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11/11/2024
Laws of Bangladesh

The Finance (1971–1972) Order, 1972 (President's Order)

( PRESIDENT'S ORDER NO. 52 OF 1972 )

Amendment of Act III of 1951

6. The following amendments shall be made in the Sales Tax Act, 1951 (III of 1951), namely:-

 
 
 
 

(1) in section 2, after clause (18A), the following new clause shall be inserted and shall be deemed to have been so inserted with effect from the 26th day of March, 1971, namely:-

 
 
 
 

“(18AA) 'taxable territories' has the same meaning assigned to that expression by clause (14AA) of section 2 of Income-tax Act, 1922;”;

 
 
 
 

(2) in section 17,-

 
 
 
 

(a) for sub-sections (1), (2), (3) and (4) the following shall be substituted, namely:-

 
 
 
 

“(1) Within sixty days of the date on which he is served with notice of an order under sub-section (6) of section 15, the assessee or the Commissioner may, by application in the prescribed form, accompanied, where the application is made by the assessee, by a fee o one hundred taka refer to the High Court any question of law arising out of such order.

 
 
 
 

(2) An application under sub-section (1) shall be in triplicate and shall be accompanied by the following documents, and where any such document is in any language other than English also by a translation thereof in English, namely:-

 
 
 
 

(a) Certified copy, in triplicate, of the order of the Appellate Tribunal out of which the question of law has arisen;

 
 
 
 

(b) Certified copy, in triplicate, of the order of the Sales Tax Officer, the Inspecting Assistant Commissioner of Sales Tax, the Appellate Assistant Commissioner of Sales Tax, as the case may be, which was subject-matter of appeal before the Appellate Tribunal;

 
 

1[(c) Certified copy, in triplicate, of any other document the contents of which are relevant to the question of law formulated in the application and which was produced before the Sales Tax Officer, the Appellate Assistant Commissioner of Sales Tax, the Inspecting Assistant Commissioner of Sales Tax or the Appellate Tribunal, as the case may be, in the course of any proceedings relating to the order referred to in clause (a) or clause (b);]

 
 
 
 

(3) Where the assessee is the applicant, the Commissioner shall be made a respondent and where the Commissioner is the applicant, the assessee shall be made a respondent :

 
 
 
 

Provided that where an assessee dies or is adjudicated insolvent or is succeeded by another person or is a company which is being wound up, the application shall not abate and may, if the assessee was the applicant, be continued by, and if he was the respondent, be continued against, the executor, administrator or successor or other legal representative of the assessee, or by or against the liquidator or receiver, as the case may be.

 
 
 
 

(4) On receipt of the notice of the date of hearing of the application the respondent shall, at least seven days before the date of hearing, submit in writing a reply to the application; and he shall therein specifically admit or deny whether the question or law formulated by the applicant arises out of the order of the Appellate Tribunal. If the question formulated by the applicant is, in the opinion of the respondent defective, the reply shall state in what particular the question is defective and what is the exact question of law, if any, which arises out of the said order; and the reply shall be in triplicate and be accompanied by any documents (along with a translation in English of such documents as are not in English) which are relevant to the question of law formulated in the application and which were produced before the Sales Tax Officer, the Inspecting Assistant Commissioner of Sales Tax, the Appellate Assistant Commissioner of Sales Tax, the Appellate Tribunal, as the case may be, in the course of any proceedings relating to any order referred to in clause (a) or clause (b) of sub-section (1).”; and

 
 

(b) in sub-section (5), for the words “case stated” the words “such application” shall be substituted;

 
 
 
 

(c) in sub-section (8), the comma, words, brackets and figures, “sub-section (2) or sub-section (3)” shall be omitted; and

 
 
 
 

(d) after sub-section (8) amended as aforesaid, a new sub-section (9) shall be added, namely:-

 
 
 
 

“(9) Any application made to the Appellate Tribunal or any question of law referred to the High Court by the Appellate Tribunal before the first day of July, 1971, shall be disposed of by the Appellate Tribunal or the High Court, as the case may be, as if the Finance (1971-72) Order, 1972, had not come into force.”;

 
 
 
 

(3) in section 28, in sub-section (1), for the word “five” the word “six” shall be substituted.


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    Clause (c) was substituted by Article 5 of the Finance (1971-72) (Amendment) Order, 1972 (President’s Order No. 75 of 1972)
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