Development Tax Ordinance,1976 (xlii Of 1976)
(1) (b) (i)
Development Tax Rules, 1976
Rule — 4(2)
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.
Chemical Industries Ltd. Vs. The Additional Deputy Commissioner (Revenue),
Narayanganj, 16 BLD (AD) 291.