Exemption under this section provided only in respect of agricultural loan. The High Court Division came to a finding that the exemption provided for in that section is only in respect of agricultural loan and that loan for the purpose of manufacturing handicrafts does not come within the exemption. This finding of the High Court Division is based on proper appreciation of section 19 (2) (Jha) of the Local Government (Pourashava) Act, 2009.
Sree Taposh Malaker -Vs.- Government of Bangladesh 3 ALR(2014)(1)(AD)106

On the application of the writ-petitioner, the High Court Division issued a Rule and stayed operation of the impugned orders. It should be noted that an order once takes effect, it cannot be stayed. If an order of suspension takes effect, if cannot be stayed till the same is finally disposed of on merit. Bangladesh vs Sarwar Kamal 16 BLC (AD) 8.

Held; an order once takes effect, it cannot be stayed. If an order of suspension takes effect, it cannot be stayed till the same is finally disposed of on merit, Bangladesh & Ors Vs. Sarwar Kamal 21 BLT (AD) 332

Held; It should be noted that an order once takes effect, it cannot be stayed. If an order of suspension takes effect, it cannot be stayed till the same is finally disposed of on merit. Bangladesh & Ors Vs. Sarwar Kamal 19 BLT (AD) 17.

On the application of the writ-petitioner, the High Court Division issued a Rule and stayed operation of the impugned orders. It should be noted that an order once takes effect, it cannot be stayed. If an order of suspension takes effect, if cannot be stayed till the same is finally disposed of on merit. Bangladesh vs Sarwar Kamal 16 BLC (AD) 8.

স্থানীয় সরকার (পৌরসভা) আইন, ২০০৯
Paurashava Ordinance, 1977
পৌরসভার কর্মচারী চাকুরী বিধিমালা, ১৯৯২
The Constitution of Bangladesh
Article 102
The High Court Division under Article 102 of the Constitution can pass certain orders and directions as enumerated in the Article but the High Court Division under Article 102 cannot pass any order or direction in a matter of administrative policy of the Government or any policy decision matter. Upgradation of a post described in the Rules, 1992 is a policy decision of the Government. Similarly, promotion is an administrative decision rests upon the higher administrative authority of the concerned department based on requisite qualification and satisfactory service record of the candidates.–– Appellate Division holds that justice would be best served if the impugned judgment and order passed by the High Court Division is modified in the following manner: “Therefore, the respondents are directed to amend the Organogram of ‘A’, ’B’ and ‘C’ category Pourashava creating the post of ‘Chief Assessor’ in light of column 4 under the heading ‘Assessment Section’ of the Rules, 1992.” .....Ministry of Local Government, Bangladesh =VS= Md. Nurul Islam Khan, (Civil), 2022(2) [13 LM (AD) 268] ....View Full Judgment