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