Both the appeals are disposed of and the impugned judgment delivered by the High Court Division is set aside and the proceedings of the Special Cases pending before the Special Judge, Dhaka abated and the appellant is at liberty to recover taxes from the heirs of respondent No. 1 of both the appeals as per section 92 of the ordinance. .....AC of Taxes =VS= BM Baker Hossain, (Civil), 2017 (2)– [3 LM (AD) 22] ....View Full Judgment