Land Development Tax Ordinance,1976

 

Land
Development Tax Ordinance,1976 (xlii Of 1976)

 

Section—3
(1) (b) (i)

Land
Development Tax Rules, 1976

Rule — 4(2)

In
the Ordinance non-agricultural land in section 3(1)(b)(i) has been classified
for the purpose of rate of tax into commercial or industrial purposes and
residential or other purposes for which it is used. Under Rule 4(1) the Revenue
Officer has been authorised for the purpose of making assessment under the
Ordinance to classify a land with reference to the use therefor. Rule 4(2)
provides that if any land is used partly for residential or other purposes, the
land shall be classified as land for industrial or commercial purposes and it
shall be assessed accordingly. There is no conflict between section 3(1 )(b) of
the Ordinance with Rule 4 of the Rules.

Advanced
Chemical Industries Ltd. Vs. The Additional Deputy Commissioner (Revenue),
Narayanganj, 16 BLD (AD) 291.

 

Disclaimer:

The information contains in this web-site is prepared for educational purpose. This site may be used by the students, faculties, independent learners and the learned advocates of all over the world. Researchers all over the world have the access to upload their writes up in this site. In consideration of the people’s participation in the Web Page, the individual, group, organization, business, spectator, or other, does hereby release and forever discharge the Lawyers & Jurists, and its officers, board, and employees, jointly and severally from any and all actions, causes of actions, claims and demands for, upon or by reason of any damage, loss or injury, which hereafter may be sustained by participating their work in the Web Page. This release extends and applies to, and also covers and includes, all unknown, unforeseen, unanticipated and unsuspected injuries, damages, loss and liability and the consequences thereof, as well as those now disclosed and known to exist.  The provisions of any state’s law providing substance that releases shall not extend to claims, demands, injuries, or damages which are known or unsuspected to exist at this time, to the person executing such release, are hereby expressly waived. However the Lawyers & Jurists makes no warranty expressed or implied or assumes any legal liability or responsibility for the accuracy, completeness or usefulness of any information, apparatus, product or process disclosed or represents that its use would not infringe privately owned rights. Reference herein to any specific commercial product process or service by trade name, trade mark, manufacturer or otherwise, does not necessarily constitute or imply its endorsement, recommendation or favouring by the Lawyers & Jurists. The views and opinions of the authors expressed in the Web site do not necessarily state or reflect those of the Lawyers & Jurists. Above all, if there is any complaint drop by any independent user to the admin for any contents of this site, the Lawyers & Jurists would remove this immediately from its site.