MUNICIPAL ADMINISTRATION OR DINANCE, 1960


MUNICIPAL ADMINISTRATION OR DINANCE, 1960

(IX OF 1960)

 

Definition of Tax

Definition
of Tax as given in Municipal Administration Ordinance, 1960—The definition may
he taken into consideration to interprete the statute when its language is
ambiguous to find out the legislative intent. In this statute the language is
clear enough to show what is tax and what is rate.

Dacca
Municipal Corporation Vs. Sonali Bank and others, 1BLD (AD) 470

 

Section—3(1 )(42)

Power of Municipality to levy taxes and
rates—Municipal Committee may levy all or any taxes or rates—If tax
included rate separate methods of levying taxes and rates would not have been
prescribed.

Dacca Municipal Corporation Vs. Sonali
Batik and others, 1BLD (AD) 470

 

Section-3(1)(42)

Building Tax—Building Tax does not in-
elude lighting rate, conservancy rate or any other rate.

Dacca
Municipal Corporation Vs. Sonali Bank and others, 1 BLD (AD) 47O

 

Section—36

Writ Petition—Writ Petition at the
instance of a Municipal Committee against the decision of its Controlling
Authority is not maintainable4Vhen the Municipal Administration Ordinance says
that the Municipal Committee must obey the direction of the Government and that
direction is given by the Controlling Authority, which has not been given by
law, tantamount to disregarding the very provisions of law and it would amount
to usurpation of power by way of writ petition.

Dacca
Municipal Corporation Vs. Sonali Bank and others, 1 BLD (AD) 47O

 

MUNICIPAL COMMITTEE (APPEAL) RULES, 1960

 

Rule—8(4)

Writ Petition—Writ Petition at the
instance of the Municipal Committee against the decision of its Controlling
Authority is not maintainable—When the Municipal Administration Ordinance says
that the Municipal Committee must obey the direction of the Government and that
direction is given by the Controlling Authority, any attempt for nullifying the
decision of the Controlling Authority tantamount to disregarding the very
provisions of law and it would amount to usurpation on power by way of writ
petition.

Dacca
Municipal Corporation Vs. Sonali Bank and others, 1 BLD (AD) 47O

 

MUNICIPAL COMMITTEE (TAXATION) RULES, 1960

 

Rules—22 and 42

Power of the Municipality to levy taxes and
rates—Municipal Committee may levy all or any taxes or rates—If tax
included rate, separate methods of levying taxes and rates would not have been
prescribed.

Dacca
Municipal Corporation Vs. Sonali Bank and others, 1 BLD (AD) 470.

 

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