Land Development Tax Act, 2023 (Act No. 31 of 2023)

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†Kv‡bv wKQz bv vwK‡j, GB AvB‡b, (1) ÔAK…wl f~wgÕ A © Non-Agricultural Tenancy Act, 1949 (Act No. XXIII of 1949) Gi section 2 Gi clause (4) G msÁvwqZ AK…wl f~wg (Non- Agricultural land) Ges miKvi KZ©„K, miKvwi †M‡R‡U cÖÁvcb Øviv, AK…wl f~wg wnmv‡e wba©vwiZ I †NvwlZ †Kv‡bv f~wgI Bnvi AšÍf©y³ nB‡e; (2) ÔB‡jKUªwbKÕ A © Z ¨ I †hvMv‡hvM cÖhyw³ AvBb, 2006 (2006 m‡bi 39 bs AvBb) Gi aviv 2 Gi `dv (3) G msÁvwqZ B‡jKUªwbK; (3) ÔBDwbqb f~wg mnKvix Kg©KZ©vÕ A © BDwbqb ev †cŠi ev mv‡K©j f~wg Awdm A ev f~wg Awd‡m miKvi KZ…©K BDwbqb f~wg mnKvix Kg©KZ©v wnmv‡e wb‡qvMK…Z †Kv‡bv e¨w³, whwb Kv‡j±‡ii c‡ÿ mswkøó mnKvix Kwgkbvi (f~wg) Gi wbqš¿Yvax‡b vwKqv f~wg Dbœqb Ki `vwe, wba©viY I Av`vq mswkøó Kvh©µg ev Í̄evqb K‡ib; evsjv‡`k †M‡RU, AwZwi³, †m‡Þ¤î 18, 2023 13175 (4) ÔDËivwaKvixÕ A © †Kv‡bv e¨w³i g„Zy¨i ci Zvnvi †ÿ‡Î cÖ‡hvR¨ DËivwaKvi AvBb Abyhvqx Zvnvi ivwLqv hvIqv m¤úwËi gvwjKvbv I †fvM`Lj Kwievi AwaKvix †Kv‡bv e¨w³; e¨vL¨v|Bmjvg ag©vej¤x̂ e¨w³M‡Yi †ÿ‡Î, gymwjg DËivwaKvi AvBb, wn›`y ag©vej¤^x e¨w³M‡Yi †ÿ‡Î, wn› ỳ AvBb, †eŠ× ag©vej¤x̂ e¨w³M‡Yi †ÿ‡Î mswkøó AvBb Ges wLªóvb ag©vej¤x̂ e¨w³M‡Yi †ÿ‡Î, Succession Act, 1925 (Act No. XXXIX of 1925) Abymv‡i DËivwaKvi wba©vwiZ nB‡e; (5) ÔKv‡j±iÕ A © State Acquisition and Tenancy Act, 1950 (Act No. XXVIII of 1951) Gi section 2 Gi clause (3) G msÁvwqZ Kv‡j±i (Collector); (6) ÔK…wlKv‡h©i Dci wbf©ikxj e¨w³ ev cwieviÕ A © kyay K…wlKvh© ev Pvlvev` Kwiqv Rxeb I RxweKv wbe©vn Kwiqv v‡Kb GBi~c †Kv‡bv e¨w³ ev cwievi; (7) ÔK…wl f~wgÕ A © †Kv‡bv Pvl‡hvM¨ f~wg, Dnv Pvl Kiv nDK ev Pvl bv Kwiqv cwZZ ivLv nDK, evMvb ev cÖvwYcvjb Kv‡h© e¨eüZ †Kv‡bv f~wg, cÖvK…wZK ev gvbe m„ó e× Rjvkq, Dnv‡Z grm¨ Pvl Kiv nDK ev grm¨ Pvl bv Kwiqv cwZZ ivLv nDK cwjø GjvKvq Aew¯’Z K…l‡Ki KuvPvwfUvi emZM„n I ZrmsjMœ K…wlwfwËK KzwUi wkíKv‡h© e¨eüZ f~wgI Bnvi AšÍfz©³ nB‡e; (8) Ôwba©vwiZÕ A © wewa Øviv wba©vwiZ; (9) ÔcwieviÕ A © †Kv‡bv e¨w³ I Zvnvi ¯¿x ev ¯^vgx, D³ e¨w³i Dci wbf©ikxj cyÎ, Kb¨v, cyÎeay, cy‡Îi cyÎ, cy‡Îi Kb¨v Ges wcZv-gvZv: Z‡e kZ© v‡K †h, hw` †Kv‡bv c~Y©eq¯‹ mÿg weevwnZ cyÎ wcZv-gvZvi wbKU nB‡Z c„ K nBqv ¯v̂axbfv‡e emevm K‡ib, Zvnv nB‡j D³ cyÎ ev Zvnvi ¯¿x, cyÎ I Kb¨v c„ K cwievi wnmv‡e MY¨ nB‡e: Av‡iv kZ© v‡K †h, IqvKd, IqvKd-Avj-AvIjv`, †`‡evËi A ev †Kv‡bv Uªv‡÷i Awafy³ f~wgi †ÿ‡Î, D³ f~wgi mKj myweav‡fvMx‡`i g‡a¨ hvnv‡`i D³ f~wg e¨w³MZ f~wgi b¨vq n¯ÍvšÍ‡ii AwaKvi bvB, †mB mKj myweav‡fvMx‡K GB‡ÿ‡Î mw¤§wjZfv‡e GKwU cwievi wnmv‡e MY¨ Kwi‡Z nB‡e; (10) Ôcwjø GjvKvÕ A © †cŠimfv, wmwU K‡c©v‡ikb Ges miKvi KZ…©K †NvwlZ we‡kl GjvKv e¨ZxZ, Ab¨vb¨ GjvKv; (11) Ô†cŠi GjvKvÕ A © miKvi KZ…©K †NvwlZ †cŠimfv ev wmwU K‡c©v‡ikb GjvKv; 13176 evsjv‡`k †M‡RU, AwZwi³, †m‡Þ¤î 18, 2023 (12) ÔermiÕ A © RyjvB gv‡mi 1 ZvwiL nB‡Z Ryb gv‡mi 30 ZvwiL ch©šÍ mgqKvj; (13) ÔevwYwR¨K Kv‡h© e¨eüZ f~wgÕ A © nvU-evRvi, wecYx weZvb, mycvigv‡K©U, kwcs gj, †`vKvb, evwYR¨vjq, mI`vMwi Awdm, evwYR¨ †K› ª̀, evwYwR¨K Kv‡h© e¨eüZ feb I ¯’vcbv, cY¨ µq-weµq ev cY¨ DVv‡bv-bvgv‡bvi ¯’vb ev e¨emv mswkøó Kvh©µ‡gi Rb¨ iwÿZ ev ¯’vwcZ ¯’vb, ¯’vcbv, feb ev GZrmswkøó Awdm ev wbevm Ges †Kv‡bv evwYwR¨K Kv‡h© e¨eüZ nDK ev bv nDK, GZ`y‡Ï‡k¨ AwR©Z, eivÏK…Z ev wba©vwiZ f~wg; (14) Ôe¨vsKÕ A © Bangladesh Bank Order, 1972 (President's Order No. 127 of 1972) Gi Article 2(j) †Z msÁvwqZ †Kv‡bv Scheduled Bank Ges miKvwi ev †emiKvwi e¨e¯’vcbvq cwiPvwjZ †Kv‡bv Avw ©K cÖwZôvb Ges †gvevBj e¨vsK, weKvk, bM`, †b·vm, wkIi K¨vk, GgK¨vk, BDK¨vk, i‡KU Gi b¨vq miKvi KZ…©K Aby‡gvw`Z A © †jb-†`bKvix mKj cÖwZôvbI Bnvi AšÍf©y³ nB‡e; (15) Ôf‚wgÕ A © State Acquisition and Tenancy Act, 1950 (Act No. XXVIII of 1950) Gi section 2 Gi clause (16) G msÁvwqZ †Kv‡bv f‚wg (land); (16) Ôf~wg Dbœqb KiÕ A © †h †Kv‡bv †kÖwYi f~wgi Dci miKvi KZ…©K wba©vwiZ nv‡i cÖ‡`q evrmwiK Ki; (17) Ôf~wg gvwjKÕ A © †Kv‡bv e¨w³ ev ms¯’v hvnvi AwaKv‡i nvjbvMv` ¯Ẑ¡wjwc‡Z (Record of Rights) miKvi †NvwlZ m‡e©v”P mxgvi (hw` v‡K) g‡a¨ f‚wgi gvwjKvbv †iKW© iwnqv‡Q A ev whwb DËivwaKvim~Î, µqm~Î ev Ab¨‡Kv‡bv ˆeam~‡Î A ev GLwZqvim¤úbœ Av`vjZ ev Dchy³ KZ©©„c‡ÿi Av‡`km~‡Î f‚wgi gvwjKvbv AR©b Kwiqv‡Qb; (18) ÔwkíKv‡h© e¨eüZ f~wgÕ A © wkí KviLvbv ¯’vcb I cwiPvjbvq e¨eüZ Ges GZ`y‡Ï‡k¨ eivÏK…Z ev wba©vwiZ †Kv‡bv f‚wg Ges wkí KviLvbv, Lwb, B‡Ui fvUv, ißvwb cÖwµqvKiY AÂj ev wk‡íi Kv‡h© e¨eüZ msiÿYvMvi ev wkí KviLvbvi GKB PZ¡iw¯’Z †Kv‡bv gvV ev AvevwmK I `vßwiK febI Bnvi AšÍf©y³ nB‡e: (19) ÔmnKvix Kwgkbvi (f‚wg)Õ A © Dc‡Rjv, vbv ev ivR¯ ̂mv‡K©‡j miKvi KZ„©K wb‡qvMK„Z †Kv‡bv mnKvix Kwgkbvi; Ges evsjv‡`k †M‡RU, AwZwi³, †m‡Þ¤î 18, 2023 13177 (20) Ôms¯’vÕ A © KwZcq e¨w³e‡M©i mgš^‡q MwVZ msMVb, Dnv mswewae× nDK A ev bv nDK Ges miKvwi ev †emiKvwi †h‡Kv‡bv †Kv¤úvwb, dvg©, mwgwZ, msN ev KZ…©cÿ, Dnv †h bv‡gB AwfwnZ nDK bv †Kb, Bnvi AšÍf©y³ nB‡e| 3| K…wl f‚wgi f‚wg Dbœqb Ki|(1) miKvi, miKvwi †M‡R‡U cÖÁvcb Øviv, K…wl f‚wg, Pv evMvb Ges Ab¨vb¨ f~wgi f‚wg Dbœqb K‡ii nvi, mxgv I kZ© wba©viY Kwi‡Z cvwi‡e| (2) K…wlKv‡h©i Dci wbf©ikxj e¨w³ ev cwieviwfwËK K…wl f‚wgi †gvU cwigvY 8.25 (AvU `kwgK `yB cuvP) GKi ev 25 (cuwPk) weNv ch©šÍ nB‡j Dnvi f‚wg Dbœqb Ki gIKzd vwK‡e Ges Bÿz, jeY Pv‡li f‚wg I K…l‡Ki cyKzi (evwYwR¨K grm¨Pvl e¨ZxZ) D³ gIKz‡di AšÍf©y³ nB‡e: Z‡e kZ© v‡K †h, K…wlKv‡h©i Dci wbf©ikxj e¨w³ I cwieviwfwËK K…wl f‚wgi †gvU cwigvY 8.25 (AvU `kwgK `yB cuvP) GKi ev 25 (cuwPk) weNvi AwaK nB‡j, m¤ú~Y© K…wl f‚wgi f‚wg Dbœqb Ki cwi‡kva Kwi‡Z nB‡e| (3) K…wl f‚wg cwjø GjvKv ev †cŠi GjvKvi †h †Kvb ’̄v‡b Aew¯’Z nDK bv †Kb, mKj †ÿ‡Î Awfbœ f‚wg Dbœqb Ki nvi I kZ© cÖ‡hvR¨ nB‡e| 4| AK„wl f‚wgi f‚wg Dbœqb Ki|(1) AK…wl f~wgi f‚wg Dbœqb K‡ii nvi wba©viYK‡í f‚wgi gvb I e¨envi Abyhvqx †`‡ki mKj f‚wg GKvwaK †kÖwY‡Z †kÖwYweb¨vm Kiv hvB‡e| (2) miKvi, miKvwi †M‡R‡U cÖÁvcb Øviv, mgq mgq, Dc-aviv (1) Abyhvqx †kÖwYfz³ †h‡Kv‡bv GjvKvi f‚wg Dbœqb Ki nvi wba©viY ev cybtwba©viY Kwi‡Z cvwi‡e| (3) AK…wl f‚wg‡K e¨enviwfwËK evwYwR¨K, wkí Ges AvevwmK I Ab¨vb¨ †kÖwY‡Z wefvRb Kwiqv miKvi, miKvwi †M‡R‡U cÖÁvcb Øviv, AK…wl f~wgi f‚wg Dbœqb Ki nvi wba©viY I cybtwba©viY Kwi‡e| e¨vL¨v|ÔAvevwmK I Ab¨vb¨ †kÖwYÕ A‡ © evwYwR¨K Kv‡h© ev wkíKv‡h© e¨eüZ nq bv GBi~c AK…wl f‚wg we‡ewPZ nB‡e, †hgb, miKvwi-†emiKvwi ms¯’vi ev e¨w³ gvwjKvbvaxb AvevwmK I `vßwiK febvw`, iv¯ÍvNvU, gvV, AvwObv, ¯’vcbv BZ¨vw`| (4) hw` †Kv‡bv e¨w³ wkí cÖwZôv‡bi bv‡g LwZqvb m„Rb bv Kwiqv †Kv‡bv AK…wl f‚wg‡Z †Kv‡bv wkí cÖwZôvb Mwoqv †Zv‡j Zvnv nB‡j D³ f‚wgi f‚wg Dbœqb Ki wkí cÖwZôvb wnmv‡e cÖ`vb Kwi‡Z nB‡e| 13178 evsjv‡`k †M‡RU, AwZwi³, †m‡Þ¤î 18, 2023 (5) hw` †Kv‡bv e¨w³ emZ evwoi Avw bvq †Kv‡bv ÿz`ª wkí cÖwZôvb Mwoqv †Zv‡j Zvnv nB‡j D³ emZ evwoi †h As‡k ÿz ª̀ wkí cÖwZôvb Mwoqv †Zvjv nBqv‡Q Dnvi e¨enviwfwËK f‚wg Dbœqb Ki cÖ`vb Kwi‡Z nB‡e| (6) †Kv‡bv AK…wl f‚wg AvswkK wkí ev evwYwR¨K Kv‡h© Ges AvswkK AvevwmK ev Ab¨vb¨ Kv‡h© e¨eüZ nB‡j, D³ f‚wgi m¤ú~Y© Ask wkí ev evwYwR¨K Kv‡h© e¨eüZ ewjqv MY¨ nB‡e| e¨vL¨v|GB avivi D‡Ïk¨ c~iYK‡í, wkí cÖwZôv‡bi Af¨šÍ‡ii †Kv‡bv duvKv ¯’vb Ges feb ev AvevwmK feb wkí cÖwZôvb wnmv‡e we‡ewPZ nB‡e| 5| f‚wg Dbœqb Ki gIKzd|aviv 3 I 4 G hvnv wKQzB vKzK bv †Kb, miKvi miKvwi †M‡R‡U cÖÁvcb Øviv, †h‡Kv‡bv e¨w³ ev †h‡Kv‡bv †kÖwYi e¨w³eM© A ev †Kvb ms¯’v‡K D³ cÖÁvc‡b DwjøwLZ †kÖwY I cwigv‡ci K…wl ev AK…wl f‚wgi f~wg Dbœqb Ki gIKzd Kwi‡Z cvwi‡e| 6| Awef³ `vM, LwZqvb, BZ¨vw`|(1) DËivwaKvi ev Ab¨ †h‡Kv‡bv gva¨‡g n¯ÍvšÍ‡ii †ÿ‡Î GKwU `vM wewfbœ fvM ev L‡Û wef³ nB‡j Ges GBi~‡c GKvwaK e¨w³ ev ms¯’v c„ KKiY e¨ZxZ Dnv †fvM-`Lj Kwi‡Z vwK‡j, D³ f‚wg GB AvB‡bi Aaxb f‚wg Dbœqb Ki wba©vi‡Yi D‡Ïk¨ c~iYK‡í, GKwU `vM wnmv‡e MY¨ nB‡e| (2) †Kv‡bv LwZqv‡b GKvwaK gvwjK, cwievi ev ms¯’vi bvg wjwce× vwK‡j, Zvnv‡`i cÖ‡Z¨‡Ki f‚wgi cwigvY LwZqv‡b ewY©Z Ask Abymv‡i wba©viY Kwi‡Z nB‡e Ges †h‡ÿ‡Î †Kv‡bv LwZqv‡b gvwj‡Ki Ask c„ Kfv‡e D‡jøL bvB, †mB‡ÿ‡Î State Acquisition and Tenancy Act, 1950 (Act No.XXVIII of 1951) Gi section 143B Gi weavb Abyhvqx DËivwaKvixMY KZ…©K eÈbbvgv `wjj m¤úv`b I D³ eÈbbvgvi wfwˇZ bvgRvwi Kwiqv f~wg Dbœqb Ki wba©viY Kwi‡Z nB‡e| (3) DËivwaKvim~‡Î ev Ab¨ †Kv‡bvfv‡e n¯ÍvšÍ‡ii d‡j f‚wgi gvwjKvbv GKvwaK e¨w³i Dci eZ©vB‡j Ges Zvnviv Rgv-LvwiR Kwiqv c„ K bvgRvwi bv KivBqv vwK‡j, D³ f‚wg GKB LwZqvbfz³ M‡Y¨ Dnvi f‚wg Dbœqb Ki wba©viY Kwi‡Z nB‡e| 7| nvj I AwMÖg f‚wg Dbœqb Ki Av`vq|(1) cÖwZ erm‡ii f~wg Dbœqb Ki D³ erm‡ii 30 Ryb Gi g‡a¨ Rwigvbv e¨ZxZ Av`vq Kiv 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