Vat in Bangladesh is an important one. Vat is a major source of income of Bangladesh government. In Vat act BD section 44 refers to: Power of the Board to rectify errors, etc.- Vat in Bangladesh: (1) The Board may, rectify any apparent error or incorrectness from the record of any order passed under the provisions of this Act or the rules suo moto or on an application by any person within one year of giving such order:http://pupilshub.com/vat-bangladesh-power-board-rectify-errors-vat-bd/278

1. In Vat act BD section 44 refers to 44| †ev‡W©i fyj,
BZ¨vw` ms‡kva‡bi ¶gZv|― (1) †evW© GB AvBb ev wewai †Kvb
weavb Abyhvqx cÖ`Ë †Kvb Av‡`‡ki bw_cÎ nB‡Z AvcvZ †Kvb fyj
ev Aï×Zv ¯^ZtcÖe„Ë nBqv, ev D³ Av‡`k cÖ`v‡bi GK erm‡ii
g‡a¨ †Kvb e¨w³i Av‡e`bµ‡g, ms‡kvab Kwi‡Z cvwi‡e:
http://pupilshub.com/vat-act-bd-confiscation-vat-registration-bd/264
Z‡e kZ© _v‡K †h, †Kvb Rwigvbv e„w× Kwi‡Z ev AwaKZi g~j¨
ms‡hvRb Ki ev, †¶ÎgZ, m¤ú~iK ïé cÖ`v‡b eva¨ Kwi‡Z cv‡i
GBiƒc †Kv‡bv ms‡kvab, D³ ms‡kvab Øviv ¶wZMÖ¯Í nB‡Z cv‡ib
Ggb e¨w³‡K e¨w³MZfv‡e ev Zvnvi wbKU nB‡Z h_vh_fv‡e
¶gZvcÖvß †Kvb †KŠmywj ev Ab¨ ‡Kvb e¨w³i gva¨‡g ïbvwbi my‡hvM
`vb bv Kwiqv, Kiv hvB‡e bv AviI kZ© _v‡K †h, †hB †¶‡Î aviv
42 Gi Aax‡b Avcxj Kivi my‡hvM _vKv m‡Ë¡I Av‡e`bKvix D³
my‡hvM MÖnY K‡ib bvB, †mB †¶‡Î GB Dc-avivi Aax‡b Zvnvi
Av‡e`b MÖnY‡hvM¨ nB‡e bv|
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(2) †h †¶‡Î aviv 45 Gi Aaxb †Kvb Av‡e`b Kiv nBqv‡Q
†m‡¶‡Î Dc-aviv (1) Gi Aaxb †Kvb Kvh©aviv ïiæ Kiv hvB‡e bv
Ges †h †¶‡Î D³iƒc †Kvb Av‡e`b we‡ePbvaxb iwnqv‡Q †m‡¶‡Î
D³iƒc ïiæK…Z Kvh©aviv evwZj nBqv hvB‡e|
http://pupilshub.com/vat-act-bd-confiscation-vat-registration-bd/264