An HC division bench yesterday passed the order on completion of hearing of a rule that was issued last year in response to a writ petition filed as public interest litigation.

Abu Sayeed Khan, a freelance journalist, on June 25, 2005 had filed the writ challenging the legality of the government's imposing supplementary duty and Vat of Tk 2,172, on June 9 last year.

However, on June 30 the NBR brought down the amount to Tk 1,628, of which Tk 900 is Vat and the rest is supplementary duty.

The petitioner argued that the NBR fixed the tariff value for SIM/RUIM cards and new cellphone connections arbitrarily, which is illegal and capricious.

The counsel for NBR contended that the SIM card is a service, not a commodity. But the petitioner differed saying that the phone calls and the SMS are services, but not the SIM cards.

The court in its order said the NBR did not deny the petitioner's allegation that imposition of the tariff was not in line with the international market price. They [NBR] also could not explain the basis of first setting the tariff at Tk 2,172 and later slashing it by Tk 544.

Advocate Md Asaduzzaman, barrister Syed Afzal Hassan Uddin and barrister Anita Rahman moved for the petitioner while barrister Abdur Razzak stood for the NBR and advocate Mahmudul Islam for Sheba Telecom.