হাইকোর্ট বিভাগে রেফারেন্স

(1) Within 90 (ninety) days from the date on which the order of the Appellate Tribunal is received by the taxpayer or the Commissioner under section 292, the Commissioner or the taxpayer who wishes to settle any legal question arising out of such order by way of reference case to the High Court Division may apply to the High Court Division in the prescribed form for this purpose:

Provided that no reference suit under subsection (l) shall be filed against any order of the Tax Appellate Tribunal, unless the taxpayer pays the fees and taxes at the following rates, namely: -

(a)   In the case of a taxpayer, a fee of Taka 2 (two) thousand is not attached with the application; and

(b) in cases where the tax claim does not exceed ten (ten) lakh rupees, if 15% (fifteen percent) of the amount equal to the difference between the assessed tax and the recognized tax is not paid by the taxpayer based on the order of the Appellate Tribunal;

(c) In cases where the tax claim exceeds Tk 10 (ten) lakhs, if 25% (twenty five percent) of the amount equal to the difference between the assessed tax and the recognized tax based on the order of the Appellate Tribunal is not paid by the taxpayer.

(2) The Board may, on the application of the taxpayer, reduce or waive the amount of such payment other than the fee under sub-section.

(3) The application under sub-section (1) shall be made in 3 (three) copies and shall be accompanied by the following documents, namely: -

(a)   3 (three) attested copies of the order of the Appellate Tribunal in which the question of law arose;

(b)   3 (three) attested copies of the order of the Deputy Commissioner of Taxes, the Inspecting Additional Commissioner of Taxes or the Appellate Additional or Joint Commissioner or, as the case may be, the Commissioner of Taxes (Appeals), which was the subject of an appeal to the Appellate Tribunal, and

(c)   3 (three) attested copies of any other document relating to the legal question arising in accordance with the subject matter of the application, which was filed before the Deputy Commissioner of Taxes, Inspecting Additional Commissioner of taxes (Appeals) or Appellate Tribunal, as the case may be, in the proceedings of the case concerned with the order referred to in clause (a) or (b).

(4) Where the taxpayer is the defendant, the C0mmissioner shall be the defendant and where the Commissioner is the defendant, the taxpayer shall be deemed to be the defendant:

Provided that the application shall not be voidable if the taxpayer dies or is succeeded by another person or if the taxpayer is a dissolved company, and if the taxpayer speaks by the executor, administrator or heir or other legal representative of the taxpayer, or if the taxpayer is a defendant, for or against, Or, as the case may be, the application shall be active by the assignor or receiver.

(5) After receiving the notice regarding the date of hearing of the application, the defendant shall file a written reply to the said application at least 7 (seven) days before the hearing; and it shall be clearly stated or asserted in the said reply whether a question of law was actually raised by the petitioner in pursuance of the relevant order of the Appellate Tribunal.

(6) If the question raised by the father is Considered to be flawed according to the wife, the context in which it may be flawed must be described in the above reply and if any legal question is implied in the relevant order, what the question may actually be must be mentioned in the reply; and the reply shall be filed in 3 (three) pages and shall be accompanied by all documents relating to the question raised in the application which, in the case of proceedings connected with any order referred to in clause (a) or (b) of sub-section (2), the Deputy Commissioner of Taxes, the Inspectorate Additional Commissioner of Taxes, Additional Commissioner of Taxes (Appeals), Commissioner (Appeals) or, as the case may be, the Appellate Tribunal.

(7) Section 5 of the Limitation Act, 1908 (Act No. IX of 1908), shall apply to an application under subsection (1)

Comment :