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Case details
| Lead case reference on official PDF cover | CIVIL APPEAL NOS.11-15 OF 2008 |
|---|---|
| Caption / parties as listed | The Commissioner of Customs, Customs Excise and VAT Commissionerate Dhaka (South) Dhaka and others Vs Syed Nurul Arefeen Md. Nasiruddin |
| Court | Supreme Court of Bangladesh — Appellate Division |
| Case reference year | 2008 |
| Court website upload date | 2023-12-31 |
| Original index reference | Civil Appeal /2008 |
Additional reference in the official index
(Civil Appeal 11-15 of 2008 (From the judgment and order dated 29.03.2006 passed by the High Court Division in W.P. Nos.3942 of 2005, 3943, 3944, 3945 and 5217 of 2005)
Court index description
Clause (2) of Article 102 of our Constitution empowers the High Court Division to interfere with any proceeding if satisfied that there is ‘no other equally efficacious remedy is provided by law.’ In view of the time frame prescribed by section 42(4) of the VAT Act it cannot be said that the remedy under section 42 of the Act is not efficacious. When there is a statutory provision to avail the forum of appeal against an adjudication order passed by the concern VAT Official then the judicial review under Article 102(2) of the constitution bypassing the appellate forum provided under the law is not maintainable.
The date above is the court website’s upload date. Read the official document for the full decision.