Bangladesh Telecommunication Act, 2001
Section 3(2), 4, 6, 31, 33-36, 55
Telegraph Act, 1885
Section 4
Wireless Telegraphy Act, 1933
Section 2(1)-(2), 5, 10
Constitution of Bangladesh, 1972
Article 27, 31, 39, 41 and 42
To grant licence to broadcast the programmes of Ekushey Television through satellite transmission— The Court of law could intervene/interfere in administrative actions where there has been failure of justice either in commission or in omission or in deliberate failure to perform a duty cast upon in taking the course of action prescribed— The writ petition has been originated due to rush and hasty decision in Annexure-C-1 issued without due application of mind as to the provisions of law possibly though inadvertence which they subsequently have withdrawn. It is the duty of executive agencies to be mindful about the performance of any duty/action so as to avoid any possible prejudice.
The exercises in the instant case, its start can best be styled as a 'tragedy of errors" played by both the parties i.e. not filing an appropriate application in a prescribed form to the appropriate authority for the appropriate relief and the B.T.R. Commission in like manner replying without prescribing appropriate measure and after a long dual the same has ended in a comedy when the Ministry of Information ultimately issued "no objection" for broadcasting meanwhile during the pendency of litigation as has been submitted by the learned Counsel for the appellants. With the above observations the appeals are, accordingly, allowed without any order as to costs. The impugned judgment and orders of the High Court Division are hereby set aside. .....Bangladesh Telecommunication Regulatory Commission =VS= Ekushey Television, (Civil), 2024(2) [17 LM (AD) 594] ....View Full Judgment

Value Added Tax Act, 1991
Sections 15(4), 6(4KaKa) r/w
Value Added Tax Rules, 1991
Rule 18(Uma) r/w
The Telegraph Act, 1885
Section 4 r/w
Bangladesh Telecommunication Regulatory Act
Section 55(3) r/w
Regulatory and Licensing Guidelines for Renewal of Cellular Mobile Phone Operator License (Guidelines, 2011)
The BTRC is given responsibility to collect VAT from the Cellular Mobile Phone Operators and deposited it to the Government exchequer. As such, there is no scope to withhold the VAT collected at source by the Grameenphone.
Government, local authorities, the organization of local authority or organization those who are working for the Government are exempted from payment of VAT. The NBR, postal department, Bangladesh Bank, City Corporation and land revenue authority although engaged in realization of VAT through deduction at source bearing no registration under VAT Act, 1991 and thus the BTRC being Government organization is also exempted from payment of VAT under Clause-7 (Ab¨vb¨ †mev)(N) of the second schedule of the VAT Act, 1991 and compulsory VAT registration is not necessary for BTRC.
“the BTRC’s contained non-registered status for VAT purposes appears anomalous in the facts and circumstances. This Court being of the view that such situation needs immediate attention to avoid any further confusion in the implementation of the Deduction at Source Scheme in particular. It is also noted that the BTRC itself on occasion has contributed to such confusion arising by making ill-advised assertions as to its status within the VAT regime. This Court finds in this respect that circumstances now dictate a compulsory registration of the BTRC by application of Section 15(4) of the Act. Both the NBR and the BTRC are hereby put on notice to ensure such registration by application of Section 15(4) without undue delay. Given the findings in this judgment it is directed that such registration shall be deemed to be effective from the date the BTRC notified the petitioner of award of license and payment of License Renewal Fee and Spectrum Assignment Fees without any deduction i.e. from 17.10.2011.”
-are hereby expunged. .....Grameenphone Ltd. =VS= Bangladesh Telecommunication Regulatory Commission, (Civil), 2023(1) [14 LM (AD) 563] ....View Full Judgment

Wireless Telegraphy Act and B.T Act, 2001
Section 20 (1) of the Telegraphy Act, 1885 provides for punishment for establishing, maintaining or working Telegraph without licence and Section 6 of the Wireless Telegraphy Act which provides that whoever possesses any wireless telegraphy apparatus without licence shall be punished with fine and confiscation of the apparatus in question Section 35(2) of the B.T. Act,2001 provides for punishment for operating telegraphy system in Bangladesh by telecommunication service without licence and Section 55(7) of the B.T. Act,2001 provides for installing, operating or using any radio apparatus without licence.
Jamuna Television Ltd. -Vs.- The State 3 ALR(2014)(1)(AD) 26