Income Tax Rule, 1984

Income Tax
Rule, 1984


Paragraph 3A
and 18 of the Fourth Schedule

object of paragraphs 3A and 18 is to maintain the constitutional continuity of
those laws after the revival of the Constitution till they are repealed,
altered or amended by the competent authority. If paragraphs 3A and 18 were not
incorporated in the Constitution then there would be utter confusion in the
field of constitutional dispensation and law. There would be discontinuity of
constitutional dispensation and the period in issue would remain outside the
Constitution. Martial Law having ceased, the operation of ordinary civil. law
continued. [Per Latifur Rahman, J]

Rashid Khan Vs Bangladesh and others, 18 BLD (AD) 156.


Ordinance is no part of the Constitution

of Bangladesh, 1972

and 142

appears that the Indemnity Ordinance, 1975 (L of 1975) was an ordinary
legislation promulgated by the then President under Article 93(1) of the
Constitution. This was protected and saved in the category of “other laws
referred to in both paragraphs 3A and 18 of the 4th Schedule of the
Constitution. So, the Indemnity Ordinance, 1975(L of 1975) is not a part of the
Constitution, rather it is an ordinary law protected and saved in the category
of other laws.

Rashid Khan Vs Bangladesh, represented by the Secretary, Ministry of Law and
Parliamentary Affairs and others, 17 BLD (HCD) 113.