December 2012 Issue by Zahid Hossain

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Md. Nazir Hossen and others Vs. Adv. Feroz Md. Faruque and another, (Sheikh Abdul Awal,J )

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Civil Procedure after setting-aside the order No.27 dated 23.02.2010 passed by the learned Assistant Judge, Rajarhat, Kurigram in } Md. Nazir Hossen Miscellaneous (Violation) Case No.13 of 2008 and others. } should not be set-aside.

HIGH COURT DIVISION (CIVIL RIVISIONAL JURISDICTION) Sheikh Abdul Awal, J. Judgment 19.06.2012

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...DefendantPetitioners Vs. Advocate Feroz Md. Faruque and another. ...Plaintiff-Opposite parties.

2. The brief fact relevant for disposal of this Rule is that the opposite party Nos.1 and 2 as plaintiffs filed Other Class Suit No.46 of 2008 in the Court of learned Assistant Judge, Rajarhat, Kurigram against the petitioners as defendants along with an application for adinterim injunction in respect of possession of the "Ka" schedule land of the plaint. 3. The learned Assistant Judge, Rajarhat, Kurigram after hearing the parties by his order dated 6.5.2008 allowed the prayer for adinterim injunction. Thereafter, on 7.5.2008 the defendant-petitioners entered appearance in the suit and filed written objection against the said order of ad-interim injunction. The learned Assistant Judge, Rajarhat, Kurigram, however, on the same day after hearing the parties by his order dated 7.5.2008 confirmed the ad-interim order of injunction dated 6.5.2008. 4. The defendant-petitioners thereafter, filed Miscellaneous Appeal No.73 of 2008 against the said order of ad-interim injunction along with a prayer for stay. 5. The learned District Judge, Kurigram after hearing the parties fixed the appeal for hearing without any order of stay. In this background of the case the plaintiff-opposite parties filed a Violation Miscellaneous Case stating that the defendant-petitioners by violating Court's order cultivating the land which caused huge loss and injury to the plaintiff-opposite parties amounting to Tk.1,20,000/- in each person. The said Violation Miscellaneous Case was registered as Miscellaneous (Violation) Case No.13 of 2008. 6. The learned Assistant Judge after hearing the parties and on considering the evidence on record by order dated 23.02.2010 rejected the Miscellaneous (Violation) Case.

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Md. Nazir Hossen and others Vs. Adv. Feroz Md. Faruque and another, (Sheikh Abdul Awal, J. )

7. Unsuccessful, plaintiff-opposite parties, thereupon, preferred Miscellaneous Appeal No.18 of 2010. The learned District Judge, Kurigram after hearing the parties by the impugned judgment and order dated 27.4.2011 allowed the appeal and sentenced the petitioners to undergo civil imprisonment for 15 days under Order XXXIX, Rule 2(3) of the Code of Civil Procedure. 8. Being aggrieved by the aforesaid judgment and order dated 27.4.2011 the petitioners moved this Court and obtained the present Rule. 9. Mrs. Nahid Mahtab, the learned Advocate appearing for the petitioners after placing the deposition of witnesses and other material on record including the impugned judgment and order dated 27.4.2011 submits that the impugned judgment is not a proper judgment of reversal inasmuch as the learned District Judge without adverting any material finding of the trial Court below abruptly set-aside the order of the trial Court and sentenced to undergo civil imprisonment for 15 days to the petitioners which resulted in an error in the decision occasioning failure of justice. She next submits that the learned Assistant Judge on due consideration of the evidence of PWs. rightly arrived at a finding that the plaintiffopposite parties miserably failed to prove the allegation of violation against the defendantpetitioners and as such the impugned judgment of reversal is liable to be set aside. The learned Advocate further submits that the petitioner did not in any way violate or disobeyed the order of the Court and the opposite parties failed to prove that the petitioners violated the order of the Court and as such, the finding of the learned District Judge is palpably erroneous and not sustainable in law. The learned Advocate further submits that the impugned judgment and order is also not sustainable in view of the fact that the learned District Judge failed to come to any finding that the petitioners wilfully disobeyed the Court’s order. MS. Nahid Mahtab to fortify her

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argument has relied on a decision reported in 39 DLR 260. 10. On the other hand, Mr. A. F. M. Meshbahuddin, the learned Advocate appearing for the opposite parties supports the impugned judgment and order, which was according to him just, correct and proper. 11. I have considered the submission of the learned Advocates for both the sides and perused the Revisional application, impugned judgment and order along with other materials on record. It is found that the plaintiff-opposite parties in order to prove the order of violation examined 2 PWs; namely, PW-1, Advocate, Firoz Md. Faruque, who in his deposition stated that: “OVe¡l a¡w B¢j ¢Qmj¡l£®a ¢Rm¡jz BlS£−a pju ®i¡l ®hm¡ hm¡ A¡−Rz OVe¡ hs i¡C−ul L¡−R ö−e¢Rz B¢j ¢Rm¡j e¡z p¡m¡j ®g¡−e S¡¢e−u−Rz p¡m¡j p¡r£ B−Rz i¡C p¡r£ e¡Cz 3/4 ¢ce fl OVe¡Øq−m k¡Cz ®l¡f¡ m¡N¡−e¡ ¢Rm e¡z S¢j ®~al£ ¢Rmz OVe¡ Jpj¡e, p¡m¡j Hl¡ ®c−M−Rz S¢jl f¡−nl ®Q±q¢Ÿl ®m¡L p¡r£ B−Rz” 12. PW-2, Asir Uddin Bepari in his crossexamination admitted that S¢j ¢e®u ®L¡e j¡l¡j¡¢l qu e¡C h¡ ®L¡e OVe¡ qu e¡Cz 13. On going through the evidence of PWs, it appears that the PWs. are not eye witnesses to the occurrence. It also appears that eye witnesses were withheld by he plaintiffs without assigning any reason whatsoever. The trial Court below upon hearing the parties and on considering the evidence on record arrived at a finding that the plaintiff-opposite parties could not prove the allegation of violation by adducing corroborative or reliable evidence. Thus, on consideration of the evidence on record, I find that the plaintiff-opposite parties failed to prove the case strictly by adducing independent and reliable evidence that the defendant-petitioners disobeyed the order of injunction. 14. On a careful examination of the impugned judgment and order together with the evidence of PWs and DWs, it appears that the

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Court of appeal below without adverting the material findings of the trial Court below setaside the order of the trial Court below and sentenced the petitioners to undergo civil imprisonment for 15 days. Therefore, I am of the view that the impugned judgment is not a proper judgment of reversal inasmuch as the Court of appeal below without adverting the material findings of the trial Court below abruptly set- aside the order of the trial Court and sentenced the defendant-petitioners to undergo civil imprisonment for 15 days. Thus, I find considerable merit in the submission of the learned Advocate for the petitioners. 15. For the reasons stated above, I am inclined to hold that the learned District Judge seriously erred in law in passing the impugned order without properly applying his judicial mind into the facts and circumstances of the case and law bearing on the subject and the same has resulted in an error in the impugned decision occasioning failure of justice. 16. In the result, the Rule is made absolute. The impugned judgment and order dated 27.4.2011 passed by the learned District Judge, Kurigram in Miscellaneous Appeal No.18 of 2010 allowing the appeal setting-aside the order No.27 dated 23.02.2010 passed by the learned Assistant Judge, Rajarhat, Kurigram in Miscellaneous (Violation) Case No.13 of 2008 is set-aside. The order No.27 dated 23.02.2010 passed by the learned Assistant Judge, Rajarhat, Kurigram in Miscellaneous (Violation) Case No.13 of 2008 is hereby restored. The order of stay granted earlier by this Court stands vacated. 17. However, the trial Court concerned is directed to proceed with the suit expeditiously. Let a copy of this judgment be communicated to the Courts concerned at once. Ed.

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Md. NazirJharna Hossen and othersand Vs. Adv. Feroz Faruque andAbu another, (Sheikh Abdul Awal,J Begum others Vs.Md. State, (Md. Azfor Siddique, J.) )

HIGH COURT DIVISION (CRIMINAL APPELLATE JURISDICTION)

Md. Abu Zafor Siddique, J. Judgment 09.09.2012

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Jharna Begum and others. ...Accused-Appellants.

Vs. State

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...Respondent

Nari-o-Shishu Nirjaton Daman Ain (VIII of 2000) Section 11 (ga)/30. Code of Criminal Procedure (V of 1898) Section 342 It appears that at the time of examination under section 342 of the Code of Criminal Procedure the trial court failed to put the incriminating evidence against the convictappellants for the purpose of enabling them to explain the circumstance and thereby the convict-appellants have been highly prejudiced. There is no legal evidence to convict the appellants. The prosecution witnesses are almost family members of the victim. The learned Judge has not applied his Judicial mind in passing the order of conviction and sentence, as such, the same is liable to be set aside. â&#x20AC;Ś(22, 30 & 33) State Vs. Monu Miah and others, 54 DLR (AD) 60; Shahid Miah and another Vs. State, 60 DLR 371 and AIR 19725C 537 ref. Words and phrases Chance Witness A chance witness is one who claimed to be present at the place of occurrence at the time of occurrence when and where he is not normally expected to be present. Criminal Appeal No. 4282 of 2009

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Jharna Begum and others Vs. State, (Md. Abu Zafor Siddique, J. )

Judgment. Md. Abu Zafor Siddique, J. This appeal is directed against the judgment and order of conviction and sentence dated 17/06/2009 passed by the of Nari-OShishu Nirjatan Daman Tribunal, No.2, Pirojpur, in Nari-O-Shishu Nirjatan Daman Case No.190 of 2007, under section 11(Ga)/30 of the Nari-O-Shishu Nirjatan Daman Ain, 2000 (Shortly the Ain,2000) convicting the appellants under section 11(Ga)/30 of the said Ain,2000 and sentencing the appellant No.3 to suffer rigorous imprisonment for 2 years and a fine of Tk.3,000/ in default, to suffer rigorous imprisonment for 3 months and appellants No.1 & 2 to suffer rigorous imprisonment for 2 years and a fine of Tk.3,000/- in default to suffer rigorous imprisonment for 3 months more. 2. The prosecution case, in short, is that one Most. Rosy being complainant filed a petition of complaint before the Nari-O-Shishu Nirjatan Daman Tribunal, Pirojpur, alleging inter-alia, that she got married with the appellant No.3 Md. Hossain Ahmed and appellant No.1 and 2 demanded Dowry of Tk.1,00,000/- from her father but her father refused to pay the same. Thereafter the accused persons inflicted lathi blows on different parts of her body causing injury. While the neighbours came to save her and enquired about the occurrence but she told that it was their family matter. After 10 days she herself made a petition of complaint and filed before the learned judge, Nari-O-Shishu Nirjatan Daman Tribunal-2, Pirojpur. After receipt of the petition of complaint, the learned Judge of the Tribunal directed the Upazila Education Officer to inquire into the matter. After inquiry a report was submitted and thereafter the learned judge took cognizance and framed charge against the accused persons

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under section 11(Ga) and 30 of the Nari-OShishu Nirjatan Ain, 2000 and the same was read over to the accused persons who pleaded not guilty and claimed to be tried in accordance with law. 3. During trial the prosecution examined as many as 7 witnesses out of 8 cited witnesses in the petition of complaint while the defence examined none. 4. From the trend of cross-examination of the P.Ws the defence case is that the appellants are innocent and they have been falsely implicated with ulterior motive and the so called occurrence has not been committed by the appellants. 5. After hearing the parties and on consideration of the evidence and the materials on record and in view of the facts and circumstances of the case the learned trial Court came to the finding that the prosecution proved the charge beyond all reasonable doubt and accordingly, the Court convicted the accused-persons. 6. Being aggrieved by and dissatisfied with the aforesaid judgment and order of conviction and sentence the appellants preferred this instant appeal. 7. No one appear on behalf of the State to oppose the appeal. 8. Mr. Md. Abdur Razzak, the learned Advocate appearing on behalf of the appellants submits that the learned court below has misread the evidence and misinterpreted the law, thus, passed the judgment and order of conviction which is not at all tenable in the eye of law. Mr. Razzak submits that the appellants are innocent and they had been falsely implicated out of social enmity and ulterior motive. He further submitted that the alleged occurrence took place on 27-10-2007 but the petition of complaint was filed on 05-11-2008 without assigning any reason, for such delay, which creates serious doubt in the prosecution

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Jharna Begum and others Vs. State, (Md. Abu Zafor Siddique, J. )

case, as such, the instant case is malafide one. He has contended that not a single independent witness was examined to support the prosecution case and all the P.Ws are close relatives of the complainant. Mr. Razzak has drawn my attention to the examination of the appellants under section 342 of the Code of Criminal Procedure and submits that the terms and conditions of examining of the accused under section 342 of the Code of Criminal Procedure has not been followed, as such, the accused appellants has been highly prejudiced. In support of his submission Mr. Md. Abdur Razzak referred the case reported in 54 DLR(AD) 60, 60 DLR(HCD) 371 and AIR 1972 (SC) 535. 9. Let me now discuss the relevant evidence, other materials on record together with the attending facts and circumstances of this case as well as the provision of law to ascertain whether the Tribunal has committed any illegality or abuse of process of the law in passing the judgment and order of the conviction and sentence. 10. P.W-1, Most. Rosy is the complainant and victim of the case. During her examination in chief, she supported her petition of complaint. In her cross-examination she denied all the suggestions given by the defence. 11. P.W-2, Kazal Begum is a hearsay witness. She knew nothing about the occurrence and she was also the wife of the full brother of the victim. 12. P.W-3, Md. Humayun Kabir is the full brother of the victim and he deposed that he knew nothing about the occurrence and he is also a hearsay witness. 13. P.W-4, Mozammel Khan is the father of the victim. He is also a hearsay witness. He stated that on 27/10/2000 in the evening the informant informed him that his son-in-law demanded Tk.1,00,000/- as dowry and for that reason he tortured her at the instigation of accused Nos.2 and 3 and at that time his wife,

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children and other relatives were present in the house. In his cross-examinations he denied all the suggestions given by the defence. 14. P.W.-5, Babul Sk. is a Rickshaw Puller. He carried the victim on his Rickshaw. He deposed that- while the informant was going by his rickshaw disclosed that her husband tortured her on demand of dowry Tk. 1,00,000/-. 15. P.W-6, Md. Younus Akon is a local businessman. He supported the prosecution case. He deposed, that while he was passing the residence of the informant he heard hue and cry, then he went into the house and found that accused No.1 tortured the informant for demand of Tk.1,00,000/- as dowry. He also stated while he was entering into the residence someone told him the accused was beating his wife on demand of dowry. 16. P.W-7, Dr. Ratan Kumar Dhali is a Medical Officer of the Upazila Health complex, Nazirpur, District Pirojpur. He supported his Medical Certificate and the same was marked as Exhibit. In his crossexamination he denied the suggestions given by the defence. 17. These are the evidence adduced by the prosecution. 18. From the plain reading of evidence it appears to me that all the witnesses are close relatives and this facts has been corroborated by P.W.1, the victim herself. In cross examination the victim has categorically stated. “ü¡r£ ®j¡S¡−Çjm M¡e Bj¡l ¢fa¡, ü¡r£ −lh¡ M¡ej Bj¡l −h¡e, ü¡r£ L¡Sm −hNj Bj¡l i¡h£, ü¡r£ ¢jS¡e¤l J ýj¡ue L¢hl Bj¡l i¡Cz ü¡r£ n¡qS¡q¡e −nM Bj¡l fË¢a−hn£z” Though there were other neighbours but none of them came forward to depose in support of the complainant in any manner and this situation has created serious doubt in the prosecution case. 19. After closing of evidence the learned Judge examined the accused appellants under section 342 of the Code of Criminal Procedure.

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Jharna Begum and others Vs. State, (Md. Abu Zafor Siddique, J. )

20. I have gone through the examination of appellant No.3, under section 342 of the Code of Criminal Procedure which runs as follows :“fÐnÀ x 1z Bf¢e ®j¡x ®q¡−pe Bq−Çjc ¢hNa 27/10/2007 Cw a¡¢lM ¢hL¡m Ae¤j¡e 5.30 ¢j¢e−Vl pju ¢f−l¡Sf¤l b¡e¡d£e Lm¡M¡¢m p¡¢L−el hpaNª−q h¢pu¡ Bfe¡l Ù»£ ®j¡R¡x ®l¡¢S h¡c£ pwh¡c c¡a¡−L a¡q¡l ¢fa¡l ¢eLV qC−a 1,00,000/- V¡L¡ B¢eu¡ ¢ch¡l c¡h£ L¢lu¡−Rez h¡c£¢e a¡q¡l ¢fa¡l ¢eLV qC−a ®k±a¥L B¢eu¡ ®cJu¡ pñh eu S¡e¡C−m Bf¢e Bfe¡l Ù»£ ®j¡R¡x ®l¡S£ Bš²¡l−L j¡l¢fV L¢lu¡ Ol qC−a a¡s¡Cu¡ ®cez ¢f, X¢hÔE-1 ®j¡R¡x ®l¡¢S Bš²¡l Bfe¡l ¢hl¦−Ü ü¡rÉ fÐc¡e L−lez ¢f,X¢hÔE-2, L¡Sm ®hNj, ¢f,X¢hÔE-3 ®j¡x ýj¡u¤e L¢hl, ¢f,X¢hÔE-4 ®j¡S¡−Çjm M¡e, ¢f,X¢hÔE-5 ®j¡x h¡h¤m ®pM, ¢f,X¢hÔE-6 ®j¡x CEe¤R BLe Hhw ¢f,X¢hÔE-7 X¡x lae L¥j¡l Y¡m£ fÐ−aÉLC ¢f, X¢hÔE 1 h¡c£ pwh¡c c¡a¡l ü¡r£ Hhw e¡¢mn£ clM¡¿¹ pjbÑe L¢lu¡−Rez Cq¡ à¡l¡ Bf¢e e¡l£ J ¢nö ¢ekÑ¡ae cje BCe 2000 Hhw 2003 p−el pw−n¡¢da BC−el 11 (N) d¡l¡u n¡¢Ù¹ ®k¡NÉ Afl¡d L¢lu¡−Rez l¡ØVÌ fr Aœ j¡jm¡u 7 Se ü¡r£ Bc¡m−a q¡¢Sl L¢lu¡−Rez Bf¢e Eq¡ X−L cy¡s¡Cu¡ ö¢eu¡−Rez Cq¡−a Bfe¡l hš²hÉ ¢L?

Ešl x B¢j ¢e−cÑ¡o fÐnÀ x Bf¢e ®L¡e L¡NSfœ c¡¢Mm L¢l−he ¢L? Ešl x e¡z fÐnÀ x Bf¢e R¡g¡C ü¡rÉ −cJu¡C−he ¢L? Ešl x e¡z

21. The two other accused persons also examined under section 342 of the Code in the same way. 22. From the plain reading of the above statement it appears that it was done in a slip short manner. It appears that at the time of examination under section 342 of the Code of Criminal Procedure the trial court failed to put the incriminating evidence against the convictappellants for the purpose of enabling them to explain the circumstance and thereby the convict-appellants have been highly prejudiced. 23. In the case of State -Vs-Monu Miah and others, reported in DLR(AD)(2002)60 our Apex Court held as follows;

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“The Court below also found that the examination of the accused under section 342 CrPc have been perfunctory which has seriously prejudiced the accused as incriminating evidence or circumstances sought to be proved against the accused was not put to the accused during examination under section 342 CrPc causing gross miscarriage of justice. In the case of Mizazul Islam @ Dablu Vs State 41 DLR(AD) 157 sandal which was the incriminating material sought to implicate the accused was not drawn to the attention of the accused at the time of examination under section 342 CrPc and, as such, the same was left out of consideration Accordingly, it was held in that case that incriminating evidence or circumstances sought to be proved by the prosecution must be put to the accused during examination under section 342 Cr. Pc otherwise it would cause miscarriage of justice to the great prejudice of the accuse. ” 24. In the case of Shahid Mia and another Vs- The State and another, reported in 60 DLR(HCD)371, the court held as follows; “It appears that while examining the accused appellants under section 342 of the Code of Criminal Procedure the trial Court failed to put the incriminating evidence against the accused appellants for the purpose of enabling them to explain any circumstance and thereby the accused appellants have been prejudiced.” “Section 342 of the Code of Criminal Procedure that the accused should be examined for the purpose of enabling him to explain any circumstance appearing in the evidence against him. But in the instant case no incriminating circumstance was put to the accused appellants”

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Jharna Begum and others Vs. State, (Md. Abu Zafor Siddique, J. )

25. In the decision reported in AIR 1972 (SC) 535 it has been held as follows; “The real importance of this section lies in that it imposes a duty on the court to question the accused properly and fairly so as to bring home to him the exact case he will have to meet and thereby an opportunity is given to him to explain any such point. 26. Section 342 of the Code of Criminal Procedure, runes as follows; “Section 342 Power to examine the accused1) For the purpose of enabling the accused to explain any circumstances appearing in the evidence against him the Court may, at any stage of any inquiry or trial without previously warning the accused, put such questions to him as the Court considers necessary, and shall, for the purpose aforesaid, question him generally on the case after the witnesses for the prosecution have been examined and before he is called on for his defence. 2)The accused shall not render himself liable to punishment by refusing to answer such question, or by giving false answers to them; but the Court may draw such inference from such refusal or answers as it thinks just. 3) The answers given by the accused may be taken into consideration in such inquiry or trial and put in evidence for or against him in any other inquiry into, or trial for, any other offence which such answers may tend to show he has committed. 4) No oath shall be administered to the accused.” 27. The first portion of this section relates to putting questions to the accused is an enabling

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provision but the second portion as to the examination of the accused is imperative. This section requires that the accused to be examined for the purpose of enabling him “to explain any circumstances appearing in the evidence against him”. It seems to be extremely unfair for a Judge to rely upon a circumstance as being incriminating without giving the accused any notice of it and without giving him an opportunity of explaining the circumstances, in any manner. This provision of law imposes a duty on the court to question the accused properly and fairly so as to bring home to him the exact case he will have to face and thereby an opportunity is to be given him to explain any such point. Examination under this section is not intended to be an idle formality. It has to be carried out in the interest of justice and fair opportunity to the accused. It is intended for the protection and benefit of the accused persons and not in order to enable the prosecution to find out materials to support the prosecution case. By a slip short examination, which is the result of imperfect appreciation of the evidence, idleness or negligence, the position of the accused cannot be permitted to be made more difficult that what it is in a trial for an offence. 28. The Appellate Court must always consider whether by reason of failure to comply with the procedural provision of this section, which does not affect the jurisdiction of the court accused is materially prejudiced. The object of this section is to enable the accused to explain each and every circumstance appearing in the evidence against him. This cannot be done by such a general question as ‘what have you to say’? or ‘what is your defence’? The specific point or points which weigh against the accused must be mentioned. If this is not done, he cannot be reasonably expected to be able to explain those

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Jharna Begum and others Vs. State, (Md. Abu Zafor Siddique, J. )

points. The accused is to be examined after the evidence for the prosecution has been recorded. The accused must be examined after the examination, cross-examination and reexamination of all the prosecution witnesses are over. 29. It appears that while examining the appellants under section 342 of the Code of Criminal Procedure the court below did not properly disclosed the incriminating evidence against the appellants who are present in dock and faced the trial. Section 342 of the Code of Criminal Procedure is based on the principle involved in the “Maxim audi alteram partemthat is no one should be , condemned unheard” It is utmost duty of the court to give an opportunity to an accused to defence himself/themselves. The real object of section 342 of the Code of Criminal Procedure is inviting the attention of the accused person to the points in the evidence which are against them for which they may be convicted, so, he is given a chance to offer his explanation as to those. But in this case the learned Judge of the Tribunal has not given any chance to the convict appellants in accordance with law. 30. I have carefully scrutinized of the evidence of the prosecution witnesses and section 342 of the Code of Criminal Procedure and the decisions as referred herein above and other materials on record. It appears to me that there is no legal evidence to convict the appellants. The prosecution witnesses are almost family members of the victim. P.W.-5 Md. Babul Sheikh deposed “h¡c£ Bj¡l ¢lLp¡u k¡Ju¡l pju Bj¡l L¡−R h−m a¡q¡l ü¡j£ 1ew Bp¡j£ 1 mr V¡L¡ ®k±a¥−Ll c¡h£−a a¡q¡−L j¡l¢fV L¢lu¡−Rz” He is mere hearsay witness of the case. P.W.-6. Md. Younus Akon claimed that – at the time of occurrence he was present there, and he has seen the occurrence. In this regards the learned Advocate of the appellants has argued that P.Ws.-5 and 6 are completely chance witnesses, that is why their evidence cannot be relied upon.

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31. It is well settled that the evidence of a chance witnesses is very weak type of evidence and is not considered worthy in coming to a decision in a criminal case. A chance witness is one who claimed to be present at the place of occurrence at the time of occurrence when and where he is not normally expected to be present. In the case on hand, a rickshaw puller was going to his home and at the time of crossing the place of occurrence he carried the victim on his rickshaw. He deposed as a P.W.5 and stated that he has heard the fact that the victim was tortured for demand of dowry, which proved that he is mere hearsay witness. His evidence cannot be relied upon, in any circular. 32. As much as on the plain reading of the examining the accused appellants under section 342 of the Code of Criminal Procedure, it appears that the accused persons were not given proper opportunity to offer their explanations as to the guilt for which the convict-appellants have been prejudiced. 33. So, I find that the learned Judge has not applied his Judicial mind in passing the order of conviction and sentence, as, such, the same is liable to be set aside. 34. Accordingly, I find merit in this appeal. 35. In the result, the appeal is allowed. The impugned judgment and order of conviction and sentence passed by the trial court dated 17.06.2009 in Nari-O-Shishu Nirjatan Daman Case No. 190 of 2007 is hereby set aside. 36. The convict appellants are acquitted from the charge levelled against them. 37. The appellants be released from their respective bail bonds, forth with. Send down the Lower Court Records with a copy of the judgment at once. Ed.

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Taher Ahmed Siddiqu Vs. Government of Bangladesh and others, (Zubayer Rahman Chowdhury, J. )

HIGH COURT DIVISION (Special Original Jurisdiction) Nozrul Islam Chowdhury, J. And Zubayer Rahman Chowdhury, J. Judgment 07.03.2007

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Taher Ahmed Siddiqu ...Petitioner. Vs. } Government of } Bangladesh and } others. ...Respondents }

Constitution of Bangladesh, 1972 Article 102 (1) and 2(a) (1) Although the judgment of the Court of Settlement has not been challenged by the government but it is apparent from the notings and documents in the official file that for reasons best known to some concerned officials, the said judgment was allowed to remain unchallenged despite directives from the top two officials of the Ministry of Works to file a writ petition against the said judgment. The entire episode appears, ex-facie, to be tainted with manipulation, distortion and falsity, although, the real and only beneficiary of the entire exercise is none other than the petitioner himself. The petitioner has prayed for a direction upon the respondents for implementation of the judgment passed by the Court of Settlement. Before endorsing the judgment in question, the Court should be satisfied that the said judgment is based upon sound legal foundation. It appears that a serious fraud has been committed by way of manipulation of the official file, distortion of documents and last, but not least, by making misleading, false and incorrect statements before the Court of law. Accordingly the Rule is discharged. Md. Ayub Ali Vs. Bangladesh, 47 DLR (AD) 71; Municipal Borad, Pratabgarh Vs. Mahendra Singh Chawla & others, AIR 1982 Writ Petition No .6322 of 2003.

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SC 1493; Niranjan Prasad Vs. State, AIR 1960. All 323 and Lazarus Estates Ltd. Beasley, (1956) 1QB. 702 ref.

Judgment Zubayer Rahman Chowdhury, J : This Rule at the instance of the petitioner was issued calling upon the respondents to show cause as to why they should not be directed to exclude the petitioner’s property, being House No. 2/2, Block-C, Shahjahan Road, Mohammadpur, Dhaka from the ‘Ka’ list of Abandoned Buildings pursuant to the judgment and order dated 25.05.2000 passed by the First Court of Settlement, Bangladesh Abandoned Buildings in Case No. 193/96 (Ka-2, Block-C, Mohammadpur, Dhaka), House No. 2/2, BlockC, Mohammadpur, Dhaka and/or such other or further order or orders as to this Court may seem fit and proper. 2. Relevant facts necessary for disposal of the Rule, briefly stated, are as under : One Nazir Ahmed, son of late Sabbir Ahmed, was granted lease of Plot no. 2/2, BlockC, Mohammadpur, Dhaka, by virtue of a lease, being Deed No. 1952 dated 13.01.1962. The allottee built a house thereon and whilst being in possession of the same, entered into a contract on 01.06.1969 to sell the said property to the petitioner for a sum of Tk. 60,000/-. Upon payment of Tk. 50,000/- a written agreement was executed and possession was delivered to the petitioner on 01.06.1969. However, since the said Nazir Ahmed failed to execute and register the sale deed, the petitioner filed Title Suit No. 894 of 1985 on 02.07.1985 for specific performance of contract in the 2nd Court of Subordinate Judge, Dhaka and it was decreed on contest by judgment and decree dated 30.07.1987. 3. Against the aforesaid judgment and decree dated 30.07.1987, the Government preferred Title Appeal No. 309 of 1987 before the Additional District Judge, 4th Court, Dhaka and the same was dismissed on contest on 31.10.1990. Thereafter, the petitioner filed Execution Case No. 5 of 1988 and got the Deed of Sale executed and registered

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Taher Ahmed Siddiqu Vs. Government of Bangladesh and others, (Zubayer Rahman Chowdhury, J. )

through Court, being Deed No. 1404 dated 18.05.1991. 4. In the meantime, the list of abandoned buildings was published in the Bangladesh Gazette Extra Ordinary dated 23.09.1986 which included the said building in the ‘Ka’ list. The petitioner filed Case No. 193 of 1996 before the Court of Settlement, Dhaka under section 7(1) of Ordinance 54 of 1985 for exclusion of the said property from the list of abandoned buildings. The Court of Settlement, vide judgment dated 25.05.2000, allowed the petitioner’s case and directed the Government to release the said building from the list of abandoned properties. 5. Earlier, during pendency of the case before the Court of Settlement, the petitioner filed an application on 20.06.1995 to the Assistant Commissioner Settlement, Housing and Public Works for effecting mutation of his name in place of Nazir Ahmed, the original lessee of the Government. Subsequently, after the passing of the judgment by the Court of Settlement, the petitioner filed a petition on 24.01.2001 for issuing a notification in the Gazette to exclude the said property from the list of abandoned buildings in terms of the said judgment. The petitioner filed applications to the Ministry of Housing and Public Works, Secretariat, Dhaka, briefly, ‘the Ministry’ on 25.06.2002 and 26.09.2002 with similar prayer. However, since the respondents failed to take steps in the matter, the petitioner was constrained to move this Court and file the instant writ petition praying for a direction upon the respondents to exclude the said house from the ‘Ka’ list of the abandoned buildings and to mutate the petitioner’s name in respect of the said house. 6. Mr. Mohammad Ozair Farooq, the learned Advocate appearing for the petitioner submits at the outset that the petitioner has been pursuing the matter for the last 20 years. He further submits that although the Court of Settlement, Dhaka allowed the petitioner’s case and directed the Government to exclude the said house from the ‘Ka’ list of abandoned buildings, yet, the Government neither complied with the aforesaid order nor did it file any writ petition challenging

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the said judgment of the Court of Settlement. Mr. Farooq contends that the action of the Government in not challenging the order of the Court of Settlement, Dhaka indicates that they have accepted the verdict, but unfortunately, they have not complied with the directive given in the said verdict. Mr. Farooq substantiates his contention by referring to the Memo No. pm/¢jp70/2001 (l£V)-4621 dated 30.09.2001, evidenced by Annexure-X to the supplement affidavit, which reads as under : “¢hou x- h¡s£ ew 2/2 hÔL ¢p n¡qS¡q¡e ®l¡X, ®j¡q¡Çjcf¤l, Y¡L¡ h¡s£l ®L¡VÑ Ah ®p−Vm−j¾V j¡jm¡ ew 193/96 Hl l¡−ul ¢hl¦−Ü l£V j¡jm¡ c¡−ul fËp−‰z Ef−l¡J² ¢ho−u ¢e−cÑ¢na qCu¡ S¡e¡C−a¢R ®k, ®p−Vm−j¾V Bc¡m−al 25-5-2000 Cw a¡¢l−Ml fËcš l¡−ul ¢hl²−Ü (®p−Vm−j¾V j¡jm¡ ew 193/96) l£V j¡jm¡ c¡−ul L¢lu¡ gmm¡−il pñ¡he¡ ®cM¡ k¡C−a−R e¡z g−m l£V j¡jm¡ c¡−ul e¡ L¢lh¡l ¢pÜ¡¿¹ Nªq£a qCu¡−Rz HLC p¡−b f§aÑ j¿»Z¡m−ul n¡M¡-12/¢p219/82(Awn)12/¢p-70/85(Awn) Hhw H Hm-173/61 e¢b 03(¢ae) ¢V ®gla fËc¡e Ll¡ qCmz (n¡q£c¤m Cpm¡j BS¡j£) ¢p¢eul pqL¡l£ p¢Qh (l£V)” 27.9.2001 7. Mr. Farooq lastly submits that the petitioner has been in possession and occupation of the house in question along with the members of his family since 1969 and the respondents have not been able to produce any evidence to the contrary in support of their claim that the said building was an abandoned building and hence, its inclusion in the ‘Ka’ list was without any basis and, therefore, illegal. 8. Although the respondents have not filed any affidavit-in- opposition, Mr. Razik Al-Jalil, the learned Deputy Attorney General appearing in opposition to the Rule, submits that the finding of the Court of Settlement was not based on proper assessment and evaluation of the evidence on

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Taher Ahmed Siddiqu Vs. Government of Bangladesh and others, (Zubayer Rahman Chowdhury, J. )

record. The learned Deputy Attorney General submits that it has been decided by our Apex Court that the inclusion of a building in the list of abandoned properties carries with it the presumption that it has been listed in accordance with law. The Deputy Attorney General further contends that although the petitioner claimed to have been occupying and residing in the said property in 1969, yet he has not been able to produce any documents to establish his title over the said property. The Deputy Attorney General lastly submits that since the original allottee was found absent after the war of liberation, the building was listed in the ‘Ka’ list in accordance with law. 9. Upon conclusion of hearing, the matter was fixed for delivery of judgment on 08.02.2007. However, having gone through the materials before us, we found it necessary to call for the official file relating to the house in question from the Ministry and accordingly, the delivery of judgment was deferred until today. In the meantime, as per the Court’s order dated 15.02.07, the official file relating to the said house has been sent to the Court and we have perused the same. We have also permitted Mr. Ozair Farooq, the learned Advocate for the petitioner to peruse the file. 10. A detailed perusal of the “Note-sheet” and the connected files containing the official letters and other relevant documents and papers not only make a very dismal reading, but also reveal the entire episode in its true perspective. To begin with, many pages in the official file are missing. At page 4, serial no 10 of the note-sheet , it has been stated : “12-¢p-219/82 Awn-1 e¢b M¡e¡ i¡lfË¡ç LjÑLaÑ¡ BCe ®L¡o qC−a NËqZ L¢lu¡ ®c¢M−a f¡Cm¡j ®k, EJ² e¢b M¡e¡u H²¢jL ew 1-15 f¡a¡ e¡Cz Ef−l¡J² heÑe¡l A¡−m¡−L pqL¡l£ p¢Qh 12 Hl eS−l l¡M¡l SeÉ ®fn Ll¡ qCmz” Signed (Illegible) 17.11.87

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11. In the official file referred to in the notesheet quoted above, a notice to show cause dated 3.7.85, a copy of the order of temporary injunction dated 8.7.85 passed by the Sub-Judge, 2nd Court, Dhaka and the hand written copy of the written statement and the written Objection by the defendant nos. 2-4 in Title Suit No. 894/85 make up pages 1-15, although the first notice bears page mark ‘17’ which has been crossed out and renumbered as page ‘1’. Moreover, the typed copy of the very same written statement has been appended in the file at pages 16-19 and again at pages 30-33. 12. Although there is no explanation as to the circumstances or reason for the non availability of such papers in the official file, nevertheless, the continuity of the pages has been maintained by inserting photocopies of different documents (e.g. plaint of the title suit, written statement etc.) which, apparently, are irrelevant and out of place in that order of the file. To note a few instances : 1. The Written Objection filed by defendant nos. 2-4 in Title Suit No. 894/85 appear twice, at page 20-24 and again at pages 26-30. 2. A photocopy of the certified copy of the decree passed in Title Suit No. 894/95 is appended in as many as 4 (four) different places in the file, namely, at pages 4749, 63-65, 210-212 and 243-245. 3. The copy of an application for Injunction (10 pages) filed by the plaintiff in Title Suit No. 894/95 is to be found thrice; at the next page following page 74 (with no number) and continuing upto page 83, pages 126-136 and again at pages 137147. 4. The plaint Title Suit No. 894/95 appears at the next page after page 150 (with no number) and ends at page 159 and the identical document appears again at pages 166-173. 13. In other words, for reasons best known to the concerned officials of the Ministry, the same document has been inserted in the file at different

652

Taher Ahmed Siddiqu Vs. Government of Bangladesh and others, (Zubayer Rahman Chowdhury, J. )

places, thereby replacing several pages in the original file. 14. In course of his submission, the learned Advocate for the petitioner has relied heavily upon Annexure-X of the supplementary affidavit and submitted with great force that although the Government had decided not to file any writ petition against the order of the Court of Settlement, they have not released the said building from the ‘Ka’ list, thereby causing harassment and agony to the petitioner for the past several years. A perusal of the official file indicates that it is far from that; in fact, it is otherwise. From the official noting, it appears that not only was a specific direction given by the then Secretary of the Ministry to challenge the order of the Court of Settlement by filing a writ petition, an order was also passed for enquiring into the reasons for non-filing of the writ petition. At page 15, Serial No. 40 of the note sheet, it reads : “40z l£V e¡ Ll¡l L¡le fl£r¡ L−l −fn Ll¦ez” Sd 15/10/2000 15. At page 19, Serial No. 46 of the note sheet, on 17.07.2001, the Secretary of the Ministry himself wrote as follows : “46z l£V c¡−u−ll hÉhØq¡ ¢eez” Serial No. 48 of the note sheet at page 19 reads : “48z ¢e−cÑ¢na qCu¡ l£V c¡−u−ll fËØ¹¡h ®fn L¢l−a¢R” Sd (Illegible) 16.8.00

6/8

16. Despite such clear and categorical directives, no writ petition was filed on behalf of the Government. On the contrary, efforts appear to have made for release of the said property from the ‘Ka’ list which is manifested by the issuance of Annexure-X to the supplementary affidavit.

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We are quite baffled, to say the least, as to how the same could have been issued. We have also noticed, albeit with some astonishment, that although the Memo contained in Annexure X is dated 30.9.2001, it was signed by the concerned Senior Assistant Secretary (Writ) on 27.9.2001, ie, 3 days earlier. 17. It is quite apparent that some of the officials of the Ministry acted in utmost haste and eagerness to have the property released from the ‘Ka’ list. After a series of notings and opinions, the file was placed before the then Minister, Ministry of Housing and Public Works for necessary approval, who, instead of according approval, passed the following order on 24.04.2002, which is evident from serial no. 59 of the note sheet at page 23 : “59z ¢h−no‘ E¢L−ml ja¡ja NËqZf§hÑL l£V c¡−u−ll hÉhØq¡ ¢eez” Sd (Illegible) 28/4/2002 18. Thereafter, there was development in the matter.

further

19. It further transpires from the official file that an affidavit-in-opposition was prepared on behalf of the Ministry in the instant writ petition which was duly signed by the Law Officer, Ministry of Housing and Public Works, Bangladesh Secretariat, Dhaka on 6.7.04. However, we also find, much to our dismay, that it was neither affirmed nor filed in Court. On our query, the learned Deputy Attorney General informs the Court that he has no knowledge about the same. 20. Although it has been stated an oath in paragraph no. 1 of the writ petition that “the petitioner has been living in the house with the members of his family since 1.6.69”, it transpires from the official file that such statement is not only misleading, but factually incorrect too. The house in question was allotted not once, but twice since independence in 1971 by the respondent

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Taher Ahmed Siddiqu Vs. Government of Bangladesh and others, (Zubayer Rahman Chowdhury, J. )

no.1, being in possession and control of the same. It was first allotted to one A. Wahed Khan, a Secretary to the Government, who, at the relevant time, was serving as OSD in the Ministry of Agriculture. Thereafter, the Government, by Memo No. S-IX/D-219/82/117 dated 22.01.1984, at page 23 of the file (second part), allotted the said house to the National Games for Disabled Association (NGDA) and the subject-matter of the allotment letter reads as under : “f¢laÉJ² h¡s£ ew 2/2, Shajahan Road, Mohammadpur, (On Rental Basis at the rate of Tk. 4,258.00 P.M.), ®j¡q¡Çjcf¤l, Y¡L¡ Hl hl¡Ÿ fœz” 21. However, the aforesaid allottee could not take possession of the house as it was being occupied by ‘unauthorised persons’ and requested the then Minister, Ministry of Housing and Public Works to take action in this regard. A G.D. was made with Mohammadpur Police Station, which is evident from page 41 of the file, which contains a letter bearing No. NGDA/209/85 dated 06.11.1985 addressed to the Joint Sectary, Ministry of Works, A.P. Wing, Bangladesh Secretariat, Dhaka from Lt. Colonel Khan Golap, Chairman of National Games for Disabled Association, wherein it was stated : “1. A.P. House No. 2/2, Shahjahan Road, Mohammadpur, Dhaka-7 has been allotted to National Games for Disabled Association vide Ministry of Works memo No. S-IX/D-219/82/117 dated 22nd January, 1984 (copy attached). The possession of the house was not handed over by the Superintending Engineer, A.P. Circle as the house was in possession of Mr. A. Wahed Khan, an Officer on Special Duty of Ministry of Agriculture. On our repeated request to the Ministry of Works as well as the concerned Superintending Engineer of A.P. Circle to take necessary action or handing over the possession of the house

653

to National Games for Disabled Association as soon as possible, Executive Engineer and Superintending Engineer of A.P. Circle requested Ministry of Works vide their letter No. 3988 dated 6th August, 1985 and letter No. M.C/4739 dated 7th October, 1985 respectively to take necessary action in this respect. 2. Mr. A. Wahed Khan vacated the possession of the house on 6th July, 1985 and the same was under the custody of Mohammadpur Police Station as intimated vide Superintending Engineer, A.P. Circle letter No. M.C/4849 dated 14th October 1985 (copy attached). There it has also been mentioned that an unauthorised person has occupied the house due to shortage of police personnel in the concerned Police Station. It sounds to be a matter of great concern as it involves the efficiency and effectiveness of the police authority.” 22. In this context, reference may also be made to the letter dated 6.8.1985 written by the Executive Engineer, PWD to the Superintending Engineer, PWD to that effect, as evident from page 16 of the official file (second part), which reads as under : pÈ¡lL ew- lx−hx¢hx/Y¡L¡/ a¡¢lM x ®fËlL x- ¢eh¡Ñq£ fË−L±nm£, NZf§aÑ lre¡ ®hre ¢hi¡N, Y¡L¡z fË¡fL x- ašÅ¡hd¡uL fË−L±nm£, NZf§aÑ lre¡ ®hre p¡−LÑm, −p…eh¡¢NQ¡, Y¡L¡z ¢hou x- 2/2, n¡qS¡q¡e cMmi¡l fËpw−Nz

®l¡X

h¡s£l

654

Taher Ahmed Siddiqu Vs. Government of Bangladesh and others, (Zubayer Rahman Chowdhury, J. )

¢ejÀü¡rlL¡l£ pÇj¡−el p¢qa Bfe¡−L S¡e¡C−a−Re ®k, E−õ¢Ma h¡s£¢Vl cMm 6/7/85 Cw a¡¢lM Se¡h Ju¡−qc M¡ye Hl ¢eLV qC−a h¤¢Tu¡ mJu¡l fl 8/7/85 Cw a¡¢lM l¡−œ HLcm ®m¡L Bj¡−cl f¡q¡l¡la 4(Q¡l)Se N¡XÑ−L j¡ldl L¢lu¡ cMm ¢Re¡Cu¡ ¢eu¡ k¡uz ®pC Ae¤k¡u£ ®j¡q¡Çjcf¤l b¡e¡u ¢S,¢X H¢¾VÊ Ll¡ quz Cq¡l fË¢a−fË¢r−a 4/5 ¢ce fl f§aÑ j¿»e¡m−ul n¡M¡ fËd¡e Se¡h L¡jl¦m q¡p¡e p¡−qh f¤ex A®~hd ®m¡LSe−L ®j¡xf¤l b¡e¡l f¤¢m−nl pq¡ua¡u E−µRc L¢lu¡ ®j¡xf¤l b¡e¡l ®qg¡S−a Eš² h¡s£¢V ¢cu¡ B−pez flha£Ñ 4/8/85 Cw a¡¢lM ®cM¡ k¡C−a−R ®k, Eš² h¡s£l p¡j−e ¢V,H ¢R¢ŸL e¡−j HLV¡ p¡Ce ®h¡XÑ ®NC−V T¥¢m−a−R J ®NCV¢V a¡m¡ hå AhØq¡u l¢qu¡−Rz ¢Leº ®pCM¡−e ®L¡e f¤¢mn ®cM¡ k¡C−a−R e¡z a¡q¡l f¢l−fË¢r−a ®j¡xf¤l b¡e¡l p¡−b ®k¡N¡−k¡N Ll¡ qC−m ®pC M¡−el BC,J Se¡h jp¢gL¥l lqj¡e (Hp,BC) S¡e¡e Ee¡−cl p£¢ja pwMÉL f¤¢mn b¡L¡l cl¦e e¡e¡q L¡−Sl hÉÙ¹ b¡−Le k¡q¡l SeÉ h¡s£¢V qW¡v g¡yL¡ b¡L¡l fË¢a−fË¢r−a f¤ex A®~hd ®m¡LSe h¡s£¢V cMm L¢lu¡ mCu¡ ¢Nu¡−Rz E¢e BlJ h¢m−me ®k, Eš² h¡s£¢V ¢eu¢ja f¡q¡l¡c¡l ®cJu¡l SeÉ L−uLSe ¢pf¡C Q¡¢qu¡ EÜÑae LaÑf ª −rl ¢eLV ¢m¢Mu¡−Rez Ef−l¡š² ¢hou Bj¡−cl fË¢a¢e¢d 5/8/85 Cw a¡¢lM Aœ L¡kÑÉ¡m−u S¡e¡ez AaHh, Cq¡ Bfe¡l pcu AhN¢a J flha£Ñ hÉhØq¡ NËq−el SeÉ ®fËle Ll¡ qCmz (H,Hp,Hj, S¡j¡e) ¢eh¡Ñq£ fË−L±nm£ NZf§aÑ lre¡ ®hre ¢hi¡N, Y¡L¡z pÈ¡lL ew- lx−hx¢hx/Y¡L¡/3988/1(4) a¡¢lM x- 6/8/85 23. The fact of taking over possession of the said house is further substantiated from the Note sheet in Title Suit No. 894 of 1985 appearing at page 182 of the file which reads as under : “11-1-86

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The suit has been fixed on 18-1-86. Mr. Quamrul Hassan, Section Officer, Ministry of Works who took over possession from the allottee Mr. A. Wahed Khan an officer on special duty, Ministry of Agriculture, is required to depose in the suit to prove the case of the Govt. the ministry may be requested to arrange for his attendance in Court on the date fixed. Md. Idris G. P. 11-1-86” 24. It is perhaps pertinent to note that it is at this point of time that the ‘Advocate Commissioner’, appointed by the Court during the pendency of Title Suit No. 894/85, claims to have found the petitioner to be in occupation of the said house. 25. Earlier, after the eviction of the unauthorised occupants, the house in question was placed under the ‘Abandoned Buildings Circle’, which is evident from the letter dated 21.7.85, at page 4 of the file (second part), which is as follows : NZfËS¡¿»£ h¡wm¡−cn plL¡l f§aÑ j¿»e¡mu n¡M¡-9z pÈ¡lL ew n¡M¡-9/¢p-70/85(Awn)/836 a¡¢lM x-21/7/85 ®fËlL x- n¡q Bhc¤l lEg EàÑae n¡M¡ fËd¡ez ¢hou x- 2/2, hÀL- "¢p' n¡qS¡q¡e ®l¡XØq h¡s£¢Vl hl¡Ÿ fËpw−Nz ¢ejÀ ü¡rlL¡l£ ¢e−cÑ¢na qCu¡ S¡e¡C−a¢R ®k Cc¡¢ew 2/2, n¡qS¡q¡e ®l¡XØq pwl¢ra a¡¢mL¡i¨š² h¡s£¢V qC−a A®~hd hph¡pL¡l£−L E−µRc L¢lu¡ Eq¡l cMmi¡l ašÅ¡hd¡uL fË−L±nm£, f¢laÉš² h¡s£Ol p¡−LÑm, NËqe L¢lu¡−Rz

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Taher Ahmed Siddiqu Vs. Government of Bangladesh and others, (Zubayer Rahman Chowdhury, J. )

®k−qa¥ h¡s£¢V pwl¢ra a¡¢mL¡i¨š² a¡C h¡s£¢Vl cMm hS¡u l¡¢Mh¡l ¢e¢jš A¢hm−ð hl¡Ÿ ®cJu¡l SeÉ Ae¤−l¡d Ll¡ qCmz ü¡rl x 21/7/85 f¢lQ¡mL, plL¡l£ h¡pØq¡e f¢lcçl, p¢Qh¡mu, Y¡L¡z (n¡q Bhc¤l lEg) EÜÑae n¡M¡ fËd¡ez −g¡e x 23000-3711z 26. The aforesaid documents, as evident from the official file, leaves no room for doubt in our minds that the house in question was under the possession and control of the Government through the Ministry of Housing and Public Works as an abandoned property. 27. The contention of Mr. Farooq that the petitioner is armed with a decree in his favour, and that too contested, in respect of the said house by way of specific performance of contract has been well and truly answered by the Apex Court in Md. Ayub Ali v Bangladesh, reported in 47 DLR AD 71 in the following terms : “................................................... ................................................... The decree in the suit for specific performance of contract will show that it has only decided the controversy between the vendor and the vendee and directed the vendor to execute the necessary document in favour of the vendee. I have, therefore, no hesitation to hold that such a decree is not the one which is mentioned in Proviso (a) and, as such, the existence of such a decree cannot be pleaded as a bar for inclusion of the building in the list.” (Per A.T.M. Afzal, J, as his Lordship then was) 28. We are quite conscious of the fact that the judgment of the Court of Settlement is not under challenge before us. At the same time, it is apparent from the notings and documents in the

655

official file that for reasons best known to some concerned officials, the said judgment of the Court of Settlement was allowed to remain unchallenged despite directives from the top two officials of the Ministry of Works, namely the then Hon’ble Minister and the then Secretary, to file a writ petition against the aforesaid judgment. 29. The entire episode appears, ex-facie, to be tainted with manipulation, distortion and falsity. The conduct of certain officials in the Ministry raises considerable doubt in our minds as to the bonafide of both their intention and actions, although, the real and only beneficiary of the entire exercise is none other than the petitioner himself. 30. In R. v. Kensington Income Tax Commrs., (1917) 1 KB 486, Viscount Reading, CJ, observed : “Where an ex parte application has been made to this Court for a rule nisi or other process, if the Court comes to the conclusion that the affidavit in support of the application was not candid and did not fairly state the facts, but stated them in such a way as to mislead the Court as to the true facts, the Court ought, for its own protection and to prevent an abuse of its process, to refuse to proceed any further with the examination of the merits. This is power inherent in the Court, but one which should only be used in cases which bring conviction to the mind of the Court that it has been deceived.” 31. Exactly half a century later, a similar view was expressed in the case of Barium Chemicals Ltd. v. Company Law Board, reported in AIR 1967 SC 295, where it was held : “though an order passed in the exercise of powers under a statute cannot be challenged on the ground of propriety or sufficiency, it is liable to be quashed on the ground of mala fides, dishonesty or corrupt purpose”.

656

Taher Ahmed Siddiqu Vs. Government of Bangladesh and others, (Zubayer Rahman Chowdhury, J. )

32. In the instant case, the petitioner has prayed for a direction from this Court upon the respondents for implementation of the judgment passed by the Court of Settlement. However, while doing so, the Court should not pass such a directive by merely endorsing the judgment in question, but ought to be satisfied that the judgment sought to be implemented is based upon sound legal foundation, i.e, supported by legal documents and materials on record. If it is not so, this Court, in exercise of its equitable jurisdiction, should refrain from passing such a directive. To do otherwise would, in our view, be “inequitable”. 33. Our aforesaid view finds support and endorsement in the decision of Municipal Board, Pratabgarh V. Mahendra Singh Chawla and others, reported in AIR 1982 Supreme Court 1493 where their Lordships held : “While administering law it is to tempered with equity and if the equitable situation demands after setting right the legal formulations not to take it to the logical end, this Court would be failing in its duty if it does not notice equitable considerations and mould the final order in exercise of its extraordinary jurisdiction. Any other approach, would render this Court a normal Court of appeal which it is not.” 34. In the instant case, the judgment passed by the Court of Settlement is not supported by the documents in the official file; rather, the glaring inconsistencies and contradictions run contrary to the petitioner’s case. This is somewhat akin to a very recent development in the English Jurisdiction which has been termed by the English Courts as a ‘material error of fact’ doctrine. According to Professor Peter Leyland and Gordon Anthony : “This doctrine goes for beyond issues of jurisdictional fact to allow challenges to decisions on a point of law where it can be shown that an error of fact has given rise to unfairness.”

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(Textbook on Administrative Law, 5th Edition, 2005, at page 314). 35. In Niranjan Prasad v. State, reported in AIR 1960 All 323, the Court held : “A finding of fact can be quashed if the Court holds that it could not reasonably have been founded on the materials before the enquiry Tribunal.” 36. To quote the distinguished English jurist Professor H.W.R. Wade : “An order or determination will not be conclusive if it has been obtained by fraud or misrepresentation.” (Administrative Law, Fifth Edition, page 228) 37. We are reminded of the pronouncement by no less an authority than Lord Denning, MR himself in Lazarus Estates Ltd. v. Beasley, reported in (1956) 1 Q.B. 702, where his Lordship stated so aptly : “No judgement of a Court, no order of a Minister, can be allowed to stand if it has been obtained by fraud. Fraud unravels everything”. 38. In view of the foregoing discussion and having regard to the documents which have come to our notice from the official file relating to the house in question, we are of the view that a serious fraud has been committed by way of manipulation of the official file, distortion of documents and last, but not least, by making misleading, false and incorrect statements before the Court of law. In such premises, the Rule is liable to be discharged. 39. Accordingly, the Rule is discharged. 40. Although we were inclined to award cost against the petitioner, we refrain from doing so. However, the respondents are at liberty to realize the rent of the said house in question from the petitioner for his unauthorised use and occupation of the same since 1986 till date. Send a copy of the judgment to respondent No. 2 for information.

-: END OF THE VOLUME-I. (2012) :-

Reg. No. DA-6152 The Lawyers and Jurists

Volume-I 2012

The

Lawyers & Jurists (A Monthly Law Report) Chief Editor : Syed Mokaddas Ali, Advocate, Supreme Court Editor : Borun Kumar Biswas, Advocate Reporters : M. Arif Billah, Bar-at-Law SK. Reajul Haque, Advocate, Supreme Court Md. Ashik Ferdous, Advocate, Supreme Court Md. Faruk Hossain, Advocate.

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Bangladesh Supreme Court Chief Justice Mr Justice Md Muzammel Hossain

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Mr Justice Shamim Hasnain Mr Justice AFM Abdur Rahman Mr Justice Md Abu Tariq Madam Justice Zinat Ara Mr Justice Muhammad Abdul Hafiz Mr Justice Syed Refaat Ahmed Mr Justice ATM Fazle Kabir Mr Justice Md Miftah Uddin Choudhury Mr Justice AKM Asaduzzaman Mr Justice Md Ashfaqul Islam Mr Justice Zubayer Rahman Chowdhury Mr Justice Shahidul Islam Mr Justice Md Abdul Hye Mr Justice Quamrul Islam Siddiqui Mr Justice Md Fazlur Rahman Mr Justice Moyeenul Islam Chowdhury

Mr Justice Md Emdadul Huq Mr Justice Md Rais Uddin Mr Justice Md Emdadul Haque Azad

39. 40. 41. 42. 43. 44. 45. 46. 47. 48. 49. 50. 51. 52. 53. 54. 55. 56. 57. 58. 59. 60. 61. 62. 63. 64. 65. 66. 67. 68. 69. 70.

Mr Justice Md Ataur Rahman Khan Mr Justice Syed Md Ziaul Karim Mr Justice Md Rezaul Haque Mr Justice Sheikh Abdul Awal Mr Justice SM Emdadul Hoque Mr Justice Mamnoon Rahman Madam Justice Farah Mahbub

71. 72. 73. 74. 75. 76. 77. Mr Justice Md Mazri-ul-Huq (upto 9-9-012) 78. Mr Justice Md Abdur Razzaque 79. Mr Justice Hasan Foez Siddique 80. Mr Justice AHM Shamsuddin Chowdhury 81. Mr Justice Md Nizamul Huq 82. Mr Justice Md Bazlur Rahman 83. Mr Justice AKM Abdul Hakim 84. Mr Justice Borhanuddin 85. Mr Justice M Moazzam Husain 86. Mr Justice Soumendra Sarker 87. Mr Justice Abu Bakar Siddiquee 88. Mr Justice Md Nuruzzaman 89. Mr Justice Md Moinul Islam Chowdhury 90. Mr Justice Obaidul Hassan 91. Mr Justice M Enayetur Rahim 92. Madam Justice Naima Haider 93. Mr Justice Md Rezaul Hasan (MR Hasan) 94. Mr Justice Md Faruque (M Faruque) 95. Mr Justice Md Shawkat Hossain 96. Mr Justice FRM Nazmul Ahsan 97. Mr Justice Krishna Debnath 98. Mr Justice ANM Bashirullah 99. Mr Justice Abdur Rob 100. Justice Dr Quazi Reza-ul Hoque 101. Justice Md Abu Zafor Siddique

Justice AKM Zahirul Hoque Justice Jahangir Hossain Justice Sheikh Md Zakir Hossain Justice Md Habibul Gani Justice Gobinda Chandra Tagore Justice Sheikh Hassan Arif Justice JBM Hassan Justice Md Ruhul Quddus Justice Md Khasruzzaman Justice Farid Ahmed Justice Md Nazrul Islam Talukder Justice Bhabani Prasad Singha Justice Anwarul Haque Justice Md Akram Hossain Chowdhury Justice Md Ashraful Kamal Justice SH Md Nurul Huda Jaigirdar Justice KM Kamrul Kader Justice Md Mozibur Rahman Miah Justice Mustafa Zaman Islam Justice Mohammad Ullah Justice Md Khurshid Alam Sarker Justice AKM Shahidul Huq Justice Shahidul Karim Justice Md Jahangir Hossain Justice ATM Saifur Rahman Justice Ashish Ranjan Das (from 14-6-2012) Justice Mahmudul Hoque (from 14-6-2012) Justice Md. Badruzzaman (from 14-6-2012) Justice Zafar Ahmed (from 14-6-2012) Justice KM Ejarul Haque Akondo Justice ABM Altaf Hossain (from 14-6-2012)

Registrar Mr AKM Shamsul Islam

Law Officers Attorney-General Mr Mahbubey Alam

Additional Attorneys-General Mr MK Rahman Mr Murad Reza Mr Md Mamtaj Uddin Fakir Deputy Attorneys-General 1 Mr Razik-al-Jalil 2 Mr Zahirul Haque Zahir 3 Mr Abdus Salam Mondal 4 Ms Shakila Rowsan 5 Mr Farhad Ahmed 6 Ms Promila Biswas 7 Ms Karunamoy Chakma 8 Mr Gautam Kumar Roy 9 Mr Shasanka Shekher Sarke 10 Mr Bishwajit Roy 11 Mr Motahar Hossain (Sazu) 12 Mr Bhishma Dev Chakroborty 13 Mr MA Mannan Mohan 14 Mr Md Sohrawardi 15 Mr Bishawjit Debnath 16 Mr Md Salim 17 Mr Md Shahidul Islam 18 Mr KM Zahid Sarwar 19 Mr Md Mosharrof Hossain Sarder 20 Mr Abdullah-al-Mamun 21 Mr Tapash Kumar Biswas 22 Mr Sardar Md Rashed Jahangir 23 Ms Rona Nahrin 24 Mr Md Mokleshur Rahman 25 Mr Md Moniruzzaman (Rubel) 26 Mr Md Al-Amin Sarker 27 Mr ASM Nazmul Haque 28 Mr Khandaker Dilir-uz-Zaman 29 Mr Amit Talukder 30 Mr SM Maniruzzaman 31 Ms Kazi Zinat Hoque 32 Mr Ekramul Haque 33 Mr Nazibur Rahman

34 Ms Anwara Shahjahan 35 Mr AKM Zahirul Huq 36 Mr Md Jahangir Alam 37 Mr Md Abdul Hye 38 Mr Md Fazlur Rahman Khan 39 Mr Mustafa Jamal 40 Mr Md Haroon-ur-Rashid 41 Mr Bhabesh Chandra Sarker 42 Mr Khazir Hay et 43 43 Mr Shafiul Bashar Bhandari 44 Mr Khorshedul Alam 45 Mr Sheikh AKM Monir-uz-zaman Kabir 46 Ms Nurjahan Begum (Mukta) 47 Mr Manzur Kader 48 Mr Md Abu Amzad Assistant Attorneys-General 1 Ms Noajis Ara Begum 2 Ms Mahfuza Begum 3 Mr Shoyeb Khan 4 Mr Mamunor Rashid 5 Ms Salma Rahman 6 Ms Farida Yesmein 7 Mr Md Abdul Khaleque 8 Mr ABM Mahbub 9 Ms Suchira Hossain 10 Ms Israt Jahan 11 Md Shahidul lslam Khan 12 Ms Syeda Rabia Begum. 13 Ms Ambia Bulbul Reza (Bulbul) 14 Mr Bashir Ahmed 15 15 Mr Gopal Chandra Saha 16 Mr Md Nurul Islam Matubbor 17 Mr SM Fazlul Hoque 18 Ms Nasrin Parvin (Shefalee)

19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 55 56 57 58 59 60

Mr SM Asadullah Tarique Ms Purabi Rani Sharma Mr Delowar Hossain Somadder Mr Mia Shiraj Islam Mr M Masud Alam Chowdhury Ms Purabi Rani Saha Mr Shah Abdul. Hatem Mr Nizamul Haque (Nizam) Mr Abul Kalam Azad Khan Ms Jesmin Sultana (Shamsad) Mr Swapan Kumar Das Ms Mahmuda Parveen (Popy) Mr Md Masud Hasan Chowdhury Ms Zannatul Ferdoushi (Rupa) Ms Rahima Khatun Mr Khondker Modarresh Elahi Mr Gazi Md Mamunur Rashid Mr Md Jahangir Alam Mr Kazi Bazlur Rashid Mr Md Ali Jirmah Mr Md Eunus Ali Mr Arobinda Kumar Roy Mr Shafquat Hussain Mr Atiqul Haque Mr Md Mozammal Haque Rana Mr SM Quamrul Hasan Mr Md Jashim Uddin Mr Md Mahabub-ul-Alam Mr Samarendra Nath Biswas Ms Sharmina Haque Mr Sukumar Biswas Ms Nurun Nahar Mr Amatul Karim Mr ARM Hasanuzzaman Uzzal Ms Shahida Begum Mr Saikat BasuMr Pratikar Chakma Mr Abdur Rokib (Montu) Mr Dr Md Bashir Ullah Mr KM Masud Rumy Mr Md Khalilur Rahman Mr Md Jaber Mr Md Ensan Uddin Sheikh

61 62 63 64 65 66 67 68 69 70 71 72 73 74 75 76 77 78 79 80 81 82 83 84 85 86 87 88 89 90 91 92 93 94 95 96 97 98 99 100 101

Mr Titus Hillol Rema Mr Md Zakir Hossain (Ripon) Ms Shahida Khatoon Mr Md Asaduzzaman Mr Sk Shaifuzzaman (Zaman) Ms Khairun Nessa Mr Kazi Ebadoth Hossain Ms Kashefa Hussain Mr Dipayan Chandra Saha Mr Shafiquel Islam Siddique Mr ASM Fazle Rabbi Khan Mr Shahidullslam Khan Ms Towhida Khatoon (Rina) Mr KM Mahmudul Karim Mr Md Yousuf Mahmud Morshed Ms Yesmin Begum (Bithi) Ms Monzu Naznin (Rosy) Mr Md Ashaque Momin Mr Md Aminur Rahman Chowdhury Ms Beadura Ansary Ms Sucharita Sen Gupta Mr Bahauddin Ahmed Mr Md Abdur Rahman Howlader Mr Bibhuti Bhuson Biswas Mr Md Monowar Hossain Mr Md Nurul Haque Mr Mian Md Shamim Ahsan Mr Md Abdul Bari Mr Md Sohrawardi Mr Md Motiur Rahman Howlader Ms Bilkis Fatema Ms Anwara Khanam Mr Yeadia Zaman Mr Md Osman Goni Khan Ms Nusrat Jahan Ms Samira Tarannum Rabeya Ms Delwara Begum Bela Mr MA Kamrul Hasan Khan (Aslam) Mr Sadhan Kumar Banik Mr Shamsuddoha Talukder Mr Sarup Kanti Deb

CORRIGENDUM 1.

At page No 1 of the Appellate Division towards top, just below Judgment the date will be 06.11.2004 instead of 25.05.201.

At page No. 3 of the Appellate Division towards top, just below the Judgment, please read the date 20.07.2011 in place of 24.03.1998.

At page No. 1 of the High Court Division in the head notes, please read the word as decree in place of degree.

At page No. 349 of the High Court Division at the bottom, please read Criminal Appeal in place of Criminal Revision.

At page No. 356 of the High Court Division, the law at the top of the head-note it will be Code of Civil Procedure instead of Code of Criminal Procedure.

STATUTE INDEX, 2012 Appellate Division of the Supreme Court of Bangladesh Administrative Tribunal Act (VII of 1981) Arms Act (XI of 1878) Anti-Corruption Commission Act (V of 2004) Code of criminal Procedure (V of 1898) Code of Civil Procedure (V of 1908) Constitution of Bangladesh, 1972 Contract Act (IX of 1872) Evidence Act (I of 1872) Grameen Bank Ordinance (XLVI of 1983) General Clauses Act (X of 1897) MĂ&#x2013;vgxb PvKix wewagvjv, 1993 Income Tax Ordinance (XXXVI of 1984) Money Laundering Protirodh Ain (VIII of 2009) Money Laundering Protirodh Ain, 2002 Mohammedan Law State Acquisition and Tenancy Act (XXVIII of 1951) Specific Relief Act (I of 1877) Supreme Court of Bangladesh (Appellate Division ) Wakf Ordinance (I of 1962)

The

LAWYERS & JURISTS Table of Cases of the Appellate Division Of the Supreme Court of Bangladesh Volume I 2012 Marchâ&#x20AC;&#x201D;December Alhaj Md. Chowdhury Alam and others Vs. Md. Nairuddin Shah and others, (Civil) A. K. Azad and another Vs. Mostafizur Rahman and others, (Civil). Azadur Rahman Vs. Abdul Musabbir and others, (Criminal)

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1 124 25

Government of Bangladesh and others Vs. Abdul Motaleb and others, (Civil). Government of Bangladesh and others Vs. Md. Jahangir Alam and others. (Civil).

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11 49

Mahua Khair Vs. Amena Begum Ali Ispahani, (Civil). Mamataz Begum Vs. Anowar Hossain, (Civil).

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68 41

Md. Habibur Rahman Bhuiyan and ors. Vs. Most. Galman Begum and others, (Civil). --Md. Nazimuddin Vs. Government of Bangladesh, (Civil). ---

100 17

Nurul Islam Chowdhury Vs. Morshedul Alam and others, (Civil)

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Tarique Rahman Vs. Government of Bangladesh, (Civil). The State Vs. Md. Monwar Hossain Dipzol, (Criminal).

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31 21

Professor Muhammad Yunus and another Vs. Bangladesh and others, (Civil).

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The

LAWYERS &JURISTS Volume I. 2012 Index of Cases of the Appellate Division of the Supreme Court of Bangladesh Administrative Tribunal Act (VII of 1981) Section 4 (2) 2nd and 3rd Provisos The Petitioner having not approached the Administrative Tribunal in view of the 2nd and 3rd provisos to Section 4 (2) of the Administrative Tribunal Act, the Adminis-trative Appellate Tribunal has rightly found that the case was barred by limitation.

Therefore, the petitioner should have approached the Administrative Tribunal within 6 months from the date of decision on his appeal which would be deemed to have been disallowed by the higher authority after two months of its filing as contemplated under the 2nd proviso and the period of limitation of 6 months as mentioned in the 3rd proviso would be reckoned from the expiry of two months as provided under the 2nd proviso. But the petitioner failed to do so. Consequently, the Administrative Appellate Tribunal rightly came to the finding that the case before the Administrative Tribunal was barred by limitation. Md. Nazimuddin Vs. Government of Bangladesh, (Civil). 17.

prescribed by section 44 of the Evidence Act. But the previous judgment is admissible under section 13 of the Evidence Act only to show that there was previously instituted another suit in respect of the same properties and nothing more. A judgment not inter parties is not admissible. Nurul Islam Chowdhury Vs. Morshedul Alam and others, (Civil). 3. Section 115 The evidence on record sufficiently proved that there was existence of legal marriage between the appellant and respondent. The High Court Division, in the premises, exceeded its power in interfering with the concurrent findings of fact in the absence of any misreading or nonconsideration of the evidence on record. Mamataz Begum Vs. Anowar Hossain, (Civil). 41.

Sections 115(1) There is no scope on the part of the High Court Division to sit on appeal over the finding of fact arrived at by the appellate Court. The High Court Division failed to point out any misreading or non-consideration of the evidence in Arms Act (XI of 1878) arriving at such findings by the Court of appeal below. Section 19A and 19 (f) These findings being based on proper appreciation of the Code of criminal Procedure (V of 1898) evidence on record are binding upon the High Court Section 561A Division exercising its revisional jurisdiction. Md. A joint task force raided the house and seized all license of Habibur Rahman Bhuiyan and others. Vs. Most. Galman the arms and lawful ammunition from the house of the Begum and others, (Civil). 100. petitioner and then a police station case was started. The High Court Division has found that while the learned Order XLI, Rule 31 Tribunal Judge was calculating the quantity of The High Court Division should have exercised its ammunitions only relied on the ammunitions owned by the jurisdiction within the tenor of law but in the instant case, it petitioner and did not take into consideration the has shirked its responsibility and relied on the findings of ammunition owned by his brother and such preposterous the trial Court overlooking the findings of the Court of fact renders the decision a nullity. The State Vs. Md. appeal below which has decided the issue on the basis of Monwar Hossain Dipzol, (Criminal). 21. the materials on record. The High Court Division failed to notice the settled principle of law and interfered with the Code of Civil Procedure (V of 1908) judgment of the appellate court without assigning reasons Section 11 in any manner Md. Habibur Rahman Bhuiyan and others Since in the previous suit the contesting respondents or Vs. Most. Galman Begum and others, (Civil). 100. their predecessors were not parties, the judgment passed in the said suit cannot operate resjudicata. The principle of Order XLI, rule 27 resjudicata will not be attracted when it is proved that the When the defendant No.1 in his written statement stated earlier judgment was obtained by fraud and collusion as that he did not sign the bainapatra and as such signature

Index—Civil and Criminal

was forged as a result of which the onus was shifted upon the plaintiff to prove that defendant No.1 had sign the bainapatra by obtaining the opinion of the hand writing expert. When appeal is the continuation of the suit for which the appellate court in a fit case can obtain additional evidence. The appellate court did not exceed its jurisdiction in taking opinion of the hand writing expert. The finding of the High Court Division that defendant No.1 did not challenge the genuineness of his signature on the ‘bainapatra’ in the trial Court is wrong as defendant No.1 in his written statement stated in no uncertain terms that he did not sign the ‘bainapatra’ and that his signature was forged in the bainapatra. Such being the state of affairs, the onus shifted on the plaintiff to show that defendant No.1, in fact, signed the bainapatra by obtaining the opinion of the handwriting expert. The High Court Division took serious exception to the appellate Court’s decision of obtaining opinion of the handwriting expert. It must be borne in mind that appeal is the continuation of the suit and the appellate Court has similar power like that of the trial Court and the appellate Court in appropriate cases can obtain additional evidence to come to a correct decision. By taking opinion of the handwriting expert, the appellate Court did not exceed its jurisdiction. A. K. Azad and another Vs. Mostafizur Rahman and others, (Civil). 124.

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Constitution of Bangladesh, 1972 Article 102 Money Laundering Protirodh Ain (VII of 2009) Sections 2, 4 (2) and 31 (2) Money Laundering Protirodh Ain, 2002 Sections 2 (V) (A) (Av) General Clauses Act (X of 1897) Section 6 (b) (c) and (e) The alleged offence was disclosed under the provision of section 2 (V) (A) (Av) of the Money Laundering Protirodh Ain of 2002 but there was no pending case or proceeding under the Ain of 2002 or the Ordinance of 2008 was repealed. Rather the FIR was lodged under sections 2 and 4 (2) of the Money Laundering Protirodh Ain of 2009 on 26-10-2009 long after the repeal of the Ain of 2002 by the Ordinance of 2008. According to FIR occurrence took place from 01-01-2003 to 31-05-2004 when the Ain of 2002 was in operation. A prima fasie case as has been disclosed under the Ain of 2002 is found to have been saved by the provisions of section 6 (b), (c) and (e) of the General Clauses Act. A criminal offence never abets or destroyed even after the repeal of the law. Section 6 of the General Clauses Act is also applicable to a case of repeal followed by fresh legislation in the same subject under different intention appears in the repealing law. The proceeding may continue under the provision of the Ain of 2002 as if it had not been repealed by the subsequent Order XLI, rule 31 legislation. Tarique Rahman Vs. Government of The appellate court came to a definite finding that the Bangladesh, (Civil). 31. plaintiff could not prove the alleged contract but the High Court Division without revering such finding illegally Article 102 made the rule absolute. A. K. Azad and another Vs. Legitimate expectation of work-charged employees of Mostafizur Rahman and others, (Civil). 124. PWD to be transferred to regular establishment in phases has become a right – Following the principles enunciated Constitution of Bangladesh, 1972 in the Memo dated 28.03.1969 and other subsequent Article 35 (1) and 102 memorandums till 1987, 6,654 work-charged employees Anti-Corruption Commission Act ( of 2004) were transferred in phases to regular establishment at the Section 17 and 28 (i) rate of 50% of the leftover work-charged employees. Money Laundering Protirodh Ain (VIII of 2009) There are still 1906 work-charged employees left in the Section 9 PWD and the authorities of the PWD sent a proposal to the Money Laundering Protirodh Ain, 2002 Ministry of Establishment for regularisation of 951 workSections 2 (O) (A) (Av) and 13 charged employees which is 50% of the left-over 1906 Since the Ain of 2002 has been incorporated in the work-charged employees. This step was taken in schedule to the ACC Act, 2004 by an amendment the accordance with the long standing practice based on the offence of money Laundering disclosed under the Ain of various office-Memorandums since 1969. But in the 2002 has been made triable under the provisions of the meantime, the Memorandum dated 31.10.2006 made a special procedure enumerated in Section 28 of the ACC departure from the earlier practice and introduced a new Act of 2004 but the offence as well as its punishment criteria, such as, that transfer of 50% of the total workwould be dealt with under the Ain of 2002 alleged to have charged employees to the regular establishment, can be been committed and the procedure of lodging complaint, done once only. As a matter of public law, it is expected holding investigation and trial shall be initiated or that the concerned authority shall always act reason-ably continued under the ACC Act. of 2004 as prescribed by in the circumstances and not arbitrarily. It must observe Section 9 of the Ain of 2009. The writ petition is not the rules of natural justice and act fairly in carrying out maintainable since vires of no law has been challenged. their decision making process. An expectation may be The provision of article 35(1) of the constitution will not crystallized into a reality from the representations be attracted since the offence and its punishment, if any, expressed on behalf of the concerned authority or from would be dealt with under the Ain of 2002. Tarique their consistent conduct and regular practice which is Rahman Vs. Government of Bangladesh, (Civil). 31.

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Index—Civil and Criminal

expected to continue unabated. Government of Bangladesh Director of Grameen Bank by operation of law, on his and others Vs. Md. Jahangir Alam and others, (Civil). 49. attaining the age of his superannuation for which it cannot be said that he was dealt with unfairly. Though Appellate Constitution of Bangladesh, 1972 Division do not approve of all the findings and Article 102 observations of the High Court Division but the Appellate Grameen Bank Ordinance (XLVI of 1983) Division fully agree with its ultimate decision that there Sections 5(2),6(3),7(2),9(1)(a),10(1),14(1)(4) and 15 are no merits in the writ petitions. Professor Muhammad MÖvgxb PvKix wewagvjv, 1993 Yunus and another Vs. Bangladesh and others, (Civil). 81. wewa 2 (3), 2 wb, 2(GK), 7(4), 49, 50 Ges 51 It is undisputed that Professor Muhammad Yunus Article 103(2) undertook "Rural Economics Programme" at village Jobra If this Division finds a substantial and grave injustice or if being sponsored by the Department of Economics, there exists special and exceptional circumstances it can University of Chittagong in 1976, while he was a exercise extra ordinary jurisdiction for doing ‘complete professor of the said University. There is no gainsaying justice' in any matter pending before it. This does not the fact that this Grameen Bank could not have been mean that in every petition or appeal this Division will established unless professor Muhammad Yunus came exercise extraordinary jurisdiction and reassess the forward with the ideas which he dreamt of providing evidence on record as may be done in an appeal under 'micro credit' facilities to the rural poor while he was a clause (2) of Article 103. Md. Habibur Rahman Bhuiyan professor of the Chittagong University. He is the precursor and ors. Vs. Most. Galman Begum and ors, (Civil). 100. for the establishment of the Bank and its founder Article 111 Managing Director. Professor Muhammad Yunus was The opinion as expressed in the Abdus Samad Case (33 appointed as Managing Director initially as per terms and DLR(AD)113) being a larger Bench of the Appellate conditions of the Implementation Division's memo dated Division ,the said opinion would prevail over the opinion 11.09.1980 of the Ministry of Finance and Planning as expressed in Abdur Rashid case (58 DLR (AD) 159), Division, Government of Bangladesh. He was reappointed Md. Habibur Rahman Bhuiyan and ors. Vs. Most. Galman on 25.08.1990, in the said post by the Board of Grameen Begum and others, (Civil). 100. Bank. The Managing Director will not be elected but be appointed by the Board with prior approval of the Evidence Act (I of 1872) Government under section 14(1) of the Grameen Bank Sections 45 and 137 Ordinance. From the cross-examination of the handwriting expert, it The petitioner has come in Court for judicial review of the appears that the plaintiff did not at all challenge the orders/decisions of the Bangladesh Bank intimating the opinion of the handwriting expert. The plaintiff asked Chairman of the Board of Directors of the Bank that as some questions to the handwriting expert without Professor Yunus has been continuing as Managing confronting her about the veracity of her opinion. Director even after surpassing the retirement age of 60 Therefore, it appears that the plaintiff could not shake the years violating the service Regulations, his continuation as credibility of the opinion of the handwriting expert. A. K. per decision of the Board for indefinite period without Azad and another Vs. Mostafizur Rahman and others, approval of the Bangladesh Bank is not legal and that he (Civil). 124. has not been legally working as Managing Director of the Bank. A judicial review differs from an appeal. The Court Section 115 conducting a review is concerned to determine the If a public authority promises to follow certain procedure lawfulness, but not the merits of the decision under and which is actually acted upon, for years together, it review. Though the Court could quash the impugned should follow the said procedure, unless of course, some decision, it could not substitute its own decision for that of legal impediment has been created against it. Government the concerned Authority, the original decision maker. of Bangladesh and others Vs. Md. Jahangir Alam and 49. There is no dispute that the terms of appointment of others, (Civil). Professor Yunus cover the provisions of Regulation of Section 137 1993. The petitioner is not in service of a private Bank, The functions of cross-examination is to have the exact rather, he is in the service of a statutory Bank established truth, to ascertain what part of the story is true, what is under an Ordinance being controlled and regulated by the false and what is left out-these matters may be learnt, by Government and therefore, the Board has no authority to searching for the questions put to the witness. Md. fix his tenure of service for an indefinite period without Habibur Rahman Bhuiyan and ors. Vs. Most. Galman approval of the Bangladesh Bank. The submission that the Begum and ors, (Civil). 100. Prof. Muhammad Yunus was removed without affording any opportunity of being heard is contrary to the materials Income Tax Ordinance (XXXVI of 1984) on record, specially when, in the eye of law, he was not Section 184 ‘removed’ rather, he ceased to hold his office of Managing

Indexâ&#x20AC;&#x201D;Civil and Criminal

The law regarding getting the necessary Income Tax Clearance Certificate was amended on 30.06.1992 by section 8(21) of the Finance Act, 1992 (Act No. 21 of 1992) when section 184 of the Income Tax Ordinance 1984 was abolished. From then on it was necessary only to pay 6 percent of the sale price at the time of registration. Even at this point the purchaser did not take any step towards completion of the contract. The liquidated damage is payable by the purchaser. Mahua Khair Vs. Amena Begum Ali Ispahani, (Civil). 68. Mohammedan Law Paragraphs 252, 254 and 268 There are unanimous views of the jurists and authorities that even in the absence of formal proof of a valid marriage, a marriage can be presumed by evidence of conduct and reputation, and the question of consummation forms often an important element in the status of valid marriage. A presumption of consummation is raised from the retirement of the husband and wife, i.e. there should be no third person at the place and that the place should not be a public one, like a public bath, public road, a mosque etc. Where there has been prolonged and continuous cohabitation as husband and wife, in the absence of direct proof a presumption arises that there was a valid marriage. The law permits no specific ceremony for the contractual performance of a marriage: and no religions rites are necessary for contracting a valid marriage. There are even opinions that a marriage may be constituted without any ceremonial and even in the absence of direct proof, indirect proof might suffice. The High Court Division, in the premises, erred in holding that mere living together as husband and wife did not bring it within the bound of marriage. Apart from acknowledgment by either party, if there is continual cohabitation between a man and woman as husband and wife, there is presumptive marriage and legitimacy provided that the parties were not prohibited from intermarrying. The High Court Division based its decision on piecemeal consideration of Mullaâ&#x20AC;&#x2122;s Mohammedan Law and arrived at a decision which is not supported by any of the authors of Mohammedan Law. Most. Momtaz Begum Vs. Anowar Hossain, (Civil). 41. Negotiable Instruments Act (XXVI of 1881) Sections 13, 123A, 138 and 141 The legislative mandate as used in clause (a) of sub-section (2) of Section 123A of the Act of 1881 that when a cheque is crossed "account payee" shall cease to be negotiable means it cannot be negotiated or encashed with any other person except the person in whose favour the same was issued. So, by no means, a crossed cheque "account payee" loose its character as a negotiable one within the meaning of Section 138 of the Act of 1881. Whether the cheque in question was dishonored for the "insufficiency of fund" or for the "dissimilarity of the signature of the drawer on the cheque" as stated in the letter dated 30-08-2009 is a question of fact which can only be thrashed out during the trial. The operation of section 138 of the Act of 1881 cannot be obstracted or in any way, circumvented by mere fact of filing of a suit of by

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the drawer of the dishonored cheque in civil Court. Md. ArifUz-Zaman Vs. State, (Criminal). 25.

Rule of Interpretation It is the cardinal rules of interpretation that interpretation of any provision in isolation without taking into consideration the allied provisions is not permissible. Md. Nazimuddin Vs. Government of Bangladesh, (Civil). 17. State Acquisition And Tenancy Act (XXVIII of 1951) Sections 48(4), 51, 53 and 54 In view of the sections 48 (4), 51 and 55 of the SAT Act, a District Judge or a Subordinate Judge (now Joint District Judge) to be appointed as a Special Judge is not a 'persona designata' but a Court. Any order of the Special Judge is amenable to the High Court Division under section 115 of the Code. Using the word final in section 53 of the SAT Act it will not take away the revisional power of the High Court Division. Government of Bangladesh and others Vs. Abdul Motaleb and others, (Civil). 11. Sections 42, 43 and 44 A close reading of the provisions made in the sections 42,43 and 44 of the Act point to inevitable conclusions that every interest which is liable to be acquired under the Act has to be paid for and that except in the cases of acquisition under Chapter-II of the Act the interests which are acquirable vest in the Government only if assessment of compensation in regard to the same has been made and published as provided in the Act. Record reveals that the suit land has not been included in the Compensation Assessment roll of the area. Therefore, it cannot be contended that the said land has vested in the Government. Government of Bangladesh and others Vs. Abdul Motaleb and others, (Civil). 11. Sections 89 and 96 Since the learned counsel for the appellants gave up the point of defect of parties, it is not at all necessary to dwell upon the same. The appellate court misread as well as failed to consider the material evidence on record and also misconceived the case of the pre-emptor as made out in the pre-emption petition in arriving at the finding of knowledge of the pre-emptor as to transfer in question. It is the settled principle of law that the testimony of a witness cannot be disbelieved only on the ground of relationship if his evidence is otherwise found to be true and withstand the test of cross-examination. The preemptor examined four witnesses in support of knowledge about the transfer in question for the first time in the salish baithak held on 20-03-1998 and such evidence of the witnesses could not be shaken in cross-examination. The pre-empees shall be entitled to get development cost till getting notice of the pre-emption application. The preemptee took false plea regarding serving notice under

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Index—Civil and Criminal

section 89 of the SAT Act. The contesting pre-emptee has failed to prove that he undertook development work in the case land in 1994/1995 rather it supported the case of the pre emptor that such development work was done and the shop rooms were erected after 20-03-1998. The preemptor proved her case of knowledge by four witnesses and she discharged her onus and then it shifted upon the contesting pre-emptee but he failed to discharge the said onus. The development cost was fixed at Tk. 75,000,000 by the High Court Division which appears to be reasonable. The appeal is dismissed without any order as to costs. Md. Habibur Rahman Bhuiyan and ors. Vs. Most. Galman Begum and ors, (Civil). 101 Section 96 The High Court Division having accepted the pre-emptees claim of development, it has impliedly accepted the findings of the appellate Court that the improvement has been made to the knowledge of the pre-emptor at least prior to the date of knowledge. There is thus apparent inconsistency in the judgment of the High Court Division. In the premises, it is apparent that both the trial Court as well as the High Court Division did not apply its’ judicial mind in believing the date of knowledge of the pre-emptor (Md. Habibur Rahman Bhuiyan and ors. Vs. Most. Galman Begum and others, (Civil). 100.

the payment of liquidated damage. Therefore, time was definitely not of the essence of the contract. The vendor did not take any action on or after 08.08.1993 to cancel the agreement. Rather, her acceptance of Tk. 15,00,000.00 of the consideration money on 15.02.1994 has negated the aspect of time of the essence of the contract. According to section 55 of the Contract Act, if it was the intention of the parties that the time should not be of the essence then the contract does not become voidable, but the promisee becomes entitled to receive compensation for the delay in performance of the agreement by the purchaser. It appears that nine and a half years had elapsed from the time of contract till the filing of the suit. The seller is entitled to receive taka two crore by way of compensation. Mahua Khair Vs. Amena Begum Ali Ispahani, (Civil). 68. Sections 89 and 90 Even if the pre-emptee does not raise the points of requirements as laid down in sections 89 and 90 of the SAT act, such requirements of law must be satisfied by the pre-emptor before claiming a right of pre-emption (Per S K Sinha majority view). Md. Habibur Rahman Bhuiyan and ors. Vs. Most. Galman Begum and ors, (Civil). 100.

Supreme Court of Bangladesh (Appellate Division) Rules, 1980 Order XX rule 5 The appellant shall not rely at the hearing on any ground Sections 96 Since the pre-emptor’s witnesses have admitted the pre not specified in his petition of appeal and concise emptees case of improvement of the case land in 1995, the statement without leave of the Court. Nurul Islam pre-emption case is hopelessly barred by limitation as the Chowdhury Vs. Morshedul Alam and others, (Civil) 3. case was filed in 1998. Wakf Ordinance (I of 1962) The pre-emptor's witnesses having admitted the pre- Sections 2(6), 43 and 44 emptees case of improvement of the case land in 1995, the While the writ petitioner, nominated Mutwalli was expecting case having been filed in 1998, there is no doubt that it is for approval of his Mutwalliship, the respondent 2, Wakf hopelessly barred by limitation and the Court of appeal Administrator all on a sudden most illegally issued a Memo below is perfectly justified in believing the pre-emptees dated 07-01-2003 constituting a Managing Committee of 6 case of improvement and construction of the case land. (six) members when the writ petitioner was nominated by the The High Court Division, in the premises, committed a heirs including last Mutwalli, Serajuddin Shah as Mutwalli fundamental error in interfering with the judgment of the when the writ petitioner had been carrying on the day to day appellate Court on the point of limitation. Thus, we find business during ailment of his father, last Mutwalli .The High that the Court of appeal below on a proper assessment of Court Division rightly declared the impugned order to have the evidence on record rightly held that the case is been passed without lawful authority and setting aside the same directing the Administrator of Wakf to appoint the writ hopelessly barred by limitation. Md. Habibur Rahman petitioner as the Mutwalli of the Wakf Estate to manage the Bhuiyan and others Vs. Most. Galman Begum and others, same. It appears that appointment of Mutwalliship in the (Civil). 100. Specific Relief Act (I of 1877) Section 12 Contract Act (IX of 1872) Section 55 Although it was stipulated in the agreement that the contract for sale should be completed within a period of one year, the breach of such condition was sanctioned by

absence of any deed has been continued through linenal decendants. The Administrator of wakf has althrough been recognizing the Wakf a private Wakf and the right of Mutwalliship is belonging to the decendants of the great saint and the Wakf is being maintained through the Mutwalli nominated by the said beneficiaries of the Wakf. Alhaj Md. Chowdhury Alam and others Vs. Md. Nairuddin Shah and others, (Civil) 1.

STATUTE INDEX, 2012 High Court Division of the Supreme Court of Bangladesh Acquisition and Requisition of Immovable Property Ordinance (II of 1982) Arbitration Act (X of 1940) Artha Rin Adalat Ain (VIII of 2003) Artha Rin Adalat Ain (IV of 1990) (Repealed) Arms Act (XI of 1878) Bangladesh Energy Regulatory Commission Act (XIII of 2003) Bangladesh Biman Corporation Employees (Service) Regulation, 1979) Bengal Tenancy Act (VIII of 1885) Bangladesh legal Practitioners and Bar Council Rules, 1972 Board of Intermediate and Secondary (Managing Committee of the Recognized NonGovernmental Secondary School) Regulation, 1977 Code of Civil Procedure (V of 1908 Code of Criminal Procedure (V of 1898) Constitution of Bangladesh, 1972 Dhaka Metropolitan Police Ordinance, 1976 Evidence Act (I of 1872) Electoral Rolls Act (Act No. 6 of 2009) Easement Act (V of 1882) Family Courts Ordinance (XVII of 1985) General Clause Act (X of 1897) Income Tax Ordinance (XXXVI of 1984) Law Reforms Ordinance (X of 1984) Limitation Act (IX OF 1908) Motor Vehicles Ordinance (LV of 1983) Nari-O-Shishu Nirjatan Daman Ain ( V of 2000) Negotiable Instruments Act (XXVI of 1881) Partnership Act (IX of 1932) Premises Rent Control Ordinance (XX of 1963) Public Demands Recovery Act (III of 1913) Penal Code (XLV of 1860) Public Procurement Act (xxiv of 2006) Public Procurement Act 2008 Police Regulation Bengal, 1943 Police Act (V of 1861) Police Officer (Special Provision) Ordinance (LXXXIV of 1976) President Order No.46 of 1972 Securities Exchange Ordinance (XVII of 1969) Securities Exchange Ordinance (XVII of 1964) Specific Relief Act (I of 1877) Specific Relief Act (I of 1877) State Acquisition and Tenancy Act (XXVII of 1951) Transfer of property Act (IV of 1882) Value Added Tax Act (XXII of 1991) Value Added Tax Rules, 1991 gva¨wgK I D”P gva¨wgK wk¶v †evW©, PÆMÖvg (gva¨wgK I D”P gva¨wgK ¯—‡ii †emiKvix wk¶v cÖwZôv‡bi Mfviwbs ewW I g¨v‡bwRs KwgwU) cÖweavbgvjv, 2009|

The

LAWYERS & JURISTS Table of Cases of the High Court Division of the Supreme Court of Bangladesh Marchâ&#x20AC;&#x201D;December A.K.M. Fazlul Karim Vs. The Government of Bangladesh, (Spl. Original). --Arab Bangladesh Bank Ltd. Vs. Mr. Md. Salauddin and others, (Civil). --BGP Inc., China National Petroleum Corporation Vs. Bangladesh and ors., (Spl. Original). --Dr. Md. Shahjahan Advocate Vs. Election Commission and others, (Spl. Original). --Jharna Begum and others Vs. State, (Criminal) --Government of Bangladesh Vs. Abdul Aziz, (Civil). --Government of Bangladesh Vs. Kothari Fermentation and Biochem Ltd. (Civil) --Gopinath Das & others Vs. The Government of Bangladesh and another, (Civil) --Kartic Das Gupta Vs. Election Commission and another, (Spl. Original). --LAWDEV (Bangladesh) Vs. The Government of Bangladesh and another, (Spl. Original). --Maisha Corporation (Pvt.) Ltd. Vs. Bangladesh Sheikh Mujib Medical University, (Spl. Original). --Marzia Tauhida Rahman and others Vs. Managing Director and CEO, Biman, (Spl. Original). ----Md. Ayub Hossain Khan Vs. The Government of Bangladesh and another. (Spl. Original). Md. Foyez Sarkar and another Vs. Md. Rois Uddin died his heirs, (Civil) --Md. Mahfuzur Rahman and another Vs. Government of Bangladesh and others (Spl. Original). --Md. Nazir Hossen and others Vs. Adv. Feroz Md. Faruque and another, (Civil) --Md. Ruhul Amin and others Vs. Bangladesh and others, (Spl. Original). --Mrs. Nazma Parveen Vs. The Lalmatia Mohila College and others, (Spl. Original). ----M/S HMR International Vs. Commissioner of Customs, Jessore and others, (Spl. Original). M/S Saudi-Bangladesh Services Company Ltd. Vs. Saudi Arabian Airlines Corp. (Orl. Sta.) --Md. Shah Alam Vs. Bangladesh Water Development Board and others, (Civil) --Nazrul Islam Rupoq Vs. Board of Intermediate and Secondary Education, Chittagong and others, (Spl. Orl.) ----PHP Float Glass Ind. Ltd. Vs. Commissioner of Customs Chittagong and ors. (Spl. Orl.) Pubali Bank Ltd. Vs. M/S Amin Iqbal Corporation and other, (Civil) --Rathindra Lal Dhar & others Vs. The State and another, (Crl. Misc.) --Sarwar Kamal Vs. The State, (Crl. Revision). --Startus Construction Company Vs. Government of Bangladesh, (Orl. Sta.) --Taher Ahmed Siddiqu Vs. Government of Bangladesh and others, (Spl. Original) --The State Vs. Md. Rayhanul Islam Khan alias Rayhan and 2 others. (Civil) --Zahida Ahmed (Liza) Vs. Syed Noor Uddin Ahmed and another, (Spl. Original) ---

97 1 268 568 643 68 411 35 45 21 292 57 277 89 444 641 65 161 594 506 165 179 625 455 86 516 325 649 73 468

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Code of Civil Procedure (V of 1908) Order XXXIX, rule 2(3) It appears that the plaintiff opposite parties have failed to prove the allegation of violation by adducing corroborative or reliable evidence that the defendantpetitioners disobeyed the order of injunction. Md. Nazir Hossen and others Vs. Adv. Feroz Md. Faruque and another, (Civil) 641. Code of Civil Procedure (V of 1908) Order XLI, rule 31 The Court of Appeal below without adverting the material findings of the trial Court set aside the order of the trial Court and sentenced the petitioners to undergo civil imprisonment for 15 days which is not a proper judgment of reversal. Md. Nazir Hossen and others Vs. Adv. Feroz Md. Faruque and another, (Civil), 641. Constitution of Bangladesh, 1972 Article 102 (1) and 2(a) (1) Although the judgment of the Court of Settlement has not been challenged by the government but it is apparent from the notings and documents in the official file that for reasons best known to some concerned officials, the said judgment was allowed to remain unchallenged despite directives from the top two officials of the Ministry of Works to file a writ petition against the said judgment. The entire episode appears, ex-facie, to be tainted with manipulation, distortion and falsity, although, the real and only beneficiary of the entire exercise is none other than the petitioner himself. The petitioner has prayed for a direction upon the respondents for implementation of the judgment passed by the Court of Settlement. Before endorsing the judgment in question, the Court should be satisfied that the said judgment is based upon sound legal foundation. It appears that a serious fraud has been committed by way of manipulation of the official file, distortion of documents and last, but not least, by making misleading, false and incorrect statements before the Court of law. Accordingly the Rule is discharged. Taher Ahmed Siddiqu Vs. Government of Bangladesh and others, (Spl. Original) 649. Nari-o-Shishu Nirjaton Daman Ain (VIII of 2000) Section 11 (ga)/30. Code of Criminal Procedure (V of 1898) Section 342 It appears that at the time of examination under section 342 of the Code of Criminal Procedure the trial court failed to put the incriminating evidence against the convict-

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INDEX

appellants for the purpose of enabling them to explain the circumstance and thereby the convict-appellants have been highly prejudiced. There is no legal evidence to convict the appellants. The prosecution witnesses are almost family members of the victim. The learned Judge has not applied his Judicial mind in passing the order of conviction and sentence, as such, the same is liable to be set aside. Jharna Begum and 643 others Vs. State, (Criminal). Words and phrases Chance Witness A chance witness is one who claimed to be present at the place of occurrence at the time of occurrence when and where he is not normally expected to be present. Jharna Begum and others Vs. State,(Criminal) 643.

Editor: Advocate Borun Kumar Biswas, Mobile: 01711-354773, Printed & Published by : A. M. Masum, Bar-at-Law, M.L. -Hotel Tower Ltd. (10th Floor), 208, Shahid Sayed Nazrul Islam Saroni, Bijoy Nagar, Dhaka-1000, Bandhu Printing Press, 149, R. K. Mission Road, Motijheel, Dhaka-1000, Correspondent Address: Md. Nazrul Islam, Manager, LNJ Sales Center, 64/C/3, R. K. Mission Road, Gopibag, Dhaka1203, Bangladesh. Mobile: 01913-775750, 01199-047076, E - m a i l: a d m i n@ la w y e r s n j u r i s t s . c o m

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04.01

04.07

Bangladesh Statutes

129

mvg½m¨c~Y© bvgKiY †KvW (H. S. Code)

cY¨ mvgMÖxi weeib (Description of goods)

(2)

(3)

0305.39.90 0305.41.90 0305.42.90 0305.43.90 0305.44.90 0305.49.90 0305.51.90 0305.59.90 0305.61.90 0305.62.90 0305.63.90 0305.64.90 0305.69.90 0305.71.90 0305.72.90 0305.79.90 0307.11.90 0307.19.90 0307.21.90 0307.29.90 0307.31.90 0307.39.90 0307.41.90 0307.49.90 0307.51.90 0307.59.90 0307.60.90 0307.71.90 0307.79.90 0307.81.90 0307.89.90 0307.91.90 0307.99.90 0401.10.90 0401.20.90 0401.40.90 0401.50.90 0407.11.00 0407.19.00

খালকযুk aথবা খালক ছাড়ােনা , জীবn, তাজা, ঠা া, িহমািয়ত, শুকনা, লবনাk বা লবন পািনেত সংরিkত জাতীয় pাণী; শামুক বা কাঁকড়া জাতীয় pাণী ব তীত aন ান জলজ aেমরুদnী pাণী জীবn তাজা, ঠা া, িহমািয়ত, শুকনা, লবনাk বা লানা পািনেত সংরিkত (2.5 কিজ পযn মাড়ক বা নজাত ব তীত)

দুধ eবং ননী, ঘনীভূ ত নয় বা িচিন বা aন কান িমি জাতীয় পদাথ িমি ত নেহ (2.5 কিজ পযn মাড়ক বা নজাত ব তীত)

খালকসহ পািখর িডম, তাজা, সংরিkত বা রnনকৃ ত

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mvg½m¨c~Y© bvgKiY †KvW (H. S. Code)

cY¨ mvgMÖxi weeib (Description of goods)

(2)

(3)

04.09

0407.21.00 0407.29.00 0407.90.00 0409.00.90

04.10

0410.00.90

05.01

িশরনামার aধীেন সকল কাডসমূহ ”

05.02 ০৫.০৪

িশরনামার aধীেন সকল কাডসমূহ

05.05

05.07

”

05.08

িশরনামার aধীেন সকল কাডসমূহ

05.10

িশরনামার aধীেন সকল কাডসমূহ

05.11

”

06.01

”

06.02 07.01

” 0701.10.90 0701.90.19 0701.90.29 0702.00.19 0702.00.29 0703.10.19

07.02 07.03

pাকৃ িতক মধু (2.5 কিজ পযn মাড়ক বা নজাত ব তীত) aন e anভু k বা বিণত হয় নাi পশু হiেত udু ত eiরূপ ভাজ সামgী (2.5 কিজ পযn মাড়ক বা নজাত ব তীত) apিkয়াজাত মানুেষর চু ল, ধৗত বা পািলশ করা হuক ; মানুেষর চু েলর বজ , শুকর ছানা বা পুরষু শুকেরর লাম eবং চু ল; ব াজ ার eর লাম eবং bাশ তয়ারীেত ব বহার uপেযাগী aন ান লাম, বা eiরূপ চু ল বা লােমর apিkয়াজাত বিজত aংশ aন ান পশুর (মাছ ব তীত) ant, মূtাশয় , পাকsলী, সmূন aথবা uহার খি ত aংশ (apিkয়াজাত) পkীর চামড়া eবং aন ান aংশ , পালক aথবা নরম পালক o পালেকর aংশ eবং নরম পালকসহ (পালেকর ধার ছাটােনা হuক বা না হuক), পির রণ , রাগ জীবানু শুন করণ বা সংরkণ uপেযাগীকরণ ব তীত aন কানভােব pিkয়াজাত নেহ; পালক বা পালেকর aংশ িবেশেষর গুড়া eবং বজ হািতর দাঁত, কcেপর খালক, িতিমর চায়াল o চায়ােলর চু ল (whalebone hair) , হিরেণর িশং, পােয়র খুর, নখ, থাবা eবং পািখর ঠাট, apিkয়াজাত aথবা সাধারণভােব তরী িকn স কভােব কিতত নেহ, ei জাতীয় পেণ র গুিড় eবং বজ pবাল eবং সমজাতীয় dব , apিkয়াজাত বা সাধারণভােব তরী িকn aন কানভােব pিkয়াজাত নেহ; শামুক, কাঁকড়া বা eিকেনাডামা eবং কাটলেবান , pিkয়াজাত aথবা সাধারনভােব তরী িকn স কভােব কিতত নেহ; eiরূপ পেণ র গুড়া o বিজত aংশ e ামবারগীস, ক াসেটািরয়াম , িসেভট eবং কsরী (মাs); ক ানথারাiড, (apিkয়াজাত) িপt, শুকনা হuক বা না হuক; ভষজ dব psেত ব ব ত , gিn eবং aন ান pাণীজ পণ , তাজা, ঠা া, িহমািয়ত aথবা সামিয়কভােব সংরিkত aন e বিণত বা anভু k হয় নাi eiরূপ pাণীজাত পণ (2.5 কিজ পযn মাড়ক বা নজাত ব তীত); Customs Act eর First Schedule eর Chapter 1 aথবা 3 e বিণত মানুেষর ভােগর aেযাগ মৃত pাণী কn, কnযুk মূল,করসম, kাuনস eবং বৃেkর sূ ল আনুভূিমকা কাn pবৃ্দ pবৃিdশীল বা ফু ল যুk; িচেকাির uিdদ eবং Customs Act eর First Schedule eর Heading No. 12.12 eর আoতাধীন মূলসমূহ ব াতীত aন ান মূল aন ান জীবn uিdদ (মূলসহ), কা ং eবং টু করা, মাশরুেমর চারা আলু, তাজা aথবা ঠাnা (2.5 কিজ পযn মাড়ক বা নজাত ব তীত);

টেমেটা, তাজা aথবা ঠাnা (2.5 কিজ পযn মাড়ক বা নজাত ব তীত); পঁয়াজ , শ ালট, রসুন, িলকs eবং aন ান ei জাতীয় শাকসিb, তাজা aথবা ঠাnা

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07.06 07.07 07.08

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07.10

Bangladesh Statutes

131

mvg½m¨c~Y© bvgKiY †KvW (H. S. Code)

cY¨ mvgMÖxi weeib (Description of goods)

(2)

(3)

0703.10.29 0703.20.90 0703.90.90 0704.10.90 0704.20.90 0704.90.90 0705.11.90 0705.19.90 0705.21.90 0705.29.90 0706.10.90 0706.90.90 0707.10.90 0708.10.90 0708.20.90 0708.90.90 0709.20.90 0709.30.90 0709.40.90 0709.51.90 0709.59.90 0709.60.19 0709.60.99 0709.70.90 0709.91.90 0709.92.90 0709.93.90 0709.99.90 0710.10.90 0710.21.90 0710.22.90 0710.29.90 0710.30.90 0710.40.90 0710.80.90 0710.90.90

(2.5 কিজ পযn মাড়ক বা নজাত ব তীত)

বাঁধাকিপ, ফু লকিপ o মাথাযুk bকিল, কািহলািভ, কiল eবং ei জাতীয় ভাজ bািসকাস, তাজা aথবা ঠাnা (2.5 কিজ পযn মাড়ক বা নজাত ব তীত); লটু স eবং িচেকাির, তাজা aথবা ঠা া (2.5 কিজ পযn মাড়ক বা নজাত ব তীত)

গাজর , শালগম, সালাদ িবটমূল, স ালিসফাi, সেলিরয়াক, মূলা eবং ei জাতীয় ভাজ মূল, তাজা aথবা ঠা া (2.5 কিজ পযn মাড়ক বা নজাত ব তীত) শসা eবং kীরা, তাজা aথবা ঠা া (2.5 কিজ পযn মাড়ক বা নজাত ব তীত) িশmাকার শাকসিb, খালস যুk aথবা খালস ছাড়ােনা , তাজা aথবা ঠা া (2.5 কিজ পযn মাড়ক বা নজাত ব তীত) aন ান শাকসিb, তাজা aথবা ঠা া (2.5 কিজ পযn মাড়ক বা নজাত ব তীত)

সবিজ (বা ািয়ত বা গরম পািনেত ফাতােনার মাধ েম রnনকৃ ত হuক বা না হuক), িহমািয়ত (2.5 কিজ পযn মাড়ক বা নজাত ব তীত)

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mvg½m¨c~Y© bvgKiY †KvW (H. S. Code)

cY¨ mvgMÖxi weeib (Description of goods)

(2)

(3)

07.12

0712.20.90 0712.31.90 0712.32.90 0712.33.90 0712.39.90 0712.90.10 0712.20.99 0713.10.90 0713.20.90 0713.31.90 0713.32.90 0713.33.90 0713.34.90 0713.35.90 0713.39.90 0713.40.90 0713.50.90 0713.60.90 0713.90.90 0714.10.90 0714.20.90 0714.20.90 0714.20.90 0714.20.90 0714.20.90 0714.20.90 0813.10.90 0813.20.90 0813.30.90 0813.40.90 0813.50.19 0813.50.99

শুকনা শাকসবিজ, সmূণ , কিতত , ফািল, খিnত বা গুড়া , িকn uহার চাiেত aিধক psতকৃ ত নেহ (2.5 কিজ পযn মাড়ক বা নজাত ব তীত)

07.13

07.14

08.13

09.04

09.05 09.06

0904.11.90 0904.21.90 0904.22.90 0905.10.90 0905.20.90 0906.11.90 0906.19.90

শুকনা িশmাকার শাকসবিজ খালস বা খাসা ছাড়ােনা aথবা িdখি ত হuক বা না হuক) (2.5 কিজ পযn মাড়ক বা নজাত ব তীত)

ম ািনoক, a ারারুট, সােলপ, জারুজােলম ডাঁটাগাছ (Artichokes), িমি আলু eবং সমজাতীয় মুল eবং কn, uc শকরা বা iনসুিলন uপাদানযুk, তাজা aথবা শুকনা, ফািল aথবা kু d দলার আকৃ িতর হuক বা না হuক; সাগু তরু মjা (2.5 কিজ পযn মাড়ক বা নজাত ব তীত)

08.01 হiেত 08.06 ণীভু k ফল ব তীত aন ান শুকনা ফল, Customs Act eর First Schedule eর Chapter 8 eর aনভু k বাদাম aথবা শুকনা ফলসমূেহর িম ণ (2.5 কিজ পযn মাড়ক বা নজাত ব তীত)

গাল মিরচ, চূ ণ aথবা দলােনা নেহ (2.5 কিজ পযn মাড়ক বা নজাত ব তীত)

ভ ািনলা (2.5 কিজ পযn মাড়ক বা নজাত ব তীত) দারুিচিন eবং দারুিচিন গােছর ফু ল, চূ ণ বা দলােনা নেহ (2.5 কিজ পযn মাড়ক বা নজাত ব তীত)

I LNJ (2012)

Bangladesh Statutes

133

wkibvgv msL¨v (Haeding No.) (1)

mvg½m¨c~Y© bvgKiY †KvW (H. S. Code)

cY¨ mvgMÖxi weeib (Description of goods)

(2)

(3)

09.07

0907.10.90 0907.20.90 0908.11.90 0908.12.90 0908.21.90 0908.22.90 0908.31.90 0908.32.90 0909.21.90 0909.21.90 0909.21.90 0909.21.90 0909.21.90 0909.21.90 0910.11.90 0910.12.90 0910.20.90 0910.30.90 0910.91.91 0910.91.99 0910.99.90 1001.11.90 1001.19.90 1001.91.90 1001.99.90 1002.10.10 1002.10.90 1002.90.90 1003.10.10 1003.10.90 1003.90.90 1004.10.10 1004.10.90 1004.90.90 1005.10.10 1005.10.90 1005.90.10 1005.90.90 006.10.10 1006.10.90 1007.10.10 1007.10.90

09.08

09.09

09.10

10.01

10.02

10.03

10.04

10.05

10.06 10.07

লব (সmূণ ফল, লব বা কাn) (2.5 কিজ পযn মাড়ক বা নজাত ব তীত) জায়ফল , জtী, eলাচী (2.5 কিজ পযn মাড়ক বা নজাত ব তীত)

মৗরী aথবা ব ািডয়ান, ফেনল, ধিনয়া, িজরা, শা-িজরা বা জুিনপার (2.5 কিজ পযn মাড়ক বা নজাত ব তীত)

Av`v, Rvdbvi, njy`, _vBg, †ZhcvZv, Kvwi Ges Ab¨vb¨ gmjv (2.5 †KwR ch©š— †gvoK ev wUbRvZ e¨ZxZ)

Mg Ges †gmwjb (2.5 †KwR ch©š— †gvoK ev wUbRvZ e¨ZxZ)

ivB

evwj©

f‚Æv

avb †mviNvg km¨

134

I LNJ (2012)

Bangladesh Statutes

wkibvgv msL¨v (Haeding No.) (1)

mvg½m¨c~Y© bvgKiY †KvW (H. S. Code)

cY¨ mvgMÖxi weeib (Description of goods)

(2)

(3)

1007.90.90 10.08

12.01 12.02

12.04 12.05 12.06 12.07

12.09 12.10 12.11

1008.10.90 1008.21.90 1008.29.90 1008.30.90 1008.40.90 1008.50.90 1008.60.90 1008.90.90 1201.10.90 1201.90.90 1202.30.90 1202.41.90 1202.42.90 1204.00.90 1205.10.90 1205.90.90 1206.00.90 1207.10.90 1207.21.90 1207.29.90 1207.30.90 1207.40.90 1207.50.90 1207.60.90 1207.70.90 1207.91.90 1207.99.90 wkibvgvi Aax‡b mKj †KvWmg~n 1210.10.90 1211.20.90 1211.30.90 1211.40.90 1211.90.19 1211.90.29 1211.90.99

evRiv, f‚Æv, K¨vbvivB exR; Ab¨vb¨ Lv`¨ km¨ (2.5 †KwR ch©š— †gvoK ev wUbRvZ e¨ZxZ)

mqvweb, P‚Y© A_ev AP‚Y© (2.5 †KwR ch©š— †gvoK ev wUbRvZ e¨ZxZ) Pxbv ev`vg, †Lvjm ev †Lvjmwenxb, fvRv bq A_ev Ab¨fv‡e iÜbK…Z b‡n (2.5 †KwR ch©š— †gvoK ev wUbRvZ e¨ZxZ) wZwm, fv½v nDK ev bv nDK (2.5 †KwR ch©š— †gvoK ev wUbRvZ e¨ZxZ) ¯^l©c (Rape seed) A_ev †Kvjhv exP, P‚Y© A_ev AP‚Y© (2.5 †KwR ch©š— †gvoK ev wUbRvZ e¨ZxZ) m~hg© yLx dz‡ji exR, P‚Y© A_ev AP‚Y© (2.5 †KwR ch©š— †gvoK ev wUbRvZ e¨ZxZ) Ab¨vb¨ ˆZj exR Ges ˆZj hy³ dj, P‚Y© A_ev AP‚Y© (2.5 †KwR ch©š— †gvoK ev wUbRvZ e¨ZxZ)

ec‡bi Rb¨ e¨eüZ exR, dj Ges mgRvZxq exR¸wU ZvRv A_ev ïKbv nc †KvY, `jv‡bv, ¸ov, ¶z`ª ewoi ev jycywjb AvKv‡ii b‡n (2.5 †KwR ch©š— †gvoK ev wUbRvZ e¨ZxZ) e„¶ A_ev e„‡¶i Ask (exR Ges djmn), g~jZt myMwÜ ˆZix, Jla ˆZix A_ev KxU cZ½ I QÎvK webvk A_ev mgRvZxq Kv‡R e¨eüZ nq, ZvRv A_ev ïKbv, KwZ©Z, P‚Y© A_ev ¸ov nDK ev bv nDK (2.5 †KwR ch©š— †gvoK ev wUbRvZ e¨ZxZ)

I LNJ (2012)

Bangladesh Statutes

135

wkibvgv msL¨v (Haeding No.) (1)

mvg½m¨c~Y© bvgKiY †KvW (H. S. Code)

12.12

1212.21.19 1212.29.19 1212.91.90 1212.92.90 1212.93.90 1212.94.90 1212.99.19

12.13

12.13.00.90

Lv`¨ k‡m¨i LoKzUv Ges †Lvmv, †Kvbfv‡e cÖwµqvRvZ b‡n, KwZ©Z `wjZ, wcó A_ev ¶`ª ewoi AvKv‡i nDK ev bv nDK (2.5 †KwR ch©š— †gvoK ev wUbRvZ e¨ZxZ)

12.14

1214.10.90

myBWm, g¨vs‡Mvìm, cï Lv‡`¨i Rb¨ Mv‡Qi g~j, Lo, jy‡mib (Avjdvjdv), ‡K¬vfvi, †mBb‡db, d‡iR †KBj, jycvBb, †fUP I Ab¨vb¨ mgRvZxq cï Lv`¨, ewo AvKv‡i nDK ev bv nDK (2.5 †KwR ch©š— †gvoK ev wUbRvZ e¨ZxZ)

(2)

1214.90.90 13.01

wkibvgvi Aax‡b mKj †KvWmg~n

13.02

cY¨ mvgMÖxi weeib (Description of goods) (3) †j‡Kv÷ mxg, mvgyw`ªK AvMvQv Ges Ab¨vb¨ mgy`ª ˆkevj, myMvi exU Ges B¶z, ZvRv A_ev ïKbv, `jv‡bv nDK ev bv nDK; d«yU †÷vb Ges Kvi‡bj Ges Ab¨vb¨ mwâ RvZxq cY¨mn (wP‡Kvwiqvg B›UvBevm m¨vwUfvg) ai‡Yi fvRv bq GBiƒc wPK¨vwi g~j¨mg~n cÖv_wgKfv‡e gvby‡li †fv‡Mi Rb¨ e¨eüZ Ab¨Î ewb©Z b‡n A_ev Aš—f©z³ bq (2.5 †KwR ch©š— †gvoK ev wUbRvZ e¨ZxZ)

jv¶v; cÖvK…wZK Mvg, iRb, Mvg-iRb Ges myMÜ e„¶ wbh©vm kvKmwâi im Ges wbh©vm, †cKwUK RvZxq c`v_©mg~n †cKwU‡bU Ges †cK‡UU; kvKmwâ RvZxq cY¨ nB‡Z cÖvß AvMvi-AvMvi Ges Ab¨vb¨ e„¶R AvVv we‡kl ¸Yv¸Y cwiewZ©Z nDK ev bv nDK

14.01

kvKmwâ mvgMÖx cÖv_wgKfv‡e webywbi Rb¨ e¨eüZ (h_v evuk, †eZ, †eYyevuk, bjLvMov, DB‡jv Mv‡Qi Wvj, †iwdqv, cwi®‹vi, ïå A_ev is Kiv, Lv`¨ k‡m¨i LoKzUv, Ges Mv‡Qi AvVv‡jv Qvj)

14.04

1404.20.90 1404.90.19 1404.90.99

Ab¨Î ewY©Z A_ev Aš—f©z³ bq GBiƒc kvK-mwâi ˆZix mvgMÖx (2.5 †KwR ch©š— gvoK ev wUbRvZ e¨ZxZ)

23.01

2301.10.90 2301.20.10 2301.20.90

gvQ ev †LvjKhy³ RjR cÖvbx, kvgyK ev A‡gi“`Ûx RjR D™¢x` ev cÖvbxi gvsm ev bvwof‚woi gq`v km¨P‚Y© gq`v, gvby‡li †fv‡Mi A‡hvM¨; MwjZ Pwe©i Mv` (2.5 †KwR ch©š— gvoK ev wUbRvZ e¨ZxZ)

23.08

2308.00.00

Ab¨Î ewY©Z ev Aš—f³ z© nq bvB Ggb Mevw` cïi Lv`¨ wnmv‡e e¨eüZ mewR mvgMÖx I mwâi ewR©Z Ask, kvK-mwâi Aewkóvsk I Dnvi DcRvZ, `jvi AvKv‡i nDK ev bv nDK

25.05

2505.10.00

cÖvK…wZK evwj, mKj cÖKvi is Kiv nDK ev bv nDK; Customs Act Gi First Schedule Gi Chapter 26 G †kªbxfz³ b‡n Ggb avZz AvwkªZ evwj|

40.01

4001.30.00

cÖv_wgK Ae¯’vq A_ev †c−U, wkU ev KvUv UzKivi Ae¯’vq iw¶Z, evjvUv, MvUvcvP©v, MvBqyj, wPKj Ges mgRvZxq cÖvK…wZK AvVv|

136

Bangladesh Statutes

I LNJ (2012)

wkibvgv msL¨v (Haeding No.) (1)

mvg½m¨c~Y© bvgKiY †KvW (H. S. Code)

41.01

wkibvgvi Aax‡b mKj †KvWmg~n

41.02

†fov ev †fovi ev Pvi KvuPv Pvgov (ZvRv A_ev jeYv³, ïKbv, P‚Y© ev GwmW Øviv cwi®‹…Z ev Ab¨fv‡e msiw¶Z, wKš‘ cvKv Kiv b‡n wjLv ev Abyiƒc Kv‡Ri Dc‡hvMx b‡n ev cieZ©x ch©v‡qi Rb¨ cÖ¯‘Z GBiƒc b‡n), ckghy³ A_ev KwZ©Z nDK ev bv nDK, mvgÄm¨c~Y© bvgKib c×wZi Dci wfwË Kwiqv Customs Act Gi First Schedule Gi Chapter 41 Gi Note 1(c) nB‡Z hvnv ev` †`Iqv nBqv‡Q Zvnv e¨ZxZ

41.03

wkibvgvi Aax‡b mKj †KvWmg~n

Ab¨vb¨ cïi KvuPv Pvgov (ZvRv A_ev jeYv³, ïKbv, P‚Y© ev GwmW Øviv cwi®‹…Z ev Ab¨fv‡e msiw¶Z, wKš‘ cvKv Kiv b‡n wjLv ev Abyiƒc Kv‡Ri Dc‡hvMx b‡n ev cieZ©x ch©v‡qi Rb¨ cÖ¯‘Z GBiƒc b‡n), †jvghy³ A_ev KwZ©Z nDK ev bv nDK,mvgÄm¨c~Y© bvgKiY c×wZi Dci wfwË Kwiqv Customs Act Gi First Schedule Gi Chapter 41 Gi Note 1(b) or 1(c) nB‡Z hvnv ev` †`Iqv nBqv‡Q Zvnv e¨ZxZ

43.01

cïi ckgy³ KvuPv Pvgov (gv_v, †jR, _vev Ges Ab¨vb¨ LwÛZ Ask ev UzKiv, ckgx †cvkvK ˆZix‡Z e¨env‡ii Dchy³), 41.01, 41.02 A_ev 41.03 wkibvgfz³ KvuPv Pvgovmg~n e¨ZxZ

44.01

4401.10.00

R¡vjx KvV, ¸wo, we‡jU, Wvj, d¨vMvU ev Abyiƒc AvK…wZ m¤cbœ KvV

4401.31.00 4401.39.00

Kv‡Vi dvwj ev KYv, Kv‡Vi ¸wo I Kv‡Vi eR¨© Ges eR©Zvsk, ¸wo, weª‡KU, †c‡jU ev Abyiƒc AvK…wZ‡Z wcwÛfzZ nDK ev bv nDK

44.03

wkibvgvi Aax‡b mKj †KvWmg~n

Agm„Y (rough) KvV, Qvj, Qvovb nDK ev bv nDK A_ev †PivB KvV A_ev mvaviYfv‡e Pvi‡KvYvK…wZ

45.01

cÖvK…wZK wQwc, KvuPv A_ev mvaviYfv‡e cÖ¯‘ZK…Z; e¨envi A‡hvM¨ wQwc P‚Y©, KwYKvKvi A_ev `jv‡bv wQwc

50.01

†ikg ¸wU cvKvBevi Dc‡hvMx

51.01

Dj, cwi¯‹…Z ev AvuPov‡bv (combed) b‡n

51.02

cïi †jvg, m~¶è ev †gvUv, cwi¯‹…Z ev AvuPov‡bv b‡n

51.04

Dj, ev m~¶è A_ev †gvUv cïi †jv‡gi Mvi‡bUK…Z ÷K

52.01

Zzjv, cwi¯‹vi ev AvuPov‡bv e¨ZxZ

53.03

5303.10.00

(2)

cY¨ mvgMÖxi weeib (Description of goods) (3) Mevw` cï ev Ak¦Zzj¨ cïi KvuPv Pvgov (ZvRv A_ev jeYv³, ïKbv, P‚Y© Øviv cwi®‹Z … ev Ab¨fv‡e msiw¶Z, wKš‘ cvKv Kiv b‡n wjLv ev Abyiƒc Kv‡Ri Dc‡hvMx b‡n ev cieZ©x ch©v‡qi Rb¨ cÖ¯‘Z GBiƒc b‡n), †jvg D_v‡bv A_ev KwZ©Z nDK ev bv nDK|

KvuPv cvU|"

86| 1991 Gi 22 bs AvB‡bi wØZxq Zdwm‡ji cÖwZ¯’vcb |- D³ AvB‡bi wØZxq Zdwm‡ji cwie‡Z© wbæiƒc wØZxq Zdwmj cÖwZ¯’vwcZ nB‡e, h_vt-

I LNJ (2012)

Bangladesh Statutes

137

"wØZxq Zdwmj (aviv 3 `ªóe¨) g~j¨ ms‡hvRb Ki nB‡Z Ae¨viwZcÖvß †mevmg~n 1| Rxeb avi‡Yi Rb¨ †gŠwjK †mevt (K) K…wl Rwg cÖ¯‘ZKiY I Kl©b; (L) K…wl Rwg‡Z †mP cÖ`vb; (M) K…wl Rwg‡Z †cvKvgvKo Ges evjvBbvkKvix Kg©KvÛ; (N) K…wl cY¨ msi¶Y ev ¸`vgRvZKiY (wngvMvi I cY¨vMvi e¨ZxZ); (O) Lv`¨ km¨ kvK-mwâ BZ¨vwì KZ©b ev evQvB ev †gvoKRvZKiY; (P) K…wl exR msi¶Y I weZiY (wngvMvi I cY¨vMvi e¨ZxZ); (Q) cï-cvwLi gvsm msi¶Y ev ¸jvgRvZKiY (wngvMvi I cY¨vMvi e¨ZxZ); (R) grm¨, RjRcÖvbx I RjRm¤c` AvniY; (S) grm¨, RjRcÖvbx I RjRm¤c` msi¶Y ev ¸`vgRvZKiY (wngvMvi I cY¨vMvi e¨ZxZ); 2| mgvR Kj¨vbg~jK †mevt (K) miKvi KZ©K … cÖ`Ë wPwKrmv I ¯^v¯’¨ †mev; (L) †emiKvix ch©v‡q cÖ`Ë wPwKrmv I ¯^v¯’¨ †mev; (M) miKvi KZ©…K cÖ`Ë wk¶v I cÖwk¶Y; (N) cwi‡ek `~lb‡ivaKvix Kvh©µg; (O) eëmvwqK D‡Ï‡k¨ cwiPvwjZ bq Ggb cybe©vmbg~jK Kvh©µg; (P) eëmvwqK D‡Ï‡k¨ cwiPvwjZ bq Ggb mvgvwRK Dbœqbg~jK Kvh©µg; (Q) eq¯‹ wbevm/cybe©vmb †K›`ª I PvBì †Kqvi cÖwZôvb; (R) miKv‡ii A_©vq‡b cwiPvwjZ M‡elbv Kvh©µg (KÝvë¨vÝx dvg© I mycvifvBRvix dvg© I Rwic ms¯’v e¨ZxZ)| 3| ms¯‹…wZ mswk−ó †mevt (K) †iwWI I †Uwjwfkb m¤cÖPvi (wfwWI K¨v‡mU mc, wfwWI †Mg mc, wfwWI I AwWI †iKwW©s mc, weÁvcYx ms¯’v, weÁvcb cÖPviYv Ges DcMÖn P¨v‡b‡ji gva¨‡g weÁvcb cÖPviKvix e¨ZxZ); (L) cy¯—K, msev`cÎ, g¨vMvwRb I miKvwi †M‡RU Qvcv I cÖKvkbv (QvcvLvbv I evuavB ms¯’v e¨ZxZ); (M) wkíKg©, mvs¯‹…wZK Kg©KvÛ, A‡ckv`vix †Ljvayjv, A‡ckv`vix µxov cÖwZ‡hvwMZv cwi‡ekK e¨ZxZ);

(‡Ljvayjvi Av‡qvRK, Pjw”PÎ

(N) jvB‡eªix, mKj cÖKvi hv`yNi, AvU©M¨vjvix, wPwoqvLvbv, †evUvwbK¨vj Mv‡W©b Gi cÖ‡ek g~j¨ (BRviv`vi e¨ZxZ); (O) mvs¯‹…wZK Abyôv‡bi Av‡qvRbKvix cÖwZôvb (KwgDwbwU †m›Uvi, we‡`kx wkíx mn‡hv‡M we‡bv`bg~jK mvs¯‹…wZK Abyôv‡bi Av‡qvRK, †Ljvayjvi Av‡qvRK, kã I Av‡jvK miÄvg fvov cÖ`vbKvix e¨ZxZ); (P) k¨ywUs K¬ve, mKj cÖKvi mvgvwRK, mvs¯‹…wZK I †Ljvayjv welqK K¬ve (BRviv`vi Ges †nv‡Uj I †i‡¯—vivu, †W‡Kv‡iUim I K¨vUvivm©, KwgDwbwU †m›Uvi, wgóvbœfvÛvi, †cÖ¶vM„n, weDwU cvj©vi, †nj_ K¬ve I wdU‡bm †m›Uvi, kã I Av‡jvK miÄvg fvov cÖ`vbKvix, AwWI K¨v‡mU mc, wfwWI †Mg mc, wfwWI AwWI †iKwW©s mc, †h mKj mvgvwRK K¬v‡ei m`m¨ wd 10,000 UvKvi E‡a©, H mKj K¬ve e¨ZxZ); (Q) K…wl cY¨ ev D`¨vb ev Lvgvi, cï-cvwL, grm¨, RjR cÖvbx I RjR m¤c`, ebR cÖvbx I ebR m¤c`, wkí, mvwnZ¨, cÖhyw³, cÖ‡KŠkj BZ¨vw` welqK †gjv I cÖ`k©bxi cÖ‡ek wd (BRviv`vi Ges †nv‡Uj I †i‡¯—vivu, †W‡Kv‡iUi I K¨vUvwis, KwgDwbwU †m›Uvi, wgóvbœfvÛvi, †cÖ¶vM„n, weDwU cvj©vi, †nj_ K¬ve I wdU‡bm †m›Uvi, kã I Av‡jvK miÄvg fvov cÖ`vbKvix Gi myweav cÖ`vb e¨ZxZ)| 4| A_© I Avw_©K welq mswk−ó †mevt

138

Bangladesh Statutes

I LNJ (2012)

(K) e¨vsK A_ev Avw_©K cÖwZôvb KZ©…K AvgvbZ (deposit) I mÂq (savings) MÖnb; (L) Rxeb exgv cwjwm; (M) ÷K I wmwKDwiwU G·‡PÄ cÖwZôvb| 5| cwienb †mevt (K) hvÎx cwienb †mev (kxZvZc wbqwš¿Z/ZvcvbyK‚j evm, jÂ I †ijI‡q mvwf©m, hvbevnb fvov cÖ`vbKvix e¨ZxZ); (L) cY¨ cwienb †mev (wkwcs G‡R›U, †d«BU d‡ivqvW©m, cwienb wVKv`vi I Kzwiqvi mvwf©m Gi †mev e¨ZxZ); (M) Gqvi jvBÝ (PvU©vW© wegvb I †nwjKÞvi fvov cÖ`vbKvix ms¯’v e¨ZxZ)। 6| e¨w³MZ †mevt (K) mvsevw`K, Awf‡bZv, MvqK, †eZvi I †Uwjwfkb cvidigvi, †jLK, †ckv`vi µxovwe`,b„Z¨ wkíx, Abyev`K, †R¨vwZwe©`, UvBwc÷, wbKvn †iwRóªvi, NUKvjx cÖwZôvb, c−v¤^vi, KvVwgw¯¿, ivRwgw¯¿, B‡jw±ªK¨vj wgw¯¿ KZ©…K cÖ`Ë †mev (KÝvë¨vwÝ dvg© I mycvifvBRvix dvg©, Bwg‡MÖkb Dc‡`óv e¨ZxZ); (L) wk¶v welq mswk−ó M‡elK, †UKwbK¨vj welq mswkó M‡elK ,Kw¤cDUvi we‡klÁ KZ©…K cÖ`Ë †mev (KÝvë¨vwÝ dvg© I mycvifvBRvix dvg© I Rwic ms¯’v e¨ZxZ); (M) mKj cÖKvi evn‡bi PvjK, Af¨š—ixb †bŠc‡_i cvBjUmn nvievi cvBjU KZ©…K cÖ`Ë †mev; (N) wWRvBbvi KZ©…K cÖ`Ë †mev (AvwK©‡U±, Bw›Uwiqi wWRvBbvi ev Bw›Uwiqi †W‡Kv‡iUi, MÖvwdK wWRvBbvi, BwÄwbqvwis dvg©, KÝvë¨vwÝ dvg© I mycvifvBRvix dvg© e¨ZxZ)| 7| Ab¨vb¨ †mevt (K) mKj cÖKvi ag©xq AvPvi, Abyôvb, ¯’vb I ¯’vcbvq cÖ`Ë †mev; (L) WvK †hvMv‡hvM †mev (Kzwiqvi mvwf©m I G·‡cÖm †gBj mvwf©m e¨ZxZ); (M) Rb¯^v‡_© cÖ`Ë mKj cÖKvi `vZe¨ I ˆeÁvwbK †mev Kvh©µg; (N) miKvi, ¯’vbxq KZ©…c¶, ¯’vbxq KZৃc©‡¶i msN A_ev miKvwi Kj¨vYg~jK cÖwZôvb‡K †Kvb cY QvovB (without any consideration) `vb wn‡m‡e cÖ`Ë †mev; (O) †cvKvgvKo `gb I evjvB bvkK Kvh©µg; (P) wó‡fWwis Kvh©µg; (Q) n¯—PvwjZ jÛªx (‡nv‡U‡j cÖ`Ë †mev, hvwš¿K jÛªx I WªvBwK¬wbs Kvh©µg e¨ZxZ)|" 87| 1991 Gi 22 bs AvB‡bi Z…Zxq Zdwm‡ji cÖwZ¯’vcb |- D³ AvB‡bi Z…Zxq Zdwm‡ji cwie‡Z© wbæiƒc Z…Zxq Zdwmj cÖwZ¯’vwcZ nB‡e, h_vt"Z…Zxq Zdwmj (aviv 7 `ªóe¨) m¤c~iK ïé Av‡ivc‡hvM¨ cY¨ I †mevmg~n GB Zdwm‡ji(K) cÖ_g As‡k ewY©Z m¤c~iK ïé Av‡ivc‡hvM¨ cY¨mg~‡ni †¶‡Î Customs Act, 1969 Gi FIRST SCHEDULE Gi Kjvg (1) G ewY©Z wkibvgv msL¨v (Heading No.) mg~‡ni wecix‡Z Kjvg (2) G Dwj−wLZ mvgÄm¨c~Y© bvgKiY †KvW (H.S. Code) Gi AvIZvaxb Kjvg (3) G ewY©Z cY¨mg~‡ni Dci, Ges (L) wØZxq As‡k ewY©Z m¤c~iK ïé Av‡ivc‡hvM¨ †mevmg~‡ni †¶‡Î Dnvi Kjvg (1) G ewY©Z wkibvgv msL¨vi wecix‡Z Kjvg (2) G Dwj−wLZ †mevi †KvW Gi AvIZvaxb Kjvg (3) G ewY©Z †mevmgy‡ni Dci, Kjvg (4) G ewY©Z nv‡i m¤cyiK ïé Av‡ivcYxq nB‡e, h_vtKjvg (4) G ewY©Z nv‡I m¤ú~iK ïé Av‡ivcYxq nB‡e, h_v:cÖ_g Ask m¤c~iK ïé Av‡ivc‡hvM¨ cY¨mg~n

I LNJ (2012) wkibvgv msL¨v (Haeding No.) (1) 03.02

03.03

Bangladesh Statutes mvg½m¨c~Y© bvgKiY †KvW (H. S. Code) (2) 0302.11.90 0302.19.90 0302.42.90 0302.45.90 0302.46.90 0302.54.90 0302.55.90 0302.56.90 0302.59.90 0302.71.90 0302.72.90 0302.73.90 0302.79.90 0302.82.90 0302.84.90 0302.85.90 0302.89.90 0303.23.90 0303.24.90 0303.25.90 0303.26.90 0303.29.90 0303.39.90

0303.53.90

0303.89.90

03.04

0303.90.90 mKj GBP,Gm,‡KvW

03.05

0305.10.10 0305.31.90 0305.32.90 0305.39.90 0305.59.90

03.06

0306.16.00 0306.17.00

cY¨ mvgMÖxi weeib (Description of goods) (3) AvovB †KwR ch©š— †gvoK ev wUbRvZ e¨ZxZ ZvRv A_ev VvÛvB UªvDU, i“B, KvZj, g„‡Mj, cvsMvm, Kvc© I mgRvZxq gvQ (03.04 †kªbxfz³ KvuUv Qvov‡bv gvQ Ges gv‡Qi Ab¨vb¨ gvsm e¨ZxZ)

AvovB †KwR ch©š— †gvoK ev wUbRvZ e¨ZxZ wngvwqZ i“B, KvZj, g„‡Mj, cvsMvm, Kvc© I mgRvZxq gvQ (03.04 ‡kªbxfz³ KvuUv Qvov‡bv gvQ Ges gv‡Qi Ab¨vb¨ gvsm e¨ZxZ)

AvovB †KwR ch©š— †gvoK ev wUbRvZ e¨ZxZ n¨wjevU, †c−Bm I †mvj e¨ZxZ wngvwqZ P¨vÞv gvQ (03.04 ‡kªbxfz³ KvuUv Qvov‡bv gvQ Ges gv‡Qi Ab¨vb¨ gvsm e¨ZxZ) AvovB †KwR ch©š— †gvoK ev wUbRvZ e¨ZxZ wngvwqZ mvwW©b I mgRvZxq gvQ (03.04 ‡kªbxfz³ KvuUv Qvov‡bv gvQ Ges gv‡Qi Ab¨vb¨ gvsm e¨ZxZ) AvovB †KwR ch©š— †gvoK ev wUbRvZ e¨ZxZ Ab¨vb¨ wngvwqZ gvQ (03.04 ‡kªbxfz³ KvuUv Qvov‡bv gvQ Ges gv‡Qi Ab¨vb¨ gvsm e¨ZxZ) wjfvi I †iv (AvovB †KwR ch©š— †gvoK ev wUbRvZ e¨ZxZ) Fish fillets and other fish meat (whether or not minced), fresh, chilled or frozen. gvby‡li LvIqvi Dc‡hvMx gv‡Qi UzKiv ev ¸ov (AvovB †KwR ch©š— †gvoK ev wUbRvZ) ïKbv, jeYv³ ev je‡Yi `ªe‡Y msiw¶Z wKš‘ aygvwqZ bq Ggb KvUv Qvov‡bv gvQ (AvovB †KwR ch©š— †gvoK ev wUbRvZ e¨ZxZ) Ab¨vb¨ ïKbv gvQ(jeYv³ nDK ev bv nDK), aygvwqZ bq (AvovB †KwR ch©š— †gvoK ev wUbRvZ e¨ZxZ) wngvwqZ wPswo

139 m¤c~iK ïénvi (%) (4) 20

20 20

140

I LNJ (2012)

Bangladesh Statutes

wkibvgv msL¨v (Haeding No.) (1) 04.02

08.06 08.07

mvg½m¨c~Y© bvgKiY †KvW (H. S. Code) (2) 0402.10.10 0402.21.10 0402.29.10 mKj GBP,Gm,‡KvW mKj GBP,Gm,‡KvW mKj GBP,Gm,‡KvW 0802.90.11 0802.90.19 0804.50.31 0804.50.39 0805.10.10 0805.10.90 0805.20.10 0805.40.10 0805.50.10 0805.90.11 0805.90.29 mKj GBP,Gm,‡KvW mKj GBP,Gm,‡KvW

08.08 08.09

mKj GBP,Gm,‡KvW mKj GBP,Gm,‡KvW

04.05 07.02 07.09 08.02 08.04 08.05

08.10 09.02

0810.90.10 0810.90.90 0902.30.00

0902.40.00 09.04

09.06 09.07 09.08

09.09

0904.11.10 0904.11.90 0904.12.00 mKj GBP,Gm,‡KvW mKj GBP,Gm,‡KvW 0908.31.10 0908.31.90 0908.32.10 0908.32.90 0909.31.10 0909.31.90

cY¨ mvgMÖxi weeib (Description of goods) (3) ¸ov `yat LyPiv c¨vwKs (AvovB †KwR ch©š—)

gvLb I Ab¨vb¨ `y»RvZ Pwe© I ˆZj; †WBix †¯cÖWm ZvRv ev VvÛv U‡g‡Uv

m¤c~iK ïénvi (%) (4) 20

Other vegetables, fresh or chilled ZvRv ev ïKbv mycvwi, †Lvmv Qvov‡bv nDK ev bv nDK

20 20 20 20

ZvRv ev ïKbv Avg

ZvRv ev ïKbv Kgjv‡jey

ZvRv ev ïKbv †jeyRvZxq dj ZvRv ev ïKbv Av•¸i ZvRv ev ïKbv †jey ZvRv ev ïKbv Ab¨vb¨ †jeyRvZxq dj

30 30 30 30

ZvRv ev ïKbv Av½yi dj

30 30

Melons (including watermelons) and papaws (papayas), fresh. ZvRv Av‡cj, bvkcvwZ I KzB‡Ým Apricots, cherries, peaches nectarines), plums and sloes, fresh

(including

ZvRv Ab¨vb¨ dj

30 30

Black tea (fermented) and partly fermented tea, in immediate packings of a content not exceeding 3 kg Other black tea (fermented) and other partly fermented tea †MvjgwiP, P‚Y© ev `jv‡bv nDK ev bv nDK

`vi“wPwb Ges `vi“wPwb Mv‡Qi dzj je½ GjvP

20 20 20

wRiv

20 20

I LNJ (2012) wkibvgv msL¨v (Haeding No.) (1)

15.13 17.02

17.04 18.06

Bangladesh Statutes mvg½m¨c~Y© bvgKiY †KvW (H. S. Code) (2) 0909.32.10 0909.32.90 1513.19.00 1702.30.20 1702.30.90 1702.40.00

mKj GBP,Gm,‡KvW 1806.20.00

19.01

1806.31.00 1806.32.00 1806.90.00 1901.10.00 1901.20.00

141

cY¨ mvgMÖxi weeib (Description of goods) (3)

widvBÛ bvwi‡Kj ˆZj I Bnvi Askwe‡kl,Ab¨vb¨ Liquid glucose Other glucose and glucose syrup Glucose and glucose syrup, containing in the dry state at least 20% but less than 50% by weight of fructose, excluding invert sugar †KvKvhy³ bq Ggb myMvi Kb‡dKkbvix (mv`v PK‡jU mn) †KvKvhy³ PK‡jU Ges Ab¨vb¨ Lv`¨ wcÖcv‡ikbt †KvKvhy³ PK‡jU Ges Ab¨vb¨ Lv`¨ wcÖcv‡ikb (2 †KwRi E‡a© e−K, ¯¬ve ev evi AvKv‡i A_ev Zij, †c÷, ¸ov, `vbv`vi ev Ab¨iƒ‡c evé c¨vwKs G)

m¤c~iK ïénvi (%) (4)

30 30 30 30

60 60

wdwbm্W PK‡jU (e−K, ¯¬ve ev evi AvKv‡i)

Ab¨vb¨ LyPiv †gvo‡K k~b¨ †_‡K 1 eQ‡ii wkï‡`i e¨env‡ii Rb¨ Lv`¨ mvgMÖx (‡nwWs bs 04.01 †_‡K 04.04 fz³ cY¨RvZ)

60 20

Mixes and dough's for the preparation of bakers' wares of heading 19.05 Ab¨vb¨ Lv`¨ mvgMÖx

19.02

1901.90.99 mKj GBP,Gm,‡KvW

19.04

mKj GBP,Gm,‡KvW

19.05

20.07

1905.31.00 1905.32.00 1905.40.00 1905.90.00 mKj GBP,Gm,‡KvW

Sweet biscuits Waffles and wafers Rusks, toasted bread and similar toasted products Other ivbœvi d‡j cÖvß R¨vg, d‡ji †Rwj, gvigv‡jWm, dj ev ev`vghy³ †c÷, wPwb ev Ab¨vb¨ wgwó c`v_© hy³ nDK ev bv nDK

100 100 100 100 30

20.09

mKj GBP,Gm,‡KvW

d‡ji im (Av½y‡ii must mn) ev mwâi im, MvuRv‡bv b‡n ev w¯cwiUhy³ b‡n, wPwb ev Ab¨vb¨ wgwó c`v_© hy³ nDK ev bv nDK

21.03

mKj GBP,Gm,‡KvW (GBP,Gm,‡KvW 2103.90.10 e¨wZZ) 2105.00.00

mm Ges Abyiƒc cY¨; mixed condiments I mixed sesonings; mwilvi ¸ov Ges Ab¨vb¨ cY¨

Ice cream and other edible ice, whether or not containing cocoa

21.05

Pasta, whether or not cooked or stuffed or otherwise prepared; couscous Prepared foods obtained by the swelling or roasting of ncereals

20 60 60

142

Bangladesh Statutes

wkibvgv msL¨v (Haeding No.) (1) 21.06

mvg½m¨c~Y© bvgKiY †KvW (H. S. Code) (2) 2106.90.10

22.01

mKj GBP,Gm,‡KvW

22.02

cY¨ mvgMÖxi weeib (Description of goods) (3) myMwÜ `ª‡e¨i wgkªY e¨ZxZ †Kvgj cvbxq cÖ¯‘‡Z e¨eüZ mvgMÖx, AvqZb wfwËK G¨vj‡Kvnj ¶gZv 0.5% Gi E‡a©

I LNJ (2012)

m¤c~iK ïénvi (%) (4) 350

Waters, including natural or artificial mineral waters and aerated waters, not containing added sugar or other sweetening matter nor flavoured; ice and snow †Kvgj cvbxq bb-G¨vj‡KvnwjK weqvi gë nB‡Z cÖ¯‘Z weqvi ZvRv Av½y‡ii g`¨, dwU©dvBW g`¨mn; (20.09 †nwWsfz³ grape must e¨ZxZ)

150

22.03 22.04

2202.10.00 2202.90.00 2203.00.00 mKj GBP,Gm,‡KvW

22.05 22.06

mKj GBP,Gm,‡KvW 2206.00.00

fvigy_ Ges ZvRv Av½y‡ii ˆZix g`¨, myevwmZ Ab¨vb¨ MvuRv‡bv cvbxq (D`vniY¯^iƒc wmWvi, †cix)

250 350

22.08

mKj GBP,Gm,‡KvW

350

24.01 24.02

24.03

mKj GBP,Gm,‡KvW 2402.10.00 2402.20.00 2402.90.00 mKj GBP,Gm,‡KvW

Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80% volume, spirits, liquors and other spirituous beverages Unmanufactured Tobacco, Tobacco refuse Zvgv‡Ki ˆZix wmMvi, Pzi“U I wmMvwi‡j−v Zvgv‡Ki ˆZix wmMv‡iU nv‡Z ev Ahvwš¿K c×wZ‡Z ˆZix wewo Ges Ab¨vb¨ Ab¨vb¨ cÖ¯Z ‘ K…Z ZvgvK Ges mgRvZxq c`v_©; Zvgv‡Ki "homogenised" ev "reconstituted" wbR©vm ev myMwÜ

25.01

2501.00.20

25.15

2501.00.99 2515.11.00

Salt (other than pure sodium chloride) not in aqueous solution including salt boulder for crushing and salt in bulk Ab¨vb¨ jeY gv‡e©j Ges †UªfviwUb (AvcvZt Av‡cw¶K cyi“Z¡ 2.5% ev Zvi †ekx), µyW ev ¯’zjfv‡e KwZ©Z

150

60 100 350 100 100

20 20

2515.12.00

Merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape

2515.20.00

Ecsussine and other calcareous monumental or building stone; alabaster

25.16

2516.11.00 2516.12.00

MÖvbvBU (¯’~jfv‡e KwZ©Z) MÖvbvBUt KivZ Øviv ev Ab¨ cÖKv‡i e−K A_ev PZzf©zR ev eM©vKvi ¯¬ve wnmv‡e KwZ©Z

20 20

25.17

2517.10.90

25.23

2523.21.00

Pebbles, gravel, broken or crushed stone (excl. imported by VAT registered ceramic products manufacturing industries) †cvU©j¨vÛ wm‡g›Ut mv`v, K…wÎgfv‡e iw½b Kiv nDK ev bv nDK

I LNJ (2012)

Bangladesh Statutes

143

wkibvgv msL¨v (Haeding No.) (1)

mvg½m¨c~Y© bvgKiY †KvW (H. S. Code) (2)

cY¨ mvgMÖxi weeib (Description of goods)

27.10

2523.29.00 2710.12.39 2710.12.50 2710.12.69 2710.19.19 2710.19.33 2710.19.34 2710.19.39

Ab¨vb¨ †cvU©j¨vÛ wm‡g›U Ab¨vb¨ nvjKv ˆZj I wcÖcv‡ikbt Ab¨vb¨ Ab¨vb¨ ga¨g ˆZj I wcÖcv‡ikb M¨vm ˆZjt Ab¨vb¨ R¡vjvbx ˆZjt Ab¨vb¨ AvswkK cwi‡kvwaZ †c‡Uªvwjqvg, UcµyWmn MÖxR (LwbR) Ab¨vb¨ fvix ˆZj I wcÖcv‡ikbt (UªvÝdigvi A‡qj I †nwf big¨vj c¨vivwdb e¨ZxZ)

20 20 20 20 20 20 20 20

27.11 28.07 29.15

2711.21.00 2807.00.00 2915.70.32

cÖvK…wZK M¨vm, M¨vmxq Ae¯’vq mvjwdDwiK GwmW, Iwjqvg

100 20 20

29.17

2917.32.90 2917.33.00 2917.34.00 2917.39.00 3208.10.90

32.08

(3)

Sodium salt of palmitic acid (soap noodle) imported by other WvBAKUvBj A‡_©v‡_‡jUm (wW I wc) Dinonyl or didecyl orthophthalates Other esters of orthophthalic acid Other plasticizer cwj‡q÷vi †eBRW Ab¨vb¨ †cøB›Um, fvwY©k (Gbv‡gj †jKvimn)

m¤c~iK ïénvi (%) (4)

20 20 20 20 20

3208.20.90

Other paints based on acrylic or vinyl polymers, in a non-aqueous medium

Ab¨vb¨ †cB›Um, fvwY©k Ges †jKvi G‡µwjK wfbvBj cwjgvi †eRW Ab¨vb¨ †c›U GÛ fvwY©k (Gbv‡gj I †jKvimn)

32.09

3208.90.90 3209.10.90 3209.90.90 3210.00.20

Ab¨vb¨ †cB›Um, fvwY©k Ges †jKvi

32.10

20 20

33.03

3210.00.90 3303.00.00

33.04

mKj GBP,Gm,‡KvW

33.05 33.06

mKj GBP,Gm,‡KvW 3306.10.00 3306.90.00

Prepared water pigments of a kind used for finishing leather, for cleaning footwear in tablet form Ab¨vb¨ †cB›U, evwY©k (Gbv‡gj, †jKvi I wW‡÷¤cvimn) myMÜx I cÖmvabx cvwb †mŠ›`h© A_ev cÖmvab mvgMÖx Ges Z¡K cwiPh©vi cÖmvab mvgMÖx (Jl‡a e¨eüZ c`v_© e¨ZxZ), mvbw¯Œb ev mvb U¨vb mvgMÖx; nvZ, bL ev cv‡qi cÖmvab mvgMÖx mn †Kk cwiPh©vi cÖmvab mvgMÖx †Ww›Uwd«m gyLMnŸi ev `vu‡Zi Rb¨ e¨eüZ Ab¨vb¨ mvgMÖx

20 20 20

45 45 60

144

Bangladesh Statutes

I LNJ (2012)

wkibvgv msL¨v (Haeding No.) (1) 33.07

mvg½m¨c~Y© bvgKiY †KvW (H. S. Code) (2) mKj GBP,Gm,‡KvW

34.01

mKj GBP,Gm,‡KvW

34.02 34.05

3402.90.10 3405.10.00

36.01 36.02 36.04

3601.00.00 3602.00.00 mKj GBP,Gm,‡KvW

36.05

3605.00.00

38.08

3808.91.21

Polishes, creams and similar preparations for footwear or leather we‡õviK cvDWvi ˆZix we‡õviK, we‡õviK cvDWvi e¨ZxZ AvZkevwR wmMbvwjs †d¬qvi, †iBb i‡KU, dM wmMbvj Ges Ab¨vb¨ cvB‡iv‡UKwbK cY¨ w`qvkjvB; wkibvgv msL¨v 36.04 Gi cvB‡iv‡UKwbK cY¨ mvgMÖx e¨ZxZ gkvi K‡qj

38.24

3824.90.20

Chlorianated parafin wax

39.17

3917.21.00

Tubes, pipes and hoses, rigid of polymers of ethylene Tubes, pipes and hoses, rigid of polymers of propylene Tubes, pipes and hoses, rigid of vinyle chloride (excluding PVC shrinkable tube (plain))

3917.22.00 3917.23.90 3917.29.90

39.18

mKj GBP,Gm,‡KvW

39.19

mKj GBP,Gm,‡KvW

39.20

3920.20.10

3920.49.20 3920.62.10

cY¨ mvgMÖxi weeib (Description of goods) (3) †k‡fi Av‡M, †k‡fi c‡i ev †k‡fi mgq e¨envh© mvgMÖx, wWcvB‡jUix Ges Ab¨vb¨ myMÜx, cÖmvabx I Uq‡jU mvgMÖx hv Ab¨ †Kv_vI ewY©Z ev Aš—f©z³ b‡n; K‡¶i `yM©Ü bvkK (myMwÜhy³ nDK ev bv nDK) A_ev RxevbybvkK ¶gZv _vKzK ev bv _vKzK) mvevb Ges mvevb wnmv‡e e¨eüZ mvi‡dm GKwUf mvgMÖx Ges mgRvZxq cY¨ wWUvi‡R›U

Tubes, pipes and hoses, rigid of other plastics (excluding Silicone tubing for laboratory use; Hoses pipe for gas cylinder) c−vw÷‡Ki ˆZix †d¬vi Kvfvwis, Iqvj A_ev wmwjs Kvfvwis, †mjd GW‡nwmf nDK ev bv nDK (‡ivj A_ev UvBj AvKv‡i) c−vw÷‡Ki ˆZix †mjd GW‡nwmf †c−U, kxU, wdj¥, d‡qj, †Uc, ÷ªxc Ges Ab¨vb¨ d¬¨vU AvK…wZ (‡ivj AvKv‡i) c−vw÷‡Ki †c−U, kxU, wdj¥, d‡qj, ÷ªxc (bb-‡mjyjvi, wiBb‡dvm©W b‡n, Ab¨ †Kvb c`v_© Øviv j¨vwg‡b‡UW, mv‡cv‡U©W ev Ab¨ †Kvb c`v‡_©i mv‡_ Abyiƒc Dcv‡q mgwš^Z)t Qvcv‡bv AvKv‡i †cÖvcvBwjb cwjgv‡ii ˆZix (Jla wkí KZ©K … Avg`vwbK…Z Jla cÖkvm‡bi cÖZ¨qbK…Z e−Kwj‡÷W cY¨ e¨ZxZ ) wcÖ‡›UW wcwfwm kxU Qvcv‡bv AvKv‡i cwj B_vBwjb †U‡id‡_‡j‡Ui ˆZix

m¤c~iK ïénvi (%) (4) 20

20 20 20 20 20 20 20 20

30 30

20 20

I LNJ (2012) wkibvgv msL¨v (Haeding No.) (1)

Bangladesh Statutes mvg½m¨c~Y© bvgKiY †KvW (H. S. Code) (2) 3920.69.10 3920.92.10 3920.99.90

39.21

39.22

3921.19.90 3921.90.91 3921.90.99 mKj GBP,Gm,‡KvW

39.23 3923.10.00 3923.21.00 3923.29.90 3923.30.90

39.24

39.25

39.26

42.02

3923.40.90 3923.50.00 3923.90.90 3924.10.00 3924.90.10 3924.90.90 3925.20.00 3925.30.00 3925.90.00 3926.10.00 3926.40.00 3926.90.99 mKj GBP,Gm,‡KvW

cY¨ mvgMÖxi weeib (Description of goods) (3) Qvcv‡bv AvKv‡i Ab¨vb¨ cwj‡q÷v‡ii ˆZix Qvcv‡bv AvKv‡i c−vw÷‡Ki ˆZix cwjgvBWm Ab¨vb¨ c−vw÷K kxU c−vw÷‡Ki ˆZix Ab¨vb¨ †c−U, kxU, wdj¥, d‡qj I ÷ªxc (‡mjyjvi, wiBb‡dvm©W, Ab¨ †Kvb c`v‡_©i mv‡_ Abyiƒc Dcv‡q mgwš^Z) Other celluler plate/sheet/film/foil of plastic Qvcv‡bv AvKv‡i Ab¨vb¨ c−vw÷‡Ki †ZŠix †mjyjvi, févbvBRW, †gUvjvRW ev Abyiƒc c−vw÷K Qvcv‡bv e¨ZxZ Ab¨vb¨ c−vw÷‡Ki †ZŠix †mjyjvi, févbvBRW, †gUvjvRW ev Abyiƒc c−vw÷K c−vw÷‡Ki ˆZix ev_Uve, kvIqvi ev_, wm¼, Iqvk †ewmb, we‡WU, †j¨‡fUix c¨vb, mxU I Kfvi, d¬vwks wm÷vY©m Ges Abyiƒc m¨vwbUvix Iq¨vim cY¨ enb ev c¨vwKs Gi Rb¨ eëüZ c−vw÷‡Ki ˆZix `ªe¨vw`t c−vw÷‡Ki ˆZix ev·, †KBm, †µU Ges mgRvZxq cY¨ Sacks and bags (including cones) of polymers of ethylene other than plastics Sacks and bags including cones) of other plastics Kve©q, †evZj, d¬v¯‹ I mgRvZxq cY¨ (Jl‡ai m¨v‡k I Bb‡njv‡ii K‡›UBbvi e¨ZxZ) Other Spools, cops, bobbins ans similar supports Stoppers, lids, caps and other closures c−vw÷K c¨v‡jUm c−vw÷‡Ki †Uwejq¨vi ev wK‡PbIq¨vi Feeding Bottles Ab¨vb¨ c−vw÷‡Ki ˆZix ìRv, Rvbvjv I Dnv‡ì †d«g Ges ìRvi threshold c−vw÷‡Ki ˆZix kvUvi, e−vBÛ Ges Dnv‡ì cvU©m c−vw÷‡Ki ˆZix Ab¨vb¨ weìvm© Iq¨vi c−vw÷‡Ki ˆZix Awdm Ges ¯‹zj mvgMÖx Statuettes Ges Ab¨vb¨ M„nm¾vi `ªe¨vw` c−vw÷‡Ki ˆZix Ab¨vb¨ `ªe¨vw` Trunks, suit-case, vanity-cases, executive-cases, brief-cases, school satchels, spectacle cases, musical instrument cases, guncases, holsters and similar containers; travelling-bags, insulated food or beverages bags toilet bags, rucksacks, handbags, shopping bags, wallets, purses, mapcases, cigarette-cases, tobacco pouches, tool

145 m¤c~iK ïénvi (%) (4) 20 20 20

20 45 20 20

60 60 60 60 60 60 60 60 20 60 60 20 20 60 20 60 20

146

Bangladesh Statutes

wkibvgv msL¨v (Haeding No.) (1)

mvg½m¨c~Y© bvgKiY †KvW (H. S. Code) (2)

44.10 n‡Z 44.12

44.18

mKj GBP,Gm,‡KvW (4410.11.10, 4411.12.00, 4411.13.00 I 4411.14.00 e¨ZxZ) mKj GBP,Gm,‡KvW

48.02

4802.54.90

48.13

48.18

4813.10.10 4813.20.10 4813.90.10 4813.10.90 4813.20.90 4813.90.90 mKj GBP,Gm,‡KvW

48.19

4819.10.00 4819.20.00

48.21 48.23 49.01

4819.30.00 4821.10.00 4823.90.93 4901.10.00

49.11

mKj GBP,Gm,‡KvW

cY¨ mvgMÖxi weeib (Description of goods) (3) bags, sports bags, bottle-cases, ewellery boxes, powder-boxes, cutlery cases and similar containers, of leather, of sheeting of plastics, of textile materials, of wholly or mainly covered with such materials or with paper. mKj cÖKvi cvw©UK¨vj †evW©, Iwi‡q‡›UW ÷ªvÛ †evW© I mgRvZxq †evW©, nvW© †evW©, c−vBDW, wfwbqvW© c¨v‡bjm I mgRvZxq †jwg‡b‡UW cY¨

I LNJ (2012)

m¤c~iK ïénvi (%) (4)

`iRv, Rvbvjv, Dnv‡`i †d«g I †_ªk‡nvì, c¨viwKU c¨v‡bj, kvUvwis, wk‡½j I †kK Ges mgRvZxq cY¨

Other paper and paperboard, not containing fibres obtained by a mechanical or chemi mechanical process or of which not more than 10% by weight of the total fibre content consists of such fibres of weighing less than 40 g/m (Excl. imported by VAT registered manufacturing industries) wbewÜZ cÖ¯‘ZKviK KZ©…K Avg`vwbK…Z wmMv‡iU †ccvi, mvBR gZ KwZ©Z nDK ev bv nDK A_ev ey‡K¬U ev wUD‡ei AvKv‡i

wbewÜZ cÖ¯‘ZKviK e¨ZxZ Ab¨vb¨ Avg`vwbK…— wmMv‡iU †ccvi, mvBR gZ KwZ©Z nDK ev bv nDK A_ev ey‡K¬U ev wUD‡ei AvKv‡i Uq‡jU †ccvi, wUm¨y †ccvi, UvI‡qj ev b¨vcwKb †ccvi ev mgRvZxq cY¨, M„n¯’vjx, †mwbUvix ev Abyiƒc Kv‡R e¨eüZ

100

Cartons, boxes and cases, of corrugated paper and paperboard g¨vP KvwV c¨vwKs‡qi Rb¨ Wz‡c· AvDZvi †kj e¨ZxZ bbK‡iv‡M‡UW †ccvi I †ccvi †ev‡W©i ˆZix †dvwìs KvU©zb, ev· I †Km m¨vKm Ges e¨vMm (40 †m.wg. I Z`~a© cÖ¯’ †eR wewkó) wcÖ‡›UW †j‡fjm

Surface coloured or printed paper or paper board Printed Books, Brochures, leaflets, similar printed matter in single sheets, wheather or not folded Qvcv‡bv Qwe, d‡UvMÖvdmmn Ab¨vb¨ Qvcv‡bv cY¨ mvgMÖx

20 45 30 20

I LNJ (2012)

Bangladesh Statutes

147

wkibvgv msL¨v (Haeding No.) (1) 50.07

mvg½m¨c~Y© bvgKiY †KvW (H. S. Code) (2) 5007.20.00

†ikg e¯¿ (wmé †dweª·)

52.08 nB‡Z 52.12 54.07 Ges 54.08

mKj GBP,Gm,‡KvW

I‡fb †dweª·

mKj GBP,Gm,‡KvW (5407.10.10 e¨ZxZ) mKj GBP,Gm,‡KvW

I‡fb †dweª·

5605.00.10 mKj GBP,Gm,‡KvW

Metalized round yarn Kv‡c©U I Ab¨vb¨ †U·UvBj †d¬vi Av”Qv`b

20 20

mKj GBP,Gm,‡KvW

Woven pile fabrics and chenille fabrics, other than fabrics of heading 58.02 or 58.06 Other textile fabrics, impregnated, coated, covered or laminated with poluvinyle chloride Other textile fabrics, impregnated, coated, covered or laminated with polyurethane Pile fabrics, including "long pile" fabrics and terry febrics, knitted or crocheted. Knitted or crocheted fabrics of a width not exceeding 30 cm, containing by weight 5% or more of elastomeric yarn or rubber thread, other than those of heading 60.01. Knitted or crocheted fabrics of a width not exceeding 30 cm, other than those of heading 60.01 or 60.02. Knitted or crocheted fabrics of a width exceeding 30 cm, containing by weight 5% or more of elastomeric yarn or rubber thread, other than those of heading 60.01. Warp knit fabrics (including those made on gallon knitting machines), other than of headings 60.01 to 60.04 Other knitted or crocheted fabrics Ifvi †KvU, Kvi-‡KvU, †KBc, †K¬vK, Av‡bvi¨vK (w¯‹RvB‡KUmn), DBÛwPUvi, DBÛ-R¨v‡KU Ges mgRvZxq cY¨, wb‡UW ev µ‡k‡UW †Q‡j‡ì mÿU, Bbwm¤^j, R¨v‡KU, †e−Rvi, UªvBRvi, wee I †eªm IfviAj, weªP I kU©m (mvuZv‡ii †cvlvK Qvov), wb‡UW ev µ‡k‡UW †g‡q‡ì mÿU, Bbwm¤^j, R¨v‡KU, †e−Rvi, †Wªm, ¯‹vU©, wWfvB‡WW ¯‹vU©, UªvDRvi, wee I †eªm IfviAj, weªP I kU©m

55.12 nB‡Z 55.16 56.05 57.01 nB‡Z 57.05 58.01 59.03

5903.10.90 5903.20.90

60.01

mKj GBP,Gm,‡KvW

60.02

mKj GBP,Gm,‡KvW

60.03

mKj GBP,Gm,‡KvW

60.04

mKj GBP,Gm,‡KvW

60.05

mKj GBP,Gm,‡KvW

60.06 61.01 Ges 61.02

mKj GBP,Gm,‡KvW mKj GBP,Gm,‡KvW

61.03

mKj GBP,Gm,‡KvW

61.04

mKj GBP,Gm,‡KvW

cY¨ mvgMÖxi weeib (Description of goods) (3)

m¤c~iK ïénvi (%) (4) 60

45 45 60 60

60 60

148

Bangladesh Statutes

wkibvgv msL¨v (Haeding No.) (1)

mvg½m¨c~Y© bvgKiY †KvW (H. S. Code) (2)

61.05 61.06 61.07

mKj GBP,Gm,‡KvW mKj GBP,Gm,‡KvW mKj GBP,Gm,‡KvW

61.08

mKj GBP,Gm,‡KvW

61.09 61.10

61.11

mKj GBP,Gm,‡KvW mKj GBP,Gm,‡KvW (6110.12.00 I 6110.19.00 e¨ZxZ) mKj GBP,Gm,‡KvW

61.13

6113.00.00

61.14

cY¨ mvgMÖxi weeib (Description of goods) (3) (mvuZv‡ii †cvlvK Qvov), wb‡UW ev µ‡k‡UW †Q‡j‡ì kvU©, wb‡UW ev µ‡k‡UW †g‡q‡ì e−vDR, kvU© Ges kvU©-e−vDR, wb‡UW ev µ‡k‡UW †Q‡j‡ì AvÛvic¨v›U, weªd, bvBUkvU©, cvqRvgv, ev_‡ive, †Wªwms MvDb Ges mgRvZxq cY¨, wb‡UW ev µ‡k‡UW †g‡q‡ì wcc, †cwU‡KvU, weªd, c¨vw›U, bvBU‡Wªm, cvqRvgv, †YMjwR, ev_‡ive, †Wªwms MvDb Ges mgRvZxq cY¨, wb‡UW ev µ‡k‡UW wU-kvU©, wms‡jU Ges Ab¨vb¨ †f÷, wb‡UW ev µ‡k‡UW Rvwm©, cyjIfvi, KvwW©Mvb, I‡q÷‡KvU Ges mgRvZxq cY¨, wb‡UW ev µ‡k‡UW (Kvk¥xix QvMj ev Ab¨ cÖvbxi mi“ †jvg Øviv ˆZix mvgMÖx e¨ZxZ)

I LNJ (2012)

m¤c~iK ïénvi (%) (4) 60 60 60 60

60 60

িশশুেদর গােমnস o kািদং eেkসিরজ, িনেটড বা kেশেটড

িনেটড বা kেশেটড ফিbেkর (59.03,59.06 বা 59.07 হিডং eর ) তরী গােমnস

mKj GBP,Gm,‡KvW

aন ান গােমnস, িনেটড বা kেশেটড

61.15

mKj GBP,Gm,‡KvW

প ািn হাস, টাiটস, sিকংস, সকস eবং aন ান হািসয়ারী ( ভিরেকাজ িশরার জন sিকংস eবং সালিবহীন জুতাসহ), িনেটড বা kেশেটড

61.16

mKj GBP,Gm,‡KvW

gাভস, িমেটনস eবং িমটস, িনেটড বা kেশেটড

61.17

mKj GBP,Gm,‡KvW (6117.80.90 ব াতীত)

aন ান িনেটড বা kেশেটড kািদং eেkসিরজ; গােমnস বা kািদং eেkসিরেজর aংশ ( sাটস auটিফট িহেসেব ব াব ত িন-ক াপ, a া েলট iত ািদ ব াতীত)

62.01 থেক

mKj GBP,Gm,‡KvW

পুরষু , মিহলা o িশশুেদর সকল ধরেনর তরী পাষাক, anরবাস o সমজাতীয় পণ (সাঁতােরর পাষাক ছাড়া)

6211.32.00 6211.33.00 6211.39.00 6211.42.00 6211.43.00 6211.49.00 mKj GBP,Gm,‡KvW

াক সু ট o aন ান গােমnস (সাঁতােরর পাষাক o িs-সু ট ব াতীত)

62.10 পযn 62.11

63.01

mKj GBP,Gm,‡KvW

bিসয়ার, গাডল, করেসট, bস, সােsnার, গাটার, রুমাল, শাল, sাফ, মা ার, ম ান লা, ভiল, টাi, বা- টাi, kােভ ট, gাভস, িমেটn, িমটস eবং সমজাতীয় kািদং eেkসিরজ eবং তার aংশ সকল pকার পশমী কmল

63.02

mKj GBP,Gm,‡KvW

বড িলেনন, টিবল িলেনন, টয়েলট িলেনন eবং িকেচন িলেনন

63.03

mKj GBP,Gm,‡KvW

পদা ( পসহ) eবং iেnিরয়র বাin; পদা বা বড ভ ালাn

63.04

mKj GBP,Gm,‡KvW

aন ান আসবাব (94.04 হিডং eর পণ ব াতীত)

64.02

mKj GBP,Gm,‡KvW

Other footwear with outer soles and uppers of rubber or plastics

62.12 থেক 62.17 পযn

I LNJ (2012)

Bangladesh Statutes

wkibvgv msL¨v (Haeding No.) (1) 64.03

mvg½m¨c~Y© bvgKiY †KvW (H. S. Code) (2) mKj GBP,Gm,‡KvW

64.04

mKj GBP,Gm,‡KvW

64.05

mKj GBP,Gm,‡KvW

64.06

6406.10.90

67.02

6406.20.90 mKj GBP,Gm,‡KvW

68.02

mKj GBP,Gm,‡KvW (6802.09.10 ব ািতত)

68.05

6805.10.10 6805.10.10

cY¨ mvgMÖxi weeib (Description of goods) (3) Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather. Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials. Other footwear.

149 m¤c~iK ïénvi (%) (4) 45

Upper and outer soles and heels

Artificial flowers, foliage and fruit and parts thereof; articles made of artificial flowers, foliage or fruit Granite, marble, travertine and alabaster and other stone

oেভন টkটাiল ফিbকs বiসড pাকৃ িতক o কৃ িeম eবেরিসভ পাuডার aথবা দানাঃ iমাির পাuডার পপার বা পপার বাড বiসড pাকৃ িতক o কৃ িeম eবেরিসভ পাuডার aথবা দানা

20 20

69.04

mKj GBP,Gm,‡KvW

Ceramic building bricks, flooring blocks, support or filler tiles and the like.

69.05

mKj GBP,Gm,‡KvW

69.06

6906.00.00

Roofing tiles, chimney-pots, cowls chimney liners, architectural ornaments and other ceramic constructional goods. Ceramic pipes, conduits, guttering and pipe fittings.

69.07

mKj GBP,Gm,‡KvW

aনুjjল িসরািমক psর ফলক eবং uনােনর psর aথবা দয়ােলর টাiলস; aনুjjল িসরািমক মাজাiক িকuব eবং সমজাতীয় পণ , কান বsর uপর sািপত হuক বা না হuক

69.08

mKj GBP,Gm,‡KvW

ujjল িসরািমক psর ফলক eবং uনােনর psর aথবা দয়ােলর টাiলস; ujjল িসরািমক মাজাiক িকuব eবং সমজাতীয় পণ , কান বsর uপর sািপত হuক বা না হuক

69.10

mKj GBP,Gm,‡KvW

িসরািমেকর িস , oয়াশ বিসন, oয়াশ বিসন প ােডsাল, বাথটাব, িবেড, oয়াটার kেজট প ান, ািশং িসsান, iuিরনাল o সমজাতীয় সিনটারী িফkাস

69.11

mKj GBP,Gm,‡KvW

িচনামা বা পারিসিলেনর তরী টিবল oয় ার, িকেচন oয় ার o aন ান গৃহsালী eবং টয়েলট সামgী

69.12

িসরািমেকর তরী টিবল oয় ার, িকেচন oয় ার o aন ান গৃহsালী সামgী

69.13

6912.00.00 mKj GBP,Gm,‡KvW

Statuettes and other ornamental ceramic articles.

69.14

mKj GBP,Gm,‡KvW

aন ান িসরািমক সামgী

70.12

7002.39.90

gাস uব

150

Bangladesh Statutes

wkibvgv msL¨v (Haeding No.) (1) 70.03

mvg½m¨c~Y© bvgKiY †KvW (H. S. Code) (2) 7003.12.00 7003.19.00

cY¨ mvgMÖxi weeib (Description of goods) (3) সmুণভােব রংকৃ ত নন oয় ারড শীট আকাের কাs aথবা রাল gাস ( asc, াশ / e াবজরেবnসহ, িরে িkং হuক বা না হuক)

I LNJ (2012)

m¤c~iK ïénvi (%) (4) 30 30

aন ান কাs aথবা রাল gাস নন-oয় ারড শীট কাs aথবা রাল gাস oয় ারড শীট

7003.30.00 mKj GBP,Gm,‡KvW

কাs aথবা রাল gাস pাফাiলs

ন gাস eবং বান gাস শীত, e াবজরেবn থাkক বা না থাkক, িরে িkং হuক বা না হuক

70.05

mKj GBP,Gm,‡KvW

শীট আকাের াট gাস eবং সারেফস gাun বা পিলশড gাস, শা যুk, pিতফলন বা pিতফলনহীন sরিবিশ হuক বা না হuক, aন কান কাজ করা নয়

70.07

7007.19.00

Other tempered safety glass

70.09

7007.29.00

70.13

7009.91.90

Other laminated safety glass মিবহীন aন ান কাঁেচর আয়না

70.16

7009.92.90 mKj GBP,Gm,‡KvW

7003.20.00 70.04

mKj GBP,Gm,‡KvW

70.18

7018.10.00

71.02

7102.10.00

মযুk aন ান কাঁেচর আয়না

20 20

টিবল, রাnাঘর, টয়েলট, aিফস, iনেডার ডেকােরশন aথবা eিকরূপ uেd েশ ব াবহােরর uপেযাগী কাঁেচর তজসপt (70.10 o 70.18 হিডং eর পণ ব াতীত)

Paving blocks, slabs, bricks, squares, tiles and other articles of pressed or moulded glass, whether or not wired. of a kind used for building or construction purposes; glass cubes and other glass smallwares., whether or not on a backing, for mosaics or similar decorative purposes; leaded lights and the like; multi-cellular or foam glass in blocks, panels, plates, shells or similar forms. Glass beads, imitation pearls, imitation precious or semi-precious stones and similar glass small wares

অমসৃণ হীরা

মসৃণ হীরা iিমেটশন জুেয়লারী

াট রালড pাডাk যাহােত কাl রালড eর aিধক কাজ করা হয় িন (কেয়েল) (পুরুtt 0.5 িমঃ িমঃ বা aিধক িকn 1 িমঃ িমঃ eর aিধক নয়) াট রালড pাডাk যাহােত কাl রালড eর aিধক কাজ করা হয় িন (কেয়েল) (পুরttু 0.5 িমঃ িমঃ 0.5 িমঃ িমঃ eর িনেm) aেয়ল aথবা গ াস পাiপ লাiেন ব াব ত লাiন পাiপ ব াস 8 iি aথবা তার িনেm

7102.31.00 7102.39.00 71.17 72.09

mKj GBP,Gm,‡KvW 7209.17.00

7209.18.10

7304.11.20

I LNJ (2012)

Bangladesh Statutes

151

wkibvgv msL¨v (Haeding No.) (1) 73.04

mvg½m¨c~Y© bvgKiY †KvW (H. S. Code) (2) 7304.19.20

73.06

7304.90.00

aেয়ল aথবা গ াস পাiপ লাiেন ব াব ত লাiন পাiপ, (ব াস 8 iি aথবা তার িনেm)

7306.11.20

aেয়ল বা গ ােসর ি িলং eর কােজ ব াব ত কিসং eবং uিবং (ব াস 8 iি aথবা তার িনেm)

Other, welded, of circular cross-section of iron or non-alloy steel

Other, welded, of circular cross-section, of stainless steel Other, welded, of circular cross-section, of other alloy steel Other, welded, of non-circular cross-section of square or rectangular cross-section Other, welded, of non-circular cross-section of other non-circular cross-section

7306.19.20 7306.21.20 7306.29.20 7306.30.00 7306.40.00 7306.50.00 7306.61.00 7306.69.00

cY¨ mvgMÖxi weeib (Description of goods) (3) আয়রন aথবা sীেলর তরী aন ান uব , পাiপ eবং ফাঁপা pাফাiল, িসমেলস (Seamless)

m¤c~iK ïénvi (%) (4) 20

20 20 20

7306.90.00

Other, welded, of non-circular cross- section: Other

73.20

7320.10.00

73.21

7320.10.00

লীফ spীং গ াস jালানীর uপেযাগী বা গ াস eবং aন ান uভয় jালানীর uপেযাগী রাnার তজসপt eবং pট গরমকারক

73.23

7323.93.00

Table/kitchenware of stainless steel

siনেলস sীেলর িস , oয়াস বিসন uহার যntাংশ, oয়াটার ট াপ eবং বাথরুেমর aন ান িফ ংস o িফkাস কপােরর তরী সিনটারী oয় ার o uহার যntাংশ

7323.94.00 7323.99.00 73.24

সকল eiচ,eস, কাড

74.18 7607

7418.20.00

7615 82.12

83.01

7615.20.00

পপার / পপার বাড dারা ব া ড (Backed) e ালুিমিনয়াম ফেয়ল , র ীন হuক বা না হuক, রাল/িরল/ বিবন আকাের e ালুিমিনয়াম সিনটারী oয় ার o যntাংশ

8212.10.00

রজর

8212.20.19

siনেলস sীল bড aন ান

8212.20.90

Ab¨vb¨

রজর পাটস

Padlocks and locks (key, combination or electrically operated), of base metal; clasps and frames with clasps, incorporating locks, of base metal; keys for any of the foregoing articles,

7607.20.10

8212.90.00 mKj GBP,Gm,‡KvW (8301.20.10 ব িতত)

152

I LNJ (2012)

Bangladesh Statutes

wkibvgv msL¨v (Haeding No.) (1)

mvg½m¨c~Y© bvgKiY †KvW (H. S. Code) (2)

cY¨ mvgMÖxi weeib (Description of goods) (3)

m¤c~iK ïénvi (%) (4)

of base metal.

84.07 eবং

8407.31.10

84.08

8407.32.10

দুi sাক িবিশ aেটা িরkা/ ি হুiলােরর iি ন

চার sাক িবিশ aেটা িরkা/ ি হুiলােরর iি ন

8407.33.10 8408.20.10 8407.31.20 8407.32.20 8407.33.20 8407.31.20 84.14

8414.50.10 8414.90.10

84.15

84.18

84.21

125 oয়াট বা তার িনেmর মটরযুk টিবল, uiেnা, জানালা o ছােদর ফ ান ফ ান eর যntাংশ

ার, oয়াল, িসিলং ,

45 45

8415.10.90 8415.20.90 8415.81.90 8415.82.90 8415.83.90

মটর চািলত পাখাযুk eবং u তা o আdতা পিরবতন eর সুিবধা সmিলত , আdতা পৃথকভােব িনয়ntন করা যায় না eiরূপ বিশ সmিলত শীতাতপ িনয়ntণকারী যnt

100

8415.90.10

যntাংশ (eয়ার কিnশনার psতকারক pিত ান কতৃ ক আমদািনকৃ ত ) যntাংশ (aন ান আমদািনকারক কতৃ ক আমদািনকৃ ত)

20 60

রি জােরটর , ি জার eবং সমজাতীয় পণ , িহট পাm; রি জাের ং ফািনচার

িফlার

8415.90.10 mKj GBP,Gm,‡KvW (8418.61.10, 8418.69.10, 8418.69.93 o 8418.99.10 ব াতীত) 8421.23.00 8421.29.90

85.04

8504.32.00

Other transformer having a power handling capacity exceeding 1 kVA but not exceeding 16 KVA

85.06

8504.33.00

8506.10.00

Other transformer having a power handling capacity exceeding 16 kVA but not exceeding 500 KVA ম া ািনজ ডাi akাiড

8507.10.00

লীড eিসড ব াটারী o iেলকি ক e াkমুেলটর

8507.20.90

Other acid lead accumulators

8519.20.00

কেয়ন, ব াংক নাট, ব াংক কাড , টােকন iত ািদ dারা চািলত সাun

85.07 85.19

I LNJ (2012) wkibvgv msL¨v (Haeding No.) (1)

Bangladesh Statutes mvg½m¨c~Y© bvgKiY †KvW (H. S. Code) (2)

cY¨ mvgMÖxi weeib (Description of goods) (3) রকিডং বা িরpিডuিসং eপােরটাস সmূণ তরী

153 m¤c~iK ïénvi (%) (4)

8519.30.00

টাণ টবলস ( রকড- ডক), সmূণ তরী

8519.81.20

aন ান সাun রকিডং বা িরpিডuিসং eপােরটাস (ম াগেন ক, aপ ক াল aথবা সিমকnাkর িমিডয়া ব াবহারকারী), সmূণ তরী

8519.89.20

aন ান সাun রকিডং বা িরpিডuিসং eপােরটাস সmূণ তরী

িভিডo রকিডং বা িরpিডuিসং eর যntপািত , িভিডo uনারযুk হuক বা না হuক

লােডড িpেnড সািকট বাড (85.21 হিডংভু k পেণ র জন ) sাট কাডস

পেকট সাiজ রিডo ক েসট pয়ার, সmূণ তরী সাun রকিডং বা uৎপাদেনর যnt সংেযািজত মাটরগাড়ীেত ব াবহার uপেযাগী বািহেরর শিk ছাড়া চালনাkম নেহ eiরূপ রিডo সmpচার gাহকযnt, রিডo টিলেফান বা রিডo টিলgাফ gহেণ সkম যntসহঃ সাun রকিডং বা সাun িরpিডuিসং যntপািতসহ, সmূণ তরী পুনঃuৎপাদন সাun রকিডং বা uৎপাদেনর যnt সংেযািজত বািহেরর শিk ছাড়া চালনাkম eiরূপ aন ান রিডo সmpচার gাহকযnt, রিডo টিলেফান বা রিডo টিলgাফ gহেণ সkম যntসহঃ সাun রকিডং বা সাun পুনঃuৎপাদনkম যntপািতসহ রিঙন টিলিভশন

85.21

সকল eiচ,eস, কাড

85.22

8522.90.20

85.23

8523.52.00

85.27

8527.12.00 8527.21.00

8527.91.00

20 20

85.28

8528.72.00

85.29

8529.90.29

িভ কাডসহ টিলিভশন পাটস ( িভ uৎপাদনকারী িশl ব াতীত aন ান আমদািনর kেt)

8529.90.30

লােডড িpেnড সািকট বাড (85.27 eবং 85.28 হিডংভু k পেণ র জন )

8536.50.00

other switches

8536.69.00

plugs and sockets

8539.21.90 8539.22.90 8539.29.90

আlাভােয়ােলট/ iন া- রড ল াm ব াতীত aন ান িফলােমn ল াmঃ aন ান

8539.31.90

eনািজ সিভং ল াm ব াতীত ু েরেসn, হট ক ােথাড ল াm iিnেকটর পাiলট ল াm o পরীkাগাের ব াব ত

ল াm ব াতীত aন ান মাকারী, সািডয়াম বা মটাল হ ালাiড ল াm িসম কাড uiিnং oয় ারঃ aন ান

85.36 85.39

8539.32.90 8539.39.90 85.42 85.44

8542.39.10 8544.19.90 8544.20.00 8544.42.00

85.45

8545.90.90

20 20

িd-ak িবিশ (co-axial)তার eবং aন ান িd-ak িবিশ (co-axial) bদু িতক পিরবাহী Other electric conductors for a voltage not exceeding 1000 V fitted with connectors ল াm কাবন, ব াটারী কাবন , eবং iেলকি কাল কােজ ব াব ত aন ান

154

Bangladesh Statutes

wkibvgv msL¨v (Haeding No.) (1)

mvg½m¨c~Y© bvgKiY †KvW (H. S. Code) (2)

cY¨ mvgMÖxi weeib (Description of goods) (3)

I LNJ (2012)

m¤c~iK ïénvi (%) (4)

পন 87.03

সংি

সকল eiচ,eস, কাড

মাটরগাড়ী eবং aন ান মাটরযান, sশন oয়াগনসহঃ (1) iি নসহ aেটা িরkা/ ি হুiলার (2) সmূণ তরী iি নসহ চার sাক িবিশ িসeনিজ o ব াটারী চািলত aেটা িরkা/ ি হুiলার

20 20

(3) সmূণ তরী মাটরগাড়ী o , aন ান মাটরযান sশন oয়াগনসহ (e াmুেলn ব াতীত) (ক) িসিলnার ক াপািস 1500 িসিস পযn (খ) িসিলnার ক াপািস 1500 িসিস হiেত 1750িসিস পযn (মাiেkাবাস ব াতীত)

45 100

(গ) িসিলnার ক াপািস 1751 িসিস হiেত 2000িস িস পযn (মাiেkাবাস ব াতীত)

150

(ঘ) িসিলnার ক াপািস 2001 িসিস হiেত 2750 িসিস পযn

250

(ঙ) িসিলnার ক াপািস 2751িসিস হiেত 4000 পযn

350

(চ) িসিলnার ক াপািস 4000 িসিস eর ঊেধ

500

(ছ) িসিলnার ক াপািস 1800 িসিস পযn মাiেkাবাস

(জ) িসিলnার ক াপািস 1801 িসিস হiেত 2000 িসিস পযn মাiেkাবাস

(4) িবযুk (িসেকিড) মাটর গািড়, মাটরযান, sশন oয়াগন o জীপ গািড় সহ (চার sাক িবিশ িসeনিজ চািলত aেটা িরkা/ ি হুiলার ব াতীত) (ক) মাটর গািড় (2000 িসিস পযn) িবযুk (িসেকিড) 87.04 8704.21.12

(খ) aন ান , িবযুk (িসেকিড) সmূণ তরী নূ্ন তম চার দরজািবিশ ডাবল কিবন িপক আপঃ

িসিলnার ক াপািস 1500 িসিস পযn

িসিলnার ক াপািস 1501 িসিস হiেত 2750 িসিস পযn

িসিলnার ক াপািস 2751 িসিস হiেত 4000 িসিস পযn

350

িসিলnার ক াপািস 4000 িসিস eর ঊেধ

500

8704.31.12 8704.21.13 8704.31.13 8704.21.14 8704.31.14 8704.21.15 8704.31.15 87.06 87.11

8706.00.31

দুi sাক aেটা িরkা/ ি হুiলােরর iি নযুk চিসস

8706.00.32

চার sাক aেটা িরkা/ ি হুiলােরর iি নযুk চিসস চার sাকিবিশ সmূণ তরী মাটর সাiেকল

8711.10.11 8711.10.91

I LNJ (2012) wkibvgv msL¨v (Haeding No.) (1)

Bangladesh Statutes mvg½m¨c~Y© bvgKiY †KvW (H. S. Code) (2) 8711.20.11 8711.20.91

155

cY¨ mvgMÖxi weeib (Description of goods) (3)

m¤c~iK ïénvi (%) (4)

8711.10.21 8711.10.92 8711.20.21 8711.20.92

চার sাকিবিশ িবযুk মাটর সাiেকল

8711.10.19 8711.10.29 8711.10.99 8711.20.19 8711.20.29 8711.20.99

দুi sাকিবিশ মাটর সাiেকল (সmূণ তরী বা িবযুk)

250

8712.00.00

87.12

8714.10.20

aযািntক বাi-সাiেকল o aন ান সাiেকল ( ডিলভারী াiসাiেকলসহ) মাটর সাiেকেলর ফু েয়ল ট াংক

87.14

8714.92.10

aযািntক বাi-সাiেকল o aন ান সাiেকেলর চাকার িরম o sাক

90.03

9003.11.00

Frames and mountings for spectacles, goggles or the like

90.04

সকল eiচ,eস, কাড

Spectacles, goggles and the like, corrective protective or other

93.02

9302.00.90

িরভলবার o িপsল aন ান

93.03

9303.10.90

aন ান আেgয়াstঃ aন ান

20 100 100

9003.19.00

9303.20.90 9303.30.90 9303.90.90 9303.90.90

aন ান ast শু ং ফডােরশন কতৃ ক আমদািনকৃ ত match weapon ব াতীত aন ান ast

100

সকল eiচ,eস, কাড

93.01 থেক 93.04 হিডংভু k পেণ র যntাংশ o eেkসিরজ

সকল eiচ,eস, কাড

বামা, gেনড, টেপেডা, মাiন, িমসাiল eবং সমজাতীয় গালা বারুদ (শু ং ফডােরশন থেক আমদািনকৃ ত sাটস গালাবারুদ ব াতীত)

100

93.04

9304.00.90

93.05 93.06

(9306.29.10 ব াতীত ) 93.07

9307.00.90

তরবারী, ছারা, সি ন , বশা eবং সমজাতীয় পণ ঃ aন ান

100

94.01

9401.20.10

Seats of a kind used for motorcycle

9401.30.00

Swivel seats with variable height adjustment

9401.61.00

Other seats , with wooden frames

9401.69.00

156

I LNJ (2012)

Bangladesh Statutes

wkibvgv msL¨v (Haeding No.) (1)

94.03

সকল meiচ,eস, কাড (9403.20.10 ব াতীত)

94.04

9404.21.00

94.05

95.03

সকল eiচ,eস, কাড (9405.40.10, 9405.40.20, 9405.40.30, 9405.40.40, 9405.40.10, 9405.60.20 ব াতীত) সকল, eiচ,eস, কাড

95.04

9504.40.00

96.03

9603.21.00

96.19

9619.00.00

cY¨ mvgMÖxi weeib (Description of goods) (3) Other seats , with metal frames

m¤c~iK ïénvi (%) (4) 60

9401.79.00 আসবাবপt o যntাংশ

Mattress of cellular rubber or plastic, whether or not covered Lamps and lighting fittings including searchlights and spotlights and parts thereof, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like, having a permanently fixed light source, and parts thereof not elsewhere specified or included.

30 60

Tricycles, scooters, pedal cars and similar wheeled toys; dolls' carriages; dolls; other toys; reduced-size ("scale") models and similar recreational models, working or not Playing cards ডnাল pট bাশসহ সকল pকার টু থ bাশ

Sanitary towels (pads) and tampons, napkins and napkin liners for babies and similar articles, of any material

45 45

wØZxq Ask m¤ú~iK ïé Av‡ivc‡hvM¨ †mevmg~n wkibvgv msL¨v

‡mevi †KvW

‡mevmg~n

(1)

(2)

(3)

S001

S001.00 S001.10

S001.20

S012

S012.20

হােটল o রেsারাঁ:

m¤ú~iK ïé nvi (%) (4) 10

হােটলঃ আবাসন , খাদ বা পানীয় সরবরাহকােল যিদ হােটেল মদ জাতীয় পানীয় সরবরাহ করা হয় বা য কান ধরেনর “ ার শা” eর আেয়াজন করা হয় কবল ঐ সকল িবেলর uপর (বৎসের আকিদেনর জন করা হiেলo) রেsারাঁ: খাদ বা পানীয় সরবরাহ কােল যিদ রেsারাঁয় মদ জাতীয় পানীয় সরবরাহ করা হয় বা য কান ধরেনর “ ার শা” eর আেয়াজন করা হয় কবল ঐ সকল িবেলর uপর (বৎসের আকিদেনর জন করা হiেলo) িসম কাড সরbাহকারীঃ সলুলার (Mobile/ Fixed Wireless) টিলেফােনর kেt িসম (Subscriber’s Identity Module-

I LNJ (2012)

Bangladesh Statutes

157

SIM) কাড বা িরম (Removable User Identification Module RUIM) কাড বা aন রূপ aন কান Microchip সmিলত কাড সরবরাহ aথবা eকi uেdশ পূরনকেl uিlিখত কাড ব াতীত pিতবার Code Division Multiple Access (CDMA) বা aন রূপ aন কান পdিত ব াবহার S023

S023.10

S039

S039.20

চলিct pদশক ( pkাগৃহ) স ােটলাiট চ ােনল িডিsিবuটর

35 25

ষ aধ ায় তফিসল-1 [aথ আiন, 2012 eর ধারা 14 d ব ] [Customs Act, 1969 (Act IV of 1969), eর FIRST SCHEDULE eর pিতsাপন] FIRST SCHEDULE [Bangladesh Customs Tariff] (Sec section 18) (পৃথকভােব মুিdত) [Customs Act, 1969 (Act IV of 1969) , aতঃপর Customs Act বিলয়া uিlিখত, eর FIRST SCHEDULE e িনmিলিখত সংেশাধনীগুিল anভু k হiেবঃ ] (1) 56 নং পৃ ার কলাম (1) e uিlিখত Heading 19.01, eর আoতাভু k কলাম (2) ত বিণত H.S.Code “1901.90.40” eবং uহার িবপরীেত কলাম (3),(4),(5) o (6) ত uিlিখত eিn সমূেহর পর িনmবণ ত H.S.Code “1901.90.50” eবং uহার িবপরীেত কলাম (3),(4),(5) o (6) ত uিlিখত eিnসমূহ সিnেবিশত হiেব, যথাঃ“1901.90.50

---Nutritional supplement for pregnant women and breast feeding mothers imported in bulk by VAT registered food processing industries

12%

Free”

(2) 73 নং পৃ ার কলাম (1) e uিlিখত Heading 26.18, eর আoতাভু k কলাম (2) ত বিণত H.S.Code “2618.00.00” eর িবপরীেত কলাম (5) e uিlিখত eিn “12%” eর পিরবেত eিn “5%” pিতsািপত হiেব। (3) 73 নং পৃ ার কলাম (1) e uিlিখত Heading 26.19, eর আoতাভু k কলাম (2) ত বিণত H.S.Code “2619.00.00” eর িবপরীেত কলাম (5) e uিlিখত eিn “5%” eর পিরবেত eিn “12%” pিতsািপত হiেব। (৪) ২৩৩ নং পৃ ার কলাম (1) e uিlিখত Heading 72.10 eবং uহার িবপরীেত (2), (3), (4), (5) o (6) e uিlিখত eিnসমূেহর পিরবেত িনmরূপ Heading eবং eিnসমূহ pিতsািপত হiেব, যথাঃ"72.10

7210.11.00 7210.12.00 7210.20.00 7210.30.00

Flat-rolled products of iron or non-alloy steel, of a width of 600 m m or more, clad, plated or coated. -Plated or coated with tin Of a thickness of 0.5 mm or more -Of a thickness of less than 0.5 mm -Plated or coated with lead, including terne-plate -Electrolytically plated or coated with zinc

Kg Kg Kg Kg

12% Free 12% Free 12% Free 25% Free

158

Bangladesh Statutes 7210.41.00 7210.49.10

7210.49.20

7210.49.90 7210.50.00

7210.61.10

7210.61.20

7210.61.90 7210.69.10

7210.69.20

7210.69.90 7210.70.10

7210.70.20

7210.70.30 7210.70.90 7210.90.00

Otherwise plated or coated with zinc - Corrugated -Other Of a thickness of 0.4 mm or more imported by VAT registered refrigerator manufacturing industry —Of a thickness of more than 0.6 mm imported by VAT registered pre-fabricated building manufacturing industry —Other -Plated or coated with chromium Oxides or with chromium and chromium and chromium oxides —Plated or coated with aluminium —Plated or coated with aluminium-zinc alloys Of a thickness of 0.4 mm or more imported by VAT registerd refrigerator and air conditioner manufacturing industry —Of a thickness of more than 0.6 mm imported by VAT registered pre-fabricated building manufacturing industry —Other —Other —Of a thickness of 0.4 mm or more imported by VAT registered refrigerator and air conditioner manufacturing industry —Of a thickness of more than 0.6 mm imported by VAT registered pre fabricated building manufacturing industry —Other Painted, varnished or coated with plastics —Of a thickness of 0.4 mm or more imported by VAT registered refrigerator and air conditioner manufacturing industry —Of a thickness of more than 0.6 mm imported by VAT registered pre fabricated building manufacturing industry —Of a thickness of more than 0.6 mm —Other -Other

I LNJ (2012)

Kg 25% Free Kg 12% Free

Kg 12% Free

Kg 25% Free Kg 12% Free

Kg 12% Free

Kg 25% Free Kg 12% Free

Kg 12% Free

Kg 12% Free Kg 25% Free Kg 25% Free

(5) 234 নং পৃ ার কলাম (1) e uিlিখত Heading 72.12 eর আoতাভু k কলাম (2) ত বিণত H.S.Code “7212.20.10” eর িবপরীেত কলাম (5) e uিlিখত eিn "Imported by VAT registered motorcycle manufacturing industries" eর পিরবেত eিn Imported by VAT registered refrigerator and air conditioner manufacturing industries” pিতsািপত হiেব।

I LNJ (2012)

Bangladesh Statutes

159

(6) 234 নং পৃ ার কলাম (1) e uিlিখত Heading 72.12 eর আoতাভু k কলাম (2) ত বিণত H.S.Code “7212.40.10” eর িবপরীেত কলাম (3) e uিlিখত eিn "Imported by VAT registered motorcycle manufacturing industries" eর পিরবেত eিn Imported by VAT registered refrigerator and air conditioner manufacturing industries” pিতsািপত হiেব। (7) 296 নং পৃ ার কলাম (1) e uিlিখত Heading 85.08 eর আoতাভু k কলাম (2) ত বিণত H.S.Code “8528.51.10” eর িবপরীেত কলাম (3) e uিlিখত eিn "Computer monitor size not exceeding 19 inch" eর পিরবেত eিn "Computer monitor size not exceeding 22 inch" pিতsািপত হiেব। (8) ৩০৪ নং পৃ ার কলাম (1) e uিlিখত Heading 87.03 eবং uহার িবপরীেত কলাম (2), (3), (4), (5) o (6) e uিlিখত eিnসমূেহর পিরবেত িনmরূপ Heading eবং eিnসমূহ pিতsািপত হiেব, যথাঃ-

"87.03

8703.21.11 8703.21.19

8703.21.21 8703.21.22 8703.21.23 8703.21.24

8703.21.31 8703.21.32 8703.21.33 8703.21.34

8703.22.11

Motor cars and other motor vehicles principally designed for the transport of persons (other than those of heading No. 87.02), including station wagons and racing cars. 8703.10.00 -Vehicles specially designed for travelling on snow; golf cars and similar vehicles -Other vehicles, with spark-ignition combustion reciprocating piston engine -Of a cylinder capacity not exceeding 1000 cc u Three wheeled vehicles — In CBU condition u — In CKD condition u — Reconditioned motor cars and u — other vehicles, including station wagons u — In CBU condition u — Motor cars, CKD u — Other vehicles, CKD u — Microbus, CBU u — Other motor cars and other vehicles, including u station wagons — In CBU condition u — Motor cars, CKD u — Other vehicles, CKD u — Microbus, CBU u — Of a cylinder capacity exceeding 1 000 cc but not u exceeding 1 500cc — Reconditioned vehicles exceeding 1000 cc but not u exceeding 1500cc — Motor cars and other vehicles, including station u wagons, CBU

Kg 25% Free

25%

Free

25% 25%

Free Free

25% 25% 25% 25%

Free Free Free Free

25% 25% 25% 25%

Free Free Free Free

25%

Free

160

8703.22.12 8703.22.13 8703.22.14 8703.22.15

I LNJ (2012)

Bangladesh Statutes — Motor cars, CKD — Other vehicles, CKD — Ambulance fitted with essential equipment — Microbus, CBU — Other vehicles exceeding 1000 cc but not exceeding 1 500cc — Motor cars and other vehicles, including station wagons, CBU

u u u u u

25% 25% 25% 25%

Free Free Free Free

25%

Free

8703.22.22

—Motor cars, CKD

25%

Free

8703.22.23

—Other vehicles, CKD

25%

Free

8703.22.24

Ambulance fitted with essential equipment

25%

Free

8703.22.25

—Microbus, CBU

25%

Free

Of a cylinder capacity exceeding 1500 cc but not exceeding 3000cc

25%

Free

Reconditioned vehicles exceeding 1500cc but not exceeding 1750 cc —Motor cars and other vehicles, including station wagons, CBU —Motor cars, CKD —Other vehicles, CKD Ambulance fitted with essential equipment Microbus, CBU Other vehicles exceeding 1500cc but not exceeding 1750 cc Motor cars and other vehicles, including station wagons, CBU Motor cars, CKD Other vehicles, CKD Ambulance fitted with essential equipment

25%

Free

25%

Free

u u u u u

25% 25% 25% 25% 25%

Free Free Free Free Free

25%

Free

u u u u

25% 25% 25% 25%

Free Free Free Free

Reconditioned vehicles exceeding 1750 cc but not exceeding 2000 cc

25%

Free

8703.23.31

Motor cars and other vehicles, including station wagons, CBU

25%

Free

8703.23.32

Motor cars, CKD

25%

Free

8703.23.33

Other vehicles, CKD

25%

Free

8703.23.34

Ambulance fitted with essential equipment

25%

Free

8703.22.21

8703.23.11 8703.23.12 8703.23.13 8703.23.14 8703.23.15

8703.23.21 8703.23.22 8703.23.24 8703.23.25

Microbus CBU

I LNJ (2012)

Bangladesh Statutes

8703.23.35

161

Microbus of a cylinder capacity not exceeding 1800 cc, CBU 8703.23.36 —Microbus of a cylinder capacity exceeding ISOOcc, CBU

25%

Free

25%

Free

—Other vehicles exceeding 1750cc but not exceeding 2000 cc

25%

Free

8703.23.41

—Motor cars and other vehicles, including station wagons, CBU

25%

Free

8703.23.42

Motor cars, CKD

25%

Free

8703.23.43

Other vehicles, CKD

25%

Free

8703.23.44

—Ambulance fitted with essential equipment

25%

Free

8703.23.45

—Microbus of a cylinder capacity not exceeding 1800 cc, CBU

25%

Free

8703.23.46

—Microbus of a cylinder capacity exceeding 1800cc, CBU

25%

Free

Reconditioned vehicles exceeding 2000 cc but not exceeding 2750 cc

25%

Free

8703.23.51

Motor cars and other vehicles, including station wagons, CBU

25%

Free

8703.23.52

—Motor cars and other vehicles, including station wagons, CKD

25%

Free

8703.23.53

—Ambulance fitted with essential equipment

25%

Free

8703.23.61

—Other vehicles exceeding 2000cc but not exceeding 2750 cc —Motorcars and other vehicles, including station wagons, CBU —Motor cars and other vehicles, including station wagons, CKD

25%

Free

25%

Free

—Ambulance fitted with essential equipment

25%

Free

Reconditioned vehicles exceeding 2750cc but not exceeding 3000 cc

25%

Free

8703.23.71

—Motor cars and other vehicles, including station wagons, CBU

25%

Free

8703.23.72

Motor cars and other vehicles, including station wagons, CKD

25%

Free

8703.23.73

Ambulance fitted with essential equipment

25%

Free

-Other vehicles exceeding 2750 cc but not exceeding 3000cc

25%

Free

—Motor cars and other vehicles, including station

25%

Free

8703.23.62 8703.23.63

8703.23.81

162

8703.23.82 8703.23.83

I LNJ (2012)

Bangladesh Statutes wagons, CBU —Motor cars and other vehicles, including station wagons, CKD — Ambulance fitted with essential equipment — Of a cylinder capacity exceeding 3000 cc — Reconditioned vehicles exceeding 3000 cc but not exceeding 4000 cc

25%

Free

u u

25% 25%

Free Free

8703.24.11

—Motor cars and other vehicles, including station wagons, CBU

25%

Free

8703.24.12

—- Motor cars and other vehicles, including station wagons, CKD

25%

Free

8703.24.13

Ambulance fitted with essential equipment

25%

Free

— Other vehicles exceeding 4000 cc

25%

Free

exceeding 3000 cc but not

8703.24.81

—Motor cars and other vehicles, including station wagons, CBU

25%

Free

8703.24.82

—Motor cars and other vehicles, including station wagons, CKD

25%

Free

8703.24.23

—-Ambulance fitted with essential equipment — Reconditioned vehicles exceeding 4000 cc

25%

Free

8703.24.31

—Motor cars and other vehicles, including station wagons, BU

25%

Free

8703.24.32

—Motor cars and other vehicles, including station wagons, CKD

25%

Free

8703.24.33

—- Ambulance fitted with essential equipment

25%

Free

— Other vehicles exceeding 4000 cc

25%

Free

8703.24.41

—Motor cars and other vehicles, including station wagons, CBU

25%

Free

8703.24.42

—Motor cars and other vehicles, including tation wagons, CKD

25%

Free

8703.24.43

----Ambulance fitted with essential equipment -Other vehicles, with compression-ignition internal combustion piston engine (diesel or semi-diesel) --Of a cylinder capacity not exceeding 1500 cc --Reconditioned vehicles not exceeding 1000 cc ---Motor cars and other vehicles, including station wagons, CBU

25%

Free

25%

Free

25%

Free

8703.31.11

I LNJ (2012)

8703.31.12 8703.31.13 8703.31.14

8703.31.21 8703.31.22 8703.31.23 8703.31.24

8703.31.31 8703.31.32 8703.31.33 8703.31.34 8703.31.35

8703.31.41 8703.31.42 8703.31.43 8703.31.44 8703.31.45

8703.32.11 8703.32.12 8703.32.13 8703.32.14 8703.32.15

8703.32.21

Bangladesh Statutes

---Motor cars, CKD ---Other vehicles, CKD ---Microbus, CBU ---Reconditioned vehicles exceeding 1000 cc but not exceeding 1500 cc ---Motor cars and other vehicles, including station wagons, CBU ---Motor cars, CKD ---Other vehicles, CKD --- Microbus, CBU ---Reconditioned vehicles exceeding 1000 cc but not exceeding 1500 cc ---Motor cars and other vehicles, including station wagons, CBU ---Motor cars, CKD ---Other vehicles, CKD ---Ambulance fitted with essential equipment ---Microbus, CBU ---Other vehicles exceeding 1000 cc but not exceeding 1500 cc ---Motor cars and other vehicles, including station wagons, CBU ---Motor cars, CKD ---Other vehicles, CKD ---Ambulance fitted with essential equipment --- Microbus, CBU -- Of a cylinder capacity exceeding 1500 cc but not exceeding 2500 cc --- Reconditioned vehicles exceeding 1500 cc but not exceeding 1750 cc --- Motor cars and other vehicles, including station wagons, CBU --- Motor cars, CKD --- Other vehicles, CKD --- Ambulance fitted with essential equipment --- Microbus, CBU ---Other vehicles exceeding 1500 cc but not exceeding 1750 cc --- Motor cars and other vehicles, including station wagons, CBU

163

u u u u

25% 25% 25% 25%

Free Free Free Free

25%

Free

u u u u

25% 25% 25% 25%

Free Free Free Free

25%

Free

u u u u u

25% 25% 25% 25% 25%

Free Free Free Free Free

25%

Free

u u u u u

25% 25% 25% 25% 25%

Free Free Free Free Free

25%

Free

u u u u u

25% 25% 25% 25% 25%

Free Free Free Free Free

25%

Free

164

8703.32.22 8703.32.23 8703.32.24 8703.32.25

8703.32.31 8703.32.32 8703.32.33 8703.32.34 8703.32.35 8703.32.36 8703.32.41 8703.32.42 8703.32.43 8703.32.44 8703.32.45 8703.32.46

8703.32.51 8703.32.52 8703.32.53

8703.32.61 8703.32.62 8703.32.63

I LNJ (2012)

Bangladesh Statutes --- Motor cars, CKD --- Other vehicles, CKD --- Ambulance fitted with essential quipment --- Microbus, CBU --- Reconditioned vehicles exceeding 1750 cc but not exceeding 2000 cc --- Motor cars and other vehicles, including station wagons, CBU -- Motor cars, CKD

u u u u u

25% 25% 25% 25% 25%

Free Free Free Free Free

25%

Free

25%

Free

--- Other vehicles, CKD --- Ambulance fitted with essential quipment --- Microbus of a cylinder capacity not exceeding 1800 cc, CBU -- Microbus of a cylinder capacity not exceeding 1800 cc, CBU --- Motor cars and other vehicles, including station wagons, CBU --- Motor cars, CKD --- Other vehicles, CKD --- Ambulance fitted with essential equipment --- Microbus of a cylinder capacity not exceeding 1800 cc, CBU --- Microbus of a cylinder capacity exceeding 1800 cc, CBU --- Reconditioned vehicles exceeding 2000 cc but not exceeding 2500 cc --- Motor cars and other vehicles, including station wagons, CBU --- Motor cars and other vehicles, including station wagons, CKD --- Ambulance fitted with essential equipment --- Other vehicles exceeding 2000 cc but not exceeding 2500 cc --- Motor cars and other vehicles, including station wagons, CBU --- Motor cars and other vehicles, including station wagons, CKD --- Ambulance fitted with essential equipment --- Of a cylinder capacity not exceeding 2500 cc

u u u

25% 25% 25%

Free Free Free

25%

Free

25%

Free

u u u u

25% 25% 25% 25%

Free Free Free Free

25%

Free

25%

Free

25%

Free

25%

Free

u u

25% 25%

Free Free

25%

Free

25%

Free

u u

25% 25%

Free Free

I LNJ (2012)

8703.33.11 8703.33.12 8703.33.13

8703.33.21 8703.33.22 8703.33.23

8703.33.31 8703.33.32 8703.33.33

8703.33.41 8703.33.42 8703.33.43 8703.33.51 8703.33.52 8703.33.53 8703.33.61 8703.33.62 8703.33.63

Bangladesh Statutes

--- Reconditioned vehicles exceeding 2500 cc but not exceeding 2750 cc --- Motor cars and other vehicles, including station wagons, CBU --- Motor cars and other vehicles, including station wagons, CKD --- Ambulance fitted with essential equipment --- Other vehicles exceeding 2500 cc but not exceeding 2750 cc --- Motor cars and other vehicles, including station wagons, CBU --- Motor cars and other vehicles, including station wagons, CKD --- Ambulance fitted with essential equipment --- Reconditioned vehicles exceeding 2750 cc but not exceeding 4000 cc --- Motor cars and other vehicles, including station wagons, CBU --- Motor cars and other vehicles, including station wagons, CKD --- Ambulance fitted with essential equipment --- Other vehicles exceeding 2750 cc but not exceeding 4000 cc --- Motor cars and other vehicles, including station wagons, CBU --- Motor cars and other vehicles, including station wagons, CKD --- Ambulance fitted with essential equipment --- Reconditioned vehicles exceeding 4000 cc --- Motor cars and other vehicles, including station wagons, CBU --- Motor cars and other vehicles, including station wagons, CKD --- Ambulance fitted with essential equipment --- Other vehicles exceeding 4000 cc -- Motor cars and other vehicles, including station wagons, CBU --- Motor cars and other vehicles, including station wagons, CKD --- Ambulance fitted with essential equipment -Other

165

25%

Free

25%

Free

u u

25% 25%

Free Free

25%

Free

25%

Free

u u

25% 25%

Free Free

25%

Free

25%

Free

u u

25% 25%

Free Free

25%

Free

25%

Free

u u u

25% 25% 25%

Free Free Free

25%

Free

u u u

25% 25% 25%

Free Free Free

25%

Free

u u

25% 25%

Free Free

166

Bangladesh Statutes

I LNJ (2012)

---Three wheeled vehicles 8703.90.11 ---CNG operated with four-stroke engine, CBU u 25% Free 8703.90.12 ---CNG operated with four-stroke engine, CKD u 25% Free 8703.90.13 ---Electric battery operated u 25% Free 8703.90.20 ---Ambulance fitted with essential equipment u 25% Free 8703.90.90 ---Other u 25% Free (9) 311 bs c„ôvi Kjvg (1) G Dwj−wLZ Heading 87.14, Gi AvIZvfz³ Kjvg (2) †Z ewY©Z H.S.Code "8714.10.10" Ges Dnvi wecix‡Z Kjvg (3), (4), (5) ও (6) †Z Dwj−wLZ Gw›Uªmg~‡ni ci wbæewY©Z H.S.Code "8714.10.20" Ges Dnvi wecix‡Z Kjvg(3), (4), (5) ও (6) †Z Dwj−wLZ Gw›Uªmg~n mwbœ‡ewkZ nB‡e, h_vt"8714.10.20 ---Fuel tank kg 25% Free"| (10) 329 bs c„ôvi Kjvg (1) G Dwj−wLZ Heading 94.01, (2) †Z ewY©Z H.S.Code "9401.20.00" Ges Dnvi wecix‡Z Kjvg (3), (4), (5) (6) †Z Dwj−wLZ Gw›Uªmg~‡ni cwie‡Z© িb‡æ ewY©Z Gw›Uªmg~n cÖwZ¯’vwcZ nB‡e, h_vt"-Seats of a kind used for motor vehicles 9401.20.10 ---For motorcycle u 25% Free 9401.20.90 ---Other u 25% Free"| (11) 330 bs c„ôvi Kjvg (1) G Dwj−wLZ Heading 94.05, Gi AvIZvfz³ Kjvg (2) †Z ewY©Z H.S.Code "9405.40.40" Gi wecix‡Z Kjvg (3) †Z Dwj−wLZ Gw›Uª "LED tube light" Gi cwie‡Z© Gw›Uª "LED tube light or LED bulb" cÖwZ¯’vwcZ nB‡e| Zdwmj-2 cÖ_g Ask (A_© AvBb, 2012 Gi aviv 57 `ªóe¨) 1 RyjvB, 2012 Zvwi‡L Avi× Ki erm‡ii Rb¨ AvqK‡ii nvi Aby‡”Q`-K Income-tax Ordinance, 1984 (Ord. No. XXXVI of 1984) Gi section 2 (46) G msÁvwqZ e¨w³M‡Yi g‡a¨ hvnv‡`i †¶‡Î Aby‡”Q`-L cÖ‡hvR¨ nB‡e bv †mB mKj cÖ‡Z¨K e¨w³-Ki`vZv (Awbevmx evsjv‡`kxmn), wn›`y †hŠ_ cwievi, Askx`vix dvg©, e¨w³-msN Ges AvB‡bi Øviv m„ó K…wÎg e¨w³i †¶‡Î †gvU Av‡qi Dci AvqKv‡ii nvi wb¤œiƒc nB‡e, h_vt†gvU Avq nvi (K) cÖ_g 2,00,000/- UvKv ch©š— †gvU Av‡qi Dci k~b¨ (L) cieZ©x 3,00,000/- UvKv ch©š— †gvU Av‡qi Dci 10% (M) cieZ©x 4,00,000/- UvKv ch©š— †gvU Av‡qi Dci 15% (N) cieZ©x 3,00,000/- UvKv ch©š— †gvU Av‡qi Dci 20% (O)Aewkó †gvU Av‡qi Dci 25% Z‡e kZ© _v‡K †h, gwnjv Ki`vZv Ges 65 ermi ev Z`~a© eq‡mi Ki`vZv Kigy³ Av‡qi mxgv nB‡e 2,25,000/UvKv Ges cÖwZeÜx Ki`vZv Kigy³ Av‡qi mxgv nB‡e 2,75,000/- UvKvt AviI kZ© _v‡K †h, byb¨Zg K‡ii cwigvY †Kvb fv‡eB 3,000/- UvKv Kg nB‡e bvt AviI kZ© _v‡K †h, †Kvb Ki`vZv hw` ¯^í DbœZ GjvKv (least developed areas) ev me‡P‡q Kg DbœZ GjvKvq (less developed areas) Aew¯’Z †Kvb ¶z`ª ev KzwUi wk‡íi `ªe¨vw` Drcv`‡b wb‡qvwRZ _v‡Kb, Zvnv nB‡j wZwb D³ ¶z`ª ev KzwUi wkí nB‡Z D™¢‚Z Av‡qi Dci wb¤œewY©Z nv‡i AvqKi †iqvZ jvf Kwi‡eb, h_vt-

I LNJ (2012)

Bangladesh Statutes

167

weeiY †iqv‡Zi nvi (A) †h †¶‡Î mswk−ó erm‡ii Drcv`‡bi cwigvY †mB‡¶‡Î D³ Av‡qi Dci cÖ‡`q AvqK‡ii 5%; c~e©eZx erm‡ii Drcv`‡bi cwigv‡Yi Zzjbvq 15% Gi AwaK, wKš‘ 25% Gi AwaK b‡n; (Av) †h †¶‡Î mswk−ó erm‡ii Drcv`‡bi cwigvY †mB‡¶‡Î D³ Av‡qi Dci cÖ‡`q AvqK‡ii c~e©eZx erm‡ii Drcv`‡bi cwigv‡Yi Zzjbvq 10%| 25% Gi AwaK nq; e¨vL¨v|- GB Aby‡”Q` me‡P‡q Kg DbœZ G‡jKv (least developed areas) ev ¯^í DbœZ GjvKv (less developed areas) A_© Income-tax Ordience, 1984 (Ord. No. XXXVI of 1984) Gi section 45 Gi sub-section (2A) Gi clause (b) Ges (c) Gi weavb Abymv‡i †evW© KZ©…K wbw`©óK…Z me‡P‡q Kg DbœZ GjvKv (least developed areas) ev ¯^í DbœZ GjvKv (less developed areas)| Aby‡”Q`-L †Kv¤cvbx, ¯’vbxq KZ©…c¶ Ges †m mKj Ki`vZv hvnv‡`i †¶‡Î Income-tax Ordinance, 1984 (Ord. No. XXXVI of 1984) Abyhvqx m‡e©v”P nv‡i (at the maximum rate) AvqKi Av‡ivwcZ nq(1) "evsjv‡`‡k †h †Kv¤cvbxi †iwR÷ªxK…Z Awdm †mB †Kv¤cvbx nB‡Z jä wWwf‡WÛ Avq e¨Zx‡i‡K Ab¨" me© cÖKvi Av‡qi Dci(K) `dv (L), (M), (N) I (O) †Z ewY©Z †Kv¤cvbxmg~‡ni †¶Î e¨ZxZ(A) GBiƒc cÖ‡Z¨KwU †Kv¤cvbxi †¶‡Î hvnv D³ Av‡qi 27.5%: Z‡e publicly traded companyZ‡e kZ© _v‡K †h, GBiƒc publicly traded company hw` 20% Gi †P‡q †ekx jf¨vsk cÖ`vb K‡I Zvnv nB‡j cÖ‡hvR¨ AvqK‡ii Dci 10% nv‡i AvqKi †iqvZ jvf Kwi‡et AviI kZ© _v‡K †h, GBiƒc publicly traded company hw` 20% Gi †P‡q †ekx jf¨vsk †Nvlbv K‡i A_ev wmwKDwiwU GÛ G·‡PÄ Kwgkb KZ©…K wba©vwiZ mg‡qi g‡a¨ †NvwlZ jf¨vsk cÖ`vb bv K‡i Zvnv nB‡j D³ publicly traded company Gi Ki nvi nB‡e 37.5%; (Av) GBiƒc cÖ‡Z¨KwU †Kv¤cvbxi †¶‡Î hvnv publicly traded company b‡n, Ges ¯’vbxq KZ©…c¶mn Income-tax Ordinance, 1984 (Ord. No. XXXVI of 1984) Gi section 2 Gi clause (20) Gi sub-clause (a), (b), (bb), (bbb) I (c) Gi AvIZvaxb Ab¨vb¨ †Kv¤cvbxi †¶‡ÎD³ Av‡qi 37.5%t Z‡e kZ© _v‡K †h, GBiƒc †Kv¤cvbx Dnvi cwi‡kvwaZ g~ja‡bi b¨~bZg 20% †kqvi Initial Public Offerings (IPO) Gi gva¨‡g n¯—vš—i K‡i, Zvnv nB‡j GBiƒc †Kv¤cvbx

168

Bangladesh Statutes

I LNJ (2012)

D³ n¯—vš—I mswk−ó erm‡i cÖ‡hvR¨ AvqK‡ii Dci 10% nv‡i AvqKi †iqvZ jvf Kwi‡e; (L) e¨vsK, exgv, A_© jMœxKvix cÖwZôvbmg~n D³ Av‡qi 42.5% (gv‡P©›U e¨vsK e¨ZxZ) Gi †¶‡Î (M) gv‡P©›U e¨vs‡Ki †¶‡Î- D³ Av‡qi 37.5% (N) wmMv‡iU cÖ¯‘ZKviK †Kv¤cvbxi †¶‡Î- D³ Av‡qi 42.5% Z‡e kZ© _v‡K †h, GBiƒc cÖ‡Z¨KwU wmMv‡iU cÖ¯‘ZKviK †Kv¤cvbx publicly traded company nB‡j †m‡¶‡Î Ki nvi nB‡e 35%| (O) †gvevBj †dvb Acv‡iUi †Kv¤cvbxi †¶‡Î- D³ Av‡qi 45% Z‡e kZ© _v‡K †h, †gvevBj †dvb Acv‡iUi †Kv¤cvbx hw` Dnvi cwi‡kvwaZ g~ja‡bi b¨~bZg 10% †kqvi, hvnvi g‡a¨ Preinitial Public Offering Placement 5% Gi †ekx _vwK‡Z cvwi‡e bv, ÷K G·‡P‡Äi gva¨‡g n¯—vš—i KiZt publicly traded company †Z i“cvš—wiZ nq †m †¶‡Î Ki nvi nB‡e 35%; (2) †Kv¤cvbx AvBb, 1994 (1994 m‡bi 18 bs AvBb) Gi Aax‡b evsjv‡`‡k wbewÜZ †Kvb †Kv¤cvbx A_ev AvBb Abyhvqx MwVZ mswewae× †Kvb cÖwZôvb nB‡Z 1947 mv‡ji 14 AvM‡÷i c‡i Bm¨yKZ … cÖwZkª“Z I cwi‡kvwaZ cyuwRi Dc‡i †NvwlZ I cwi‡kvwaZ wWwf‡W›U Av‡qi Dci ev evsjv‡`‡k wbewÜZ bq GBiƒc we‡`kx †Kv¤cvbxi gybvdv cÖZ¨vevmb hvnv Income-tax Ordinance, 1984 (Ord. No. XXXVI of 1984) Gi section 2 Gi clause (26) Gi sub- clause (dd) Abymv‡i jf¨vsk wn‡m‡e MY¨, Zvnvi Dci cÖ‡hvR¨ Ki- D³ Av‡qi 20%; (3) †Kv¤cvbx b‡n, evsjv‡`‡k Awbevmx (Awbevmx evsjv‡`kx e¨ZxZ) GBiƒc e¨w³ †kªbxfz³ Ki`vZvi †¶‡Î Av‡qi Dci cÖ‡hvR¨ KiD³ Av‡qi 25% e¨vL¨v|- GB Aby‡”Q‡` "publicly traded company" ewj‡Z GBiƒc †Kvb cvewjK wjwg‡UW †Kv¤cvbx‡K eySvB‡e hvnv †Kv¤cvbx AvBb, 1994 (1994 m‡bi 18 bs AvBb) Abymv‡i evsjv‡`‡k wbewÜZ Ges †h Avq erm‡ii AvqKi wba©viY Kiv nB‡e †mB Avq ermi mgvwßi c~‡e© D³ †Kv¤cvbxwUi †kqvi ÷K G·‡PÄ ZvwjKvfz³ nBqv‡Q| wØZxq Ask (A_© AvBb, 2012 Gi aviv 58 `ªóe¨) mviPv‡h©i nvi †Kvb e¨w³-Ki`vZvi (assessee being individual) hvnvi Income-tax Ordinance, 1984 (Ord. No. XXXVI of 1984) Gi section 80 Abyhvqx cwim¤c`, `vq I Li‡Pi weeiYx (statement of assets, liabilities and expenses) †Z cÖ`wk©Z bxU cwim¤c‡`i g~j¨gvb (total neat worle) `yB †KvwU UvKvi AaxK, †mBiƒc e¨w³ Ki`vZvi †¶‡Î AvqKi cÖ‡hvR¨ GBiƒc Av‡qi Dci cÖ‡hvR¨ AvqK‡ii 10% nv‡i mviPvh© cÖ‡`q n‡e| †gvt gvndzRyi ingvb fvicÖvß mwPe END OF VOLUME I, 2012.