MUNICIPAL CORPORATIONS ( TAXATION) RULES, 1986

Rules-20(3)(a)(i)

It appears from the record that the petitioner submitted the deed of agreements made between the petitioner and the tenants in order to show that how much money the petitioner actually received by way of rents from the tenants.-A Judicial order must be a speaking order manifesting by itself that the court has applied its mind to the resolution of issues involved for their proper
adjudication. In this order it appears that the Justice has neither been done nor seem to have been done and as such, this order is not an order which can be maintained according to law.

Dr. Shamsul Huda Jaigirdar Vs. Dhaka City Corporation & Ors 12 BLT (HCD) 443.

Rule-20(3)(a)(ii)

Assessment of Municipal tax

Held: in our view annual valuation is to be assessed on the gross annual rental of the building minus two month’s rent as maintenance allowance.

Chittagong City Corporation & Ors Vs. Sonali Bank & Ors 15 BLT (AD)379.

 

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