Section -2 (8) (b)
In the instant case the Board recommended a fixed amount of Tk-40/- per month as “যাতায়াত ভাড়া” to all workers of the cinema halls irrespective of their rank and status as part of the fringe benefit along with the house rent and medical allowances, which has been accepted by the appellant by the impugned Notification. Thus in the facts and circumstances of the case the said “যাতায়াত ভাড়া” cannot be treated as “travelling allowance” within the meaning of section 2 (8) (b) of the Ordinance.
Govt. of Peo. Rep of Bangladesh Vs. Hasan Movies Ltd. & Ors. 4 BLT (AD)-50.