How to Complain to the National Human Rights Commission of Bangladesh

Violation of human rights is a common phenomenon in Bangladesh. People of this land are harassed frequently by government agencies. However, citizens of this country have certain fundamental rights guaranteed by the Constitution. In addition, a National Human Rights Commission (NHRC) has already been constituted to monitor human rights condition of the country under the National Human Rights Commission Act, 2009. Now, every citizen can complain to the NHRC in case of infringement of his/her human rights.

What are human rights: Human rights are those minimum rights of a human being which are inalienable and without those no one can alive as a human with dignity and integrity i.e. right to life, freedom of speech, right to a fair trial, right to movement etc. Every human of this universe have inherited all of these rights by born. These are universal rights irrespective of any identity and these rights are all interrelated, interdependent and indivisible.

However, there is a distinction between crime and human rights violation. All crimes are not human rights violation; a crime would be an infringement of human rights when it happened by state mechanism or when state is being failed to prevent such violation. Nonetheless, every state has obligation to honour, uphold and fulfill human rights. Furthermore, an omission to prevent a crime may also be treated as violation of human rights.

Who can file complaint: Any person or organization can bring allegation regarding any violation of human rights to the National Human Rights Commission. Hence every human is entitled and have equal access to the NHRC irrespective of his/her race, sex, gender, religion, ethnicity, place of birth, literacy, ability etc. Moreover, NHRC has power to take action suo moto against any such violation; even it can take allegation from a news of a news media.

Against whom allegation may be brought: Any person or organization may be liable for violation of human rights and a complainant may bring accusation against him/them to the NHRC. In this regard his/her designation, identity, cast, financial ability will not be barrier to prosecute the violator. Mere involvement with the incident is sufficient to file complaint. Even any Govt. post holder or any organization could be responsible for infringement of human rights if s/he abets or provokes to the violence. An aggrieved person can also file complaint against any employee of the commission if he/she is connected with the incident.  

Which complaint can be filed: It may be related with right to life, liberty, equality, arbitrary arrest, detention, whimsical decision of any Govt. authority, inhuman/degrading treatment by the law enforcement agency, torture, abuse, enforced disappearance, abduction, kidnap, harassment, extra judicial killing etc. 

Even you can file complain before the occurrence of real incident, mere apprehension of infringement of a human right is sufficient to bring allegation. Sometimes we see that police are reluctant to take case, rather they advice to file a general diary. In that case if consequently any incident took place then the police will be liable for such omission. Because they were willfully evade and neglect the matter and were disinclined to prevent such occurrence. 

Procedure to bring allegation: A complainant can file complaint through application addressing the chairman of the commission on prescribed from (available on its web site) or on white paper and can submit through post or personally. Even s/he can take aid of facsimile/email to complain.

In that case s/he will receive a complain number after sending the complaint and can use that number for further reference. Also the applicant would be able to know about the status of his/her complaint by using that number.

In the application, s/he need to write the name and address of the complainant; name and address of the victim (if the person is different from the complainant); reason to complain/reason to apprehend; nature of violation, gravity of offence; date, time and place of occurrence; present condition of the victim; name and address of the suspects (if identified); description of the violators (if not identified); designation and office of the violator (in case of govt. employee); any action taken by the law enforcement agencies/govt.; proof of allegation (if any) etc. 

There is a selection committee in the NHRC to scrutiny the legal aspects of the allegation within 24 hours. If it finds that the allegation is beyond their jurisdiction then they will write the reason and contact with the complainant within three days from the date of receiving the application. In that case they also advice him/her about his/her required steps to get redress. Moreover, they may assist you by providing essential legal supports and fess to conduct the case.

Commission’s power to settle the matter: National Human Rights Commission is a distinct autonomous and independent state organization run by the money of the taxpayers of the country and all services provided by this organization is fully free of cost. The commission has power to summon and interrogate any person, take evidence after oath, inspect any document and can conduct necessary inquiry. 

Moreover the commission can mediate the matter between the victim and the alleged perpetrators. If the initiative is failed, then it can recommend to the concern authority to lodge a case against the violator. In addition, it can recommend to take such necessary steps to prevent these types of violation and to provide compensation to the victim. 

It can fine the culprit or can recommend the govt. to take necessary action against him/her. The government is bound to satisfy that recommendations under the commission’s law. Further, the commission can visit prison, safe custody, juvenile correction home, hospital, orphanage etc. and can recommend the govt. to develop their human rights condition.

Points to remember: The state has power to impose restriction upon the enjoyment of some human rights in some certain circumstances by maintaining due process of law. However, that step must ensure greater interest of the populace of the country and must be corroborated by reasoned decision and bona fide intention. Nevertheless, the Govt. has no power to limit some basic rights like: right to life in any excuse or in any circumstance. 

The NHRC cannot take any matter in their authority in case of a matter pending before a court of law. In addition, it cannot entertain any matter of a public servant which is try able under the Administrative Tribunals Act, 1980. Under the mentioned Act all civil servants will seek all of his/her service related remedy to the Administrative Tribunal; otherwise if it is connected with human rights issue, he/she may come to the NHRC. 

One may file the complaint without disclosing his/her identity and in that circumstance the commission will keep the matter confidential. If you feel any risk of security after lodging the complaint you can inform it to the commission and commission will order the law enforcers to provide sufficient security. As a citizen it should be borne in mind that right and duty is correlated with each other. Hence, you have duty to respect other’s human rights when you enjoy your rights. 

The office of the commission is situated at GulFeshan plaza (11th floor), 8, Shohid Sangbadik Seleena Parvin Sorok, Mogbazar, Dhaka-1217. You can fax or email your complaint to 88-02-8333219 and nhrc.bd@gmail.com or can call to lodge complain or to get more information to 028331494 and can take more assistance from its web site e.g. www.nhrc.org.bd.

Published in the Law & Our Rights (P. 12) page of The Daily Star on 23.12.2014. 

How to submit/file income tax return in Bangladesh

Income tax is one of the main sources of accumulation of revenue by the government. Tax paid by individual tax payer or by corporate entity on the basis of taxable income to the government exchequer at the end of an income year is income tax. However, one will be obliged to pay income tax only after exceeding the specified amount of his/her tax free total income.

On the contrary, income tax return means submission of return of income in the prescribed form to the Deputy Commissioner (DC) of Taxes by a person whose total income during the income year exceeds the maximum amount of non-chargeable income or the income of any other person in respect of which he is assessable to tax under the Income Tax Ordinance (ITO), 1984. However, there are some exceptions where a person is also liable to submit his/her return of income albeit s/he doesn’t exceed the specified amount.

Any non-resident Bangladeshi may file his return of income along with bank draft equivalent to the tax liability to the nearest Bangladesh mission and the mission will issue a receipt of such return with official seal and send the return to the National Board of Revenue (NBR).

As per the stipulation stated in the Finance Act, 2016 if an ordinary man earned more than Tk 250,000 during the income year 2015-16 then he has to file his income return along with the source(s) of income. Nevertheless, the limit of maximum non taxable income will be Tk 300,000 for women and senior tax payers of 65 years and above age, Tk 375,000 for physically challenged personnel and Tk 425,000 for gazette enlisted war wounded freedom fighters. However, the following person also has to submit his/her income tax return though s/he did not earn much than the highest limit, if s/he:

i) owns motor car including jeep/micro-bus;

ii) holds membership of a club registered under the VAT law;

iii) runs any business or profession having trade licence and operates a bank account;

iv) has registered with a recognised professional body as a doctor, dentist, lawyer, chartered accountant, cost and management accountant, engineer, architect, surveyor or any other similar profession;

v) has registered with the national Board of revenue as income-tax practitioner;

vi) member of a chamber of commerce and industries or a trade association;

vii) is a candidate for an office of any paurashava, city corporation, or a Member of Parliament;

viii) assessed to tax for any of the three years immediately preceding the income year;

ix) is a member of board of directors of a company or group of companies;

x) is shareholder director or shareholder employee of a company;

xi) is a partner of a firm;

xii) is an employee of the government or any other governmental authority, corporation, entity, unit or authority, corporation, entity or unit constituted under existing law, order or document who receives Tk 16,000 as basic salary at any time of the income year;

xiii) participates in a tender floated by the Government, semi- Government, autonomous body or a local authority. In addition, any registered company/Non-Government Organisation (NGO) shall file a return of its income or the income of any other person for whom the company/NGO is assessable to the authority.

The tax rates during the assessment year 2016-17 for individual taxpayer other than female, taxpayers of 65 years and above, differently able person and gazetted war-wounded freedom fighter are as follows:

Total Income	Rate of Tax	Amount of Tax
For first Tk 220,000	0%	0
For next Tk 400,000	10%	40,000/-
For next Tk 500,000	15%	75,000/-
For next Tk 600,000	20%	120,000/-
For next Tk 3000,000	25%	750,000/-
Rest above Tk 250,000	30%	75,000/-
Total amount of income tax above Tk 5000,000		1045,000/-

The tax rates for female, taxpayers of 65 years and above, differently able, retarded and gazetted war-wounded freedom fighter are almost same after exceeding the maximum tax free threshold. However, the minimum amount of income tax for the assessee who lives in Dhaka or Chittagong city corporation area is Tk 5000, Tk 4000 for other city corporations areas and Tk 3000 for other tax payers’.

Submission of income tax return

Each income taxpayer is entitled to get income tax return form for free of cost from tax offices or from the website of NBR i.e www.nbr-bd.org although photocopy of that form is also acceptable. Basically, main income tax return form is constituted by three pages while first page is for basic information of the taxpayer, second page is for income and tax account and third page is for verification and signature. However, additional schedule will be added on basis of source of income of the taxpayer.

NBR launched online tax calculator on www.nbrtaxcalculatorbd.org to make it easy for the assessees to assess their taxes. In addition NBR introduces online tax submission portal to facilitate tax payers. Now anyone can submit his/her return by log in www.etaxnbr.gov.bd and can make their payment through www.nbrepayment.gov.bd. However, to do this every assessee needs to get user ID and password for the first time from concerned tax office.

Moreover, NBR also launches spot assessment for small entrepreneurs and other professionals. Apart from these, in recent few years NBR arranges income tax fair where taxpayers can get e-TIN, assess his/her total amount income tax in that income year and can submit the return to the fair directly. After assessing the amount of income tax every assessee shall deposit the amount to the public exchequer through treasury challan if the amount not exceeding Tk 10,00 or  through pay order, bank draft or account payee cheque in case the amount exceeds more than Tk 10,000 or through online and submit duly signed and verified return form along with the necessary documents i.e. salary statement, bank statement, bond or debenture, income statement, balance sheet, house rent contract deed etc. to relevant tax circle.

However, if anyone claims tax rebate on investment then s/he must include the particulars in schedule 24D and attach it along with the tax return form. Nonetheless, the assessee needs to show any tax deducted at source during the income year or tax paid in advance to the income tax return. Additionally, an individual must submit his/her personal, spouse’s and dependents’ gross wealth owned at the last day of the income year, liability and expenditure statement if s/he has total gross wealth of Tk more than 2000,000 or own a motor vehicle at the last day of the income year or own any house property or apartment or invest in any house property or apartment in any city corporation area.

Time limit to submit the return

Every individual must submit his/her income tax return to the concerned Deputy Commissioner (DC) of Taxes from 1 July to 30 November, 2016. Otherwise s/he will be complied to pay 2% monthly delay interest even if s/he applied for time extension with the DC of Taxes. However, company/NGO shall submit the income tax return, by the fifteenth day of July next following the income year or where the fifteenth day of July falls before the expiry of six months from the end of the income year, before the expiry of such six months and in all other cases, by the thirtieth day of September next following the income year. Nevertheless, the last date for the submission of return may be extended by the DC of Taxes up to six months with the approval of the Inspecting Joint Commissioner. Beside this, the Government can also extend the time limit.

Punishment for infringing the rule

An assessee will be guilty of an offence punishable with imprisonment for a term which may extend to three years but shall not be less than three months or with fine or with both, if s/he makes a statement in any verification, return or any other document furnished under any provisions of the ITO, 1984 which is false or knowingly and willfully aids, abets, assists, incites or includes another person to make or deliver a false return, account, statement, certificate or declaration or himself knowingly and willfully makes or delivers such false return, account, statement, certificate or declaration on behalf of another person.

Furthermore, an assessee will be culpable of an offence punishable with imprisonment for a term which may extend to one year or with fine or with both, if s/he, without reasonable cause fails to furnish the return of income in due time. Beside this, the DC of Taxes will impose fine Tk 10% from the last assessed amount but not less than Tk 1000 and also impose fine Tk 50 for each day late.

In addition, a person will be guilty of an offence punishable with imprisonment which may extend to five years but shall not be less than three months or with fine or with both, if he conceals the particulars or deliberately furnishes inaccurate particulars of his income. However, document submitted by the assessee is confidential and if a public servant or any person assisting or engaged by any person discloses any particulars/information in contravention of the provisions of this law is guilty of an offence punishable with imprisonment for a term which may extend to six months or with fine.

Concluding remarks

The existing systems of accumulation of income tax are still weak, complex, time consuming and yet to hassle free for the taxpayers. Additionally, there are some loopholes in our whole tax management and administration and some taxpayers take this chance to evade taxes. More digitalization of tax management can reduce hassle of taxpayers. Due to these reasons as well as our culture and mentality, the government is being failed to achieve its target and enlarge the area of value added tax as well as small income group people. Consequently, all classes of people are forced to pay taxes in a different way and it creates impact on the price of our daily commodities. Hence every eligible tax payer should pay tax accordingly to build the nation.

Published in the Daily Star's Law & Our Rights page (P. 12) on 14.10.2014. 
Published in The Asian Age as Sub-Editorial on 23 November 2016 at page 8. 

Way to defend dissatisfactory investigation report

Adequate, exhaustive, proper and impartial investigation is key prerequisite to prove allegation against the criminals and to bring them before justice.  A neutral investigation can ensure the case to stand on a strong footing while a biased investigation report influenced by the alleged offenders can divert the fate of the case.

Generally in criminal cases state becomes a party of the case to punish the perpetrators and police is the sole agency to conduct investigation regarding the suspected fact. Hence the duty of the police to carry out a fair and independent investigation is crucial to determine the case.

Albeit it is true that police has not sufficiently equipped, there is lack of resources, man power and infrastructure, scarcity of technology etc. In addition, Investigating Officer (IO) does not get enough time to accomplish an efficient investigation due to pressure of work. However, at the same time no one will deny that some police are reluctant to expense their merit, dedication, integrity and efficiency to find out the real incident. 

Moreover, it is an aged allegation that police are often influenced by the offenders to submit their investigation report. In that case criminals influenced the IO politically, socially or even through illegal transaction. As a result police submit final report to acquit the alleged before the learned court which indicates that there is no such incident or the alleged person is not involved with the occurrence or there is no ground to charge or the prima facie of the case is not established during his/her investigation.

However, it is a statutory obligation of the police to start investigation immediately after lodging First Information Report (FIR) by an informant or after getting order from the concerned magistrate for free of cost and the IO is bound to finish the investigation within the stipulated time. Nonetheless, there is a scope to extend the time limit by taking prior approval from the court. 

What is police report? The report submitted by the police after concluding an investigation regarding an alleged offence is police report. Police has power to submit either charge sheet if the offence has been proved primarily during the investigation or can submit final report by showing no sufficient cause to bring action. Nevertheless, the magistrate is not bound to take the IO submitted final report.

Hence, you have no reason to feel helpless after filing final report by the police. Law will provide shelter to you in that circumstance and you can file a naraji (not agree) petition to the magistrate against such final report. 

How to file a Naraji Petition: If you have sufficient reason to believe that the IO was bias towards the perpetrators or he/she does not finish his/her duty efficiently then you can file an application on white paper stating the reasons behind your believe and provide evidence regarding this (if any) to reject the submitted final report and to conduct the investigation impartially again. That mean the petitioner is not satisfied with the police report and he/she is not agreeing to accept the report. In that case the appellant can apply for further or new investigation.

Consequence of taking cognizance of Naraji petition: After taking such a petition the magistrate will hear the statements of the accused and the IO about the alleged incident. The concerned magistrate will also scrutiny all relevant documents and files including case diary maintained by the IO.

If the appellant is being able to satisfy the magistrate that the submitted final report is an influential one then the magistrate can direct the IO to perform further investigation or even can order to conduct reinvestigation from very beginning. Alternatively, he/she can order to alter the IO if it is proved that he/she was negligent while performing his/her legal duty. Even the court can recommend to insert his/her inefficiency to his/her annual confidential report or can propose to take departmental action against him/her to his/her concern department. 

After analyzing everything if the magistrate thinks that charge sheet will be proper to ensure justice instead of final report and after considering the gravity of the offence he/she can pass an order to take the application as complaint petition and registered the matter as complaint registered case and order to conduct such necessary investigation to the police. 

Further, the magistrate can order the officer in charge of the concern police station to take the matter as a FIR and start a new investigation. Apart from these, the magistrate can arrange independent judicial inquiry by himself/herself or by his/her subordinate judicial officer to find out the truth after taking oath of the petitioner. He/she can also involve local people to conduct that inquiry.  

After confirming about the commission of the matter the magistrate can serve summons to the accused to appear before him/her to defend the allegation or alternatively the court may issue warrant to arrest. Moreover, if he/she thinks that a name can be inserted into the submitted charge sheet or a vital name has not been mentioned in that charge sheet then he/she can order to investigate the matter further. However, after insertion of a name an IO cannot apply for deleting such name from the charge sheet. 

Relief against dismissal: After hearing both the parties and considering all the materials and documents if the magistrate believes that there is no reason to proceed further on the basis of such naraji petition then he/she can dismiss the petition and can determine the matter at that stage on the basis of police submitted final report. However, an aggrieved can file revision application before the court of sessions judge/the High Court Division within sixty days from the date of such dismissal to set aside the decision. 

Otherwise, if the magistrate discharges the culprits from the trial by avoiding the petition, then the applicant can file a new complaint case to a competent magistrate or can lodge a new FIR one the same matter to the concern police station.  

Caution: If it is proved before the court that someone filed a naraji petition on the basis of false, fabricated and vexatious ground or filed that application merely to harass his/her opposite party then the magistrate can take legal action against the petitioner. Hence, to file a naraji petition you must confirm the matter and do not forget to produce essential evidence to establish your claim before the court.

Published in the daily Dhaka Tribune's Law page "Juris" (P. 7) on 02.10.2014