সতর্কীকরণ! বিডি কানুনে প্রকাশিত অধিকাংশ নজীর বিভিন্ন বই ও ওয়েবসাইট থেকে সংগ্রহ করা হয়েছে। এই সকল নজীর এর সঠিকতার বিষয়ে বিডি কানুন কোন নিশ্চয়তা প্রদান করে না। বিডি কানুনে প্রকাশিত নজীর এর উপর নির্ভর এর আগে সংশ্লিষ্ট নজীরটির রেফারেন্স মিলিয়ে নেওয়ার অনুরোধ করা হচ্ছে।
VAT ACT
Editors’ Note
The respondent filed a writ petition in the High Court Division challenging an adjudication order of the writ respondent no. 2 wherein he imposed penalty of Tk. Tk.43,00,000/- for evasion of VAT of Tk. Tk.25,02,464/- by the respondent. High Court Division made the Rule absolute. Appellate Division, however, following the decision reported in 18 BLC (AD) (2013) 144 examined the question of maintainability of the writ petition first, and held that writ is not maintainable in the instant case as the respondent had impugned an adjudication order passed by the Assistant Commissioner, Customs, Excise and VAT Division, Kushtia which is an appealable order under section 42(1)(Ka) of the VAT Act. The Appellate Division then without going into the merit of the case set aside the judgment and order of the High Court Division holding that the respondent still can seek relief in proper forum resorting to section 14 of the Limitation Act.
Section 42(1) (Ka), 42(2) (Ka) of the VAT Act read with article 102 of the Constitution: Any person aggrieved by the decision or order passed by the Commissioner, Additional Commissioner or any VAT Official lower in the rank of the Commissioner or Additional Commissioner can prefer appeal to the forum prescribed in the section. In the instant case the writ-petitioner impugned adjudication order dated 15.08.2007 passed by the writ-respondent no.2 Assistant Commissioner, Customs, Excise and VAT Division, Kushtia which is an appealable order under section 42(1)(Ka) of the VAT Act and section 42(2)(Ka) mandates that 10% of the demanded VAT is to be deposited at the time of filing of the appeal. When there is a statutory provision to avail the forum of appeal against an adjudication order passed by the concern VAT Official then the judicial review under Article 102(2) of the constitution bypassing the appellate forum created under the law is not maintainable. ... (Paras 13, 14 & 15)
Section 14 of the Limitation Act: However, the respondent can still avail the statutory forum of appeal under section 42 of the VAT Act taking recourse of section 14 of the Limitation Act. Since we already held that the writ petition is not maintainable as such refrained from going into merit of the case. ...(Para 26) 16 SCOB [2022] AD 84
আপনার কাঙ্খিত নজীরটি খুঁজে পাননি! এ বিষয়ে আরও নজীর পেতে নিচের বাটনে ক্লিক করুন।
