High Court Writ Challenges Legality of Ordinance Dissolving NBR and Establishing Two New Divisions

On 12 May 2025, the Government of Bangladesh issued an ordinance dissolving the National Board of Revenue (NBR) and the Internal Resources Division (IRD), establishing in their place two new entities: the Revenue Policy Division and the Revenue Management Division. This restructuring aims to delineate policy formulation from revenue collection operations.

Supreme Court lawyer Jewel Azad filed a writ petition on 17 May 2025 in the High Court challenging the legality of this ordinance. The petition contends that the ordinance contradicts Articles 26, 29(1), and 31 of the Constitution of Bangladesh, which pertain to the protection of fundamental rights, equality of opportunity in public employment, and the right to protection of law, respectively.

The High Court bench, comprising Justice Fatema Najib and Justice Sikder Mahmudur Razi, is expected to hear the petition later this week. 

Key Points of the Writ Petition

• Lack of Stakeholder Consultation: The petitioner argues that the ordinance was enacted hastily without adequate consultation with stakeholders, including NBR officials and other relevant parties.
• Violation of Constitutional Provisions: The petition asserts that the ordinance violates constitutional provisions by potentially disadvantaging existing NBR officials in terms of employment opportunities and by not following due legislative process.
• Request for Suspension: The petitioner seeks a suspension of the ordinance’s implementation pending the outcome of the legal proceedings.

Overview of the Ordinance

The ordinance outlines the following structural changes:

This reorganization also entails the repeal of the 1972 Presidential Order that established the NBR, a move that the petitioner argues should have undergone a more thorough and participatory process.

Constitutional Articles Referenced

• Article 26: Ensures that laws inconsistent with fundamental rights are void.
• Article 29(1): Guarantees equality of opportunity in public employment.
• Article 31: Provides the right to protection of law.

The petitioner emphasizes that the abrupt dissolution of the NBR and the establishment of new divisions without proper legislative scrutiny and stakeholder engagement undermines these constitutional protections.

As the High Court prepares to deliberate on this matter, the outcome will have significant implications for the governance and administrative structure of Bangladesh’s revenue collection system.