Mr. Z


Dear Sir


We act for Company 1 Our client has instructed us to serve this notice upon you as follows:

01.               That you have issued orders No. 4/A(29)Plastic Materials/VAT/98/572-73 dated 13.02.2001 & Memo No. 4/A(29)Plastic Materials/VAT/98/703 dated 20.02.2001 upon our client cancelling all Approved Price of the products supplied by our client, demanded Supplementary Duty at the rate of 22.5% on the goods released by our client during the period from 29.06.2000 till the date of the order. In the said order you have directed the Superintendent of Customs, Excise & VAT, Bandar Circle, Narayangonj for taking necessary steps for realisation of the said Supplementary Duty. The said orders being violative of the provisions of the Value Added Tax Act, 1991 and the Value Added Tax Rules, 1991 and of the principle of natural justice, our client filed Appeal No. 4-A(9)26/VAT/APPEAL/2001 on 21.03.2001 before the Commissioner (appeal) challenging the aforesaid orders passed by you.

02.               That upon filing of the appeal our client informed you as well as the Superintendent regarding filing of the appeal and forwarded copy of the Memorandum of Appeal vide letter dated 21.03.2001 which was received by you on 21.03.2001. After filing of the appeal, our client received from the Superintendent demand letter No. 4/A(3)Plastic Materials/VAT/98/129 dated 15.03.2001 demanding Tk. 3,17,36,956.00 only as Supplementary Duty for the period from July, 2000 till February, 2001. Since the claim of Supplementary Duty during the period from 29.06.2000 till February, 2001 is within the seisin of the Commissioner (Appeal), you cannot realise the same until and unless the Appeal is disposed of by the Commissioner (Appeal). As such our client through its learned lawyer requested the Superintendent not to press any claim of the amount from our client on the basis of the impugned orders passed by you until the Appeal filed by our client is disposed of.

03.               That even after such request you have issued Letter No. 4/A(29)Plastic Materials/VAT/98/1221 dated 22.03.2001 stating, inter alia, that there is no provision in the Value Added Tax Act to stop realisation of VAT and requested our client to deposit the demanded amount within 2 (two) days failing which legal action would be taken against our client. It may mentioned here that the Superintendent demanded Tk. 3,17,36,956.00 only as Supplementary Duty, but you have split the demand as Supplementary Duty of Tk. 2,75,97,352.00 only and VAT of Tk. 41,39,604.00 only.

04.               That our client has the right to seek protection of law and accordingly filed appeal challenging your alleged claim of Supplementary Duty for the period from 29.06.2000 till February, 2001. The Letter No. 4/A(29)Plastic Materials/VAT/98/1221 dated 22.03.2001 has threatened to infringe our client’s fundamental right to appeal and is an abuse of your official power which is threatening to cause serious injury and damage to our client’s business.

In the premises stated above you are requested to rescind your aforesaid Letter No. 4/A(29)Plastic Materials/VAT/98/1221 dated 22.03.2001 and stop realisation of the alleged Supplementary Duty and VAT during the period from 29.06.2001 till February, 2001 till the disposal of Appeal No. 4-A(9)26/VAT/APPEAL/2001 dated 21.03.2001 filed by our client before the Commissioner (Appeal) and inform us or our client about your compliance within 48 hours of receipt of this notice. Should you fail to comply with the request, our client will be compelled to seek necessary relief against you from the High Court Division of the Supreme Court of Bangladesh in Writ Jurisdiction.

A copy of this notice is kept in our office for future reference.

Yours faithfully


For: “The Lawyers & Jurists”