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20/06/2024
Laws of Bangladesh

The National Board of Revenue Order, 1972 (President's Order)

( PRESIDENT'S ORDER NO. 76 OF 1972 )

 
 
 
 
6. Notwithstanding the repeal of the Central Board of Revenue Act, 1924 (Act No. IV of 1924) hereinafter referred to as the said Act,-
 
 
 
 
(a) any rule, regulation, order or appointment made by any Government under the said Act before the commencement of this Order so far they apply to Bangladesh shall be deemed to have been made by the Government and shall continue in force as if made under the provision of this Order;
 
 
 
 
(b) any regulation, bye law, order or appointment made, any notification issued, any notice given, anything done or any action taken by the Central Board of Revenue constituted under the said Act, before the commencement of this Order in so far as they apply to Bangladesh shall be deemed to have been made, issued, given, done or taken, as the case may be, by the National Board of Revenue and shall continue in force until altered, amended or rescinded;
 
 
 
 
(c) all proceedings which, immediately before the commencement of this Order, were pending in the Central Board of Revenue constituted under the said Act in so far as they apply to Bangladesh shall be deemed to be proceedings pending before the National Board of Revenue and shall be continued, heard and determined by, the National Board of Revenue as if they had been proceedings in the National Board of Revenue; and
 
 
 
 
(d) any order or decision made or given by the Central Board of Revenue before the commencement of this Order in so far as they apply to Bangladesh shall be enforceable and shall have effect as if it were an order or decision made or given by the National Board of Revenue.
 
 

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