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Case details
| Lead case reference on official PDF cover | CIVIL APPEAL NO.113 OF 2018 |
|---|---|
| Caption / parties as listed | S. Alam Beg Manufacturing Mills Ltd., Chattogram represented by its Director and others Vs. Government of Bangladesh, represented by the Secretary, Ministry of Finance, Internal Resources Division, Bangladesh Secretariat, Dhaka and others. |
| Court | Supreme Court of Bangladesh — Appellate Division |
| Case reference year | 2018 |
| Court website upload date | 2023-05-16 |
| Original index reference | Civil Appeal /2018 |
Additional reference in the official index
(WITH CIVIL PETITION FOR LEAVE TO APPEAL NOS.722-733/17, 767- 779/17, 780-782/17, 568/17, 580/17, 587/17, 825-827/17, 979-982/17, 984/17, 1421-1422/17, 1532-1534/17, 1620/17, 1300/17, 1322-1324/17, 1333-1337/17, 1384/17, 1395-1402/17, 4339- 4350/17, 2034-2041/17, 1163-1165/17, 1177- 1178/17, 783/17, 1500/17, 2849/17, 902-904/17, 851- 852/17, 876/17, 2111- 2112/17, 1838/17, 3826/17 AND 2934-2935/17.)
Court index description — excerpt
Taxation is an unilateral decision of the parliament in exercise of its sovereign power. Every legislation is enacted with the object of public benefit and taxation law operates as tool of raising revenue to meet the expenditure of the Government as well as contributes in the development of the country which ultimately enjoyed by the mass people of country. Thus the intention of the legislature in enacting taxation law is to raise the revenue of the Government for public benefit. Furthermore, what is best in the national economy and in what manner and to what extent the fiscal policy is formulated, offered and implemented is ultimately to be decided by the Parliament. ….. […]
Read the complete description in the official index ↗
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