IN THE SUPREME COURT OF BANGLADESH HIGH COURT DIVISION

(SPECIAL ORIGINAL JURISDICTION)

WRIT PETITION NO. 9989 OF 2015

IN THE MATTER OF:

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

And

IN THE MATTER OF:

Great Wall Ceramic Industries Ltd.

.... Petitioner

-Vs-

National Board of Revenue Represented by its Chairman, NBR Bhaban, Segunbagicha, Dhaka and others

....Respondents.

Mr. Munshi Moniruzzaman with

Mr. Sakib Rezwan Kabir and

Mr. S.M. Shamsur Rahman, Advocates

......... For the Petitioner

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

........For the Respondents-government

Heard on 21.11.2023, 28.11.2023 & 06.12.2023 Judgment on 08.01.2024

Present:

Mr. Justice Md. Iqbal Kabir

and

Mr. Justice S.M. Maniruzzaman

S.M. Maniruzzaman, J:

In this Rule Nisi, issued under Article 102 of the

Constitution of the People’s Republic of Bangladesh, the respondents have been called upon to show cause as to why the

proceeding initiated under e¢b ew- 4/j§pL/8(12) ®NËV Ju¡m ¢pl¡¢jLp/ A¢euj/¢hQ¡l/2013/1788 dated 06.08.2