Fiscal/Taxation Law

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Title	Laws Referred

Amirul Islam (Md.) Vs. Commissioner of Customs Chittagong and others, 2014, 43 CLC (HCD)	Rules 4, 5 & 7, the Customs Duty Assessment (Determination of Value of Import Goods) Rules, 2000
Commissioner of Customs, Excise and VAT Commissioner of Customs, Excise and VAT Vs. Appollo Steel Mills Ltd and others, 2013, 42 CLC (AD)	s.19 (1), the Value Added Tax Act, 1991
One Bank Limited, represented by Mr. M. Fakhrul Alam, H.R.C. Bhaban, 46, Karwan Bazar, Dhaka, Bangladesh Vs. The Commissioner of Taxes, 2014, 43 CLC (HCD)	ss.2(45), 29(xxvii), 16C, 53M, the Income Tax Ordinance, 1984 (Ordinance No. XXXVI of 1984)
TLRA Holding Ltd Vs. Customs, Excise and VAT Appellate Tribunal & others, 2012, 41 CLC (HCD)	ss.26 & 48, the Value Added Tax Act, 1991; Article 102(2), the Constitution of Bangladesh, 1972
Trans Oceanic Steamship Co. Ltd. and another Vs. Adamjee Insurance Co. Ltd. and another, 1993, 22 CLC (HCD)	Articles III & IV, the Carriage of Goods by Seas Act, 1925
Warid Telecom International Ltd Vs. Commissioner of Customs and others, 2012, 41 CLC (HCD)	ss.193, 196B (1), 196C, the Customs Act, 1969; s.367, the Code of Criminal Procedure, 1898
A.K. Reazul Karim Vs. State, 1983, 12 CLC (AD)	The Customs Act, 1969, the Anti-Corruption Act, 1957
AA Engineering Limited Vs. University of Khulna, 2013, 42 CLC (AD)	ss. 3 (3), 3(5), the Value Added Tax Act, 1991
Abdul Awal (Md.) Vs. Commissioner of Taxes, 2000, 29 CLC (HCD)	ss. 22(2), 34 (1), the Income Tax Act, 1922
Abdul Baten (Md.) Vs. Chairman, NBR & others, 2007, 36 CLC (HCD)	The Value Added Tax Act, 1991

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