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Case details
| Lead case reference on official PDF cover | CIVIL PETITION FOR LEAVE TO APPEAL NO.140 of 2019 |
|---|---|
| Caption / parties as listed | Commissioner, Customs, Excise and VAT Commissionerate, Jassore and others =Vs= M/S. Perfect Tobacco Company Ltd., represented by its Managing Director |
| Court | Supreme Court of Bangladesh — Appellate Division |
| Case reference year | 2019 |
| Court website upload date | 2022-05-11 |
| Original index reference | Civil Petition /2019 |
Additional reference in the official index
(CIVIL PETITION FOR LEAVE TO APPEAL NO.140 of 2019.)
Court index description
Section 42 of the VAT Act and article 102 of the Constitution of Bangladesh In the instant case the writ-petitioner impugned adjudication order dated 15.08.2007 passed by the writ-respondent no.2 Assistant Commissioner, Customs, Excise and VAT Division, Kushtia which is an appealable order under section 42(1)(Ka) of the VAT Act and section 42(2)(Ka) mandates that 10% of the demanded VAT is to be deposited at the time of filing of the appeal. 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 created under the law is not maintainable.
The date above is the court website’s upload date. Read the official document for the full decision.