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District judges to man tax tribunal

Tuesday, 7 December 2010


Doulot Akter Mala
The government has decided to appoint district judges in tax tribunal in an attempt to ensure fair justice for taxpayers mired in litigation, a senior tax official said.
Tribunal act of the income tax law will be amended to clear the way for appointing district and retired judges in the tax tribunal. The finance minister has already given his consent for the amendment.
"If amended, the law will pave the way for recruiting district judges and retired judges in the tax tribunal," said Aminur Rahman, a tax policy member of National Board of Revenue (NBR).
He said that the amendment to the law would now be placed before the cabinet for its review and approval.
Officials said the cabinet is expected to okay the amendment soon, which will then be incorporated in the finance bill-2010.
Currently, only tax officials can pass judgment in the appellate tribunal.
The decision, however, evoked mixed reaction among tax officials.
Some officials took the amendment positively while others voiced their opposition.
With the amendment to the law, a senior tax official said taxpayers can now expect to get "fair" and "impartial" judgment.
Taxpayers now have to undergo complicated process in the tribunal to get justice, he said, adding there is likelihood of bias in judgment as the judge in the tax tribunal came from tax administration.
He also hailed the re-introduction of the law, saying judges from accounting background can deal with income tax cases easily.
But another income tax official opposed the move, noting that judgment by those outside the tax administration might be wrong as they are not aware of the latest changes in the income tax laws.
The appointment of district judges was in place in 2005-06, but it was gradually phased out.
The decision will create problems for both taxpayers and tax tribunal, he said without elaborating.
"A district judge is capable of dealing with criminal cases, not tax related cases," he added.