MATIUR RAHMAN CHOWDHURY Vs. COMMISSIONER OF TAXES
SUPREME COURT OF BANGLADESH
Matiur Rahman Chowdhury
COMMISSIONER OF TAXES
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SHAH ABU NAYEEM MOMINUR RAHMAN,J. -
(1.) These two leave petitions arose out of the common judgment and order dated 23.01.2008 passed by the High Court Division in disposing of the Reference Application Nos. 120 and 121 of 2000. The parties and the issue involved in both the petitions being same those are taken up together for disposal.
(2.) The reference applications under Section 160(1) of the Income Tax Ordinance, 1984 relate to income tax assessments made for the assessment years 1993-94 and 1994-95 in respect of Mr. Matiur Rahman Chowdhury, Editor and Proprietor of Daily Bangla Bazar Patrika. The Reference Application No.120 of 2000 relates to assessment year 1993-94 and the Reference Application No.121 of 2000 relates to assessment year 1994-95.
(3.) The assessee-petitioner submitted his income tax returns for the assessment years 1993-94 and 1994-95 in due course and being aggrieved by the assessments made by the Deputy Commissioner of Taxes, the assessee-petitioner filed Income Tax Appeals before the Appellate Joint Commissioner of Taxes for both the assessment years and that the assessee-petitioner not being satisfied with the order passed by the Appellate Joint Commissioner of Taxes preferred Income Tax Appeal No.1905 of 1998-99 for the assessment year 1993-94 and Income Tax Appeal No.1906 of 1998-99 for the assessment year 1994-95 both before the Taxes Appellate Tribunal Dhaka, Division Bench-1, under Section 158 of the Income Tax Ordinance 1984. Section 158 of the Income Tax Ordinance 1984 provides for filing appeal before the Appellate Tribunal and Section 158(2) of the Ordinance provides that no appeal shall lie against an order passed by the Appellate Joint Commissioner of Taxes unless the assessee pays the prescribed amount representing the difference between the tax as determined on the basis of the order of the Appellate Joint Commissioner and the tax payable under Section 74 i.e. as assessed by the assessee himself; provided that on an application made by the assessee, the Commissioner of Taxes, may reduce, the requirement of payment of the prescribed amount as required for filing an appeal. The assessee-petitioner in preferring the appeals instead of making the payment as prescribed filed an application for waiver of the payment of the prescribed amount as per proviso to Section 158(2) of the Ordinance.;
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