BRAC Vs. NATIONAL BOARD OF REVENUE
LAWS(BANG)-2009-3-5
SUPREME COURT OF BANGLADESH
Decided on March 12,2009

Brac Appellant
VERSUS
National Board Of Revenue Respondents

JUDGEMENT

MD.JOYNUL ABEDIN,J. - (1.) This petition for leave to appeal has arisen out of the judgment and order dated 12.2.2008 passed by a Division Bench of the High Court Division in Writ Petition No. 6768 of 2001 discharging the rule.
(2.) The petitioner filed the aforesaid writ petition impugning the order being Nothi No.3(115)/Ka:Ma:Pra:/ 2000/475 dated 30.9.2001 of the National Board of Revenue rejecting the writ petitioners prayer for exemption to deposit 20% of the disputed tax at the time of filing appeal before the Taxes Appellate Tribunal against the order dated 8.2.2001 of the Appellate Additional Commissioner of Taxes, Range-2, Taxes Appeal Zone-1, Dhaka with regard to the writ petitioners income tax assessment for the assessment year 1998-1999 on the following averments.
(3.) The writ petitioner is a registered charitable society registered under the Societies Registration Act, 18609 and it runs different projects for the advancement of education, health, welfare etc., primarily for the poorest segment of the rural people. Its funds constitute mainly of donations from benevolent foreign donors. In addition, it earns income from commercial projects, bank interest, dividend etc. The writ petitioner is an assessee of companies circle-15, Taxes Zone5, Dhaka having TIN: 2509-400-0011. The writ petitioner submitted its income tax return for the assessment year 1998-1999 claiming nil income. Pursuant to notice under sections 79 and 82(1) of the Income Tax Ordinance, 1984 an authorized representative appeared on behalf of the writ petitioner with books of accounts, bank statements etc. and explained the return. The Deputy Commissioner of Taxes however assessed under section 83(2) of the Ordinance the total income at Tk. 112,41,52,972.00 and determined the tax at Tk. 32,31,55,109.00 payable under the Ordinance. Against the said assessment, the writ petitioner took an appeal before the Appellate Additional Commissioner of Taxes but the Appellate Additional Commissioner by his order dated 8.2.2001 dismissed the appeal and maintained the said order of assessment. The writ petitioner thereafter on 24.9.2000 preferred an appeal against the said order before the Taxes Appellate Tribunal without depositing 20% of the tax as was required under section 158(2) of the Ordinance.;


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