Bangladesh Tax Lawyers’ Association (BTLA) and another vs The National Board of Revenue (NBR) and others

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Case information

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Official index description (excerpt)

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In view of the above, it can clearly be discerned that there is a clear line of demarcation between the status and functions of an Authorized Representative (AR) and a Tax Return Preparer (TRP) and that considering the context of the Ain, 2023 and the Rules, 2023 the creation of this new class cannot be said to have offended the fundamental rights of the “ কর আইনজীবী” as guaranteed under Article 40 read with Article 31 of the Constitution. Moreso, the Rules, 2023 having been framed by the NBR under Section 343 of the Ain, 2023 it is a law in view of Article 152 of the Constitution. However, the petitioners have miserably failed to show how and to what extend the impugned Rules, 2023 are inconsistent with the Constitution and or the parent Act, 2023. Considering the above, we have no manner of doubt to find that neither the petitioners Associations nor its respective members are aggrieved persons within the meaning of Article 102 of the Constitution. Last but not the least, the petitioners Associations have filed the instant writ petition in a representative capacity espousing the

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