IN THE SUPREME COURT OF BANGLADESH HIGH COURT DIVISION

(SPECIAL ORIGINAL JURISDICTION)

WRIT PETITION NO. 4530 OF 2007

IN THE MATTER OF:

An application under Article 102(2)(a)(1) and(ii) of the Constitution of the People’s Republic of Bangladesh.

And

IN THE MATTER OF: Abdul Momen Limited

.... Petitioner

-Vs-

National Board of Revenue and others

....Respondents

Mr. Munshi Moniruzzaman, Mr. Minhaduzzaman Leeton, Ms, Shuchira Hossain, and Mr. S.M Shamsur Rahman and Ms. Nahid Sultana Jenny, Advocates

... for the Petitioner

Ms. Nasima K. Hakim, Deputy Attorney General, Ms. Tahmina Polly, with Mr. Elin Imon Saha, and Mr. Ziaul Hakim, Assistant Attorney Generals.

... For the Respondents-government.

Heard on: 13.02.2024 and 28.02.2024 Judgment on: 06.03.2024.

Present:

Mr. Justice Md. Iqbal Kabir

and

Mr. Justice S.M. Maniruzzaman

S.M. Maniruzzaman, J:

In this Rule, the respondents have been called upon to show cause as to why the Order under Nothi No. 4th/A (12)93/Musak/

Co.Panio/2001/1286 dated 15.03.2007 passed by the respondent No. 3 (Annexure-T) directing the petitioner to make payment of Tk. 14,55,189/- failing which action will be taken under Section 56 of the Va