of 1974) Gi Kvb weavbK yY bv Kwiqv, KZci wnmve Ggb
GKRb wbixK KZK wbixwZ nBe, whwb Bangladesh Chartered Accountants
Order, 1973 (Presidents Order No. 2 of 1973) gvZveK GKRb PvUvW
GKvDUvU Ges MfwYs evWi c~evbygv`b mvc, KZc D wbixKK wbqvM c`vbmn
ZvnvK wbavwiZ cvwikwgK c`vb Kwie|
(3) Dc-aviv (2) Gi Aaxb wbhy wbixK, KZci wnmvemg~n Ges Zrmswk
fvDPvimn evrmwiK evj kxU cixv Kwieb, KZc KZK mieivnKZ wewfb wnmve ewni
ZvwjKv cixv Kwieb|
(4) GB avivi Dk c~iYK wbixK hywmZ mgq KZci wewfb ewn, wnmve
I Abvb `wjjc cixvi Aeva myhvM cvBeb Ges wnmve mwKZ welq MfwYs evW ev
wbevnx evWi h Kvb m`m ev mwPemn h Kvb KgKZv ev KgPvixK wRvmvev` KwiZ
cvwieb|
(5) wbixK ZrKZK wbixwZ wnmve mK miKvii wbKU wjwLZ cwZe`b `vwLj
Kwieb Ges D cwZe`b wbgewYZ welqvw`i DjL _vwKe
(K) wbixKi weePbvq wewfb wnmve ewn h_vh_fve iYveY Kiv nBqvwQj
wK bv;
(L) DnvZ KZci Kvhgi h_v_ cwZdjb NwUqvwQj wK bv;
(M) hw` Kvb wbixK KZci wbKU nBZ Kvb Z_ ev evLv Pvwnqv
_vKb, Zvnv nBj Dnv mieivn Kiv nBqvwQj wK bv; Ges
(N) Dnv mvlRbK wQj wK bv|

7904

evsjv`k MRU, AwZwi, AvM 1, 2010

(6) GB avivi Abvb weavb hvnv wKQyB _vKzK bv Kb, miKvi
(K) miKvi Ges MvnK`i ^v_ msiY KZc wK Kvhg MnY KwiqvwQj
ZrmK A_ev KZci wnmve wbixv cwZi h_v_Zv mK cwZe`b
`Iqvi Rb wbixK`iK wb`kbv c`vb KwiZ cvwie;
(L) h Kvb mgq wbixvi cwiwa ewaZ KwiZ cvwie;
(M) wbixvi wfb wfb cwZ AbymiYi Rb A_ev wbixKi weePbvq Rb^v_
Ab Kvb welq cixv Kiv cqvRb nBj Dic cixv Kwievi Rb
wb`kbv w`Z cvwie|

33| cwiek msv AvBb, BZvw`i cwZcvjb|GB AvBbi Dk c~iYK,

KZc A_bwZK Aj Wfjcvi, A_bwZK Aj cwZwZ wk BDwbUmg~n, Abvb
Avw_K I eemvwqK cwZvb evsjv`k we`gvb cwiek I cwiek iv msv mKj AvBbi
cwZcvjbmn evsjv`k miKvi KZK ^xKZ AvRvwZK AxKvimg~n iv KwiZ eva
_vwKe|
34| kwgK KjvY mwgwZ I wk mK welqK AvBbi chvRZv|BwcRW kwgK
KjvY mwgwZ I wk mK welqK cPwjZ AvBbi weavbvejx GB AvBbi Aaxb cwZwZ
wekl A_bwZK Aji kwgK`i , cqvRbxq AwfhvRb mnKvi chvR nBe|
35| evwlK cwZe`b, BZvw`|(1) KZc cwZ A_ ermi mgv nBevi ci,
h_vme kxN, Bnvi Kvhg mK miKvii wbKU cwZe`b `vwLj Kwie|
(2) miKvi KZK wbavwiZ mgq KZc miKvii wbKU, wbgewYZ welqvw` Dcvcb
Kwie, h_v t
(K) miKvi KZK hvwPZ wiUvYm, wnmvemg~n, weeiYx, cvjb Ges cwimsLvb;
(L) miKvi KZK Kvb mywbw` welq hvwPZ Z_ Ges ge;
(M) cixv ev Ab Kvb cqvRb miKvi KZK hvwPZ wewfb KvMR I `wjjvw`|
36| `Iqvbx gvgjv wePvii Av`vjZ wbw`KiY, BZvw`|(1) miKvi, mycxg
KvUi mwnZ civgkg Ges miKvwi MRU cvcb viv, A_bwZK Aj nBZ D~Z
`Iqvbx gvgjv wePvii Rb GK ev GKvwaK Av`vjZ wbw` KwiZ cvwie|
(2) Dc-aviv (1) Gi Aaxb wbw`KZ Av`vjZ eZxZ Ab Kvb Av`vjZ GB
AvBbi Aaxb Kvb gvgjv wePvh nBe bv|

evsjv`k MRU, AwZwi, AvM 1, 2010

7905

(3) Dc-aviv (1) G wbw`KZ Kvb Av`vjZ KZK c` wmvi wei Kvb c
msz nBj, wZwb ivq c`vbi ZvwiL nBZ 60 (lvU) w`bi ga nvBKvU wefvM Avwcj
KwiZ cvwieb|
37| KZci wekl AwaKvi|KZci wbgv wekl AwaKvimg~n _vwKe,
h_v t
(K) A_bwZK Aj Kvb Kvvbx, wk ev evwYwRK cwZvbi wbKU KZci
Kvb cvIbv AcwikvwaZ _vwKj, D Kvvwb ev wk ev evwYwRK
cwZvbi gvwjK, cwiPvjbv ev cwiPvjK cl` Pzw Abyhvqx Zvnvi ev Zvnv`i
ewMZ m` nBZ Dic `bv cwikvai Rb `vqx nBeb; Ges Dic
`bv cwikva e_Zvi KZc Dnvi cvIbv Av`vqi Rb D Kvvbx
ev wk ev evwYwRK cwZvbi gvwjK, cwiPvjK ev cwiPvjbv cl`i wei
Kvhaviv MnYi AwaKvi msiY Kwie;
(L) Kvb Aj Kvb Kvvbx ev wk ev evwYwRK cwZvbi Kvb kwgK,
KgPvix, wbevnx ev eevcbv KgPvix hw` Ggb Kvb Kvhi mwnZ RwoZ _vK
ev Ggb Kvb Kvh civPbv c`vb Ki, hvnvi dj Kvb wk ev evwYwRK
cwZvb Kvb kwgK Amvl, agNU ev jK-AvDU Gi De nq, Zvnv nBj
KZc Dic wk cwZvbK Dnvi mswk kwgK, KgPvix, wbevnx ev
eevcbv KgPvixK eiLv Kivmn wbavwiZ mgqi Rb D wk ev evwYwRK
cwZvbi Kvhg e ivwLevi Rb wb`k w`Z cvwie Ges Zb KZc
Kvb wZc~iY c`vbi Rb `vqx nBe bv;
(M) hw` A_bwZK Aj AewZ Kvb wk ev evwYwRK cwZvb KZci
eKqv cvIbv, Abvb cvIbv Ges `vq-`bv cwikva KwiZ e_ nq, Zvnv
nBj KZc GKKfve D cwZvbi gwkbc, hcvwZ, KuvPvgvj A_ev
Ab Kvb cY AcmviYg Dnv, MYc~Z Awa`ii wbavwiZ nvi
g~jvqbc~eK, Ab Kvb wk ev evwYwRK cwZvbK eiv c`vb KwiZ
cvwie|
38| wewa cYqbi gZv|GB AvBbi Dk c~iYK miKvi, miKvwi MRU
cvcb viv, wewa cYqb KwiZ cvwie|
39| cweavb cYqbi gZv|GB AvBbi Dk c~iYK KZc, miKvii
c~evbygv`bg, miKvwi MRU cvcb viv, GB AvBb Ges Z`axb cYxZ Kvb wewai mwnZ
Amvgmc~Y bv nIqv mvc, cweavb cYqb KwiZ cvwie|

7906

evsjv`k MRU, AwZwi, AvM 1, 2010

40| Amyweav `~ixKiY|GB AvBbi weavbvejx KvhKi Kwievi Kvb Amyweav

`Lv w`j miKvi Dic Amyweav `yixKiYv_, miKvwi MRU cKvwkZ Av`k viv,
cqvRbxq h Kvb eev MnY KwiZ cvwie|
41| g~j cvV Ges BsiRx cvV|GB AvBbi g~j cvV evsjvZ nBe Ges miKvi,
miKvwi MRU cvcb viv, BsiRxZ Ab~w`Z Dnvi GKwU wbfihvM (Authentic
English Text) cvV cKvk Kwie t
Ze kZ _vK h, evsjv I BsiRx cvVi ga weivai evsjv cvV cvavb
cvBe|

AvkdvK nvwg`
mwPe|

gvt gwReyi ingvb (hyM-mwPe), Dc-cwiPvjK (AwZwi `vwqZ), evsjv`k miKvwi gy`Yvjq, XvKv KZK gyw`Z|
gvt gwReyi ingvb (hyM-mwPe), Dc-cwiPvjK, evsjv`k dig I cKvkbv Awdm,
ZRMuvI, XvKv KZK cKvwkZ| www.bgpress.gov.bd