Act/Law wise: Judgment of Supreme Court of Bangladesh (HCD)
Value Added Tax Act, 1991 (VAT Act) | |||
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Section/Order/ Article/Rule/ Regulation | Head Note | Parties Name | Reference/Citation |
Section 2, 3 (গ), and 5 |
The VAT Act requires the service recipient to pay an amount of 15% VAT on all services received in Bangladesh on the basis of the value mentioned in section 5. As per section 3 (গ) of the VAT Act 1991, in case of providing service, the service providing entity was required to deposit the said applicable amount of 15% VAT to the government exchequer. Section 5(4) of the said Act provides that in case of providing service, the VAT will be charged on the total receivable amount (‘সর্বমোট প্রাপ্তির উপর’). As such, a conclusion may be drawn if section 3 (গ) is read along with section 5 (4) together with the definition of পণ’ (consideration) as given in section 2 (ণ ণ) of the VAT Act that VAT is always assessed or calculated on the basis of the total value receivable or received. ...Orascom Telecom Bangladesh Ltd Vs. BTRC & ors, (Civil), 7 SCOB [2016] HCD 115 ....View Full Judgment |
Orascom Telecom Bangladesh Ltd Vs. BTRC & ors | 7 SCOB [2016] HCD 115 |
Section 3 and 5 |
In view of sections 3 & 5 of the VAT Act 1991, the basic scheme of the VAT Act is that the VAT is calculated at the rate of 15% on the total value receivable and is always added to the total consideration value instead of deduction. Under no circumstances; it can be deducted or subtracted from the total value. In order to comply with the basic scheme of VAT Act and VAT Rules made thereunder, the BTRC lawfully mentioned the words ‘without any deduction’ in its memo dated 17 October 2011 – which means that the demanded money has to be paid by the petitioner to BTRC as it is, and, while calculating the VAT to be paid at source, the petitioner will have to add an amount calculating at the rate of 15% of the total demanded amount as VAT, withhold the same and deposit it in the exchequer directly within the stipulated time period. ...Orascom Telecom Bangladesh Ltd Vs. BTRC & ors, (Civil), 7 SCOB [2016] HCD 115 ....View Full Judgment |
Orascom Telecom Bangladesh Ltd Vs. BTRC & ors | 7 SCOB [2016] HCD 115 |
Section 9 |
Since the admitted allegation against the petitioners is that in spite of the increase of price of the raw materials as reflected from the concerned bills of entries and assessment orders thereon, the petitioners did not make any corresponding increase in the declared price of the finished products and since such circumstance was not evidently mentioned under any clauses from Clauses-‘Ka’ to ‘Ta’ under sub-section (1) of Section 9, we do not find as to how the directions of the concerned officers for readjusting the current account register of the petitioner, or for depositing certain amount through treasury challan, was amenable to the alterative remedy of written objection in view of the provisions under sub-section (2ka) of Section 9. ...City Vegetable Oil Mils Ltd & ors Vs. Commissioner, CEV & ors, (Civil), 3 SCOB [2015] HCD 108 ....View Full Judgment |
City Vegetable Oil Mils Ltd & ors Vs. Commissioner, CEV & ors | 3 SCOB [2015] HCD 108 |
Section 9 |
Value Added Tax Act, 1991
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City Vegetable Oil Mils Ltd & ors Vs. Commissioner, CEV & ors | 3 SCOB [2015] HCD 108 |
Section 37 & 55 |
A notice under section 37 of the VAT Act cannot be issued without first determining the amount of evaded VAT if any. In doing so the authority have to issue notice under section 55(1) of the VAT Act 1991, claiming the evaded VAT and after giving an opportunity of hearing to the party concern, determine the amount of evaded VAT, under section 55(3) of the VAT Act 1991. After such determination of evaded VAT if the defaulter fails to repay the evaded VAT, only then, can proceed under section 37 along with other provisions of the VAT Act. ...Shuvash Chandra Das Vs. Customs, Excise & VAT App. Tribunal & ors, (Civil), 4 SCOB [2015] HCD 171 ....View Full Judgment |
Shuvash Chandra Das Vs. Customs, Excise & VAT App. Tribunal & ors | 4 SCOB [2015] HCD 171 |
Section 55(1) |
No provision of the said Act of 1991 empowers the VAT authority to direct
the petitioner as a VAT registered person to deliver any documents or
records directly to any third party authority, i.e. Local and Revenue Audit
Directorate. Neither a notice can be issued either directing and deposit of
revenue or under section 55(1) of VAT Act on that Count. ...Singer BD Ltd &
ors Vs. NBR & others, (Civil), 2 SCOB [2015] HCD 84
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Singer BD Ltd & ors Vs. NBR & others | 2 SCOB [2015] HCD 84 |
Section 55 and 56 |
Section 56 cannot be construed or interpreted in an isolated manner. Section 55 and 56 must be read together and from a perusal of the same, it is evident that Section 56 is mandatorily preceded by Section 55 of the VAT Act, 1991 which prescribes the issuance of a Show- Cause Notice followed by other procedures and which is exhaustively laid out in the whole Section. The prescription said out in Section 55(1) (2)(3) are mandatory and no action or initiative can be taken or resorted to for realization of any unpaid, less paid or otherwise evaded etc amount, whatsoever under the provisions of Section 56 of the VAT Act, 1991, unless and until firstly the procedure laid out in Section 55 of the VAT Act has been exhausted by the authorities concerned. The principle of law is that Section 56 automatically presupposes a notice under section 55(1) of the Act, followed by the procedure laid out in Sub-section 2 & 3 of the said section 55 and which the respondents cannot avoid under any circumstances. ...Md. Sarowar Alamgir Vs. Bangladesh & Ors, (Civil), 3 SCOB [2015] HCD 137 ....View Full Judgment |
Md. Sarowar Alamgir Vs. Bangladesh & Ors | 3 SCOB [2015] HCD 137 |