১৮। উক্ত Ordinance এর section 53 এর পরিবর্তে নিম্নরূপ section53 প্রতিস্থাপিত হইবে, যথা:- 53. Collection of tax on account of import of goods.-The Commissioner of Customs or the officer authorized in this behalf shall collect advance income tax at such rate, not exceeding 20% (twenty percent) on the value of imported goods, as may be prescribed.”।