Act/Law wise: Judgment of Supreme Court of Bangladesh (AD)
Municipal Committee (Assessment and Collection of Octroi) Rules, 1961 | |||
---|---|---|---|
Section/Order/ Article/Rule/ Regulation | Head Note | Parties Name | Reference/Citation |
Rule 4, Item 22, Third Sch |
Liability to pay octroi by the Government–Production of a certificate that the property imported will be used for official purpose only goes to the matter of levying the tax called octroi. The rule does not cast any duty upon the tax collector to find out the purpose of the Government as· to how they will use their goods. It is the Government or their officer–in–charge of the goods imported into the octroi barrier to declare how they will use it, for official purpose only or for any other purpose. Certificate to this effect regarding the use of the property is mandatory. Bangladesh vs Mis. MF Limited 44 DLR (AD) 166. |
Bangladesh vs Mis. MF Limited | 44 DLR (AD) 166 |
Rule 4 |
The sole criterion for determining whether a government property is
intended for ‘Consumption or use for official purpose only” is a
certificate signed by a Gazetted Officer of the Department concerned. The
certificate must accompany the property of the Government when brought into
the Octroi area.
|
The Secretary, Ministry of Food, Food Division, Government of Bangladesh and others Vs. M/S. M. F. Limited, | 13 BLD (AD) 145 |