THE INCOME TAX ORDINANCE, 1984. ( PART 12 )

1 [Chapter XVIIIB

ALTERNATIVE DISPUTE RESOLUTION

152F. Alternative Dispute Resolution.- (1) Notwithstanding anything contained in Chapter XIX any dispute of an assessee lying with any income tax authority, Taxes Appellate Tribunal or Court may be resolved through Alternative Dispute Resolution (hereinafter referred to as ADR) in the manner described in the following sections of this Chapter and rules made thereunder.

  • Board may, by notification in the official Gazette, specify the class or classes of assessees eligible for ADR or extend the area or areas in which these provisions may be applied.

152G. Commencement of ADR.- The ADR as mentioned in this Chapter shall come into force on such date and in such class or classes of assessees as the Board may determine by notification in the official Gazette.

152H. Definition.- For the purposes of this Chapter, unless the context otherwise requires-

  • “authorised representative” means an authorised representative mentioned in sub-section (2) of section 174;
  • “bench” means bench of Taxes Appellate Tribunal;
  • “Commissioner’s Representative” means an officer or officers nominated by the Commissioner of Taxes from among the income tax authorities under section 3 to represent in the Alternative Dispute Resolution process under this Chapter;
  • “court” means the Supreme Court;
  • “dispute” means an objection of an assessee regarding-
  • assessment of income above the income declared by him in his return of income for the relevant year, or
  • order of an appellate authority under chapter XIX which results in assessment of income which is above the declared amount in his return of income;

1 Ins. new chapter XVIIIB by F.A. 2011

152I.Application for alternative resolution of disputes.- (1) Notwithstanding anything contained in Chapter XIX an assessee, if aggrieved by an order of an income tax authority, may apply for resolution of the dispute through the ADR process.

  • An assessee may apply for ADR of a dispute which is pending before any income-tax authority, tribunal or court.
  • All cases dealt with under sub-section (2) are subject to permission of the concerned income tax authority 1[, tribunal] or the court, as the case may be:

Provided that after obtaining such permission from the income tax authority, Tribunal or the court and upon granting of such permission, the matter shall remain stayed during the ADR negotiation process.

  • The application shall be submitted in such form, within such time, accompanied with such fees and verified in such manner as may be prescribed.
  • The application is to be submitted to the respective Appellate Joint Commissioner of Taxes or Appellate Additional Commissioner of Taxes or Commissioner of Taxes (Appeals) or Taxes Appellate Tribunal, as the case may be.
  • In the case of a dispute pending before either Division of the Supreme Court, the assessee shall obtain the permission of the court prior to filing an application under sub-section (2), by filing an application before the court which, upon such an application being made before it, may pass an order allowing the matter to proceed to ADR, or otherwise as it deems fit.

2[152II. Stay of proceeding in case of pending appeal or reference at Appellate Tribunal or High Court Division.- Where an assessee has filed an application for ADR for any income year and for the same income year, the Deputy Commissioner of Taxes has filed an appeal before the Appellate Tribunal or the Commissioner has made a reference before the High Court Division and no decision has been made in that respect by the Appellate Tribunal or High Court Division as the case may be, the proceeding of such appeal or reference shall remain stayed till disposal of the application for ADR.]

  • by F. A. 2015
  • new section 152II by F. A. 2012

152J. Eligibility for application for ADR.- An assessee shall not be eligible for application to ADR if he fails to-

  • submit the return of income for the relevant year or years; or
  • pay tax payable under section 74.

152K. Appointment of Facilitator and his duties and responsibilities.- For the

purposes of resolving a dispute in an alternative way, the Board may select or appoint Facilitator and determine his ‘[fees,] duties and responsibilities by rules.

152L. Rights and duties of the assessee for ADR.- (1) Subject to sub-section

  • , the assessee applying for ADR shall be allowed to negotiate himself personally or alongwith an authorized representative, with the

Commissioner’s Representative for the concerned dispute under the facilitation and supervision of the Facilitator.

  • The Facilitator may exempt the applicant-assessee from personally attending the negotiation process and may be allowed to represent himself by an authorised representative, if he has sufficient reasons for his absence.
  • While submitting an application for ADR, the applicant-assessee shall submit all related papers and documents, disclose all issues of law and facts.
  • The applicant-assessee shall be cooperative, interactive, fair and bonafide while negotiating for resolution.
  • If the applicant-assessee makes any untrue declaration, submits any false document and obtains an order or assessment on that basis, the order or assessment shall be set aside, if so detected, and appropriate legal action be initiated against him.
  • The applicant-assessee shall be liable to pay any taxes, if due as a result of negotiation with the time frame as decided in the ADR.

152M. Nomination and responsibility of the Commissioner’s Representative in ADR.- (1) The respective Commissioner of Taxes may nominate any income tax authority subordinate to him, not below the rank of Deputy Commissioner of Taxes to represent him in the negotiation process of the ADR.

  • The representative so nominated under sub-section (1) shall attend the meeting(s) of ADR negotiation process and sign the agreement of such negotiation process, where an agreement is reached.

152N. Procedures of disposal by the Alternative Dispute Resolution.- (1)

Upon receiving the application of ADR, the Facilitator shall forward a copy of the application to the respective Deputy Commissioner of Taxes and also call for his opinion on the grounds of the application and also whether the conditions referred to in sections 152I and 152J have been complied with.

  • If the Deputy Commissioner of Taxes fails to give his opinion regarding fulfillment of the conditions within 1[five working days] from receiving the copy mentioned in clause (c) of sub-section (3), the Facilitator may deem that the conditions thereto have been fulfilled.
  • The Facilitator may-
  • notify in writing the applicant and the Commissioner of Taxes or the Commissioner’s Representative to attend the meetings for settlement of disputes on a date mentioned in the notice;
  • if he considers it necessary to do so, adjourn the meeting from time to time;
  • call for records or evidences from the Deputy Commissioner of Taxes or from the applicant before or at the meeting, with a view to settle the dispute; and
  • before disposing of the application, cause to make such enquiry by any income-tax authority as he thinks fit.
  • The Facilitator will assist the applicant-assessee and the Commissioner’s Representative to agree on resolving the dispute or disputes through consultations and meetings.

152O. Decision of the ADR.- (1) A dispute, which is subject to this Ordinance, may be resolved by an Agreement either wholly or in part where both the parties of the dispute accept the points for determination of the facts or laws applicable in the dispute.

  • Where an agreement is reached, either wholly or in part, between the assessee and the Commissioner’s Representative, the Facilitator shall record, in writing, the details of the agreement in the manner as may be prescribed.
  • The recording of every such agreement shall describe the terms of the agreement including any tax payable or refundable and any other necessary and appropriate matter, and the manner in which any sums due under the agreement shall be paid and such other matters as the Facilitator may think fit to make the agreement effective.
  • The agreement shall be void if it is subsequently found that it has been concluded by fraud or misrepresentation of facts.
  • The agreement shall be signed by the assessee and the Commissioner’s Representative and the facilitator.
  • Where no agreement, whether wholly or in part, is reached or the dispute resolution is ended in disagreement between the applicant-assessee and the concerned Commissioner’s Representative for non-cooperation of either of the parties, the Facilitator shall communicate it, in writing recording reasons thereof, within fifteen days from the date of disagreement, to the applicant and the Board, the concerned court, Tribunal, appellate authority and income tax authority, as the case may be, about such unsuccessful dispute resolution.
  • Where the agreement is reached, recorded and signed accordingly containing time and mode of payment of payable dues or refund, as the case may be, the Facilitator shall communicate the same to the assessee and the concerned Deputy Commissioner of Taxes for compliance with the agreement as per provisions of this Ordinance.
  • No agreement shall be deemed to have been reached if the Facilitator fails to make an agreement within ‘[two months] from the end of the month in which the application is filed.
  • Where there is a successful agreement, the Facilitator shall communicate the copy of the agreement to all the parties mentioned in sub-section (6) within fifteen days from the date on which the Facilitator and the parties have signed the agreement.

152P. Effect of agreement.- (1) Notwithstanding anything contained in any provision of this Ordinance, where an agreement is reached, under sub-section

  • of section 152O, it shall be binding on both the parties and it cannot be challenged in any authority, Tribunal or court either by the assessee or any other income tax authority.
  • Every agreement, concluded under section 152O shall be conclusive as to the matters stated therein and no matter covered by such agreement shall, save as otherwise provided in this Ordinance, be reopened in any proceeding under this Ordinance.

152Q. Limitation for appeal where agreement is not concluded.- (1)

Notwithstanding anything contained in any provision of this Ordinance, where an agreement is not reached under this Chapter, wholly or in part, the assessee may prefer an appeal-

  • to the Appellate Joint Commissioner of Taxes or Appellate Additional Commissioner of Taxes or Commissioner of Taxes (Appeals), as the case may be, where the dispute arises out of an order of a Deputy Commissioner of Taxes;
  • to the Taxes Appellate Tribunal where the dispute arises out of an order of the Appellate Joint Commissioner of Taxes or Appellate Additional Commissioner of Taxes or Commissioner of Taxes (Appeals), as the case may be; and
  • to the respective appellate authority or court from where the assessee-applicant has got permission to apply for ADR.

(2) In computing the period of limitations for filing appeal, the time elapsed between the filing of the application and the decision or order of the ADR shall be excluded.

152R. Post verification of the agreement.- (1) The Board may monitor the progress of disposal of the application for ADR in the manner as may be prescribed and ensure necessary support and coordination services.

  • Copies of all agreement or matter of disagreement shall be sent by the Facilitator to the respective Commissioner and Board for verification and ascertainment of whether the agreement is legally and factually correct.
  • After receiving the copy of agreement or matter of disagreement, if it appears to the Board that the alleged agreement is obtained by fraud, misrepresentation or concealment of fact causing loss of revenue, then such agreement shall be treated as void and the matter shall be communicated to the concerned authorities, Tribunal or court for taking necessary action.

152S. Bar on suit or prosecution.- No civil or criminal action shall lie against any person involved in the ADR process before any court, tribunal or authority for any action taken or agreement reached in good faith.]

CHAPTER XIX
APPEAL AND REFERENCE

  1. Appeal against order of Deputy Commissioner of Taxes x[and Inspecting Joint Commissioner].- (1) Any [1] [2][assessee, not being a company, aggrieved] by any order of a Deputy Commissioner of Taxes in respect of the following may prefer an appeal to the Appellate Joint Commissioner against such order, namely;-
  • the amount of loss computed under section 37 ;
  • assessment of income, determination of liability to pay, or computation of tax including advance tax;
  • imposition of interest under section 73 ;
  • [3] [4] [5][***] ;

4[(e) imposition of penalty under Chapter XIA, Chapter XV and under section 137 of Chapter XVI ; and]

(f) refusal to allow a claim to a refund or the determination of the amount of refund admissible under Chapter XVIII.

5[(1A) Any assessee, being a company, aggrieved by any order of a Deputy Commissioner of Taxes or [6][any assessee aggrieved by any order] of an Inspecting Joint Commissioner in respect of the following may prefer an appeal to the Commissioner (Appeals) against such order, namely:-

  • any matter specified in clauses (a), (b), (c) and (f) of sub-section
  • ;
  • imposition of penalty under Chapter XV [7][or XIA] [8][or section 137];
  • assessment under section 10 or 120.

(1B) Notwithstanding anything contained in any other law for the time being in force, all such appeals pending before an Appellate Joint Commissioner at the time of the commencement of       ABb, 199o (ABb bs-85, 199o) as are

appellable under this section to a Commissioner (Appeals) shall be heard and disposed of by the Appellate Joint Commissioner as if this section were not amended by ABb, 199oi (1C) Notwithstanding anything contained in sub-section (1) or (1A), the Board may, on an application or on its own motion, transfer an appeal from an Appellate Joint Commissioner to a Commissioner (Appeals) or from a Commissioner (Appeals) to an Appellate Joint Commissioner.]

  • Where the partners of a firm are individually assessable on their shares in the total income of the firm, any such partner may appeal to the Appellate Joint Commissioner against the order of the Deputy Commissioner of Taxes determining the amount of total income or loss of the firm or the apportionment thereof between several partners but he may not agitate in any such appeal, matters relating to assessment of his own total income.

1 [(3) No appeal shall lie against any order of assessment under this section, unless the tax payable on the basis of return under section 74 has been paid

2[***]

4[(4) No appeal shall lie against any order of assessment under this section, unless the assessee has paid ten percent of the tax as determined by the Deputy Commissioner of Taxes where return of income was not filed in accordance with the provisions of this Ordinance.]

  1. Form of appeal and limitation.- (1) Every appeal under section 153 shall be drawn up in such form and verified in such manner as may be prescribed and shall be accompanied by a fee of 5[two hundred taka]. [9] [10] [11] [12] [13]
  • Subject to sub-section (3), an appeal shall be presented within ‘[forty five days],-
  • if it relates to any assessment or penalty, from the date of service of the notice of demand relating to the assessment or penalty, as the case may be ; and
  • in any other case, from the date on which the intimation of the order to be appealed against is served.
  • The Appellate Joint Commissioner 2[or the Commissioner (Appeals), as the case may be,] may admit an appeal after the expiration of the period of limitation specified in sub-section (2) if he is satisfied that the appellant was prevented by sufficient cause from presenting the appeal within that period.
  1. Procedure in appeal before the Appellate Joint Commissioner 3 [or the Commissioner (Appeals)].- (1) The Appellate Joint Commissioner 4[or the Commissioner (Appeals)] shall fix a day and place for the hearing of the appeal and give notice thereof to the appellant and the Deputy Commissioner of Taxes against whose order the appeal has been preferred.
  • The appellant and the Deputy Commissioner of Taxes shall have the right to be heard at the hearing of the appeal either in person or by a representative.
  • The Appellate Joint Commissioner 5[or the Commissioner (Appeals)] may, if he considers it necessary to do so, adjourn the hearing of the appeal from time to time.
  • The Appellate Joint Commissioner 3[or the Commissioner (Appeals)] may, before or at the hearing of an appeal, allow the appellant to go into any ground of appeal not earlier specified in the grounds of appeal already filed if he is satisfied that the omission of that ground from the form of appeal was not wilful or unreasonable. [14] [15] [16] [17] [18]
  • The Appellate Joint Commissioner ‘[or the Commissioner (Appeals)] may, before or at the hearing of an appeal, make such enquiry as he thinks fit or call for such particulars as he may require respecting the matters arising in appeals or cause further enquiry to be made by the Deputy Commissioner of Taxes.
  • While hearing an appeal the Appellate Joint Commissioner ‘[or the Commissioner (Appeals)] shall not admit any documentary material or evidence which was not produced before the Deputy Commissioner of Taxes unless he is satisfied that the appellant was prevented by sufficient cause from producing such material or evidence before the Deputy Commissioner of Taxes.
  1. Decision in appeal by the Appellate Joint Commissioner [19][or the Commissioner (Appeals)].- (‘) In disposing of an appeal, the Appellate Joint Commissioner [or the Commissioner (Appeals)] may,-
  • in the case of an order of assessment, confirm, reduce, enhance, set aside or annul the assessment;
  • in the case of an order imposing a penalty, confirm, set aside or cancel such order or vary it so as either to enhance or to reduce the penalty; and
  • in any other case, pass such order as he thinks fit [20][:

Provided that an order of assessment or penalty shall not be set aside except in a case where the Appellate Joint Commissioner or the Commissioner (Appeals) is satisfied that a notice on the assessee has not been served in accordance with the provisions of section 178.]

(2) The Appellate Joint Commissioner [or the Commissioner (Appeals)] shall not enhance an assessment or a penalty or reduce the amount of refund unless the appellant has been given a reasonable opportunity of showing cause against such enhancement or reduction.

  • The order of the Appellate Joint Commissioner [or the Commissioner (Appeals)] disposing of an appeal shall be in writing and shall state the points for determination, the decision thereon and the reasons for the decision.
  • Where, as a result of an appeal, any change is made in the assessment of a firm or an association of persons, the Appellate Joint Commissioner [or the Commissioner (Appeals)] may direct the Deputy Commissioner of Taxes to amend accordingly any assessment made on any partner of the firm or any member of the association.
  • On the disposal of an appeal, the Appellate Joint Commissioner [or the Commissioner (Appeals)] shall communicate the order passed by him to the appellant, the Deputy Commissioner of Taxes and the Commissioner ‘[within 2[thirty days of the passing of such order.]
  • Notwithstanding anything contained in this Ordinance, an appeal to the Appellate Joint Commissioner [or the Commissioner (Appeals)] shall be deemed to have been allowed if the Appellate Joint Commissioner [or the Commissioner (Appeals)] fails to make an order thereon within 3[ 4[one hundred and fifty days from the end of the month] on which the appeal was filed].
  1. Appeal against order of Tax Recovery Officer.- Any person aggrieved by an order of the Tax Recovery Officer under section 139 may, within thirty days from the date of service of the order, appeal to the Inspecting Joint Commissioner to whom the Tax Recovery Officer is subordinate, and the decision of the Inspecting Joint Commissioner on such appeal shall be final. [21] 2 3 [22]
  2. Appeal to the Appellate Tribunal.- (1) An assessee may appeal to the Appellate Tribunal if he is aggrieved by an order of-
  • an Appellate Joint Commissioner [or the Commissioner (Appeals)], as the case may be,] under section 128 or 156. 1[(b)***
  • ***]

2[(2) No appeal under sub-section (1) shall lie against an order of the Appellate Joint Commissioner or the Commissioner (Appeals), as the case may be, unless the assessee has paid [23] [24] [25][ten percent] of the amount representing the difference between the tax as determined on the basis of the order of the Appellate Joint Commissioner or the Commissioner (Appeals) as the case may be, and the tax payable under section 74 [26] [27][:

Provided that on an application made in this behalf by the assessee, the Commissioner of Taxes, may reduce, the requirement of such payment if the grounds of such application appears reasonable to him. ]

5[(2A)The Deputy Commissioner of Taxes may, [28] [29] [30][with the prior approval of the Commissioner of Taxes,] prefer an appeal to the Appellate Tribunal against the order of an Appellate Joint Commissioner, or the Commissioner (Appeals) under section 156.]

7[(3)***]

8[(4) Every appeal under [31][sub-section (1) or sub-section (2A)] [32][***] shall be filed within sixty days of the date on which the order sought to be appealed against is communicated to the assessee or to the Commissioner, as the case may be :

Provided that the Appellate Tribunal may admit an appeal after the expiry of sixty days if it is satisfied that there was sufficient cause for not presenting the appeal within that period.]

(5) An appeal to the Appellate Tribunal shall be in such form and verified in such manner as may be prescribed [33] [and shall except in the case of an appeal under sub-section (2A)] [34][***] be accompanied by a fee of [35][one thousand] taka.

  1. Disposal of appeal by the Appellate Tribunal.- (1) The Appellate Tribunal may, after giving both the parties to the appeal an opportunity of being heard, pass such orders on the appeal as it thinks fit.
  • Before disposing of any appeal, the Appellate Tribunal may call for such particulars as it may require respecting the matters arising in the appeal or cause further enquiry to be made by the Deputy Commissioner of Taxes.
  • Where, as a result of the appeal, any change is made in the assessment of a firm or association of persons, or a new assessment of a firm or association of persons is ordered to be made, the Appellate Tribunal may direct the Deputy Commissioner of Taxes to amend accordingly any assessment made on any partner of the firm or any member of the association.
  • The Appellate Tribunal shall communicate its order on the appeal [36][to the assessee and to the Commissioner within [37] [38][thirty days] from the date of such order.]
  • Save as hereafter provided in this Chapter, the orders passed by the Appellate Tribunal on appeal shall be final.

6[(6) Notwithstanding anything contained in this Ordinance an appeal filed by an assessee to the Appellate Tribunal shall be deemed to have been

Provided that the provisions of this sub-section shall not apply to an appeal filed by an assessee at any time before the first day of July, 1991][41][;
allowed if the Appellate Tribunal fails to make an order thereon within a period of ‘[ [39] [40][six months] from the end of the month in which the appeal was filed:]

Provided further that the provisions of this sub-section shall, in relation to an appeal filed by an assessee at any time during the period between the first day of July, 1995 and the thirtieth day of June, 1996 (both days inclusive), have effect as if for the words “two years” the words “Three years” were substituted on the day on which section 21 of ABb, 1991 (1991 mlji 21 bs ABb) came into force][42][:

Provided further that the provisions of this sub-section shall, in relation to an appeal filed by an assessee on or after the first day of July, 1999, have effect as iffor the words “two years from the end of the year” the words “two years from the end of the month” were substitute] [43][:

Provided further that the provisions of this sub-section shall in relation to an appeal filed by an assessee before the first day of July, 2002 have effect as if the words “six months from the end of the month in which appeal was filed” were substituted by the words “one year from the end of the year in which appeal was filed:

Provided further that the appeals filed by the Deputy Commissioner of Taxes on or before the thirtieth day of June, 2002 on which no order was passed by the Appellate Tribunal till that date shall be deemed to have been withdrawn from first of July, 2002.]

  1. Reference to the High Court Division.- (1) The assessee or the Commissioner may, [44] [within ninety days] from the date of receipt of the order of the Appellate Tribunal communicated to him under section 159, by application in the prescribed from, accompanied, in the case of an application by the assessee, by a fee of [45][two thousand taka], refer to the High Court Division any question of law arising out of such order [46] [47][:

4[Provided that no reference under sub-section (1) shall lie against an order of the Taxes Appellate Tribunal, unless the assessee has paid the following tax at the rate of-

  • [48][ffteen] per cent of the difference between the tax as determined on the basis of the order of the Taxes Appellate Tribunal and the tax payable under section 74 where tax demand does not exceed one million taka;
  • [49][twenty five] per cent of the difference between the tax as determined on the basis of the order of the Taxes Appellate Tribunal and the tax payable under section 74 where tax demand exceeds one million taka:]

Provided further that the Board may, on an application made in this behalf, modify or waive, in any case, the requirement of such payment.]

7[(Proviso)***]

  • An application under sub-section (1) shall be in triplicate and shall be accompanied by the following documents, namely:-
  • certified copy, in triplicate, of the order of the Appellate Tribunal out of which the question of law has arisen;
  • certified copy, in triplicate, of the order of the Deputy Commissioner of Taxes, the Inspecting Joint Commissioner or the Appellate Joint Commissioner, ‘[or the Commissioner (Appeals)], as the case may be, which was the subject-matter of appeal before the Appellate Tribunal; and
  • certified copy, in triplicate, of any other document the contents of which are relevant to the question of law formulated in the application and which was produced before the Deputy Commissioner of Taxes, the Inspecting Joint Commissioner, the Appellate Joint Commissioner 2[or the Commissioner (Appeals)] or the Appellate Tribunal, as the case may be, in the course of any proceedings relating to any order referred to in clause (a) or (b).
  • Where the assessee is the applicant, the Commissioner shall be made a respondent; and where the Commissioner is the applicant the assessee shall be made a respondent :

Provided that where an assessee dies or is succeeded by another person or is a company which is being wound up, the application shall not abate and may, if the assessee was the applicant, be continued by, and if he was the respondent, be continued against, the executor, administrator or successor or other legal representative of the assessee ,or by or against the liquidator or receiver, as the case may be.

  • On receipt of the notice of the date of hearing of the application, the respondent shall, at least seven days before the date of hearing, submit in writing a reply to the application; and he shall therein specifically admit or deny whether the question of law formulated by the applicant arises out of the order of the Appellate Tribunal.
  • If the question formulated by the applicant is, in the opinion of the respondent, defective, the reply shall state in what particulars the question is defective and what is the exact question of law, if any, which arises out of the said order; and the reply shall be in triplicate and be accompanied by any documents which are relevant to the question of law formulated in the application and which were produced before the Deputy Commissioner of Taxes, the Inspecting Joint Commissioner, the Appellate Joint Commissioner, 3[the Commissioner (Appeals)] or the Appellate Tribunal, as the case may be, in the course of any proceedings relating to any order referred to in subsection
  • (a) or (b). [50] [51] [52]
  • Section 5 of the Limitation Act,1908 (IX of 1908) shall apply to an application under sub-section (1).
  1. Decision of the High Court Division.- (1) Where any case has been referred to the High Court Division under section 160 it shall be heard by a bench of not less than two judges and the provisions of section 98 of the Code of Civil Procedure 1908 (V of 1908), shall, so far as may be, apply in respect of such case.
  • The High Court Division shall, upon hearing any case referred to it under section 160, decide the question of law raised thereby and shall deliver its judgement thereon stating the grounds on which such decision is founded and shall send a copy of such judgement under the seal of the Court and signature of the Registrar to the Appellate Tribunal which shall pass such orders as are necessary to dispose of the case in conformity with the judgement.
  • The costs in respect of a reference to the High Court Division under section 160 shall be in the discretion of the Court.
  • Notwithstanding that a reference has been made under section 160 to the High Court Division, tax shall be payable in accordance with the assessment made in the case unless the recovery thereof has been stayed by the High Court Division.
  1. Appeal to the Appellate Division.- (1) An appeal shall lie to the Appellate Division from any judgement of the High Court Division delivered under section 161 in any case which the High Court Division certifies to be a fit one for appeal to the Appellate Division.[:

(Proviso) ***]

  • The provisions of the Code of Civil Procedure, 1908 (Act V of 1908), relating to appeals to the Appellate Division shall, so far as may be, apply in the case of appeals under this section in like manner as they apply in the case of appeals from decrees of the High Court Division :

Provided that nothing in this sub-section shall be deemed to affect the provision of section 161 (2) or (4):

Provided further that the High Court Division may, on petition made for the execution of the order of the Appellate Division in respect of any costs awarded thereby, transmit the order for execution to any Court subordinate to the High Court Division.

  • Where the judgment of the High Court Division is varied or reversed in appeal under this section, effect shall be given to the order of the Appellate Division in the manner provided in section 161 (2) and (4) in respect of a judgment of the High Court Division.

The provisions of sub-section (3) and sub-section (4) of section 161 relating to costs and payment of tax shall apply in the case of an appeal to the Appellate Division as they apply to a reference to the High Court Division under section 160.

[1] Ins. by F.A. 1990

[2] Subs. for ” assessee aggrieved” by F.A. 1990

[3]  Omitted by F.A. 2015

[4] Subs by F.A. 2015

[5] Ins. by F.A. 1990

[6] Ins. by F.A. 1993

[7] Ins. by F.A. 2015

[8] Ins. by F.A. 1991

[9] Subs. by F.A. 2000

[10] Omitted by F.A. 2015

[11] Omitted by F.A. 1999

[12] Ins. new sub-section (4) by F.A. 2012

[13] Subs for “one hundred taka” by F.A. 1993

[14] Subs. for “thirty days ” by F.A. 1995 and re-subs for “sixty days” by F.A. 2006

[15] Ins. by F.A. 1990

[16]

Ins. ” or the commissioner (Appeals)” after “Appellate Joint Commissioner” everywhere of section 155 by F.A. 1990

[17] Ins. by F.A. 1990

Ins ” or the Commissioner (Appeals)” after “Appellate Joint Commissioner” everywhere of section 155 by F.A. 1990

Ins ” or the Commissioner (Appeals)” after ” Appellate Joint Commissioner” everywhere of section 156 by F.A. 1990 Ins by F.A. 1994

[19]             Subs for “fifteen days” by F.O. 2007.

[20]

Subs. for the words ” a period of one year from the end of the month in which the appeals was filed.” by F.A. 2002

[21]             Ins by F.A. 1994

[22]

Subs. for “ninety days from the date” by F.O. 2007 again subs. for “ninety days form the end of the month” by F.A 2009

[23] Clause (b) & (c) omitted by F.A. 1990

[24]

Subs. by F.A. 2000 again subs. by F.A. 2002 again subs. by F.A. 2004

[25]             Subs. for “five percent” by F.A. 2011

[26]

Subs. “full-stop” for “colon” and proviso omitted by F.O 2007 subsequently subs. “colon “for “ful-stop ” and inserted proviso by F.A. 2011

[27]             Ins. by F.A. 2003

[28]Subs. for “with the prior approval of the Board” by F.O. 2008

[29]             Omitted by F.A. 2002

[30]             Subs by F.A 1999

Q

Subs. for “sub-section (1)” by F.A. 2003

[32] Omitted by F.A. 2002

[33] Subs. for “and shall” by F.A. 2003

Omitted by F.A. 2002

[35]

Subs. for “three hundred” by F.A. 1993 and “five hundred” by F.O. 2007

[36] Ins. by F.A. 1997

[37] Subs. for “fifteen days” by F.O. 2007

[38] Ins. by F.A. 1991

Subs. the words for ” two years form the end of the year in which the appeal was filed” by F.A.

[40]Subs. for “four months” by F.O. 2007

[41] Ins. by F.A. 1999

[42] Ins. by F.A. 1998

[43] Ins. by F.A. 2002

[44] Subs. for “within sixty days” by F.A. 1999

[45]

Subs. the words for “one hundred taka” by F.A. 2002

[46] Ins. by F.A. 2009

[47] Subs. by F.A. 2011

[48] Subs. for “twenty five” by F.A. 2013

[49] Subs. for “fifty” by F.A. 2013

V

Proviso Ins. by F.A 1989 & 1991 and omitted by F.A. 1995

[50] Ins by F.A. 1990

[51] Ins by F.A. 1990

[52] Ins by F.A. 1990

1 Proviso Ins. by F.A 1989 & 1991 and omitted by F.A. 1995