Constitiution
THE CONSTITUTION OF THE
DHAKA TAXES BAR ASSOCIATION
DHAKA
(AS AMENDED UP TO THE 12TH DECEMBER 2004)
(Registered under the societies Registration Act XXI of 1860)
Name : The name of the Association shall be THE DHAKA TAXES BAR ASSOCIATION.
Registered Office : The Registered Office of the Association shall be at Dhaka.
Objects : The objects for which the Association is formed are as follows :
a) to provide a common place for the Association of the members of the Bar and other conveniences such as library, lounge room, luncheon and other amenities as may be possible from time to time.
b) to protect the interest of the members and the privileges of the profession.
c) to assist in the development of good laws, in the formulation of sound and practical rules and buy-laws by the various authorities.
d) to suggest useful legislation, discuss important and interesting points relating to laws including taxation laws, to diffuse useful knowledge for moldings public opinion towards the observation of rule of law.
e) to raise the standard of advocacy and of professional assistance to the public.
f) to aid aggrieved and deserving people in seeking and securing appropriate and adequate relief in courts of law and revenue officers or by other legal methods.
g) to assist the members in confirming to determining, ascertaining, Opinion on matters connected with professional etiquette.
h) to maintain and develop goodwill and amicable relations between the members of the profession, judiciary and revenue authorities.
i) to acquire funds, lands, buildings and other properties both movable and immovable and hole the same for and in the interest of the Association.
j) to raise funds, to borrow and to secure payments of money in such manner as the Association may think fit.
k) to organize Bar Conference, Bar committees or other meetings for advancement of the cause of the profession, to organize Bar dinners and other social gatherings including cultural activities with view to affording recreation to the members of the Association.
l) to publish journals, bulletins, circulars or other periodicals dealing with taxation and legal matters.
m) to receive any contributions, donations, gifts or grants of all sorts from any other source what-so-ever with or without any condition to carry out the aims and objects of the Association.
n) to organize benevolent fund, welfare fund, group insurance scheme or any other fund or funds or scheme for the benefit of the members and their families and dependents or provident fund or any other funds for the staff of the Association.
o) to get affiliated, to join with any national or International Association/Organization as a member or otherwise for the maintenance, development and safeguarding the interest of the legal profession and the lawyers particularly the tax lawyers of the country.
p) to extend help to the distressed people at the time of natural disaster and to receive contribution, donation etc. from the members of the Bar or from any other source.
q) to create a fund known as accommodation fund for acquiring any land, building or other properties for the accommodation of the Bar Association or for any other purpose relating to the welfare of the members of the Bar Association and
r) to do all such other acts as may be considered necessary and conducive to the welfare of the Association.
4. Definitions :
a)The expression The Association where ever occurs hereinafter shall mean The Dhaka Taxes Bar association.
b) The expression member used hereinafter shall mean Advocates enrolled under the provisions of the Bangladesh legal Practitioners and Bar Council order, 1972 (P.O. No.46 of 1972) as amended, Accountants and Income Tax Practitioners as defined in clauses (iii) and (iv) of sub-section (2) of section 61 of the income tax Act, 1922 and other sub-section (2) of section 174 of the income tax ordinance, 1984 (ordinance No.XXXVI of 1984), subject to amendments who have been enlisted on the roll of the members of the Association under the provisions hereinafter contained and whose names have not been removed or struck off the rolls of membership.
c) Benevolent Fund means the fund created, raised and maintained for the purpose of payment out of the Benevolent Fund to the members, heirs, successors or nominees of the deceased members in accordance with the rules made under Schedule A of the Constitution.
d) Welfare fund means the Dhaka Taxes Bar Association welfare fund created, raised, maintained for the welfare of the distressed members, dependent spouse and children of the distressed and deceased members in accordance with the rules made under schedule B of the constitution.
e) Accommodation fund means a fund created raised collected for the purpose of having a permanent place for Bar Association including other amenities as are available to other Bar Association of the country. Provided that if a new Bar space is provided by Govt. or any other generous persons, in that case the amount so collected, accumulated shall be utilized for other beneficial purpose in accordance with the decision of the General Body. The amount so accumulated shall be kept in a separate Bank Account to be operated by joint signatures of the General Secretary & Treasurer. The Executive Committee shall decide the manner of deposit with which bank and term, so that the deposited amount increases gradually. Every member shall contribute Tk. 100.00 per annum to the fund.
5. Membership ;
The membership of the Association shall be open to Advocates, Chartered Accountants or Cost and Management Accountants and Income Tax Practitioners as defined respectively in clauses (ii), (iii) and (iv) respectively of Sub-section (2) of section 61 of Income Tax Act 1922 and or/clauses (d). (e) of sub-section (2) of section 174 of the Income Tax Ordinance 1984 subject to amendments made from time to time and the Advocate/Chartered Accountant/Cost and Management Accountant and Income Tax Practitioner who applies for membership shall have 12 months attachment with a senior exclusively practicing tax laws over ten years.
Provided that a senior shall not issue certificates for more than two persons attached with him in a year.
5 A. Firms of Advocates, Accountants and Income Tax Practitioners may become member of the Association on payment of Tk. 500.00 as admission fee.
Provided that:
i) The partners of the said firm shall be members of the Association individually by virtue of requisite qualification as per article 5;
ii) the firm shall pay a lump sum of Tk. 100.00 annually as renewal fee;
iii) the firm as such shall not enjoy any voting right nor shall be entitled to become office bearers.
6. Admission of New members:
a) Any person who is qualified to be a member of the Association and who has expressed his/her desire of being admitted as a member shall apply in writing to the General Secretary in the prescribed form, in duplicate along with two recent passport size photograph and a certificate of senior with whom he/she was attached duly recommended by two members of the Association and deposit along with the application an admission fee of Tk. 1000.00 (Taka One Thousand) Only.
b) An enrollment Sub-Committee appointed by the Executive Committee will consider the application and if thought fit will admit the applicant as a member.
c) The Executive Committee Shall appoint an enrollment Sub-Committee consisting of 5 members including the General Secretary who shall be the ex-office secretary of the enrollment Sub-Committee for considering applications for enrollment of new members in such way and manner as the Sub-Committee may deem fit.
Provided that in case of refusal to admit any candidate as a member the aggrieved person may appeal to the Executive Committee for consideration of his/her application and the decision of the Executive Committee shall be final in this respect.
Provided further that any application for admission as a member pending for one year shall be treated as canceled considering that the applicant has lost his/her desire to become a member of the Association.
Provided further that the last meeting of the enrollment sub-committee shall be held at least three months before the date of A.G.M. in the year in which Election will be held.
7. Membership Subscription :
a) The monthly membership subscription shall be Tk.25.00 (Twenty Five) only in case of necessity hereafter the above subscription may be increased.
b) Any member desiring to be a Life Member of the Association may apply to the General Secretary in writing along with the payment of Tk. 20,000.00 (Taka Twenty Thousand) only provided he or she was completed a period of ten years as a member of the Association and on receipt of such application the General Secretary will place it before the Executive Committee for its consideration and if by the Executive Committee the applicant will be admitted as a life Member. A Life Member shall be awarded with a certificate from the Bar Association.
c) The Association may admit any distinguished person as an Honorary Life Member of the Association and for that purpose the Executive Committee will be competent to consider any such proposal for honorary Life Member. While considering the proposal the Executive Committee is of the opinion that the person has rendered any extra-ordinary meritorious service or made any extra-ordinary contribution to the Association or in the field of law, he/she will be so admitted as honorary Life Member and the Membership to the person concerned shall be communicated or conferred upon in such manner or way as the Executive Committee may deem fit and proper.
d) Any member of the Association who has in the opinion of the Executive Committee unable to practice owing to serious illness or for any other sufficient cause and is unable to pay, may be exempted from the liability of paying the monthly subscription till he/she resumes practice provided, however, that he/she gives intimation in writing to the Association. Provided that on resumption of such members practice he shall require to pay all other charges including benevolent fund as per existing rules and regulations since the provision did not refrain the member concerned from paying other charges and as per provision clause 9.
8. Defaulting members :
a) In case a members subscription is in arrear for 6 (six) months, the General Secretary shall prepare a list of such defaulters and shall hung up the said list on the Notice Board of the Association for thirty days with an intimation to each defaulting member. On the expiry of thirty days for which the defaulters list will be hung up on the Notice Board of the Association, the member who does not clear his/her arrear dues shall cease to be a member of the Association and his/her name shall be struck off the register of member.
b) After the name of such defaulting member is struck-off the register of member he/she shall be treated as an outsider and it will be the duty of the members of the Association to see that he/she does not enjoy any right, amenity or privilege of the Association.
9. Re-admission of members :
a) After the removal of the name from the register of members, the defaulting member within two years may be re-admitted on payment of all arrears dues together with a re-admission fee of Tk.500.00 (Five hundred) for General Fund and Tk. 500.00 (Five hundred) for Benevolent Fund or such other amount as may be decided by the Executive Committee.
b) The Executive Committee shall have power to re-admit any defaulting member after two years not exceeding five years provided that the defaulting member shall have to pay all the arrear dues as existing rules but in-case of B.F. he requires to pay the deference amount which shall be counted from the period of his default till the date of his restoration of membership. An example shall make the point clear. Suppose Mr.A paid regularly in the B.F for five years than he became defaulter for five years. after five years he applied for the restoration of his membership. In that case he shall have to pay the following amount.
For continuous payment in the B.F. for five years he is entitled to get Tk.20000/=
For continuous payment in the B.F. for Ten years he is entitled to get Tk.20000/=
The deference is Tk.55,000/- which he is to pay in the Benevolent Fund. All the defaulting cases shall have to be computed in the manner as indicated above. This provision shall have immediate effect and all the pending application be disposed of accordingly.
10. Expulsion Members :
If any member is guilty of violation of the constitution or if the conduct of any member be considered undignified, dishonorable or unprofessional by the Executive Committee which in its opinion may or likely to bring the Association into disrepute, or if any member organize any other Association the activities of which are likely to jeopardize the interest of the Association, such member may be expelled from the Association or may be subject to any other penalty as may be deemed proper and be imposed by the Executive Committee.
Provided that before expelling any member he/she shall be given an opportunity to explain his/her conduct before the Executive Committee of the Association.
Provided, further, that the aggrieved member shall have a right of appeal to the General Committee within three months from the date of receipt of the decision of the Executive Committee.
On receipt of such memorandum of appeal the General Secretary shall can an extra-ordinary General Meeting to be held within 30 days of the receipt of the appeal. Such meeting shall be called as per article 35.
11. Cessation of Membership :
Membership of the Association shall cease by
a) resignation tender to and accepted by the Executive Committee.
b) retirement
c) expulsion
d) conviction for an offense which involved moral turpitude;
e) loss of necessary qualification of membership;
f) non payment of dues including fine for non return of library books of the Association as per provision of the constitution; Provided that this clause shall not be applicable for a Life Member.
g) death or insanity;
12. General Committee :
All members of the Association shall constitute the General Committee which shall in all cases and matters, be the supreme authority of the Association and its decision shall be final and binding on all the members.
13. Executive Committee :
The control and management of the affairs of the Association and the Benevolent Fund and the welfare fund accommodation fund or any other fund create for the benefit of the Association shall vest in a governing body called the executive committee which shall consist of the following.
a) Office Bearers
i) One President
ii) Two Vice-President
iii) One General Secretary
iv) One treasurer
v) One Assistant General Secretary
vi) One Library Secretary
vii) One sports & Cultural Secretary
viii) One welfare Secretary
b) Fourteen Members ;
c) the aforesaid Nine Office bearers and thirteen Members are to be elected at the Annual General Election from amongst the member and shall hold office for one year and would be eligible for re-election.
Provided that such term may be redefined by resolution in special General Meeting convened for the purpose.
Provided further that no member shall be eligible for filing nomination paper and contesting the election unless he/she has practiced as a member of this Association for not less than the requisite minimum length of practice as noted against each post.
i) President and Vice President 15 year on the date of filing of nomination paper
ii) General Secretary 12 ,, ,,
iii) Treasurer 10 ,, ,,
iv) Assistant General Secretary 8 ,, ,,
v) Library Secretary 7 ,, ,,
vi) Sports & Cultural Secretary 5 ,, ,,
vii) Welfare Secretary 5 ,, ,,
viii) executive Committee Members 3 ,, ,,
d) The outgoing General Secretary shall automatically become a member of the next Executive Committee.
e) Any member of the Executive Committee failing to attend three consecutive meeting without valid cause of without prior intimation will be liable to lose his/her membership of the committee and a new member may be elected in his/her place.
13.A. Resignation of the E.C.Member :
If a member of the Executive Committee including an office bearer of the Association tenders his/her resignation, the same shall be considered by the Executive Committee and the decision of the Executive Committee in this connection shall be deemed as final.
14. Executive Committee to vacate their office :
a) The members of the Executive Committee shall be deemed to have vacated their office immediately after the constitution of the new Executive Committee at the annual General Election.
b) The outgoing General Secretary shall handover the charge in writing to the entire satisfaction of the incoming General Secretary within a week from the date of election.
15. Function of the Executive Committee :
a) The Executive Committee shall ordinary meet once in every month and transact such business as may be placed before it.
b) In all meetings of the Executive Committee one third members shall from a quorum.
c) Notice of the Executive Committee meetings shall be given to the members by the General Secretary specifying the place, date, time and agenda at least 3 days before the date of the meeting except in case of an urgent meeting.
d) In all meetings of the Committee of the Association the president or in his absence one of the Vice-Presidents shall preside or in their absence members present shall elect a Chairman to preside over the meeting.
16. Sub-Committee :
The Executive Committee shall have power to appoint Sub-Committee (s) for the transaction of any business or for a report on any matter relating to the management of the Association but items affecting the funds of the Association, shall be subject to the approval of the Executive Committee.
17. Powers of the President :
a) The President shall be the constitutional Head of the Association.
b) He shall preside over the meeting of the Executive Committee, General, Extra-Ordinary and all other meetings of the Association.
c) The President shall have a casting vote in case of equality of votes.
d) He shall have absolute power in conducting the meetings and his interpretation and explanation of the Constitution and Regulation shall be binding on all members present.
e) The President shall take such steps for the maintenance of peace and order during the proceedings of the meetings as he thinks fit and proper.
f) The President may call any meeting if the General Secretary fails to carry out the direction of the president in convening the same.
18. Powers of the General Secretary :
a) The General Secretary shall manage the affairs of the Association under the control and supervision of the Executive Committee.
b) The General Secretary shall have power to receive all subscription, donations, contributions from the members of the Association and to receive any money on behalf of the Association from the Treasury or any Court, Offices, Banks or from any person other than a member by granting receipts for and on behalf of the Association and to make any payment on behalf of the Association of the Treasury or any court, or office, Bank or to any persons what so ever obtaining a receipt for the same and to file or take any documents from any court or office on behalf of the Association, All moneys received by the General Secretary shall be made over to the treasurer or deposited in to the Associations current account in the Bank approved by the Executive Committee.
c) The General Secretary shall have power to draw, make, endorse, accept, discount, execute cheques or bill of exchange, warrants or similar negotiable instruments in regard to receipts and expenditure specified in the budget. Whenever any cheques or any other negotiable instruments is drawn it shall be countersigned by the Treasurer.
d) The General Secretary shall have power to spend money to meet the current expenditure including salary of the employees of the Association and all other expenditure according to the budget estimate and shall be responsible for the same.
e) The General Secretary shall be entitled to spend with the sanction of the Executive Committee any sum not exceeding Taka 10,000.00 only in excess of budget estimate under all or any head and the Executive Committee shall have power to sanction any expenditure must be placed before the General Committee for approval within 15 days of such expenditure.
f) In urgent and appropriate case the General Secretary shall be entitled to spend any sum not exceeding Tk. 10,000.00 in excess of budget estimate under all or any head but the expenditure must be placed before the Executive Committee for approval of such excess expenditure.
g) The General Secretary shall place the monthly receipts and expenditure statement in the Executive Committee meeting for consideration thereof.
h) The General Secretary shall also prepare a statement showing outstanding dues from the member and place the same before the Executive Committee for its consideration in every 6 months.
i) The General Secretary shall for the purpose of the transaction of the business of the Association and for the purpose of making any order authorized by the members of the Executive Committee, exercise all the power vested in the Executive Committee.
Provided that the General Secretary shall not act in opposition to or in contravention of any order of the General or Executive Committee.
j) The General Secretary shall maintain or cause to be maintained a register of clerks engaged by individual members of the Association for the purpose of Taxation matters.
k) The General Secretary shall circulate circulars, gazette notification & others to the members particularly regular members engage in Tax Profession.
19. Employment of the Association :
a) All staff of the Association shall be under the control of the Executive Committee which shall have power to appoint, suspend, dismiss or otherwise punish them according to the nature and gravity of the offense.
b) In all urgent cases the General Secretary can take action subject to final approval of the Executive Committee.
c) The decisions of the Executive Committee in such matters shall be final.
d) Leave may be granted to the members of the staff with or without pay by the General Secretary who is empowered to make necessary arrangement for their works.
20. Treasurer & the Bank Operation :
All properties of the Association shall vest in the Executive Committee and the fund shall remain in deposit with the treasurer provided that when the cash in his hand exceeds Taka 3,000.00 only the excess amount shall be deposited into the Bank. The Bank account shall be operated by the General Secretary and the Treasurer of the Association jointly.
21. Representative of the Association :
In case of any dispute arising between the Association and any other body or person, the Association shall act through the president. But any suit may be filed and conducted by the General Secretary on behalf of the Association.
22. Procurement of Movable Properties :
a) The General Secretary shall report to and obtain sanction of the Executive Committee for the purpose of purchase of any furniture, electrical appliances or for any repairs of improvements, additions to or alteration of properties of the Association when the money required is in excess of the amount specified in the budget or beyond the limits of powers for such expenses.
b) All such purchases, repairs, improvements, additions or alterations shall be made under the supervision of the General Secretary or the Assistant General Secretary, who may if necessary, be assisted by three members or by experts selected and approved by the Executive Committee.
23. Register of Assets :
The General Secretary shall maintain a register containing a list of the title deeds, all movable or immovable properties of the Association excluding books.
24. General Secretary to call all meetings :
The General Secretary shall have the power to call all meetings of the Association, viz. meeting of the Executive Committee, Ordinary, Emergent, Extra-Ordinary or special meeting of the General Committee specifying the agenda to be considered therein.
25. Assistant General Secretary :
a) The Assistant General Secretary shall generally help and work in collaboration with the General Secretary who may delegate to the Assistant General Secretary in writing any of his powers or any work.
b) In the absence of General Secretary from office the Assistant General Secretary shall do the work of the General Secretary.
26. Accounts :
a) the according year of the Association shall be the year ending on the 31st December each year.
b) The Association shall keep regular books of accounts.
c) An annual Balance sheet together with income and Expenditure and receipts and payments Accounts shall be drawn immediately after close of the accounting year and shall be audited before the annual General Meeting by the auditor of the Association.
27. Audit of Accounts :
a) The accounts of the Association shall be audited every year or within such period of the term as may be redefined in pursuance of the 1st proviso of article 13 by a auditor who shall be appointed in the annual General Meeting.
b) The General Secretary shall within a week of receipt of the audited accounts place the same with a budget estimate of the ensuing year before the Executive Committee for its consideration.
c) The Executive Committee shall after considering the audited accounts with the report of the auditor and the budget estimate , fix dates of the annual General Meeting and annual General Election.
d) The newly constituted Executive Committee may, if think necessary within three months of their coming into office, present a revised budget estimate for approval of the General Committee failing which the provisional budget prepared by the outgoing committee will be treated as final.
28. Circulation of Audited Accounts :
The audited accounts, auditors report and the budget estimate shall be circulated to the members at least 15 days before the date of the Annual General Meeting.
29. Utilization of Fund :
Any amount of the fund of the Association may be invested by the Executive Committee in the name of the Association in any approved securities or in such other manner as may be approved by it. No such invested fund shall be withdrawn except with the previous sanction or direction of the Executive Committee.
30. Election :
The Election of the Office Bearers and Members of the Executive Committee shall be held at the annual General Election within February every year or within such period of the term as may be redefined in pursuance of the 1st proviso of article 13. Proper notice of such meeting shall be given to the members in writing and published in the notice board of the Association.
31. Election Commission :
The Executive committee, at least 30 days before the Annual General Election, shall constitute an Election Commission of 17 (Seventeen) members with immediate past president and if the immediate past president is not available or unable to perform this duties the Ex-President whose term expired next before the immediate past president an if such Ex-Presidents are not available, then with a member having over 20 years practice together with General Secretary as member secretary and 15 other members delegating rights and functions to conduct General Election in the manner set in its clauses and sub-clauses.
32. Notice of A.G.M. Voter List & Eligibility of Voters :
The Annual General Meeting of the General Committee shall be convened by the General Secretary on the date fixed by the Executive Committee and the notice of such meeting shall be given not less than 15 days before the date fixed for the meeting with an agenda of the business to be transacted therein. Every Member shall have one vote. Provided that no member shall be entitled to vote if he/she is in arrears as to payment of subscription for 3 (three) months or more and other dues including, fine for non return library book of the Association on the date of publication of voter list which shall be prepared by the General Secretary one month before the date of election.
33. Invitation of Nomination papers & Filing Fees :
a) The General Secretary shall invite nomination papers from intending candidates for the office bearers and members of the Executive Committee in the form prescribed in appendix A at least 15 days before the date of Election specifying the last date and time for filing nomination papers. Provided that the members shall have at least seven days time for filing nomination papers.
b) The intending candidates shall deposit filing fees along with each nomination paper for contesting as office bearers and members of the Executive Committee at the rate as detailed below :
i) President Tk. 5,000.00
ii) Vice-President Tk. 4,000.00
iii) General Secretary Tk 4,000.00
iv) Treasurer Tk.3,000.00
v) Assistant General Secretary Tk 2,000.00
vi) Library Secretary Tk.2,000.00
vii) Sports & Cultural Secretary Tk.2,000.00
viii) Welfare Secretary Tk.2,000.00
ix) Executive Committee Member Tk.1,000.00
Provided that if any member withdraws his/her candidature the filing fee deposited by him/her will be refunded. Contesting candidates will loose their fees,
c) The scrutiny of the nomination papers will be held on the 2nd day following the last day of filing nomination papers by the Election Commissioner and member Secretary.
d) The Eligible candidates may withdraw candidature within two days from the date of scrutiny.
e) If after scrutiny it is found that there are not more than one candidate or candidates for any office or offices he/she or they shall be forthwith declared elected to the said office or offices by the Election Commissioner.
f) If there are two or more candidates for any post of posts as prescribed by article 13 he/she or they will be elected by the members of the Association by ballot in the form prescribed in appendix B observing strict secrecy.
g) Members who are eligible to vote in the Annual General Election shall on production of identity card on demand be supplied with a ballot paper in prescribed from signed by the Election Commissioner or any person nominated by him.
h) Members will be required to put a mark X in the ballot paper against the name of the candidate/Candidates whom they wish to vote in secrecy and put the same after folding it in a sealed box that will be kept for the purpose in the office of the Association.
i) At the end of Election the box will be opened by the Election Commissioner in the presence of candidates or their nominees and after counting of the ballot papers, the names of the elected candidates will be declared by the election Commissioner.
j) In case of equality of votes the result will be decided by lottery.
34. Annual General Meeting :
The annual General Meeting shall :
i) Consider the Annual Report of the General Secretary.
ii) Consider the audited Annual Statement of the previous years.
iii) Pass the provisional budget of the ensuing financial year.
iv) Elect Office Bearers and members of the Executive Committee and appoint and auditor for the ensuing term.
v) Transact any other business placed by the Executive Committee.
vi) Consider any motion moved by any member provided the same has been submitted to the General Secretary at least 7 days before the meeting.
35. Extra-Ordinary, Emergent or Special General Meeting :
a) The General Secretary shall have the power to call an Extra Ordinary, Emergent or Special meeting of the General Committee of the Association specifying the date, time, place and subject to be considered there in such meeting shall be convened within 7 days from the date of issue of notice, provided that in case of emergent situation 24 hours notice is sufficient to convene such a meeting. In case of requisition given by 75 members of the Association for convening a special meeting of the General Committee of the Association the General Secretary shall be bound to convene such meeting within 7 days of the requisition and the notice of the meeting shall be circulated at least 10 days before such meeting.
b) Quorum : 75 members of the General Committee shall from quorum in all General, Extra Ordinary, Emergent or Special General Meetings.
36. Minute Book :
The proceedings of all meetings of all committees shall be recorded in the minute book kept for the purpose and shall be signed by the president of the meeting.
37: Library :
a) The Association shall maintain a library for the use of the members primary only for reading in the library and for reference and to produce before any authority. The members shall use the Library as per library rules framed under schedule-C of the constitution.
b) The library Secretary shall be in charge of the library and shall prepare under the advice and guidance of the Executive Committee list of Books, journals, Reports, Newspapers etc. and recommend to the Executive committee for purchase thereof for the library.
The Library secretary shall follow the rules for proper management of the library as in schedule-C of the constitution.
c) Catalogue of Books : A complete catalogue of the books prepared by the library secretary in consultation and with the approval of the Executive Committee shall be kept in the Association for reference and use of the members.
38. Use of vakalatnama / Power of attorney :
a) All members shall use Vakalatnama/Power of Attorney forms supplied by Association and shall have free access to the Bar Library and shall be liable to a fee of Tk.5.00 per brief at the time of talking the form of authorization.
b) Any member found constantly and deliberately using Vakalatnama/Power of Attorney form other than those supplied by the Association shall be treated as violating, the constitution of the Association and shall be liable to a fine to taka 1000.00 after giving notice of being heard. In case of continued default for 3 months from the date of service of notice his/her membership is liable to be canceled for which action shall be taken as per article 10 of the constitution.
39. Affiliating Powers ;
a) The Association shall have power and authority to affiliate the sister bars and/or Association in the districts,
b) The affiliated body shall pay an admission fee of taka 500.00 and 1,000.00 annually per head of the members thereof.
c) The Association shall look after the grievances of the affiliated bodies and render services like supply of exacts from gazette of Bangladesh relating to taxation notifications, circulars, reported important decisions and any useful information that may be available.
40. Responsibilities of Members :
All members of the Association shall make honest and sincere effort individually and collectively for the welfare of the Association and maintenance of professional etiquette, dignity, decency and decorum and should endeavor to raise the standard of profession.
41. Amendment, Alternation of Modification of Constitution :
a) In case, it becomes necessary to make any new article and rule or to amend, alter or modify any existing article and rule, it may be done at a special General meeting of the members of the Association called for the purpose and for which not less then 15 days notice shall be given. Such special General Meeting can be called by the General Secretary at the instance of the Executive Committee or on requisition of at least one third of the members of the Association.
b) The amendment, alteration or modification of the article and rule shall be passed by three-fifth of the members present.
42. Election of Councilors ;
Election of councilors to any national or international Association/Organization shall be made by election in accordance with the procedure prescribed by the Executive Committee.
43. Exoneration :
All conversation between or remarks made by members of the Association amongst themselves shall be privileged communications and shall not be actionable.
44. Benevolent fund :
Subject to the management and control by the Executive Committee there shall be a fund for the benefit of the families of the deceased members of the Association called the Benevolent Fund which was constituted in a general meeting of the Association held on 11.09.1976 and the Benevolent fund rules frame thereof annexed here to and under schedule A shall from part of the constitution.
45. Welfare Fund :
Subject to the management and control of the Executive Committee there shall be a fund for the welfare of the distressed members of the Association called the Dhaka Taxes Bar Association welfare Fund rules framed thereof and annexed hereto under schedule B shall from part of the constitution.
Notwithstanding any thing herein before contained the Association may add. amend alter or modify and rules of the Benevolent Fund or the welfare fund in the manner as laid down in article 41 of the constitution.
Schedule A
Dhaka Taxes Bar Association
Benevolent Fund Rules
1. These rules shall be called the Dhaka Taxes Bar Association Benevolent Fund rules.
2. These rules shall come into force at once.
3. These rules shall apply to all the members of the Dhaka Taxes Bar Association and they shall derive the benefits of the fund on and after their participation in it on payment of contribution to the fund as laid down in this rules.
Provided however that membership to the Benevolent Fund shall not be allowed to the person, even though he/she is a member of the Association, who has exceeded the age of 40 years on the date of his first enrollment as a member of the Association.
1. In these rules, unless there is anything repugnant to the subject or context :
i) Association means the Dhaka Taxes Bar Association.
ii) Member means a member of the Dhaka Taxes Bar Association.
iii) Family in relation to a member means and includes his or her.
a) wife or wives of husband as the case may be.
b) sons and daughters and
c) parents.
iv) The Fund means the Dhaka Taxes Bar Association Benevolent Fund and shall consist of,
a) initial grant of taka 10,000.00 from the common fund of the Association and such further grants as may be made by the Association with approval of the General Committee.
b) donations received from members of the Association.
c) compulsory contribution from the members of the Association
d) donations or contributions from any other source or sources, and
e) income from investments made out of the fund.
v) Nominee means the persons mentioned as nominee or nominees by the member in the from filled up by him/her signature.
1. i) Subject to the proviso to rule 3 all members who are on the roll of the Dhaka Taxes Bar Association shall be liable compulsory to pay an annul contribution of tk. 1500.00 to the fund payable at a time or by 4 installments. The payments shall be regular, continuous and in advance. The Association, in its general meeting, may however, enhance the amount of compulsory contribution of members if it deems necessary.
ii) The Annual payment or the quarterly installment, as the case may be, shall be paid in advance, provided however, that their shall be allowed a grace period of six months to be reckoned from the day when such payment or installment becomes due and any members, who fails to pay his contribution even within the grace period shall be considered as defaulter.
1. Each member shall fill up and sign in a prescribed form as appended hereto at the end of these rules clearly indicating his or her nominees and other particulars.
2. The money will be received by the nominee or nominees of the members and the members will be at liberty to change their nominees during their life term.
3. The benefits as contemplated by the Benevolent Fund rules on the death of a member will be as follows;
i) will receive taka 20,000.00 only on payment of any contribution from the beginning of the first year up to the end of fifth year.
ii) will receive taka 75,000.00 only on payment of full contribution up to the end of the fifth year and any contribution from the beginning of sixth year up to the end of tenth year.
iii) will receive taka 1,00,000 only on payment of full contribution up to the end of tenth year and payment of any contribution from the beginning of the eleventh year up to the end of the fifteenth year.
iv) will receive taka 1,40,000 only on payment of full contribution up to the end of the fifteenth year and payment of any contribution from the beginning of the sixteenth year up to the end of twentieth year.
v) will receive taka 1,70,000 only on payment of full contribution up to the end of the twentieth year and payment of full contribution from the beginning of the twenty first year up to the end of twenty fifth year.
vi) will receive taka 2,00,000.00 only on payment of full contribution up to the end of the twenty fifth year and payment of any contribution from the beginning of the twenty sixth year upto the end of thirteith year and
vii) will receive taka 2,50,000 only on payment of full contribution up to the end of thirtieth year and payment of any contribution from the beginning of the thirty first year till his/her death along with the amount as contributed by him/her after the thirtieth year.
Present rate of Benevolent Fund Enhanced rate
i) Tk 1,00,000.00 Tk 1,20,000.00
ii) Tk 1,40,000.00 Tk 1,60,000.00
iii) Tk. 1,70,000.00 Tk 1,90,000.00
iv) Tk. 2,00,000.00 Tk 2,20,000.00
v) Tk 2,50,000.00 Tk.2,75,000.00
It should be noted that the benefit as contemplated in clause i & ii were not amended. As such the benefit prescribed in clause i & ii shall remain unchanged.
Provided that a member can reap the benefit of his contribution to the Benevolent Fund for 40 years during his life time. The benefit at the end of 40 years shall be the amount as provided in clause 8 (vii) of B.F rules and the amount paid to the fund from 31st to the 40th year or thereafter. Having received the amount his contribution to and benefit from benevolent fund shall be stopped for good but membership to the Bar shall continue.
9. a) Any member, who dies within the grace period shall be entitled to the benefits of the fund as contemplated under rule 8 as per condition laid down in the following sub rules. Provided however, that the nominee or nominees of the deceased member shall pay the dues before receiving the amount.
b) Any member, who dies before the end of the fifth year as defaulter shall not be entitled to the benefits of the fund as contemplated under rule 8 but his nominee or nominees will get his/her own portion of contribution up to the date of his/her demise.
c) Any member who had made regular contribution for more than five years (i.e.5 yearly payments or 20 quarterly installments) but below ten years, dies as a defaulter his/her nominee or nominees will get the benefits as per clause (i) of rule 8. provided however that the nominee or nominees of the deceased member shall pay the dues before receiving the amount.
d) Any member who made regular contribution for more than ten years (i.e.10 yearly payments of 40 quarterly installments) but below fifteen years dies as a defaulter his/her nominee or nominees will get the benefits as per clause (ii) of rule 8. Provided, however that the nominee or nominees of the deceased member shall pay the dues before receiving the amount.
e) Any member who had made regular contribution for more than fifteen years (i.e.15 yearly payments or 60 quarterly installments) but below twenty years dies as a defaulter his/her nominee or nominees will get the benefits as per clause (iii) of rule 8. Provided, however that the nominee or nominees of the deceased member shall pay the dues before receiving the amount.
f) Any member who had made regular contribution for more than Twenty years (i.e.20 yearly payments or 80 quarterly installments) but below 25 years dies as a defaulter his/her nominee or nominees will get the benefits as per clause (iv) of rule 8. Provided, however that the nominee or nominees of the deceased member shall pay the dues before receiving the amount.
g) Any member who had made regular contribution for more than Twenty Five years (i.e.25 yearly payments or 100 quarterly installments) but below 30 years dies as a defaulter his/her nominee or nominees will get the benefits as per clause (v) of rule 8. Provided, however that the nominee or nominees of the deceased member shall pay the dues before receiving the amount.
h) Any member who had made regular contribution for more than Thirty years (i.e.30 yearly payments or 120 quarterly installments) dies as a defaulter his/her nominee or nominees will get the benefits as per clause (vi) of rule 8. Provided, however that the nominee or nominees of the deceased member shall pay the dues before receiving the amount.
i) Provided that on the death of any member of the Association, the general secretary shall arrange to pay a sum of taka 10,000.00 (Ten Thousand) only at once learning of the death news of the member concerned to the members of the deceased family. The amount so paid shall be adjusted with the amount to be paid to the nominee/nominees of the deceased member subsequently from the benevolent fund.
11. Omitted
12. Omitted
13. Omitted
14. The account/accounts will be operated up on jointly by the General Secretary and the Treasurer with their joint signatures and the President of the Association shall countersign on the cheques intended to be issued.
15. The Executive Committee shall maintain a separate set of books of accounts such as cash book, ledger etc and other registers of participating members mentioning all particulars for the proper management of the Benevolent fund.
15. A. The General Secretary shall prepare a list of defaulting members periodically and shall put it on the notice board and circulate the same among the members.
16. The Executive Committee shall open savings or any other account or accounts in any Bank or post office fixed deposit under bonus scheme.
17. The Executive Committee may invest any portion of the fund in such manner as it may think fit and proper for increase of the fund.
18. The Benevolent Fund and the General Fund of the Association shall not be mixed up in any time and in any manner.
19. The Benevolent Fund shall not be exhausted on payment of the claim. If such situation arises the claimants should be paid by installments taking in to consideration of the position of the fund.
20. Any member who fails to pay the compulsory contribution even within the grace period, renders himself defaulter and shall be readmitted to the benefit of Benevolent Fund on payment of Tk. 400.00 as re-admission fee.
21. The Benevolent fund shall be audited by the auditor appointed by the Association and the report of auditor shall be placed before the General Committee for consideration.
22. Omitted.
Schedule ‘AA’
Dhaka Taxes Bar Association
Definition of Disable
Whereas it has became necessary to frame separate rules for the disable persons in-view of changed circumstances and the anomalies created out of its amalgamation with benevolent fund.
Now therefore, this special General Meeting of Dhaka Taxes Bar Association held on 25.05.2001 adopted the following resolution.
1) Disable Means
a) A member who became totally unfit to move out side his residence on account of incurable disease or fatal injuries in his person due to accident, fire etc. and as a result of which hi suspends his profession for good.
b) Curable disease or minor injuries in person shall not entitle one to become disable.
2. The benefits as adopted by the Special General Meeting to the disable member will be as follows ;
a) A member who has contributed to the benevolent fund from the beginning of the first year till the end of the fifth year shall receive the contributed amount + 20% of the contributed amount
b) A member who has contributed to the B.F from the beginning of the first year till the end of the tenth year shall receive the contributed amount +30 % of the contributed amount.
c) A member who has contributed to the B.F from the beginning of the first year till the end of the fifteenth year shall receive the contributed amount +40% of the contributed amount.
d) A member who has contributed to the B.F from the beginning of the first year till the end of the twentieth years shall be receive the contributed amount +50% of the contributed amount.
e) A member who has contributed to the B.F from the beginning of the first year till the end of the twenty Fifth years shall be receive the contributed amount +60% of the contributed amount.
f) A member who has contributed to the B.F from the beginning of the first year till the end of the thirtieth years shall be receive the contributed amount +70% of the contributed amount.
g) A member who has contributed to the B.F from the beginning of the first year till the end of the thirty five years shall be receive the contributed amount +100% of the contributed amount.
This amendment shall have retrospective effect. All the pending application of disable members shall be considered according to the new amendments. A member who has received benefit under any clause of schedule AA shall loose his membership in the bar.
Schedule ‘B’
Dhaka Taxes Bar Association
Welfare Fund Rules
Whereas it is expedient to constitute a fund for the welfare of the distressed members and the dependent spouse and children of the distressed and deceased members of the Dhaka Taxes Bar Association.
And whereas it is necessary to frame rules for the smooth functioning the said fund,
Now therefore, this Special General Meeting of the Dhaka Taxes Bar Association hereby constitutes a fund known as the Dhaka Taxes Bar Association welfare fund and the following rules are hereby farmed and passed by the members in this special general meeting held on 31.08.1987 to provide for matter pertaining to the functioning of the fund.
1. These rules shall be called the Dhaka Taxes Bar Association welfare fund rules.
2. These rules shall come in to force at once.
3. These rule shall apply to all valid members of the Dhaka Taxes Bar Association, Dhaka.
4. In these rules, unless there is anything repugnant to the subject or context.
a) Association means the Dhaka Taxes Bar Association, Dhaka.
b) Member means valid member of the Dhaka Taxes Bar Association.
c) Distressed member means a member whose financial condition is such that financial assistance has become absolutely necessary for him/her dependant spouse or children due to illness, accident or any other reason which may be deemed fit and proper by the Executive Committee.
d) Executive Committee means the Executive Committee of the Dhaka Taxes Bar Association.
e) Fund means the Dhaka Taxes Bar Association welfare Fund,.
f) Rules means the tile Dhaka Taxes Bar Association welfare fund rules.
g) Children means own sons and daughters of members.
5. The object of the welfare fund shall be to provide for :
a) Financial assistance for the medical treatment of the distressed members of the dependent spouse or children of the distressed or deceased member.
b) Lump sum grant or yearly financial assistance to the dependent children of the deceased members for continued education of the children upto the university level of the country.
Provided that the respective child or his/her mother/father/legal guardian proves to the satisfaction of the Executive Committee through the head of the Educational institution that he/she is continuing his/her education in the institution satisfactorily.
c) Financial assistance in the form of lump sum grant or stipend to dependent children of the distressed members as may be deemed fit and proper by the Executive Commmittee.
d) Any other financial help or assistance to the distressed members and the dependent spouse or children of the distressed or deceased member as the Executive Committee may deem fit and proper.
6. The Fund shall consist of :
a) Initial grant of Tk. 25,000.00 from the General Fund of the Association and such further grant or grants as may be made by the Association with the approval of the General Committee.
b) Initial compulsory donation of tk 100.00 each from all members of the Association payable within one month of the passing of the rules and such further donations as may be made by the members generously from time to time.
c) Compulsory annual contribution from all members of the Association.
d) Donations contributions or receipts from any other source or sources.
e) Income from investments made out of the fund.
7. All members on the roll of the Association shall pay tk. 25.00 each as yearly contribution to the fund at time of payment of other dues of the Association.
8. Every person on his/her first enrolment as a member of the Association shall have to pay tk. 100 as contribution to the fund and thereafter he/she shall pay annual contribution of tk. 25.00 according to the foregoing rule i.e. Rule.7
9. No portion of the fund shall be utilized for any purpose other than those covered by the rules.
10. Separate Bank account or accounts of the fund shall be maintained by the Executive Committee and all moneys of the fund shall be deposited in the Bank. The Bank account or accounts shall be operated by the General Secretary and the Treasurer of the Association with their joint signatures and president of the Association shall countersign the cheque intended to be issued.
11. The Executive Committee may invest any portion of the fund in such manner as it may think fit and proper for increase of the fund.
12. Separate books accounts, registers and other necessary papers and documents shall be maintained for the welfare fund and in no way the same shall be mixed up with other funds of the Association.
13. A distressed member or his/her representative and the dependent, spouse, child/children or legal guardian of a minor child or children of a deceased member may apply to the General Secretary for financial assistance in the prescribed from duly recommended by two regular members of the Association with necessary papers and documents as per Appendix A or B of the rules as the case may be.
14. On receipt of the application the Executive Committee while considering the application may call for such information, particulars or documents as it may consider proper and necessary.
15. The Executive Committee shall grant out of the fund such amount or as it may think proper as per rules of the fund.
16. The Executive Committee may increase, decrease or cancel the amount of grant, stipend or financial assistance if it so thinks proper according to the merit of the case.
Provided that in case of cancellation of grant for continued educational the aggrieved person may apply to the General Secretary for consideration of the case by the General Committee.
17. In case of financial assistance as per sub rule (b) of rule 5 the payment may be made to the applicant direct or to the institution where the child is pursuing his/her education.
18. No member or his/her spouse or children shall be entitled to any benefit out of the fund if the member is in default as payment of his/her contribution as per rules of the fund.
19. If any person looses his/her primary membership of the Association for reasons other than death or insanity as per article 11 of the constitution he/she dependent spouse or children will not be entitled to the benefits of the fund.
20. The accounts of the fund shall be audited by the auditor appointed by the Association and the report of the auditor shall be placed before the General Committee for consideration at the annual General Meeting of the Association.
21. The rules of the fund may be altered, modified or amended as per article 41 of the constitution of the Association.
Schedule ‘C’
Library Rules
1. Borrower of books from the Library must be a member of Dhaka Taxes Bar Association.
2. A member shall be entitled to borrow not more than two books at a time.
3. A member shall not be entitled to take home the reference books which can be read only in the library room.
4. The Books issued to a member for reading in the library shall be returned to the library Assistant within office hours.
5. A member shall sign on the issue register or send a letter of authority against issue of books in his/her name.
6. No books shall be retained for more than seven days against an issue. Delay fine of tk. 3.00 per day after 7 days from the date of issue shall be paid with return such of books.
7. A member shall not be titled to issue of further books if previously retained books is/are not returned to the library.
8. A member shall pay delay fine of Tk. 3.00 each book per day for a month after expiry of 7 days and if failure to return the books continues, he/she shall be liable for delay fine of tk. 5.00 per book per day for two months after the expiry of the said one month. The amount of fine shall be paid within 15 days of the deemed by the library secretary.
9. For reasons of loss or damages if any member fails to return the books such member shall pay 4 time of market price of the books or replace the books together with the sum payable by way of penalty as per clause 8 of the rules. The market price of the books shall be fixed by the Executive Committee and the price and penalty shall be paid within 15 (lays of the demand of such money by the library secretary.
10. In case of submission of any books to any authority the member concerned shall obtain a receipt from the authority for retention of the books and the member shall cause the book to be returned within 7 days or a fresh receipt be obtained for further retention of the book.
11. The Library Secretary shall be in the full responsibilities of the administration and proper maintenance of books of the library.
12. In case of failure to return or replace the book/books or pay the price and penalty within the time specified in these rules, the borrower shall be treated as a defaulter which will render him/her liable to loose his/her voting right in the elections or membership of the Association.
13. The Library room shall be used by the members only for reading , library books, journal, magazine, reference books intellectual discussion etc. There must not be any gathering for personal or political discussion, gossiping smoking, entertaining etc. Provided that the Executive Committee may sit for discussion of any important issue either in its extended meeting or otherwise.
APPENDIX ‘A’
Nomination Paper Filing Form
1. NAME OF THE CANDIDATE :
2. HIS/HER NO. ON THE REGISTER OF MEMBERS :
3. POST OF WHICH HE/SHE IS A CANDIDATE :
4. i) PROPOSED BY :
ii) NO.OF ROLL IN THE REGISTER OF MEMBERS :
5. i) SECONDED BY :
ii) NO.OF ROLL IN THE REGISTER OF MEMBERS :
6. DATE ON WHICH NOMINATION PAPER IS FILED :
Signature of the General Secretary. Signature of the Candidate.
with date of filing.
***No Nomination paper will be treated as valid unless the candidate’s proposes and seconded are eligible voters.
APPENDIX B
Specimen Copy of Ballot Paper
Please put cross X mark against the name of the candidate/candidates for whom you vote
President :
Names
1.
2.
3
4
Vice President
Name
1
2
3
4
General Secretary
Name
1.
2.
3
4
Treasurer
Names
1.
2.
3
4
Asst.General Secretary
Names
1.
2.
3
4
Library Secretary
Names
1.
2.
3
4
Sports & Cultural Secretary
Name
1.
2.
3
4
Welfare Secretary
Name
1.
2.
3
4
Members Of the Executive Committee
Names
1.
2.
3
4
APPENDIX ‘C’
Application form to join Benevolent Fund
Dhaka Taxes Bar Association
Bangladesh Secretariate Building
2nd Phase, Segunbagicha, Dhaka.
To.
The General Secretary
Dhaka Taxes Bar Association
Dhaka.
Dear Sir or Madam:
IU wish to join the Benevolent fund scheme which has been constituted by the Dhaka Taxes Bar Association for the benefits of the members or families of the member as per constitution and rules by this Association. In this connection my requisite particulars are given below :
1. Name (in Block Letter) :
2. Fathers/Husbands Name :
3. Date of Enrolment :
4. Present Adress :
5. Permanent Adress :
6. Date of Birth :
7. Name of Nominee/Nominees :
I agree to comply with and shall be bound by the Benevolent Fund rules.
A sum of Tk………………………………………………..Taka is deposited herewith as my donation/contribution to the fund.
Yours faithfully
Date Member
Dhaka Taxes Bar Association
Remarks the General Secretary
Dhaka Taxes Bar Association
Appendix A
Welfare Fund
Form of application for financial assistance by a distressed member or his/her representative.
1. Name of the distressed member
2. His/her Adress
a) Present (With telephone No if any)
b) Permanent
3. His/her no. of roll in the register of members
4. Reason for and nature of financial assistance required and a brief statement regarding financial condition of the member.
5. Name, age, relationship and particulars of the person for whom assistance is sought for
6. Number of dependents with name, age, relationship and occupation of each of them.
7. In case of assistance for illness or accident certificate from qualified registered physician holding at least M.B.B.S degree regarding nature of illness or extent of damage or injury in accident.
8. In case of assistance for educational expenses certificate form the head of the institution giving full particulars of the student including his/her progress merit and character.
9. Recommendation of two regular member of the Association.
10. Signature of the applicant
11. Relationship with the distressed member.
12. Date.
I think Dhaka taxes bar required a standard web side.
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