Section 3 (1) (b) (i)
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read with
Land Development Tax Rules, 1976
Rule — 4(2)
In the Ordinance non-agricultural land in section 3(1)(b)(i) has been
classified for the purpose of rate of tax into commercial or industrial
purposes and residential or other purposes for which it is used. Under Rule
4(1) the Revenue Officer has been authorised for the purpose of making
assessment under the Ordinance to classify a land with reference to the use
therefor. Rule 4(2) provides that if any land is used partly for
residential or other purposes, the land shall be classified as land for
industrial or commercial purposes and it shall be assessed accordingly.
There is no conflict between section 3(1 )(b) of the Ordinance with Rule 4
of the Rules.
Advanced Chemical Industries Ltd. Vs. The Additional Deputy Commissioner
(Revenue), Narayanganj, 16 BLD(AD)291
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Advanced Chemical Industries Ltd. Vs. The Additional Deputy Commissioner (Revenue), Narayanganj, |
16 BLD (AD) 291 |