Commissioner of Customs, Mongla Customs House, Khulna and another Vs. M. M. Corporation a proprietary firm, owned by Mahbub Alam Chowdhury S.F. Chamber (1st Floor), Strand Road, Chattogram

Case details

Lead case reference on official PDF cover	CIVIL APPEAL NO.142 OF 2009
Caption / parties as listed	Commissioner of Customs, Mongla Customs House, Khulna and another Vs. M. M. Corporation a proprietary firm, owned by Mahbub Alam Chowdhury S.F. Chamber (1st Floor), Strand Road, Chattogram
Court	Supreme Court of Bangladesh — Appellate Division
Case reference year	2009
Court website upload date	2023-08-09
Original index reference	Civil Appeal /2009

Additional reference in the official index

(From the judgment and order dated 19.02.2006 passed by the High Court Division in Writ Petition No.2251 of 1999)

Court index description

The true import of the declaration made in the Finance Bill, 1999 under Section 3 of the Provisional Collection of Taxes Act, 1931 is that the imposition of supplementary duty and surtax as provided in Clauses 4 and 7 of the Finance Bill shall have immediate effect i.e. from the date of placement of the budget before the Parliament till it is passed by the Parliament.

The date above is the court website’s upload date. Read the official document for the full decision.

Official Supreme Court index entry ↗