152N. Procedures of disposal by the Alternative Dispute Resolution.-

152N.  Procedures  of  disposal  by  the  Alternative  Dispute  Resolution.-

(1) Upon receiving the application of ADR, the Facilitator shall forward a copy of the application to the respective Deputy Commissioner of Taxes and also call for  his  opinion  on  the  grounds  of  the  application  and  also  whether  the conditions referred to in sections 152I and 152J have been complied with.

(2) If the Deputy Commissioner of Taxes fails to give his opinion regarding fulfillment  of the  conditions  within ¹[five  working  days]  from  receiving  the copy mentioned in clause (c) of sub-section (3), the Facilitator may deem that the conditions thereto have been fulfilled.

(3) The Facilitator may-

(a) notify in writing the applicant and the Commissioner of Taxes or the  Commissioner's  Representative  to  attend  the  meetings  for settlement of disputes on a date mentioned in the notice;
(b)  if  he  considers  it  necessary  to  do  so,  adjourn  the  meeting  from time to time;
(c)  call  for  records  or  evidences  from  the  Deputy  Commissioner  of Taxes or from the applicant before or at the meeting, with a view to settle the dispute; and
(d) before disposing of the application, cause to make such enquiry by any income-tax authority as he thinks fit.

(4) The Facilitator will assist the applicant-assessee and the Commissioner's Representative  to  agree  on  resolving  the  dispute  or  disputes  through consultations and meetings.

............................................................................

¹Subs for the words "fifteen days" by F. A. 2012

About Author

Golden Bangladesh

Golden Bangladesh is a point of access to information.We present information from diverse sources in a unified way. It is the leading web portal, e-Directory and business guide in Bangladesh.