Browse the contents
Case details
| Lead case reference on official PDF cover | CIVIL PETITION FOR LEAVE TO APPEAL NO.2408 of 2020 |
|---|---|
| Caption / parties as listed | Bangladesh and Others Vs Pragati Insurance Limited and others |
| Court | Supreme Court of Bangladesh — Appellate Division |
| Case reference year | 2020 |
| Court website upload date | 2022-07-20 |
| Original index reference | Civil Petition /2020 |
Additional reference in the official index
(CIVIL PETITION FOR LEAVE TO APPEAL NO.2408 of 2020. (arising out of Writ Petition No.5718 of 2016) With CIVIL PETITION FOR LEAVE TO APPEAL NO.2432 of 2020 (arising out of Writ Petition No.5770 of 2016) With CIVIL PETITION FOR LEAVE TO APPEAL NO.2443 of 2020. (arising out of Writ Petition No.9277 of 2016) And CIVIL PETITION FOR LEAVE TO APPEAL NO. 04 of 2021 (arising out of Writ Petition No.5333 of 2016))
Court index description — excerpt
It is apparent that budget speech by the Finance Minister is not enactment of Parliament but only financial proposals. The law is enacted when it is legislated by the Parliament and assented by the President of the Republic…. It is cardinal principle of construction that every statute is primafacie prospective unless it is expressly or by necessary implication made to have a retrospective operation….. Admittedly, in the cases in hand competent VAT authority issued demand cum show cause notice upon the respondent-companies under section 55(1) of the VAT Act. Respondent companies prayed time for reply on the plea of pending representation of their Association to the NBR regarding explanation on the issue of charging VAT on “Insurance Commission Agent”. […]
Read the complete description in the official index ↗
The date above is the court website’s upload date. Read the official document for the full decision.