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Municipal Corporation (Taxation) Rules, 1986
Section/Order/ Article/Rule/ Regulation Head Note Parties Name Reference/Citation
Rule 20(3)(a)(ii)

Annual valuation is to be assessed on the gross annual rental of the building minus two months' rent as maintenance allowance. Hence the order of the Additional Commissioner, Chittagong Division, Chittagong fixing the annual valuation at Taka 2 per square foot is without any legal basis. City Corporation, Chittagong vs Sonali Bank 13 BLC (AD) 77.

City Corporation, Chittagong vs Sonali Bank 13 BLC (AD) 77
Rule 20(3)(a)(ii)

Assessment of Municipal tax
Held: in our view annual valuation is to be assessed on the gross annual rental of the building minus two month’s rent as maintenance allowance. Chittagong City Corporation & Ors Vs. Sonali Bank & Ors 15 BLT (AD)379.

Chittagong City Corporation & Ors Vs. Sonali Bank & Ors 15 BLT (AD) 379