♦ Customs Appellate Tribunal1

Section 196 of the Customs Act 1969 provides for an Appellate Tribunal to be called
the Customs, Excise and Vat Appellate Tribunal which shall consist of as many technical
(e.g. Member of the Board or Commissioners of Customs and Excise or any equivalent
post holding for more than two years) and judicial members (e.g. District judge or an
advocate practicing for more than 10 years or a member of BCS holding a judicial post
for 3-years having earned pay in the selection grade of the scale of pay). It shall have
same power as are vested in a court under the CPC when trying a suit. An appeal lies to
the HCD under section 196B within 90 days from the date of the notice of the order.
Appeal may be filed to the AD against the judgment of the HCD through leave to appeal.
The workings of this Tribunal are followed by CRF (Clean report of findings) or PSI (Pre-
shipment Inspection) then goes to the Review Committee (section-193C). Firstly an application
goes to the Commissioner of Customs then to the Commissioners (Appeal) under section-
193 of the Act, 1969 and later to the Customs Appellate Tribunal under section 196,196A,
196B, and 196C etc.
♦ Tax Appellate Tribunals2
Section 11 of the Income Tax Ordinance, 1984 establishes the Tax Appellate Tribunals
consisting of a President and such other judicial and accountant officers as the government may
from time to time appoints. The lowest three dispute settlement bodies created under the Income
Tax Ordinance are i) The commissioner of Taxes( Inspecting joint Commissioner of Taxes);
ii) Deputy Commissioner of Taxes and iii) The Appellate Joint Commissioner of Taxes.
The Tax Appellate Tribunal is a quasi-judicial body as like as Customs Appellate Tribunal
from the view point of its formation.
An appeal will lie to the IJC (Inspecting Joint Commissioner of Taxes) against the order of
TRO (Tax Recovery Officer) within 30-days from that order under section-139; Appeal
against the order of IJC will lie to the Appellate Joint Commissioner of Taxes & in respect of
company appeal against the order of IJC will lie to the Commissioner (Appeals); Against an
order of an Appellate joint commissioner or the Commissioner (Appeals) appeal will lie to
the Appellate Tribunal under section-158.
Under section-160 against the order of the Appellate tribunal reference shall lie to the
High Court Division of the Supreme Court. Under section-162 an appeal will lie to the
Appellate Division against the order of the HCD, if High Court certifies. In Bangladesh a Tax
Ombudsman is established recently.
For the year of 2009-10, the income tax schedules for the disabled are:
Sl Total income Rate of tax
no.
01 Out of total income upto 1st Tk. 2,00,000 0%
02 Out of total income upto the next Tk. 2,75,000 10%
03 Out of total income upto the next Tk. 3,25,000 15%
04 Out of total income upto the next Tk. 3,75,000 20%
05 Out of total income of the rests 25%
1
. See- The Pakistan Code,1969
2
. See-DLR,1985 vol.XXXVII (37), pp02-104 and p. 11;
For the year of 2009-10, the income tax schedules for the woman and persons above 65
years of age are:
Sl Total income Rate of tax
no.
01 Out of total income upto 1st Tk. 1,80,000 0%
02 Out of total income upto the next Tk. 2,75,000 10%
03 Out of total income upto the next Tk. 3,25,000 15%
04 Out of total income upto the next Tk. 3,75,000 20%
05 Out of total income of the rests 25%
For the year of 2009-10, the income tax schedules for all other persons like Hindu joint
family, Partnership farm, legal persons, persons associations except woman, persons over
65 years of age or disabled are:
Sl Total income Rate of tax
no.
01 Out of total income upto 1st Tk. 1,65,000 0%
02 Out of total income upto the next Tk. 2,75,000 10%
03 Out of total income upto the next Tk. 3,25,000 15%
04 Out of total income upto the next Tk. 3,75,000 20%
05 Out of total income of the rests 25%
The lowest income tax is Tk,2000. There is a provision of tax rebate for persons showing 10% more
income than the previous year or persons having small and cottage industries in the least or less
developed areas etc. The income taxes for Bank, Insurance or other financial institutions are 42.5%.
The rate of taxes is commonly changes in every year or financial year. The relevant Laws on Taxes
are Income Tax Ordinance, 1984, SRO’s, Gif Tax Act, 1990 and the Value Added Tax Act, 1991 and
the Rules made thereof..

♦ Labour Appellate Tribunals3

The Labour Appellate Tribunals was established under the IRO (Industrial Relations
Ordinance, 1969, section 38) consisting of one member who is or has been a judge or an
Additional Judge to the HCD. Except the IRO there was a Rule known as Industrial Relations
Rules, 1977 which provided that the Labour Appellate Tribunal will follow the procedure of
CPC.
On October 11 2006 the Government has enacted the Bangladesh Labour law repealing the
previous laws as mentioned later.
Section-218 of the Bangladesh labour law, 2006 deals with the constitution and functions
of Labour Appellate Tribunal. A Labour Appellate Tribunal shall consist of a Chairman and
such other members as the Government decides. The Chairman shall be a judge of the
Supreme Court or retired Judge of the Supreme Court and other members may be appointed
from the servicing or retired judge of the Supreme Court or a District Judge either in service
or retired who worked for at least three years in the capacity of District Judge. The Labour
Appellate Tribunal can alter, change, repeal, amend any sentence or order or award or
penalty of the Labour Court and transfer a case from one Labour court to another Court.
3
. See- The Pakistan Code,1969 and Prof.A.A.Khan, “Labour and Industrial Law”,edn.1997 pp.1-438
♦ Labour Courts
The Previous Labourt Court was as under before 2006:
The decisions of the Labour Court is final and it was established under section 35 of the IRO
consisting of a chairman( i.e. A Judge or an Additional Judge of the High Court Divisions or District
Judge or Additional District judge) and two members(i.e. one will represent the workmen and another the
employer). The Labour Court has the power to give award (under section-32) or decision and also to
impose sentence (Section-37).
An appeal against an award (under section-32 of IRO) not decisions will lie to the Labour
Appellate Tribunal within 30 days of the delivery thereof.
The above provisions is substituted and in some cases repealed by the newly enacted
Bangladesh Labour Act 2006. Section-214 of the new law provides that the Government
through gazette notification established sufficient number of Labour Court as it is necessary.
A Labour Court shall composed of a Chairman and two other members of which one will be
the representative of the owner or employer and another will be the representative of the
labourer or employee. In every Labour Court there will be a list containing the name of the
representatives from the owner and labourer not more than six in each side.
The labour Court shall exercise its jurisdiction not as a criminal court but also as a civil
court and will be considered as a Tribunal. Section-236 and Chapter-XIX (sections-283 to
316) of the Law deal with crimes, penalty and procedures to adjudicate the matter.
By the Bangladesh Labour law 2006 the following laws has been repealed
Repealed labor laws4 includes (i)The Factories Act,1965, (ii) The Factories Rules,1979, (iii) The
Industrial Relations Ordinance, 1969, (iv) The Industrial relations Rules, 1977, (v) The
Employment of Labor (Standing Order) Act, 1965, (vi) The Employment of Labor (Standing
Order) Rules, 1968, (vii) The Minimum Wages Ordinance, 1961, (viii) The Minimum Wages
Rules, 1961, (ix) The Payment of Wages Act, 1936, (x) The Payment of Wages Rules, 1937, (xi)
The Shops and Establishment Act, 1965, (xii) The Shops and Establishment Rules, 1967, (xiii) The
Workmen’s Compensations Act, 1923, (xiv) The Works men Compensations Rules, 1924, (xv) The
Employer’s Liability Act, 1938 (Xvi) The Children (pledging of Labour) Act, 1933; (xvii) The
Workmen’s Protection Act, 1934; (xviii) The Dock Labourers Act, 1934; (xix) The Employment
of Children Act, 1938; (xx) The maternity Benefit Act, 1939; (xxi) The Mines Maternity Benefit
Act, 1941 (xxii) The Motor Vehicles (Drivers) Ordinance, 1942; (xxiii) The Maternity Benefit (Tea
Estate) Act, 1950; (xxiv) The Employment (Records of service) Act, 1951; (xxv) The Bangladesh
Plantation Employees provident Funbd Ordinance, 1959; (xxvi) The Coal Mines Ordinance, 1960;
(xxvii) The Road Transport Workers Ordinance, 1961 (xxviii) The Plantation labour Ordinance,
1962; (xxix) The Apprenticeship Ordi-nance, 1962; (xxx) The Companies Profits Act, 1968; (xxxi)
The News-paper Employees Act, 1974; (xxxii) The Dock Workers Act, 1980 etc.
Note: It is pertinent to mention that the govt. has established EPZ Labour Court and
EPZ Labour Appellate Court to try the labour disputes in the EPZ region.
To settle a labour dispute there are provisions such as negotiation, conciliation,
arbitration etc.

4
. For details see-Prof.AA Khan, “laboiur and Industrial Law”,edn. 1997, pp-1-438
The minimum salary for a labour working in the Government factory or industry is
Tk.3980. The labour is also entitled to get compensation of Tk. 1,25,000 maximum for
his injuries. A labour is entitled to get proper salary, leisure time, leave, holiday etc.
Forced labour is prohibited by the constitution of Bangladesh (article-34).

♦ The Artha Rin Adalat5

The “Artha Rin Adalat” was established under section-04 of the Artha Rin Adalat Ain
Act, 2003 which repealed the previous law of 1990. Every financial institution as listed in
section-2 will file suits (mamla) for recovery of money against a loan defaulter under this
Act. The Adalat(Court) will follow its own proceedings as well as the proceedings of CPC
and every application will be filed to the Court through affidavit. There are provisions of
ADR and it also provides a peculiar provision that a financial institution before the
proceedings starts can freeze the security amount or sale the mortgaged property under
section-12.The Court has no authority to deduct interest and a suit must be disposed of by
180-days although it is not mandatorily followed ever.
A Joint-District Judge will be appointed as a Judge of the Court and in total this Act has
60 sections. This Act in many cases goes against the spirit of the constitution like in cases of
filing appeal against the order or decree. The Government is now thinking to change few
provisions of the Law in 2010.
♦ The Bankruptcy Court (Daowlia Adalat)6
There will be a court to be known as “Bankruptcy Court” as mentioned in section-4 of the
Bankruptcy Act, 1997 presiding over by the District Judge or by the Additional District Judge as
the District Judge decides. All questions relating to insolvency will be decided by this Court and
the creditors may apply to declare a person insolvent under tion-10 of the Act. Section-9 of the
Act provides some works which will be considered as insolvent works (karmo).
There are provisions of punishment/ penalty to the insolvent if he conceals his property or fails
to disclose his lists of property to the Receiver. In that case a bankrupt will be punished for two
years imprisonment with fine as stated in section-84 of the Act. When a person will be declared
as an insolvent he will be incapable to hold some posts as well as some of his rights will be
infringed (section-94). He cannot hold any post in the service of the Republic or take part in any
election. An appeal will lie to the HCD and the SC will constitute a special bench of the HCD for
hearing appeal from the Bankruptcy Court.
There are 119 sections of the act in total which also declares special proceedings, appointment of
receiver, inherent power, Court fees etc.
♦ Money Laundering Court7
According to section-06 of the Money Laundering Prevention Act,2002 all the Sessions
Court will be known as “Money Laundering Court” and the concerning Sessions Judge of the
District or an Additional Sessions Judge if empowered/ referred by the Sessions Judge will
5
. See- DLR,2003 Vol. LV(55) ,Bangladesh Statutes, pp.40-57
6
. See- DLR,1997 Vol. XLIX (49),Bangladesh Statutes, pp. 31-67; and for details see-Siddiqur Rahman Mia,j,
“Bank company and Daowlia Ain”, edn. 2003.
7
. See- DLR,2002 Vol.LIV (54) ,Bangladesh Statutes, pp.130-134;
act as the judge of the Court. The Court will follow the proceedings of CPC as well as Cr PC
to impose any penalty or for confiscate, attachment, fine; seizure etc. An appeal will lie to the
HCD with in thirty days from the date of order, judgement, decree, sentence etc. The highest
punishment for money laundering (i.e. to earn property in an illegal way or to use i.e. sale, transfer,
exchange etc. of property in an unfair means) is seven years imprisonment and fine twice of the
amount utilized in illegal transactions. A case before this Court can be filed with the permission of
Bangladesh bank.
However, the present Law on Money Laundering was enacted in 2009.

♦ The Arbitration Tribunal8

The Arbitration Act, 2001 provides for the establishment of an Arbitration
Tribunal consisting of three members or the parties will determine the number of
arbitrators as specified in Chapter-iv of the Act. A person of any nationality may be an
arbitrator unless otherwise agreed by the parties. The HCD may, on the application of any
of the parties to the arbitration agreement, after serving notice upon all the parties,
determine any question as to the jurisdiction of the arbitral tribunal as mentioned in
section-20. An arbitral award will be final pursuant to an arbitration agreement and it will
be binding on both the parties. Arbitration can be done either in Bangladesh or outside
Bangladesh. The Court which sends a matter to the Arbitration Tribunal can set aside the
award. If the Court fails to do that any parties aggrieved by that award can appeal to the
HCD. The Arbitration Act is applicable only to an arbitration agreement or an agreement
which has any provisions relating to arbitration e.g. Insurance Contract.

♦ Mobile Court
Section-352 of the Cr PC states that the Criminal Court shall be deemed as an open Court for the
purpose of inquiring into or trying any matter. Thus a Magistrates court sitting on mobile is
contemplated in the Cr PC. Apart from the provisions of the Cr PC some special laws like the
Bangladesh Pure Food Ordinance, 1959 provides for Mobile Court. Section 41B of the Ordinance
as amended by the Bangladesh Pure Food (Amendment) Act, 2005 provides that an offence under
this ordinance may be tried summarily at any place within the local jurisdiction of the Pure Food
Court. Under the Pure Food Ordinance a person may be punished for 3 years imprisonment and
fine not exceeding 3 lac taka for adulteration of food or production of below standard food. There
are laws in Bangladesh for the protection of consumers right such as (i) Bangladesh Daily Needs
Goods Control Law, 1956; (ii) Bang Ladesh Pure Food Ordinance, 1959(Amended in 2005); (iii)
Weight and Measurement (Standard) Ordinance, 1982; (iv) Value and Distribution of Daily Needs
Goods Ordinance, 1970; (v) Child Food Alternative to Breast Milk (Market Control) Ordinance,
19841(993) etc. There are some international laws and also some provisions in the Penal Code for
the protection of consumer’s right. In 2009, the Government enacted the Consumer Rights
Protection Act to ensure consumers right.
However, the existing Mobile Court is working under the Mobile Court Ordinance, 2009. The
schedule of the Ordinance contains a list of 80 (eighty) laws for which the Mobile Court can
exercise its power. According to section-5 of the Act, the Executive Magistrates shall act as the
presiding Magistrate of the Mobile Court in any District or Metropolitan area. The functions of the
Mobile Court are peculiar and go against the spirit of natural justice. There is no provision of taking
8
. See- DLR,2001Vol.LIII (53),Bangladesh Statutes, pp. 127-143;
of evidences except confessional statement of the accused. A Mobile Court can not impose more
than two years imprisonment although the punishment for that offence may be more as per the Acts
of the schedules. An appeal against the order of the Mobile Court can be filed before the District
Magistrate. If the District Magistrate himself conducts the Mobile Court an appeal shall lie to the
concerned Sessions Judge Court. The provisions of the Mobile Court go against the spirit of the
separation of judiciary also.
Cyber Tribunal
According to section-68 of the ICT Act, 2006, the Government may establish cyber Tribunal
to prevent cyber crime. A session’s judge or an Additional Sessions Judge shall be appointed
as a judge to the Cyber Tribunal in consultation with the Supreme Court. The Cyber Tribunal
can not take cognizance of any offence without written reporting from a police officer or
inquiry officer not below the rank of SI. The Tribunal shall follow the procedures of the Cr P
C. The difference offences under the Act are hacking, pornography, defamatory statements,
false electronic sign etc. The highest punishments under the ICT Act, 2006 are 10 years
imprisonment and 1(one) crore taka fine or both for hacking.

Cyber Appellate Tribunal

The Cyber Appellate Tribunal shall be composed of three members who shall hear appeal
against the judgement or order of the Cyber tribunal. According to section-82 of the ICT Act,
the chair of the Cyber Appellate Tribunal shall be a judge of the Supreme Court or a former
judge of the Supreme Court and other two members will be one from the District Judge or
former District Judge and another an expert on information and technology. The tenure of the
Cyber appellate Tribunal judges shall not be less than 3 years and more than 5 years. If there
is no Cyber Appellate tribunal, an appeal may be filed to the concerned High Court Division
bench. The Cyber Appellate Tribunal shall follow the procedures of the High Court Rules
applicable in an appeal.