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Case details
| Lead case reference on official PDF cover | CIVIL PETITION FOR LEAVE TO APPEAL NO.1529 OF 2020 |
|---|---|
| Caption / parties as listed | National Board of Revenue represented by its Chairman and others vs BSRM Steels Limited, represented by it’s Managing Director |
| Court | Supreme Court of Bangladesh — Appellate Division |
| Case reference year | 2020 |
| Court website upload date | 2022-09-01 |
| Original index reference | Civil Petition /2020 |
Additional reference in the official index
(From the judgment and order dated 28.08.2019 passed by the High Court Division in Writ Petition No.14303 of 2018)
Court index description
Subordinate legislation must not be directly or indirectly in conflict with the provisions of the enabling law. In addition, it is a revenue generating issue of the state. Public and higher State interest cannot be defeated for the sake of misleading subordinate legislation and procedural glitches. If these are the situations, as the highest court of the land, we opine that the Appellate Division should invoke its mandate under article 104 of the Constitution of Bangladesh for doing complete justice for the national interest.
The date above is the court website’s upload date. Read the official document for the full decision.