AN AMOUNT of Tk 800 billion in revenue having been stuck because of about 30,000 cases pending with the Supreme Court, tax appeals commissioners and tax appellate tribunals largely suggests indifference, if not negligence, on part of government authorities. The cases involve, as revenue board statistics show, Tk 403.89 billion in 11,007 cases related to income tax, Tk 271.52 billion in 10,330 cases related to value-added tax and Tk 126.22 billion in 8,828 cases related to customs proceeds. Revenue board data show that 5,541 references and petitions related to income tax involving Tk聽291.64 billion in revenue are pending with the High Court. The number of tax cases that have been pending with the tax appeals commissioners is 4,166, with tax appellate tribunals 1,302 and with the High Court 4,367. The tax cases pending include 1,476 disputes, involving Tk 178.73 billion, of large tax-payers, which refer to banks, insurance and leasing companies, mobile operators, pharmaceutical companies and directors of the companies that pay a large amount of tax. The customs cases pending include 2,218 with the appeals commissioners, 432 with appellate tribunals, 5,403 with the High Court and 472 with the Appellate Division.
The chief justice, as reported, has already taken steps which include an increase in the number of High Court benches from two to four for an early disposal of revenue cases. Four High Court benches now deal with appeals related to value-added tax, customs and excise and references and petitions related to income tax. Lawyers and revenue experts believe that the number of benches could still be increased to expedite the disposal of cases related to revenue. But lawyers and experts also believe that vested interests have tried to delay the disposal of cases, using lawsuits as a device to withhold the collection of revenue for years. Many file lawsuits, as revenue officials say, against the revenue claims with joint commissioners of taxes and appeals, tax appeals tribunals and the Supreme Court, in the event of defeat, to hold the government from collecting the revenue for five years and, in the meantime, invest the money to make profits. In the case of income and customs taxes, the people who file the cases do not need to pay any interests for the duration of the lawsuit. The attorney general seeks to decline comments, as 抖阴精品 reported on June 29, on the backlog of revenue cases, without knowing the duration of the pendency of the cases. Such an attitude concerns more the duration than the pendency of the cases and its problems. The government should, rather, act on ways to clear the backlog of cases related to taxes and revenue with an aim to realise the money stuck because of the cases.
Experts suggest a further focus on alternative dispute resolution mechanism for an early disposal of revenue disputes. The authorities could heed the suggestions. Experts also suggest the appointment of a focal point officer in each tax office to deal with the cases pending with the court and tribunals. There has also been a suggestion for a prosecution unit of the revenue board to expedite the process. It could be of help. But the government must on the issue without delay.
