Act/Law wise: Judgment of Supreme Court of Bangladesh (AD)



Regulatory and Licensing Guidelines for Renewal of Cellular Mobile Phone Operator License
Section/Order/ Article/Rule/ Regulation Head Note Parties Name Reference/Citation
Grameenphone-

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

Grameenphone Ltd. =VS= Bangladesh Telecommunication Regulatory Commission 14 LM (AD) 563