Introduction of tax

Some Important Words

1. Fiscal = Money
2. Assessee = The person who pay tax
3. Assessment = Is the procedure to pay tax
4. Fiscal year = Economy year
5. Starte from 1^st July and ended 30 June of the next year
6. Income year = The earning year of the Assessee
7. Assessment year = Tax paying year
8. Tax = Is the mandatory payment to the Government for living civilization without expecting of any direct return
9. Income = Income includes earn from whatever sources
10. Return = Return is a form by which assessee submit his income and expenses to the income tax authority
11. Circle = circle is the specified area for collecting/ assess tax
12. T.I.N = Tax Identification Number
13. T.C.C = Tax Clearance Certificate
14. N.B.R = National Board of Revenue
15. Tax Holiday = Some new established Industries are getting Tax Holiday facility for a specified time

Brief  historical background of Tax

GREAT BRITAIN
The first tax assessed in England was during occupation by the Roman Empire.
Lady Godiva
Lady Godiva was an Anglo-Saxon woman who lived in England during the 11th century. According to legend, Lady Godiva's husband Leofric, Earl of Mercia, promised to reduce the high taxes he levied on the residents of Coventry when she agreed to ride naked through the streets of the town.
When Rome fell, the Saxon kings imposed taxes, referred to as Danegeld, on land and property. The kings also imposed substantial customs duties.
The 100 years War (the conflict between England and France) began in 1337 and ended in 1453. One of the key factors that renewed fighting in 1369 was the rebellion of the nobles of Aquitaine over the oppressive tax policies of Edward, The Black Prince.
Taxes during 14th century were very progressive; The 1377 Poll tax noted that the tax on the Duke of Lancaster was 520 times the tax on the common peasant.
Under the earliest taxing schemes an income tax was imposed on the wealthy, office holders, and the clergy. A tax on movable property was imposed on merchants. The poor paid little or no taxes.
Charles I was ultimately charged with treason and beheaded. However, his problems with Parliament came about because of a disagreement in 1629 about the rights of taxation afforded the King and the rights of taxation afforded the Parliament.
The King's Writ stated that individuals should be taxed according to status and means. Hence the idea of a progressive tax on those with the ability to pay was developed very early.
Other prominent taxes imposed during this period were taxes on land and various excise taxes. To pay for the army commanded by Oliver Cromwell, Parliament, in 1643, imposed excise taxes on essential commodities (grain, meat, etc.). The taxes imposed by Parliament extracted even more funds than taxes imposed by Charles I, especially from the poor. The excise tax was very regressive, increasing the tax on the poor so much that the Smithfield riots occurred in 1647. The riots occurred because the new taxes lowered rural laborers ability to buy wheat to the point where a family of four would starve. In addition to the excise tax, the common lands used for hunting by the peasant class were enclosed and peasant hunting was banned (hooray for Robin Hood).
A precursor to the modern income tax we know today was invented by the British in 1800 to finance their engagement in the war with Napoleon.  The tax was repealed in 1816 and opponents of the tax, who thought it should only be used to finance wars, wanted all records of the tax destroyed along with its repeal.  Records were publicly burned by the Chancellor of the Exchequer but copies were retained in the basement of the tax court.
ROMAN EMPIRE
The earliest taxes in Rome were customs duties on imports and exports called portoria.¹
Caesar Augustus was consider by many to be the most brilliant tax strategist of the Roman Empire.  During his reign as "First Citizen" the publicani were virtually eliminated as tax collectors for the central government.  During this period cities were given the responsibility for collecting taxes.  Caesar Augustus instituted an inheritance tax to provide retirement funds for the military.  The tax was 5 percent on all inheritances except gifts to children and spouses.   The English and Dutch referred to the inheritance tax of Augustus in developing their own inheritance taxes.
During the time of Julius Caesar a 1 percent sales tax was imposed.  During the time of Caesar Augustus the sales tax was 4 percent for slaves and 1 percent for everything else.¹
Saint Matthew was a publican (tax collector) from Capernaum during Caesar Augustus reign.  He was not of the old publicani but hired by the local government to collect taxes.
In 60 A.D. Boadicea, queen of East Anglia led a revolt that can be attributed to corrupt tax collectors in the British Isles.  Her revolt allegedly killed all Roman soldiers within 100 miles; seized London; and it is said that over 80,000 people were killed during the revolt.  The Queen was able to raise an army of 230,000.  The revolt was crushed by Emperor Nero and resulted in the appointment of new administrators for the British Isles.


GREECE
In times of war the Athenians imposed a tax referred to as eisphora.   No one was exempt from the tax which was used to pay for special wartime expenditures.  The Greeks are one of the few societies that were able to rescind the tax once the emergency was over.  When additional resources were gained by the war effort the resources were used to refund the tax.
Athenians imposed a monthly poll tax on foreigners, people who did not have both an Athenian Mother and Father, of one drachma for men and a half drachma for women.  The tax was referred to as metoikion

A tax to beat Napoleon
Income Tax was announced in 1798, and introduced in 1799, as a means of paying for the war against the French forces under Napoleon. France was threatening to invade, and had already landed briefly in Wales and Ireland. For much of his campaigns from 1795, Napoleon was better organised than the British forces. The cost of war had drained Britain’s resources, and run up a considerable national debt. The army was starving, and poor conditions in the navy in 1797 had led to mutiny.
William Pitt the Younger was Prime Minister and Chancellor of the Exchequer from 1783, and needed greater ‘aid and contribution for the prosecution of the war’.
‘Certain duties upon income’ as outlined in the Act of 1799 were to be the (temporary) solution. It was a tax to beat Napoleon. Income tax was to be applied in Great Britain (but not Ireland) at a rate of 10% on the total income of the taxpayer from all sources above £60, with reductions on income up to £200.
It was to be paid in six equal instalments from June 1799, with an expected return of £10 million in its first year. It actually realised less than £6 million, but the money was vital and a precedent had been set.
In 1802 Pitt resigned as Prime Minister over the question of the emancipation of Irish catholics, and was replaced by Henry Addington. A short-lived peace treaty with Napoleon allowed Addington to repeal income tax. However, renewed fighting led to Addington’s 1803 Act which set the pattern for income tax today.
Significant change
Addington’s Act for a ‘contribution of the profits arising from property, professions, trades and offices’ (the words ‘income tax’ were deliberately avoided) introduced two significant changes:

• Taxation at source - the Bank of England deducting income tax when paying interest to holders of gilts, for example
• The division of income taxes into five ‘Schedules’ - A (income from land and buildings), B (farming profits), C (public annuities), D (self-employment and other items not covered by A, B, C or E) and E (salaries, annuities and pensions).

Although Addington’s rate of tax was half that of Pitt’s, the changes ensured that revenue to the Exchequer rose by half and the number of taxpayers doubled. In 1806 the rate returned to the original 10%.
Pitt in opposition had argued against Addington’s innovations: he adopted them almost unchanged, however, on his return to office in 1805. Income tax changed little under various Chancellors, contributing to the war effort up to the Battle of Waterloo in 1815.
Nicholas Vansittart was Chancellor when Napoleon was defeated. His inclination was to maintain some tax on income, but public sentiment and the opposition were against him. A year after Waterloo, income tax was repealed ‘with a thundering peal of applause’ and Parliament decided that all documents connected with it should be collected, cut into pieces and pulped.
The critics of income tax had won the day, but experience had proved that it was a practical means of raising revenue, that it could be applied fairly, and that concerns about invasion of privacy were largely misplaced. The critics were also frustrated in the destruction of the records, unaware that duplicates had already been sent to the King’s Remembrancer.
Income Tax
The mid-1800s saw the beginnings of significant social and economic change. With the Whigs (forerunners of the Liberals) in power from 1830, child labour was limited, slavery in the Empire ended, and Parliamentary reform gave representation to cities including Manchester and Liverpool, and to more of the middle classes. Railways transformed communications within England and linked Scotland, Wales and - via Holyhead - Ireland. The potato famine in Ireland began in the mid-1840s.
The general election of 1841 was won by the Conservatives with Sir Robert Peel as Prime Minister. Although he had opposed income tax, an empty Exchequer and a growing deficit gave rise to the surprise return of the tax in his 1842 Budget. Peel sought only to tax those with incomes above £150, and he reduced customs duties on 750 articles out of a total number taxed of 1,200. The less wealthy benefited, and trade revived as a consequence.
Peel's income tax was imposed for three years, with the possibility of a two year extension. A funding crisis in the railways and increasing national expenditure ensured that it was maintained. For Peel, the debate was academic. In 1846 he repealed the Corn Laws - which supported farmers by inflating the price of corn when cheaper imports were available - and lost the support of much of his party. The Whigs resumed power the same year to be joined by some notable 'Peelites'.
A 'temporary' tax
Income tax is still a 'temporary' tax - it expires each year on 5 April and Parliament has to reapply it by an annual Finance Act. For up to four months until the Finance Act becomes law, the Provisional Collection of Taxes Act 1913 ensures that taxes can still be demanded.
From the introduction of income tax, Government-appointed Commissioners - usually the landed gentry - were responsible for administering and collecting taxes with Surveyors having a watching brief. This pattern is essentially the same today. Surveyors have since been renamed Inspectors, however, and now have total responsibility for assessment and collection whereas Commissioners resolve disputes but have no executive duties.
In 1833 the Board of Taxes and the Board of Stamps (controlling duties paid on documents on which house transactions, for example, are recorded) were combined in the Board of Stamps and Taxes, and in 1849 the Board of Excise was added to create the new Board of Inland Revenue.The Excise Department moved from the Inland Revenue to the Board of Customs in 1909. HM Customs & Excise and the Inland Revenue were re-united in 2005 to form HM Revenue & Customs
Attempts to make tax easier
with income tax now accepted as a necessary part of life, attempts were made to clarify it.

• The Income Tax Act of 1918 consolidated all income tax legislation into one volume, one of the Law Lords commenting of previous legislation ‘no censure could be too strong, I think, for having expressed an Act... in language so involved, so slovenly and so unintelligible as is the language of the Acts of 1842 and 1853’. The language stayed in the consolidated version, however, having proved impossible to change.
• A Royal Commission was set up in 1920 ‘to enquire into the income tax (including super-tax)’ in all its aspects. After 50 sittings and the examination of 200 witnesses, the 100,000 word report proposed changes in detail, but concluded that ‘as it was in 1842, so in its essential features should it remain’. Although the value of Peel’s 1842 legislation was noted, the real credit is to Addington’s Act of 1803.
• In 1927 Chancellor Winston Churchill set up the Income Tax Codification Committee to condense the 800 provisions of 19 different Acts, and the decisions of 1,800 court cases, into a single code. It reported in 1936, but - with the Second World War intervening - was not considered in detail until 1952. By then a further fifteen Finance Acts had been passed, and there were a further six volumes of reported cases to consider. Despite some revolutionary proposals, the attempt had failed.

Pay As You Earn
The growing number of taxpayers during the war led to the need for a more efficient tax collection system, and Pay As You Earn - PAYE - was introduced in 1944 as a result.
In place of annual or twice-yearly collections, tax was deducted by employers from wages weekly or monthly and an employee leaving work was given a P45 recording his or her code number, pay to date and tax paid to date to pass on to a new employer.
The British scheme had been piloted by Churchill’s Chancellor Sir Kingsley Wood from 1940-41. On the day it was to be announced, Wood collapsed and died. But by the end of January 1944, fifteen million people - anyone earning £100 a year or more - had received notices telling them their code number. In the Inland Revenue’s first exercise in public relations, staff visited work places to discuss the system with employers and employees.

TAX

Tax is the mandatory payment to the Government for living civilization without expecting of any direct return.

Definition

The term 'tax' has been derived from the French word taxe and etymologically, the Latin word taxare is related to the term 'tax', which means 'to charge'. Tax is 'a contribution exacted by the state'. It is a nonpenal but compulsory and unrequited transfer of resources from the private to the public sector, levied on the basis of predetermined criteria.

Tax is a payment to a public authority, required by statute, for a public purpose. Or

A compulsory contribution to state revenue levied by the government on workers' income and business profits or added to the cost of some goods, services, and transactions. Or

A contribution made by people to fund the services provided by the government, such as transport, education or health services.
The most common tax is income tax, which is a contribution made from income. The amount is usually a percentage of income that is determined by the amount of income earned.

According to Article 152(1) of the Constitution of Bangladesh, taxation includes the imposition of any tax, rate, duty or impost, whether general, local or special, and tax shall be construed accordingly. Rate is a local tax imposed by local government on its residents or the property owners of the locality, a duty is a tax levied on a commodity, and an impost is a tax imposed for an entry into a country. Under the provision of article 83 of the Constitution, "no tax shall be levied or collected except by or under the authority of an Act of Parliament". The imposition, regulation, alteration, remission or repeal of any tax is dealt with by the 'Money Bill', but except in case of reduction or abolition of any tax, the 'Money Bill' cannot be introduced in the Parliament without the President's recommendation.

In General: Tax is a compulsory levy for the people which is payable to the government for civilization without expectation of any direct return.

Definition by Taylor: Taxes are compulsory payments to government without expectation of direct return in benefit to the tax payer.

By Justice Homes: Taxes are compulsory payment to the state for living civilization.

John Bouvier defined a tax as:
"A pecuniary burden imposed for the support of the government.The enforced proportional contribution of persons and property levied by the authority of the state for the support of the government and for all public needs."
In Lower Mainland, the Privy Council, Justice Thankerton for the Court, wrote that taxes:
"... are compulsorily imposed by a statutory (authority)...
"They are enforceable by law... (and) compulsion is an essential feature of taxation."

In Canada, an oft-cited definition is that of Justice Duff of the Supreme Court in Lawson:
"That they are taxes, I have no doubt. In the first place they are enforceable by law.... Then they are imposed under the authority of the legislature. They are imposed by a public body.... The levy is also made for a public purpose."

According to Section 2(62) Income Tax Ordinance 1984

“Tax means the Income Tax payable under ordinance and includes any additional tax, access profit tax then penalty, interest, fee or other charges levible or payable.

Tax Quotation

James Madison
I cannot undertake to lay my finger on that article of the Constitution which granted a right to Congress of expending, on objects of benevolence, the money of their constituents...

Will Rogers
It is a good thing that we do not get as much government as we pay for.

Arthur Godfrey
I am proud to be paying taxes in the United States. The only thing is I could be just as proud for half of the money.

John Maynard Keynes
The avoidance of taxes is the only intellectual pursuit that carries any reward.

Winston Churchill
There is no such thing as a good tax.

Plato
When there is an income tax, the just man will pay more and the unjust less on the same amount of income.

Albert Einstein
The hardest thing in the world to understand is the income tax.

Ronald Reagan
The taxpayer: that's someone who works for the federal government, but doesn't have to take a civil service examination.

Winston Churchill
We contend that for a nation to try to tax itself into prosperity is like a man standing in a bucket and trying to lift himself up by the handle.

Calvin Coolidge
Collecting more taxes than is absolutely necessary is legalized robbery.

Characteristics of Tax

a.       Paid by people

b.      Paid to the Government

c.       Mandatory

Kinds of Tax

a)      Income tax = Income tax depends on income. Person who earn he/she pay tax.

b)      Wealth Tax = The person who hold some wealth he has to pay tax.

c)      Gift Tax = A tax on the donor of gifts made during his or her life, based on the right to transfer or transmit, and payable primarily by the donor.

d)      Inheritance Tax/ death Tax =  A tax imposed on the privilege of receiving property by inheritance or legal succession and assessed on the value of the property received. Also called death tax.

e)      Municipal Tax / City Corporation Tax

f)        Import/ Export Tax

g)      Sale Tax

h)      V.A.T (value added tax) = a percentage tax on the value added of a commodity or service as each constituent stage of its production and distribution is completed. VAT may be classified in three ways: (i) on the basis of coverage of stages - throughout the production and distribution stages, or confined to limited stages - manufacturing plus wholesale, or wholesale plus retail; (ii) on the basis of the method of calculation - tax credit method, subtraction method, and addition method; and (iii) on the basis of tax treatment of final-product capital goods such as machinery, equipment, and supplies - the consumption form, the income form, and the product variety. Thus the three broad types of VAT are the gross national product (GNP) type, income type and consumption type. A consumption type VAT is an indirect tax. An income type or a GNP type VAT might be considered as a direct tax but a commodity tax cannot be considered so. Consumption type VAT is also considered as an alternative form of 'sales tax'.

The objectives behind introducing VAT in Bangladesh were to (a) bring transparency in the taxation system; (b) prohibit cascading taxation at different stages of production; (c) consolidate the tax administration; (d) activate the overall economy by mobilising more internal resources; and (e) bring a consistency in the tax-GDP ratio.

VAT introduced in Bangladesh in its initial form was a sort of consumption tax (by allowing purchase of capital goods as input), which extended its coverage up to the level of import, production or manufacture and service-rendering but not to export (which is zero-rated), wholesale or retail level. Since the financial year 1996-97, VAT in Bangladesh has become a broad-based consumption expenditure tax by covering the wholesale and retail levels. VAT is imposed on the following goods and services: all goods imported in Bangladesh except those mentioned in the First Schedule of the VAT Act; all goods supplied except those mentioned in the First Schedule of the VAT Act; and all services provided in Bangladesh except those mentioned in the Second Schedule of the VAT Act.

i)        Land Revenue

  

Registration of Designs

Patents and Designs Act, 1911

 Registration of Designs    

Application for registration of designs  

43. (1) The Registrar may, on the application of any person claiming to be the proprietor of any new or original design not previously published in Bangladesh, register the design under this Part.

(2) The application must be made in the prescribed form and must be left at the Department of Patents, Designs and Trade Marks in the prescribed manner and must be accompanied by the prescribed fee.

(3) The same design may be registered in more than one class, and, in case of doubt as to the class in which a design ought to be registered, the Registrar may decide the question.

(4) The Registrar may, if he thinks fit, refuse to register any design presented to him for registration; but any person aggrieved by any such refusal may appeal to the Government.

(5) An application which, owing to any default or neglect on the part of the applicant, has not been completed so as to enable registration to be effected within the prescribed time shall be deemed to be abandoned.

(6) A design when registered shall be registered as of the date of the application for registration.

Application for and Grant of Patent

Patents and Designs Act, 1911

Application for and Grant of Patent    

Application  

3. (1) An application for a patent may be made by any person whether he is a citizen of Bangladesh or not, and whether alone or jointly with any other person.

(2) The application must be made in the prescribed form, and must be left at the Department of Patents, Designs and Trade Marks in the prescribed manner.

(3) The application must contain a declaration to the effect that the applicant is in possession of an invention, whereof he, or in the case of a joint application one at least of the applicants, claims to be the true and first inventor or the legal representative or assign of such inventor and for which he desires to obtain a patent, and must be accompanied by either a provisional or complete specification and by the prescribed fee.

(4) Where the true and first inventor is not a party to the application, the application must contain a statement of his name, and such particulars for his identification as may be prescribed, and the applicant must show that he is the legal representative or assign of such inventor.

Revocation of patents worked outside Bangladesh

Patents and Designs Act, 1911

 Revocation of patents worked outside Bangladesh  

23. (1) At any time not less than four years after the date of a patent granted under this Act, any person may apply to the Government for relief under this section on the ground that the patented article or process is manufactured or carried on exclusively or mainly outside Bangladesh.

(2) The Government shall consider the application, and, if after inquiry it is satisfied-

(a) that the allegations contained therein are correct; and

(b) that the applicant is prepared, and is in a position, to manufacture or carry on the patented article or process in Bangladesh; and

(c) that the patentee refuses to grant a license on reasonable terms,

then, subject to the provisions of this section, and unless the patentee proves that the patented article or process is manufactured or carried on to an adequate extent in Bangladesh, or gives satisfactory reasons why the article or process is not so manufactured or carried on, the Government may make an order-

(a) revoking the patent either-

(i) forthwith; or

(ii) after such reasonable interval as may be specified in the order, unless in the meantime it is shown to its satisfaction that the patented article or process is manufactured or carried on within Bangladesh to an adequate extent; or

(b) ordering the patentee to grant a license to the applicant which may be a license exclusive to him or otherwise as the Government may direct.

(3) No order revoking a patent shall be made under the last sub-section which is at variance with any treaty, convention, arrangement or engagement with any foreign country.

Compulsory licenses and revocation

Patents and Designs Act, 1911

Compulsory Licenses and Revocation    

22. (1) Any person interested may present a petition to the Government which shall be left at the Department of Patents, Designs and Trade Marks, together with the prescribed fee, alleging that the demand for a patented article in Bangladesh is not being met to an adequate extent and on reasonable terms and praying for the grant of a compulsory license, or, in the alternative, for the revocation of the patent.

(2) The Government shall consider the petition, and if the parties do not come to an arrangement between themselves the Government may, as it thinks fit either dispose of the petition itself or refer it to the High Court Division for decision.

(3) The provisions of sub-section (4) of section 15, prescribing the procedure to be followed in the case of references to the Court under that section, shall apply in the case of references made to the Court under this section.

(4) If the Government is of opinion, or, where a reference has been made under sub-section (2) to the High Court Division, that Court finds that the demand for the patented article in Bangladesh is not being met to an adequate extent and on reasonable terms, the patentee may be ordered to grant licenses on such terms as the Government or the High Court Division, as the case may be, may think just, or, if the Government or the High Court Division is of opinion that the demand will not be adequately met by the grant of licenses, the patent may be revoked by order of the Government or the High Court Division:

Amendment of Application or Specification by Court

Patents and Designs Act, 1911

 Amendment of Application or Specification

 Amendment of specification by the Court  

18. In any suit for infringement of a patent or proceeding before a Court for the revocation of a patent the Court may by order allow the patentee to amend his specification by way of disclaimer correction or explanation in such manner, and subject to such terms as to costs, advertisement or otherwise, as the Court may think fit:

Provided that no amendment shall be so allowed that would make the specification, as amended, claim an invention substantially larger than, or substantially different from, the invention claimed by the specification as it stood before the amendment, and where an application for such an order is made to the Court notice of the application shall be given to the Registrar, and the Registrar shall have the right to appear and be heard.

        Restriction on recovery of damages.     

Amendment of Application or Specification

Patents and Designs Act, 1911

 Amendment of Application or Specification    

Amendment of application or specification by Registrar  

17. (1) An applicant or a patentee may at any time, by request in writing left at the Department of Patents, Designs and Trade Marks and accompanied by the prescribed fee, seek leave to amend his application or specification, including drawings forming part thereof, by way of disclaimer, correction or explanation, stating the nature of, and the reasons for, the proposed amendment.

(2) If the application for a patent has not been accepted, the Registrar shall determine whether and subject to what conditions (if any) the amendment shall be allowed.

(3) In any other case the request and the nature of the proposed amendment shall be advertised in the prescribed manner, and at any time within three months from its first advertisement any person may give notice at the Department of Patents, Designs and Trade Marks of opposition to the amendment.

(4) Where such a notice is given the Registrar shall give notice of the opposition to the person making the request, and shall hear and decide the case.

(5) Where no notice of opposition is given, or the person so giving notice of opposition does not appear, the Registrar shall determine whether and subject to what conditions, if any, the amendment ought to be allowed.

(6) The decision of the Registrar in either case shall be subject to an appeal to the Government.

(7) No amendment shall be allowed that would make the application or specification, as amended, claim an invention substantially larger than, or substantially different from, the invention claimed by the application or specification as it stood before amendment.

(8) Leave to amend shall be conclusive as to the right of the party to make the amendment allowed, except in case of fraud; and the amendment shall be advertised in the prescribed manner, and shall in all Courts and for all purposes be deemed to form part of the application or specification.

(9) This section shall not apply when and so long as any suit for infringement or proceeding before a Court for the revocation of the patent is pending.

Restoration of lapsed patent

Patents and Designs Act, 1911

 Restoration of lapsed patent  

16. (1) Where any patent has ceased owing to the failure of the patentee to pay any prescribed fee within the prescribed time, the patentee may apply to the Registrar in the prescribed manner for an order for the restoration of the patent.

(2) Every such application shall contain a statement of the circumstances which have led to the omission of the payment of the prescribed fee.

(3) If it appears from such statement that the omission was unintentional or unavoidable and that no undue delay has occurred in the making of the application, the Registrar shall advertise the application in the prescribed manner, and within such time as may be prescribed any person may give notice of opposition at the Department of Patents, Designs and Trade Marks.

(4) Where such notice is given the Registrar shall notify the applicant thereof.

(5) After the expiration of the prescribed period the Registrar shall hear the case and, subject to an appeal to the Government issue an order either restoring the patent subject to any conditions and restrictions deemed to be advisable or dismissing the application:

Provided that in every order under this section restoring a patent such provisions as may be prescribed shall be inserted for the protection of persons who may have availed themselves of the subject-matter of the patent after the patent had ceased.

"Design" defined

Patents and Designs Act, 1911
“design” means only the features of shape, configuration, pattern or ornament applied to any article by any industrial process or means, whether manual, mechanical or chemical, separate or combined, which in the finished article appeal to and are judged solely by the eye; but does not include any mode or principle of construction or anything which is in substance a mere mechanical device, and does not include any trade mark as defined in section 478, or property mark as defined in section 479 of the Penal Code]:

Place for registering documents relating to land

Place for registering documents relating to land  

28. (1) Save as in this Part otherwise provided, every document mentioned in section 17, sub-section (1), clause (a), (b), (c), (d) and (e), section 17, sub-section (2), and section 18, in so far as such documents affects immoveable property shall be presented for registration in the office of a Sub-Registrar within whose sub-district the whole or [major portion] of the property to which such document relates is situate  :

Provided that where the major portion of such property is not situate within one sub-district the document shall be presented for registration in the office of the Sub-Registrar within whose sub-district any portion of such property is situate.]

(2) Notwithstanding anything contained in sub-section (1),-

(a) after a document is registered, no party thereto shall be entitled to question the validity of its registration on the ground that the property which purported to give jurisdiction to the Sub-Registrar to register it either did not exist or was fictitious or insignificant or was not intended to be conveyed; and

(b) a document the registration of which is secured by the inclusion of a non-existent, fictitious or insignificant portion or item shall not in any manner affect the rights of a person who was not a party thereto and acquired rights in the property without notice of the transaction to which such document relates.

        Place for registering other documents 

Documents of which registration is compulsory

Documents of which registration is compulsory (defined in Registration Act, 1908)  

17. (1) The following documents shall be registered, if the property to which they relate is situate in a district in which, and if they have been executed on or after the date on which, this Act came or comes into force, namely:-

(a) instruments of gift of immoveable property;

 (aa) declaration of heba under the Muslim Personal Law (Shariat);

(b) other non-testamentary instruments which purport or operate to create, declare, assign, limit or extinguish, whether in present or in future, any right, title or interest, whether vested or contingent, to or in immoveable property;

Explanation − In the case of an assignment of a mortgage the consideration for the deed of assignment shall be deemed to be the value for registration.

(c) Non-testamentary instruments (other than the acknowledge-ment of a receipt or payment made in respect of any transaction to which an instrument registered under clause (o) relates) which acknowledge the receipt or payment of any consideration on account of the creation, declaration, assignment, limitation or extinction of any such right, title or interest; and

 (cc) instrument of mortgage referred to in section 59 of the Transfer of Property Act, 1882;]

(d) leases of immoveable property from year to year, or for any term exceeding one year, or reserving a yearly rent;

(e) non-testamentary instruments transferring or assigning any decree or order of a Court or any award when such decree or order or award purports or operates to create, declare, assign, limit or extinguish, whether in present or in future, any right, title or interest, whether vested or contingent, to or in immoveable property;

 (f) instrument of partition of immovable property effected by persons upon inheritance according to their respective personal laws;

(g) instrument of sale in pursuance of an order of the Court under section 96 of the State Acquisition and Tenancy Act, 1950]:

Provided that the Government may, by order published in the official Gazette, exempt from the operation of this sub-section any leases executed in any district, or part of a district, the terms granted by which do not exceed five years and the annual rents reserved by which do not exceed fifty taka.

(2) Nothing in clauses (b) and (c) of sub-section (1) applies to-

(i) any composition deed; or

(ii) any instrument relating to shares in a Joint Stock Company, notwithstanding that the assets of such Company consist in whole or in part of immoveable property; or

(iii) any debenture issued by any such Company and not creating, declaring, assigning, limiting or extinguishing any right, title or interest, to or in immoveable property except in so far as it entitles the holder to the security afforded by a registered instrument whereby the Company has mortgaged, conveyed or otherwise transferred the whole or part of its immoveable property or any interest therein to trustees upon trust for the benefit of the holders of such debentures; or

(iv) any endorsement upon or transfer of any debenture issued by any such Company; or

(v) any document not itself creating, declaring, assigning, limiting or extinguishing any right, title or interest to or in immoveable property, but merely creating a right to obtain another document which will, when executed, create, declare, assign, limit or extinguish any such right, title or interest; or

(vi) any decree or order of a Court except a decree or order expressed to be made on a compromise and comprising immoveable property other than that which is the subject-matter of the suit or proceeding; or

(vii) any grant of immoveable property by the Government; or

(viii) any instrument of partition made by a Revenue-officer; or

(ix) any order granting a loan or instrument of collateral security granted under the Land Improvement Act, 1871, or the Land Improvement Loans Act, 1883; or

(x) any order granting a loan under the Agriculturists’ Loans Act , 1884, the Bangladesh Krishi Bank Order, 1973 or under any other law for the time being in force relating to the advancement of loans for agricultural purposes, or any instrument under which a loan is granted by a co-operative society for any such purpose, or any instrument made for securing the repayment of a loan so granted; or

(xi) any endorsement on a mortgage-deed acknowledging the payment of the whole or any part of the mortgage-money, and any other receipt for payment of money due under a mortgage; or

(xii) any certificate of sale granted to the purchaser of any property sold by public auction by a Civil or Revenue-officer; or

(xiii)any counter-part of a lease, where the lease corresponding thereto has itself been registered.



(3) Authorities to adopt a son, executed after the first day of January 1872, and not conferred by a will, shall also be registered.

        Registration of contract for sale, etc  

"Free consent" defined

"Free consent" defined by the Contract Act, 1872

Consent is said to be free when it is not caused by-

(1) coercion, as defined in section 15, or

(2) undue influence, as defined in section 16,or

(3) fraud, as defined in section 17, or

(4) misrepresentation, as defined in section 18, or

(5) mistake, subject to the provisions of sections 20, 21 and 22.



Consent is said to be so caused when it would not have been given but for the existence of such coercion, undue influence, fraud, misrepresentation or mistake.

What is a sound mind for the purposes of contracting?

What is a sound mind for the purposes of contracting?

A person is said to be of sound mind for the purpose of making a contract if, at the time when he makes it, he is capable of understanding it and of forming a rational judgment as to its effect upon his interests.

A person who is usually of unsound mind, but occasionally of sound mind, may make a contract when he is of sound mind.

A person who is usually of sound mind, but occasionally of unsound mind, may not make a contract when he is of unsound mind.

Illustrations

 

(a) A patient in a lunatic asylum, who is at intervals of sound mind, may contract during those intervals.

(b) A sane man, who is delirious from fever or who is so drunk that he cannot understand the terms of a contract or form a rational judgment as to its effect on his interests, cannot contract whilst such delirium or drunkenness lasts.

Psychological Theories of Crime

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Psychological theories of crime begin with the view that individual differences in behavior may make some people more predisposed to committing criminal acts.  These differences may arise from personality characteristics, biological factors, or social interactions.

Psychoanalytic Theory
According to Sigmund Freud (1856-1939), who is credited with the development of psychoanalytic theory, all humans have natural drives and urges repressed in the unconscious. Furthermore, all humans have criminal tendencies. Through the process of socialization, however, these tendencies are curbed by the development of inner controls that are learned through childhood experience. Freud hypothesized that the most common element that contributed to criminal behavior was faulty identification by a child with her or his parents. The improperly socialized child may develop a personality disturbance that causes her or him to direct antisocial impulses inward or outward. The child who directs them outward becomes a criminal, and the child that directs them inward becomes a neurotic.

References

Freud, S. (1961). The Complete Works of Sigmund Freud (Vol. 19). London: Hogarth.
 
Cognitive Development Theory
According to this approach, criminal behavior results from the way in which people organize their thoughts about morality and the law. In 1958, Lawrence Kohlberg, a developmental psychologist, formulated a theory concerning the development of moral reasoning. He posited that there are three levels of moral reasoning, each consisting of two stages. During middle childhood, children are at the first level of moral development. At this level, the pre conventional level, moral reasoning is based on obedience and avoiding punishment. The second level, the conventional level of moral development, is reached at the end of middle childhood. The moral reasoning of individuals at this level is based on the expectations that their family and significant others have for them. Kohlberg found that the transition to the third level, the post conventional level of moral development, usually occurs during early adulthood. At this level, individuals are able to go beyond social conventions. They value the laws of the social system; however, they are open to acting as agents of change to improve the existing law and order. People who do not progress through the stages may become arrested in their moral development, and consequently become delinquents.

References

Cole, M. & Cole S. R. (1993). The development of children. New York: W.H. Freeman and Company.
Kohlberg, L. (1976). Moral stages and moralization: The cognitive-developmental approach to socialization. In J. Lickona, Moral development behavior: Theory, research, and social issues. New York: Harper & Row.
 
Learning Theory
Learning theory is based upon the principles of behavioral psychology. Behavioral psychology posits that a person's behavior is learned and maintained by its consequences, or reward value. These consequences may be external reinforcement that occurs as a direct result of their behavior (e.g. money, social status, and goods), vicarious reinforcement that occurs by observing the behavior of others (e.g. observing others who are being reinforced as a result of their behavior), and self-regulatory mechanisms (e.g. people responding to their behavior). According to learning theorists, deviant behavior can be eliminated or modified by taking away the reward value of the behavior. Hans J. Eysenck, a psychologist that related principles of behavioral psychology to biology, postulated that by way of classical conditioning, operant conditioning, and modeling people learn moral preferences.  Classical conditioning refers to the learning process that occurs as a result of pairing a reliable stimulus with a response. Eysenck believes, for example, that over time a child who is consistently punished for inappropriate behavior will develop an unpleasant physiological and emotional response whenever they consider committing the inappropriate behavior. The anxiety and guilt that arise from this conditioning process result in the development of a conscience. He hypothesizes, however, that there is wide variability among people in their physiological processes, which either increase or decrease their susceptibility to conditioning and adequate socialization.

References

Bandura, Albert (1973). Aggression: A social learning analysis. Engle-wood Cliffs, NJ: Prentice Hall.
Eysenck, H.J. (1964). Crime and Personality. Boston: Houghton Mifflin.
Eysenck, H.J., & Gudjonsson, G.H. (1989) The causes and cures of criminality. Contemporary Psychology, 36, 575-577.
 
Intelligence and Crime
James Q. Wilson's and Richard J. Herrnstein's Constitutional-Learning Theory integrates biology and social learning in order to explain the potential causes of criminality. They argue that criminal and noncriminal behavior have gains and losses. If the gains that result from committing the crime (e.g. money) outweigh the losses (e.g. being punished), then the person will commit the criminal act. Additionally, they maintain that time discountingand equity are two other variables that play an important role in criminality. Time discounting refers to the immediate rewards that result from committing the crime vis-a-vis the punishment that may result from committing the crime, or the time that it would take to earn the reward by noncriminal means. Because people differ in their ability to delay gratification, some persons may be more prone to committing criminal acts than others. Moreover, judgments of equity may result in the commission of a criminal act. The gains associated with committing the crime may help to restore a person's feelings of being treated unjustly by society. Wilson and Herrnstein hypothesize that there are certain constitutional factors (such as intelligence and variations is physiological arousal) that determine how a person weighs the gains and losses associated with committing a criminal act. According to Wilson and Herrnstein, physiological arousal determines the ease in which people are classically conditioned; therefore, people who are unable to associate negative feelings with committing crime will not be deterred from committing criminal acts. In addition, they argue that impulsive, poorly socialized children of low intelligence are at the greatest risk of becoming criminals. However, they have only demonstrated that low intelligence and crime occur together frequently; they have not demonstrated that low intelligence is the cause of crime.

References

Wilson, J.Q. & Herrnstein, R. (1985). Crime and Human Nature. New York: Simon and Schuster.
Wrightsman, L.S., Nietzel, M.T., & Fortune, W.H. (1994). Psychology and the Legal System. Belmont:Brooks Cole Publishing Company.

Classical and positivist philosophers of the 19th century had an important impact on the emergence and development of modern criminology. Current policies of crime and punishment can be traced to these schools of thought.
Classical Theorists
Cesare Beccaria was the leading theorist of the classical school. His most significant contribution to criminology was his underlying philosophy of free will. He posited that human behavior was purposive and based on hedonism, or the pleasure-pain principle. Humans rationally choose actions that will bring them pleasure and avoid actions that will bring them pain. The person who chooses to commit a crime, therefore, deserves to be punished because they chose to freely to commit a wrongful act. Accordingly, Beccaria believed that the degree of punishment assigned to a crime should be painful enough to outweigh any pleasure that would be derived from committing the crime in the first place. In other words, the punishment should fit the crime. His contribution to the concept of justice was that the law should be impartial--all people are equal under the law. Furthermore, judges are instruments of the law. They are only to determine innocence or guilt and to impose the penalties that are prescribed by law.
The Positive School
Cesare Lombroso was the leading theorist of the positive school. He believed that punishment hold fit the criminal instead of the magnitude of the crime, thereby rejecting the strict tenets of the classical school. The positivists supplanted the doctrine of free will with the doctrine of determinism. According to the doctrine of determinism, people's actions are determined by the environment and their inherited physical characteristics. They posited that the causes of crime were economic, social or biological. Thus, positivists emphasized the importance of conducting empirical research and developed methods for scientifically investigating these causes of criminal behavior. The positive school contributed to the concept of justice indeterminate sentencing (punishment should fit the criminal instead of the crime) and the philosophy of rehabilitation. That is, people should be incarcerated until they have been rehabilitated.

কপিরাইটের মেয়াদ প্রকাশিত সাহিত্য, নাট্য, সংগীত ও শিল্প কর্মে কপিরাইটের মেয়াদ

কপিরাইটের মেয়াদ   প্রকাশিত সাহিত্য, নাট্য, সংগীত ও শিল্প কর্মে কপিরাইটের মেয়াদ  

২৪। অতঃপর ভিন্নরূপ বিধান করা না হইলে, প্রণেতার জীবনকালে প্রকাশিত কোন সাহিত্য, নাট্য, সংগীত বা শিল্প কর্মের (ফটোগ্রাফ ব্যতীত) কপিরাইট তাহার মৃতু্যর পরবর্তী পঞ্জিকা-বৎসর হইতে গণনা করিয়া ষাট বৎসর পর্যন্ত বিদ্যমান থাকিবে।

ব্যাখ্যা।- এই ধারায় যৌথভাবে প্রণীত কর্মের ক্ষেত্রে, "প্রণেতা" অর্থে যে প্রণেতার মৃতু্য শেষে হইয়াছে তাহাকে বুঝিতে হইবে।

          মরণোত্তর কর্মে কপিরাইটের মেয়াদ  

২৫। (১) প্রণেতার মৃতু্যর তারিখে কপিরাইট বিদ্যমান থাকে এমন সাহিত্য, নাট্য বা সংগীত কর্ম বা খোদাই-কর্ম, বা অনুরূপ কর্মের যৌথ প্রণেতার ক্ষেত্রে, যিনি শেষে মৃতু্যবরণ করেন তাহার মৃতু্যর তারিখে বা উক্ত তারিখের পূর্বে কিন্তু যাহা বা যাহার অভিযোজন উক্ত তারিখের পূর্বে হয় নাই, তদ্রুপ ক্ষেত্রে, কর্মটির প্রথম প্রকাশের পরবর্তী পঞ্জিকা-বর্ষের শুরু হইতে বা কর্মটির কোন অভিযোজন পূর্ববর্তী কোন বৎসরে প্রকাশিত হইয়া থাকিলে সেই বৎসরের পরবর্তী পঞ্জিকা-বর্ষের শুরু হইতে ষাট বৎসর পর্যন্ত কপিরাইট বিদ্যমান থাকিবে।

(২) এই ধারার উদ্দেশ্য পূরণকল্পে সাহিত্য, নাট্য বা সংগীত কর্ম বা উক্ত কর্মের অভিযোজন প্রকাশিত হইয়াছে বলিয়া গণ্য হইবে যদি ঐ কর্মের বিষয়ে তৈরী কোন রেকর্ড জনসাধারণের নিকট বিক্রয় বা বিক্রয়ের প্রস্তাব করা হইয়া থাকে।

কপিরাইটের স্বত্ব এবং মালিকদের অধিকার কপিরাইটের প্রথম স্বত্বাধিকারী

কপিরাইটের স্বত্ব এবং মালিকদের অধিকার   কপিরাইটের প্রথম স্বত্বাধিকারী  

১৭। এই আইনের বিধানাবলী সাপেক্ষে, কোন কর্মের প্রণেতা ঐ কর্মের কপিরাইটের প্রথম স্বত্বাধিকারী হইবেন:

তবে শর্ত থাকে যে,-

(ক) চাকুরী বা শিক্ষানবিসী চুক্তির অধীন সংবাদপত্র, ম্যাগাজিন বা সাময়িকীর মালিকের চাকুরীতে নিযুক্ত থাকাকালে প্রণেতা কতর্ৃক সংবাদপত্র, ম্যাগাজিন বা সাময়িকীতে প্রকাশের উদ্দেশ্যে রচিত

সাহিত্য, নাট্য বা শিল্প সম্পর্কিত কর্মের ক্ষেত্রে, উক্ত মালিক, ভিন্নরূপ কোন চুক্তি না থাকার শর্তে, কর্মটি সংবাদপত্র, ম্যাগাজিন বা সাময়িকীতে প্রকাশ বা পুনরুৎপাদনের সহিত যতখানি সম্পর্কযুক্ত ততখানি কপিরাইটের প্রথম স্বত্বাধিকারী হইবেন, কিন্তু অন্য সকল বিষয়ে প্রণেতা কর্মটির কপিরাইটের প্রথম স্বত্বাধিকারী হইবেন;

(খ) দফা (ক) এর বিধান সাপেক্ষে, কোন ব্যক্তির উদ্যোগে এবং অর্থের বিনিময়ে ফটোগ্রাফ লওয়া, ছবি বা প্রতিকৃতি অাঁকা, খোদাই কাজ বা চলচ্চিত্র নির্মাণ করার ক্ষেত্রে, উক্ত ব্যক্তি, ভিন্নরূপ কোন চুক্তি না থাকা সাপেক্ষে, উহার কপিরাইটের প্রথম স্বত্বাধিকারী হইবেন;

(গ) চাকুরী বা শিক্ষানবিসীর চুক্তির অধীন কোন কর্মের প্রণেতার চাকুরীতে দফা (ক) বা (খ) প্রযোজ্য হয় না এমন নিযুক্ত থাকাকালে নিয়োগকারী, ভিন্নরূপ কোন চুক্তির অনুপস্থিতিতে, ঐ কর্মের কপিরাইটের প্রথম স্বত্বাধিকারী হইবেন;

(ঘ) জনসমক্ষে প্রদত্ত বক্তৃতা বা বিবৃতির ক্ষেত্রে, বক্তৃতা বা বিবৃতি প্রদানকারী ব্যক্তি অথবা উক্ত ব্যক্তি অন্য কোন ব্যক্তির পক্ষে উক্ত বক্তৃতা বা বিবৃতি প্রদান করিয়া থাকিলে, উক্ত অপর ব্যক্তি, উক্ত বক্তৃতা বা বিবৃতি প্রদানকারী ব্যক্তি বা যাহার পক্ষে উক্ত বক্তৃতা বা বিবৃতি প্রদান করা হইয়াছে সেই ব্যক্তি অপর কোন এমন ব্যক্তির দ্বারা নিয়োগপ্রাপ্ত ছিলেন, যিনি সংশ্লিষ্ট বক্তৃতা বা বিবৃতির ব্যবস্থা করা বা বক্তৃতা বা বিবৃতি প্রদানের স্থানের ব্যবস্থা করা সত্ত্বেও উহার কপিরাইটের প্রথম স্বত্বাধিকারী হইবেন;

(ঙ) কোন সরকারী কর্মের ক্ষেত্রে, ভিন্নতর কোন চুক্তি না থাকিলে, সরকার ঐ কর্মের কপিরাইটের প্রথম স্বত্বাধিকারী হইবেন;

(চ) কোন স্থানীয় কতর্ৃপক্ষ কতর্ৃক বা অনুরূপ কতর্ৃপক্ষের নির্দেশ বা নিয়ন্ত্রণে প্রথম প্রকাশিত কোন কর্মের ক্ষেত্রে, উক্ত স্থানীয় কতর্ৃপক্ষ, ভিন্নতর কোন চুক্তি না থাকিলে, কর্মটির কপিরাইটের প্রথম স্বত্বাধিকারী হইবে;

(ছ) ধারা ৬৮ প্রযোজ্য হয় এমন কোন কর্মের ক্ষেত্রে, সংশ্লিষ্ট আন্তর্জাতিক প্রতিষ্ঠান উহার কপিরাইটের প্রথম স্বত্বাধিকারী হইবে ^২৬[ ;

(জ) কম্পিউটার প্রোগ্রামের ক্ষেত্রে, উক্ত প্রোগ্রাম সম্পন্ন করার জন্য নিয়োগকারী ব্যক্তি, ব্যক্তিবর্গ বা প্রতিষ্ঠান প্রথম কপিরাইটের অধিকারী হইবেন যদি না পক্ষবৃন্দের মধ্যে ভিন্নরূপ কোন চুক্তি থাকে।]

কপিরাইট রেজিষ্ট্রার ও ডেপুটি রেজিষ্ট্রার

কপিরাইট রেজিষ্ট্রার ও ডেপুটি রেজিষ্ট্রার  

১০। (১) সরকার, এই আইনের উদ্দেশ্য পূরণকল্পে, একজন কপিরাইট রেজিষ্ট্রার নিয়োগ করিবেন এবং সরকার কতর্ৃক নির্ধারিত সংখ্যক কপিরাইট ডেপুটি রেজিষ্ট্রার নিয়োগ করিতে পারিবে।

(২) রেজিষ্ট্রার-

(ক) এই আইনের অধীনে রক্ষিত ^২৩[ কপিরাইট রেজিস্টারের] সকল এন্ট্রিতে স্বাক্ষর করিবেন;

(খ) কপিরাইট অফিসের সীলমোহর দ্বারা কপিরাইটের সকল নিবন্ধন সনদপত্র মোহরাঙ্কিত করিবেন ও সত্যায়িত কপিতে স্বাক্ষর করিবেন;

(গ) এই আইন দ্বারা বা উহার অধীনে তাঁহার উপর প্রদত্ত সকল ক্ষমতা প্রয়োগ এবং দায়িত্ব পালন করিবেন;

(ঘ) বিধি দ্বারা নির্ধারিত অন্যান্য কার্যাবলী সম্পাদন করিবেন।

(৩) কপিরাইট ডেপুটি রেজিষ্ট্রার, রেজিষ্ট্রারের তত্ত্বাবধান ও নির্দেশ সাপেক্ষে, এই আইনের অধীন রেজিষ্ট্রারের ঐ সকল দায়িত্ব, সম্পাদন করিবেন যাহা রেজিষ্ট্রার, সময় সময়, তাঁহাকে অর্পণ করিবেন; এবং এই আইনে "রেজিষ্ট্রার" অর্থে ডেপুটি রেজিষ্ট্রারও অন্তভর্ুক্ত হইবে।

          কপিরাইট বোর্ড  

১১। (১) সরকার, এই আইন কার্যকর হওয়ার পর যত শীঘ্র সম্ভব, কপিরাইট বোর্ড নামে একটি বোর্ড গঠন করিবে, যাহা, একজন চেয়ারম্যান ও অনূ্যন দুইজন কিন্তু অনধিক ছয় জন সদস্য সমন্বয়ে গঠিত হইবে।

(২) চেয়ারম্যান ও সদস্যগণ সরকার কতর্ৃক নিযুক্ত হইবেন।

(৩) বোর্ডের চেয়ারম্যান ও অন্যান্য সদস্য বিধি দ্বারা নির্ধারিত মেয়াদ ও শর্তাধীনে স্বীয় পদে বহাল থাকিবেন।

(৪) সিলেকশন গ্রেড প্রাপ্ত জেলাজজ ছিলেন বা আছেন বা সরকারের অতিরিক্ত সচিব পদমর্যাদার একজন কর্মকর্তা বা হাইকোর্টের বিচারপতি হইবার উপযুক্ত একজন আইনজীবী চেয়ারম্যান নিযুক্ত হইবেন।

(৫) রেজিষ্ট্রার বোর্ডের সচিব হইবেন এবং নির্ধারিত দায়িত্ব পালন করিবেন।

          বোর্ডের ক্ষমতা ও কার্যপদ্ধতি  

১২। (১) বোর্ড, এই আইনের অধীন প্রণীত বিধি সাপেক্ষে, উহার বৈঠকের স্থান ও সময় নির্ধারণসহ কার্যপদ্ধতি নির্ধারণ করিতে পারিবে।



(২) এই আইনের অধীন কোন বিষয়ে সিদ্ধান্তের ক্ষেত্রে সদস্যগণের মধ্যে মত-পার্থক্য হইলে, সংখ্যাগরিষ্ঠ সদস্যের মতামত প্রাধান্য পাইবে:



তবে শর্ত থাকে যে, যেক্ষেত্রে সংখ্যাগরিষ্ঠতা থাকিবে না, সে ক্ষেত্রে চেয়ারম্যানের মতামত প্রাধান্য পাইবে।



(৩) বোর্ড ধারা ৯৯ এর অধীন কোন সদস্যের উপর উহার যে কোন ক্ষমতা প্রয়োগের জন্য অর্পণ করিতে পারিবে এবং এইরূপ ক্ষমতাপ্রাপ্ত সদস্য কতর্ৃক প্রদত্ত আদেশ বা কৃত কাজকর্ম বোর্ডের আদেশ বা কাজ হিসাবে গণ্য হইবে।



(৪) শুধুমাত্র বোর্ডের কোন সদস্যপদ শূন্য রহিয়াছে বা বোর্ড গঠনে ত্রুটি রহিয়াছে শুধুমাত্র এই কারণে বোর্ডের কোন কাজ বা কার্যধারা অবৈধ হইবে না বা উহার বৈধতা লইয়া প্রশ্ন করা যাইবে না।



(৫) ফৌজদারী ^২৪[ কার্যবিধি ধারা ৪৮০ ও ৪৮২ এর উদ্দেশ্য পূরণকল্পে, বোর্ড একটি দেওয়ানী আদালতরূপে গণ্য হইবে এবং ব্যবস্থা গ্রহণের জন্য বোর্ডের নিকট উপস্থাপিত সকল বিষয় দণ্ডবিধির ধারা ১৯৩ ও ২২৮ এর অর্থে বিচার বিভাগীয় কার্যক্রম হিসাবে গণ্য হইবে।]



(৬) বোর্ডের কোন সদস্য বোর্ডের নিকট উত্থাপিত এমন কোন কার্যধারায় অংশগ্রহণ করিবেন না যাহাতে তাঁহার ব্যক্তিগত স্বার্থ রহিয়াছে।