M S Siddiqui

Right of the taxpayers to protect personal data

Data protection and privacy are recognised as fundamental rights. An individual’s ‘private life’ includes the protection of his or her personal

Offence of uploading conversations or video clips online

Leaked conversations and video clips often stir the social media platforms. In many cases, the leaked materials interfere with the citizens’ right to privacy and also with the lawful processes of the court. It is thus important to know what the law says in this regard.

Ambit of “public nuisance” and the Hero Alam incident

Ashraful Alam allias Hero Alam is a Bangladeshi freelancer music video model and actor active on social media. Some of his music videos went viral in 2015, and Alam became a popular target of online trolling and a popular subject of memes in Bangladesh.

Confiscation of illegal assets abroad

Bangladesh is party to the United Nations Convention against Corruption (UNCAC). On ratification, the UNCAC created legal obligations which have to be enforced by the executive branch and/or the judiciary of the state parties.

On the draft income tax law

A draft income tax law has been pending enactment for a long time and it has many provisions which need to be evaluated and revised. The major drawback of the existing law is the lack of transparency and excessive prerogative power given to the officials. The draft law has proposed to increase the power of the NBR to deduct, reduce and exempt tax of the assessee. However, the existing law makes the responsibility of the NBR negligible as more than 90% of the tax collected by the government comes from businesses and individuals in the form of deduction at sources.

Observation on the draft National Pension Authority Act

The government has published the draft National Pension Authority Act, 2022 and proposed a self-contributory pension scheme for citizens within age ranging from 18 to 50 years having National Identity Card (NID) and living in home or abroad.

Bangladesh Bank’s rules of export documents require an amendment

The open account trade means international trade against contract without any Letter of Credit (LC), which is mostly common in developed countries. Bangladesh was far behind from the open account trade transaction scheme in export. Our main competitors in readymade garments (RMG) export get competitive advantage of open account payment method in export.

Clean feed TV channel ends unfair competition

Clean feed refers to TV feed without any extra on-screen digital graphics or text in their broadcasts. Section 19(13) of the Cable Television Network Management Act 2006 prohibits the transmission of advertisement by foreign television channels in Bangladesh.

May 25, 2021
May 25, 2021

Is Official Secrets Act relevant in Bangladesh?

Bangladesh made headlines across the world due to the arrest of Rozina Islam, a prominent investigative journalist. She was arrested after the Health Ministry filed a complaint against her under the colonial-era Official Secrets Act, allegedly for taking pictures of so-called classified official documents, according to news reports.

April 13, 2021
April 13, 2021

Analysing the Judgment of Competition Commission on collusion for monopoly

The Competition Commission (CC), Bangladesh in a suo moto rule warned Viqarunnisa Noon school (VNS) authorities and imposed a financial penalty of Tk 79,897 on Chowdhury Enterprise for a contract to supply uniforms to students of VNS by violating section 15 (1) of Competition Act 2012. This clause prohibits the collusion for purchase, sell, and bid manipulation etc.

February 16, 2021
February 16, 2021

The implications of India’s new Customs Rules for Bangladesh and others

The Indian Finance Act, 2020 incorporated many changes in the customs law and procedures, including administration of Rules of Origin under Trade Agreements.

January 19, 2021
January 19, 2021

The need for a comprehensive definition of rape

Bangladesh follows a 150-year-old definition of rape given in the Penal Code, 1860, which happens to be a colonial holdover.

December 29, 2020
December 29, 2020

Vaccination is health right not a privilege

Bangladesh’s Globe Biotech is the only company, globally, to be listed with three vaccine candidates – DNA plasmid vaccine, Adenovirus Type 5 Vector and D614G variant LNP-encapsulated mRNA and other companies have one or two varieties.

December 10, 2020
December 10, 2020

Human rights during pandemic

Health is a human right and not a privilege. Human rights are fundamentally linked to global health in the context of the COVID-19 pandemic. COVID-19 continues to grow at a rapid pace worldwide.

December 1, 2020
December 1, 2020

Bangladesh needs MSME law instead of SME policy

There is every reason to devote public resources to strengthen (Micro, Small and Medium Enterprises) MSMEs in any country. The MSMEs generate most of the employment opportunities in any country.

September 29, 2020
September 29, 2020

Contradiction in Law and Rule facilitates illegal sale of wood

The degradation of forest resources in Chattogram Hill Tracts (CHT) started since British rule due to settlement of plain land people there and nationalisation of CHT forests to protect the same from overexploitation by indigenous people.

September 8, 2020
September 8, 2020

Analysing the Draft UN Treaty on business and human rights

Multinational enterprises (MNEs) are active in some of the most dynamic sectors of national economies with the capacity to assert a positive influence in fostering development.

August 11, 2020
August 11, 2020

Evaluation of factoring rule of Bangladesh Bank

Bangladesh Bank (BB) issued a circular on June 25, 2020 allowing factoring in Bangladesh. The Government of Bangladesh has not yet ratified the UNIDROIT Convention on International Factoring (Ottawa, 28 May 1988).

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