Anti-corruption Commission Notice to send documents or NBR(Deputy Tax Commissioner) notice to the Manager of a bank toadjust fine with deposited money

Anti-corruption Commission Notice to send documents or NBR(Deputy Tax Commissioner) notice to the Manager of a bank to adjust fine with deposited money of the client

By

Dr.Ahamuduzzaman (founder of ain-qanoon.com)

Problem 01.

The NBR (Tax Commissioner) issued a notice to the branch of a bank to cut an amount of taka 2 lac from the account of a client for non-payment of tax and inform the commissioner immediately. Whether the bank is bound to comply with the order if such an amount is available in the accounts?

Answer: Yes, bank is bound to pay the amount as per Tax Commissioners order under section 143 of the Income Tax Ordinance, 1984.

Problem-02.

  1. Anti-corruption Commission issued a notice to the branch of a bank to supply relevant papers to it for investigation. Whether bank is bound to supply the documents without consent of the client/ customer?

Answer: yes, bank is bound.

Legal Opinion

  1. Perused the office note of legal affairs division dated 08.03.2017and and other papers submitted therewith:

 

  1. It appears that the Manager of Uttora Model Town Branch of ......bank has intimated vide letter dated 08.03.2017 that the Anti corruption commission Segun Bagicha Dhaka has requested for supplying account statement and Account opening form and other related paper of saving account no:0171120096891422, 017131003912822, 017131003913722,017131006928122, 017131007512922 and  017131005424922 lying with the Uttora Model Town Branch belonging to Mrs. SN Rova for the purpose of investigation by the Anti corruption Commission .

 

  1. Legal opinion has been solicited has to whether the above banking documents of the customer of Uttora Model Town Branch can be supplied to the Anti corruption commission for the purpose of investigation.

 

  1. It appears that the Anti corruption commission has previously referred to the writ petition no: 8243/2010 and civil petition for leave to Appeal No: 1093/2013 arising out of the judgment and order of the above writ petition and It has been mentioned by the Anti corruption commission that in the above leave to Appeal , the honorable Appellate Division vide its judgment and order dated 29.05.2016 held that the provision of section 94 of the code of criminal procedure and the Bankers Books  Evidance Act 1891 are not applicable in case of supply of banking documents for the purpose of investigation by the Anti corruption commission.

 

  1. In view of the above decision given by the honorable Appellate division in the civil petition for leave to Appeal No: 1093/2013 arising out of the writ petition No: 8243/2010 , the documents which have been asked for by the Anti corruption commission can be supplied to the Anti corruption commission for the purpose of investigation.

 

  1. In the above circumstances, the Manager of Uttora Model Town Branch of .....bank  may be advised to supply the account statement and account opening form alongwith other related papers of  the aforesaid six savings Accounts of the above customer namely Mrs. SN Rova as requested to be supplied by the Anti corruption commission for the purpose of investigation.

 Dr.Ahamuduzzaman,

 Founder of ain-qanoon.com/12.3.2017

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Law Guru

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