Warrant: No court warrant: a written authorisation from the Investigating Income Tax Authority to an officer not below Assistant Commissioner (s.206(2)).

The Income Tax Act 2023 has two separate powers. Under s.205 an income-tax authority may survey business or rented premises. It may enter only during business hours (or between sunrise and sunset elsewhere), mark and copy books, take records after recording reasons, inventory cash, and examine people on oath.

It may not remove cash or stock, and may keep records for one month without the Commissioner's approval. Under s.206 an 'Investigating Income Tax Authority' (defined in s.198) may order a search and seizure.

It may do so where it has reason to believe a person has not produced, or will not produce, records called for by notice. An authorised officer not below Assistant Commissioner may enter and search premises and vehicles, break locks, search persons and seize books, cash, bullion, jewellery and electronic data, including by breaking passwords.

No court warrant is needed.

Do:

• Ask to see the s.206 authorisation and check the officer's rank and the person and premises named.
• Check whether it is a s.205 survey (no removal of cash or stock; business hours only) or a s.206 search.
• Ask for an inventory of cash, bullion and valuables (s.206(3)(f)) and a list of records taken.
• Ask to copy seized books and documents in the officer's presence (s.206(8)).
• Offer to export the data the officers need, so that they do not have to take whole servers.
• Note the date of seizure: where the authorised officer and the Deputy Commissioner are different people, records go to the Deputy Commissioner within 30 days (s.207). The authorised officer may keep them for no more than 60 working days from seizure unless the Investigating Income Tax Authority approves an extension, which cannot run beyond 30 days after the proceedings end (s.208(1)-(2)).

Don’t:

• Do not obstruct or refuse entry: obstruction is an offence (s.318), and obstructing a tax-at-source verification visit can attract a penalty of up to Tk 50 lakh (s.147(2)).
• Do not move, sell or deal with assets under a s.206(5) 'do not remove' order: you may be treated as a tax defaulter.
• Do not guess or speculate when examined on oath: answer truthfully and only what you know, because the statement can be used in evidence in later proceedings (s.206(6)). Ask for counsel to be present and for the record to be read back; do not refuse to answer, as non-cooperation can be penalised.
• Do not assume records found on the premises will be treated as someone else's: the law presumes they belong to the person searched and are true (s.206(7)).

Your rights:

• To see the written authorisation and the officer's identity.
• To make copies of or extracts from seized books and documents, at a time and place the officer sets (s.206(8)).
• To have a lawyer present: the Act does not grant this expressly, but nothing prevents you asking, and the request should be recorded.
• To have seized records returned after the retention period, and to apply to the Board (the National Board of Revenue) against any extension, with a hearing (s.208(3)).
• To a reasonable opportunity of being heard before the Deputy Commissioner assesses undisclosed income from seized assets (s.209(2)).
• To object in writing to the Commissioner against a payment order on seized assets (s.209(9)).
• To claim privilege over advice from your advocates (Evidence Act ss.126-129).

Afterwards:

Within 90 days of seizing money or valuables, the Deputy Commissioner must hear you, estimate any undisclosed income in a summary way and compute the tax due (s.209(2)).

With the Commissioner's approval the Deputy Commissioner may then order payment, release the assets once you pay, or keep enough of them to cover the tax (s.209(5)-(7), s.210). Seized records are handed to the Deputy Commissioner within 30 days (s.207) and kept for up to 60 working days unless an extension is approved (s.208).

Expect follow-up notices calling for information (s.200) and reassessment for the years concerned.

Challenge:

Object to a payment order to the Commissioner (s.209(9)). Appeal an assessment to the Commissioner of Taxes (Appeals) within 45 days with a Tk 200 fee (ss.286-287), then to the Taxes Appellate Tribunal within 60 days (s.291(5)).

On the authentic text of October 2025, a Tribunal appeal needs a deposit of 10% of the difference between the tax determined on first appeal and the admitted tax (s.291(2)), which the Commissioner may reduce (s.291(3)). The 2026-27 budget proposed lower deposits; check the Finance Act 2026 as enacted before relying on any figure.

A search without the s.206(1) preconditions or by an unauthorised officer can be challenged by writ petition under art. 102 of the Constitution.

Law: Income Tax Act 2023 (Act 12 of 2023), ss.198, 204-211 (survey, search and seizure, retention); Income Tax Act 2023, s.147 (TDS verification visits; penalty up to Tk 50 lakh for obstruction, s.147(2)); Income Tax Act 2023, s.318 (obstruction: up to 1 year, fine or both); Income Tax Act 2023, ss.286-292 (appeals); Constitution of Bangladesh, art. 102 (writ jurisdiction)

Warrant: VAT: written authorisation from the Commissioner or Director General, no court warrant. Customs: a Magistrate's warrant (s.181), or none if s.182 applies.

VAT: under s.83 of the VAT and Supplementary Duty Act 2012, an officer not below Assistant Commissioner or Assistant Director, authorised by the Commissioner or Director General (Form VAT-12.1, rule 60), may enter business premises, homes and vehicles, search, seize and detain goods and records, and have bank accounts frozen.

For a home, a notice must first be served on the owner or person in charge (Form VAT-12.2, rule 60(2)), and no entry may be made between sunset and sunrise (s.83(2)).

Lower-ranking officers may also visit without that authorisation: a Revenue Officer may inspect premises, stock and accounts of registered persons in the jurisdiction (s.83(4)), and an Assistant Revenue Officer may inspect and verify sales on the Divisional Officer's written order (s.83(5), added in 2025). Officers also have audit powers under ss.90-91.

Customs: under the Customs Act 2023 a First Class Judicial Magistrate may issue a search warrant (s.181). An officer not below Assistant Commissioner, or an officer employed to prevent smuggling, may search without a warrant if there is a risk of removal, after writing down the grounds (s.182(1)).

Post-clearance audit (s.99) gives free access to business records, but not to a private home without consent or a warrant.

Do:

• Ask for the Form VAT-12.1 authorisation and the VAT-12.2 notice (VAT), or the warrant or the written s.182 statement of grounds (customs).
• For customs searches without a warrant, make sure a signed copy of the statement of grounds is left at the premises (s.182(2)).
• Check the seizure list: under VAT rule 61(3) it must be signed by at least two persons present, and one copy must be given to you.
• Ask for the written grounds of any customs seizure or arrest at the time it is made, and for an inventory of what is seized, at the time or, if that is not practicable, within 7 working days (Customs Act s.194).
• Ask for certified copies of customs-seized documents (s.184(2)) and for documents removed for copying to be returned (s.183).
• Apply to the Commissioner for ad-interim release of seized goods needed for business (VAT Act s.84(2)).

Don’t:

• Do not refuse to cooperate: rule 61(2) obliges the person in charge to cooperate, and a list is valid even if you refuse to sign (rule 61(4)).
• Do not move funds after a freeze instruction to your bank under s.83(3).
• If officers seek to enter a residence at night on a VAT search, point out politely that s.83(2) bars entry between sunset and sunrise, ask that your objection be recorded and call counsel. Do not physically block them.

Your rights:

• A notice served before a VAT entry into a home (Form VAT-12.2), and no entry at night (VAT Act s.83(2); rule 60(2)).
• A copy of the VAT seizure list (rule 61(3)) and return of records within 7 days once the matter is settled (rule 62).
• Customs: written grounds of seizure or arrest and an inventory (s.194). For a search of a person under s.177: the right to be taken first before an Assistant Commissioner, two or more witnesses and a signed list, and search of a woman only by a woman (s.178).
• Customs searches without a warrant must follow the CrPC (s.182(3)), including witnesses and a copy of the list (CrPC s.103).
• Diplomatic and international-organisation premises are exempt from VAT entry (VAT Act s.91(5)).
• Privilege over advice from your advocates (Evidence Act ss.126-129).

Afterwards:

On a VAT search the team must send a primary report within 5 working days and a final report within 30 days, extendable by up to 30 days (rule 61(5)-(5A)). If evasion is found, a case is filed with the final report (rule 61(6)), followed by a demand notice and a hearing.

On customs, seized goods go to adjudication; you will receive a show-cause notice and a hearing before an order of confiscation, fine or penalty. Copies of documents carry the customs seal and are admissible as originals (s.183(3)).

Challenge:

VAT orders: appeal within 90 days to the Commissioner (Appeals) (s.121) or the Customs, Excise and VAT Appellate Tribunal (s.122), each extendable by 60 days for sufficient cause. Since the Finance Act 2026 the deposit is 1% of the tax demanded, excluding penalty (ss.121(2), 122(2)).

Customs orders: appeal within 3 months to the Commissioner of Customs (Appeal) against orders of officers below Commissioner (s.220), or to the Appellate Tribunal against a Commissioner's order (s.226), with a 10% deposit of duty or fine on the October 2025 text (s.223); the 2026-27 budget proposed 1%, so check the Finance Act 2026 as enacted.

A further appeal lies to the High Court Division within 90 days (s.229). ADR is available under ss.216-219. A writ under art. 102 lies against action without jurisdiction.

Law: VAT and Supplementary Duty Act 2012 (Act 47 of 2012), ss.83-84, 90-91 (authentic English text, S.R.O. 440-Law/2025); VAT and Supplementary Duty Rules 2016, rules 60-62 (search, seizure list, reports, return); Customs Act 2023 (Act 57 of 2023; repealed the Customs Act 1969), ss.99, 177-184, 194 (authentic English text, S.R.O. 441-Law/2025); VAT Act ss.121-122 (appeals; pre-deposit cut to 1% by the Finance Act 2026, Act 96 of 2026) and Customs Act ss.216-219 (ADR) and 220-229 (appeals)

Warrant: Not always: an empowered officer can search under CrPC s.165 after recording grounds, or obtain a Magistrate's warrant.

The ACC alone inquires into and investigates offences under the ACC Act 2004 and its Schedule, such as bribery, criminal breach of trust by public servants and money laundering linked to corruption (s.20(1)). In an inquiry or investigation it may summon witnesses, require documents to be produced, take evidence and call for public records (s.19(1)).

It may also direct any person to supply information (s.19(2)). An officer empowered by gazette notification has the powers of a police officer in charge of a police station (s.20(3)). This brings in the CrPC search powers, including search without a warrant after recording grounds (CrPC s.165).

Arrest of a person whose assets appear disproportionate to declared income requires the court's permission (s.21). ACC officers cannot freeze accounts by letter: under rule 18 of the ACC Rules 2007 they must apply to the Special Judge.

Do:

• Ask whether the visit is an inquiry (anusandhan) or an investigation (tadanta), and for the notice or authority and the case or memo number.
• Check that the officer is empowered under s.20(2)-(3) and, for a search without a warrant, ask to see the written grounds (CrPC s.165(1)).
• Insist on two independent local witnesses and a signed copy of the seizure list (CrPC s.103).
• Reply to a s.19 notice or s.26 asset-statement notice within the time given, with counsel, and keep proof of delivery.
• Ask for a hearing if the ACC considers it necessary to hear you (s.22), and put your explanation in writing.

Don’t:

• Do not obstruct or wilfully ignore a s.19 direction: it is punishable with up to 3 years, a fine or both (s.19(3)).
• Do not let a bank act on an ACC letter alone to freeze an account; a court order is needed (rule 18).
• Do not let staff give interviews to the press about the inquiry.

Your rights:

• To see the notice and the officer's authority.
• To be present (or have a representative present) during a search and to get a copy of the list (CrPC s.103(3)).
• To a copy of the s.165 record of grounds, on application to the Magistrate (CrPC s.165(5)).
• On arrest: the arrest safeguards in CrPC ss.46A-46E as inserted in 2026, including a lawyer of your choice, preferably within 12 hours, and production before a Magistrate within 24 hours (Constitution art. 33).
• Not to be compelled, as an accused, to be a witness against yourself (Constitution art. 35(4)).
• Privilege over advice from your advocates (Evidence Act ss.126-129).

Afterwards:

An ACC investigation must normally finish within 120 working days, extendable by 60. If it overruns, a new officer has 90 working days to complete it (s.20A). The ACC may file a case before the Senior Special Judge.

Under s.28A of the ACC Act, whether an offence is cognisable and bailable follows Schedule II of the CrPC. Expect notices to staff as witnesses, asset-statement demands and requests to banks. Note that the ACC (Amendment) Ordinance 2025 lapsed in 2026, so the Act's earlier text applies again.

Challenge:

Notices and freezes made without authority can be challenged by writ under art. 102. In Belayet Hosen v ACC (W.P. 1539 of 2021) the High Court Division held an ACC 'no-debit' letter to be without lawful authority.

Criminal proceedings may be challenged under CrPC s.561A, and orders of the Special Judge appealed or revised in the High Court Division.

Law: Anti-Corruption Commission Act 2004 (Act V of 2004), ss.17-23, 26, 28A; Anti-Corruption Commission Rules 2007, rule 18 (freezing through the Special Judge); Code of Criminal Procedure 1898, ss.96-103, 165 (applied through s.20(3)); Criminal Law Amendment Act 1958 (trial by Special Judge)

Warrant: No warrant: BFIU acts by written order to reporting organisations, while court freezes need a court order (s.14).

Since the 2015 amendment, BFIU is a separate central agency with its own office located in Bangladesh Bank, and the powers in s.23 of the Money Laundering Prevention Act 2012 are its own (s.24(1), s.23(1), as amended by Act 25 of 2015). It does not normally raid ordinary businesses.

It acts through 'reporting organisations' such as banks, insurers, brokers and money transfer firms. It may call for information and reports on suspicious transactions, issue directions, and carry out on-site inspections of reporting organisations (s.23(1)(e)).

It may order a reporting organisation to suspend or freeze transactions on an account for up to 30 days, and may give such directions 30 days at a time up to seven times (s.23(1)(c), as amended by Act 25 of 2015).

Investigations of money-laundering offences are carried out by the ACC or another authorised investigating agency (s.9). Court freezing and attachment orders are made by the court on the agency's application (s.14).

Do:

• If you are a reporting organisation, route the inspection team to your CAMLCO (chief anti-money laundering compliance officer) and keep a log of every document provided.
• Answer information requests on time: late or false answers attract fines (s.23(3)-(4)).
• Comply with any freeze order at once and record the date, as each order lasts 30 days.
• If your account is frozen, ask your bank in writing for the order's date and authority.
• Keep customer and transaction records for at least five years after an account closes (s.25(1)(b)).

Don’t:

• Do not tip off the customer or the media about an investigation or a report: divulging information is punishable with up to 2 years (s.6).
• Do not obstruct or refuse to cooperate with an investigating officer (s.7: up to 1 year or a Tk 25,000 fine).
• Do not release funds in breach of a freeze: BFIU may fine the reporting organisation between the balance and twice the balance (s.23(6)), and breach of a freezing or attachment order is an offence (s.5).

Your rights:

• A BFIU freeze lasts up to 30 days per direction and no more than seven directions, about 210 days in all (s.23(1)(c) as amended in 2015); in Rubayet Hossain the High Court Division described this as an initial order extendable six times.
• Against a court freeze or attachment: a person other than the accused who has an interest in the property may apply to the court for its return within 30 days of publication of the order (s.15); anyone aggrieved may appeal to the High Court Division within 30 days (s.16), and the order stays in force pending appeal unless the court orders otherwise (s.16(3)).
• Fines on individuals (owners, directors, officers) are separate and capped (s.23(8)): ask for the order in writing.
• Privilege over advice from your advocates (Evidence Act ss.126-129).

Afterwards:

BFIU may pass information to law-enforcement and investigating agencies, or to foreign FIUs (s.24(3)-(5)). Expect follow-up requests to your bank, possible court freezing or attachment on an agency's application (s.14), and published notices of attachment (s.14(3)). A BFIU freeze lapses when its seventh 30-day order ends unless a court order replaces it.

In Rubayet Hossain v Bangladesh Bank (W.P. 18927 of 2025, judgment 15 June 2026) the High Court Division confirmed this limit.

Challenge:

A BFIU freeze beyond the statutory limit, or without reasonable grounds, can be challenged by writ under art. 102, as in Rubayet Hossain v Bangladesh Bank (W.P. 18927 of 2025).

Court orders are challenged under MLPA s.16 (appeal to the High Court Division within 30 days); third parties with an interest may also apply for release under s.15.

Law: Money Laundering Prevention Act 2012 (Act 5 of 2012), ss.6-9, 14-16, 23-25; Money Laundering Prevention (Amendment) Act 2015 (Act 25 of 2015), ss.8-9 (BFIU powers, freeze period, BFIU as a separate agency); Money Laundering Prevention Rules 2019

Warrant: No search warrant regime: the Commission acts by notice and production order, not by forced entry.

The Competition Act 2012 gives the Commission the powers of a civil court under the CPC (s.8(3)). It may summon people and ensure they attend, order discovery and production of documents, verify and inspect information, call for records from any office, and issue notices to examine witnesses and documents.

It may direct any person to produce books, accounts and commercial documents (s.8(4)) and may appoint experts (s.8(5)). The Act in force does not contain an express power to enter and search premises or to seize documents without consent, the classic 'dawn raid'.

A draft amendment reported in October 2025 would add search and seizure, leniency and a Competition Appellate Tribunal. It had not been enacted on the official text checked.

Do:

• Ask for the written notice or order and the case number, and check it is signed by the Chairperson, a Member or an authorised officer.
• If officers arrive unannounced, receive them courteously and offer to deal with a written request for documents within a set time.
• Produce only documents within the notice's scope, number them and keep a duplicate set.
• Mark confidential business information and ask for it to be protected (s.36 bars disclosure without written consent).
• Appear in person or through a nominated representative (s.23).

Don’t:

• Do not obstruct an authorised officer or wilfully disobey a direction: up to 3 years, a fine or both (s.8(7)).
• Do not destroy or edit documents after a notice: proceedings are judicial, so false evidence and contempt provisions of the Penal Code apply (s.8(6)).
• Do not discuss the investigation with competitors.

Your rights:

• To be heard before an interim order (s.19(1)); an interim order lasts until the hearing ends or 60 days, extendable by 60 (s.19(2)), and may be appealed within 30 days (s.19(3)).
• To be heard before a final order under s.20 and to representation (s.23).
• Confidentiality of business information obtained by the Commission (s.36).
• Directors and officers may avoid liability by proving the offence was committed without their knowledge or that they used due diligence to prevent it (s.35).
• Privilege over advice from your advocates (Evidence Act ss.126-129).

Afterwards:

After investigation (s.18) the Commission may order you to stop, impose an administrative fine of up to 10% of average turnover over the last three financial years, or, for cartels, three times the profit or 10% of turnover, whichever is higher.

It may add up to Tk 1 lakh per day for non-payment, or order structural remedies (s.20). Breach of a Commission order is an offence: up to 1 year or up to Tk 1 lakh a day (s.24). Prosecutions require the Commission's written complaint and are tried by a Magistrate (s.25).

Dues are recovered as public demands (s.28).

Challenge:

Within 30 days apply for review to the Commission (depositing 10% of any fine) or appeal to the Government (depositing 25%) (s.29). The decision is final (s.29(4)), so a writ under art. 102 is the remaining route.

Appeals from a Magistrate lie to the Sessions Judge within 60 days, with a 25% deposit for fines (s.30).

Law: Competition Act 2012 (Act 23 of 2012), ss.8, 17-20, 23-25, 29-30, 35-36; Penal Code 1860, ss.193, 196 and 228 (proceedings before the Commission are judicial proceedings, s.8(6))

Warrant: No court warrant: entry by a person authorised by the Director General; search only on reasonable belief of an offence (s.10(1)(d)).

Under s.10 of the Bangladesh Environment Conservation Act 1995, a person empowered by the Director General may enter any building or place at all reasonable times, with any help needed. The purposes are to perform duties, inspect work, and examine and verify equipment, plant, records, registers and documents.

If there are reasonable grounds to believe an offence has been committed there, the officer may also search and seize anything that may be evidence. All searches and seizures follow the Code of Criminal Procedure (s.10(3)).

Officers may take samples of air, water, soil or other substances (s.11), may call on law-enforcement agencies for help (s.4A), and may order remedial measures or compensation (ss.7, 9). Many DoE enforcement drives are run as mobile courts.

Do:

• Ask for the officer's written authorisation from the Director General and note whether the visit is an inspection, a sampling visit or a search.
• Have your environmental clearance certificate, ETP (effluent treatment plant) logs and monitoring reports ready.
• For sampling, insist on the s.11(3) procedure: notice of intention, sampling in your presence, a sealed container signed by both sides, and a signed sampling report.
• Take your own duplicate samples at the same time and have them tested at an accredited laboratory.
• Ask for the two independent witnesses and a copy of the seizure list on any search (CrPC s.103).

Don’t:

• Do not refuse access or help: s.10(2) obliges operators of industrial processes to give all assistance.
• Do not stay away from the sampling: if you are absent or refuse to sign, the officer may seal it with two witnesses and the report is still admissible (s.11(4)).
• Do not restart a plant sealed or ordered shut until the order is lifted.

Your rights:

• Entry only at reasonable times (s.10(1)).
• Sampling in your presence, a jointly sealed sample and a signed report (s.11(3)).
• CrPC safeguards on searches: witnesses, attendance of the occupant and a copy of the list (s.10(3); CrPC s.103).
• Appeal against any notice, order or direction within 30 days (s.14).
• Privilege over advice from your advocates (Evidence Act ss.126-129).

Afterwards:

Expect a notice or direction requiring corrective action, payment of compensation for ecological damage assessed by the Director General (s.7), or the cost of remedial work, recoverable as a public demand (s.9(4)). Laboratory or on-the-spot test reports are admissible in evidence (ss.9(5), 11(2)).

Offences are prosecuted before the Environment Court, and equipment linked to an offence may be confiscated on conviction (s.15B). A mobile court may impose an immediate fine.

Challenge:

Appeal within 30 days of the notice, order or direction to the Appellate Authority set up by the Government (extendable by 30 days for unavoidable cause). It must be decided within three months, its decision is final and no suit lies (s.14).

A writ under art. 102 lies against action without jurisdiction or without a hearing.

Law: Bangladesh Environment Conservation Act 1995 (Act 1 of 1995), ss.4A, 7, 9-12, 14-15B; Environment Court Act 2010 (trial of offences); Code of Criminal Procedure 1898, ss.102-103 (applied by s.10(3)); Mobile Court Act 2009 (where a mobile court is used)

Warrant: No warrant: entry at any reasonable time, with or without notice (s.319(1)(a) as substituted in 2026).

Under s.319(1) of the Bangladesh Labour Act 2006, the Inspector General (Chief Inspector) and other inspectors may act within their area. Clause (a) was substituted by the Labour (Amendment) Act 2026, Act 43 of 2026.

Inspectors may enter, inspect, investigate and examine any place, premises, vessel or vehicle used as an establishment, at any reasonable time, with or without prior notice to the management, following a standard operating procedure. They may call for, seize, inspect or copy registers, records, notices and certificates kept under the Act (s.319(1)(b), (4)).

They may also take statements from current workers and from those employed in the previous two months (s.319(1)(d)), and ask the employer for explanations (s.319(1)(f)). Inspectors may order steps in cases of danger (s.85). Since 2026 they must keep the source of any complaint confidential (s.319A).

Do:

• Check the inspector's identity card and office, and note the time of entry.
• Keep statutory registers ready: attendance, wages, overtime, leave, accidents, and the safety committee and participation committee records.
• Provide the facilities the inspector reasonably asks for (s.319(2)) and produce records on demand (s.319(3)).
• Inspectors may seize registers and documents (s.319(1)(b), (4)); the Act does not require a receipt, so ask for a signed list of anything taken and keep photocopies.
• Ask for any order in writing; the 30-day appeal runs from receipt (s.327).

Don’t:

• Do not wilfully obstruct or refuse entry: up to 6 months, a Tk 25,000 fine or both (s.306(1)).
• Do not refuse to produce registers or stop a worker from being examined: up to 3 months, a Tk 10,000 fine or both (s.306(2)).
• Do not try to find out or punish the worker who complained: the worker may go to the Labour Court (s.319A(2)).
• Do not coach workers on what to say.

Your rights:

• Entry only at reasonable times (s.319(1)(a)).
• To give your own explanation of any register or record (s.319(1)(f)).
• Statements are signed by the person examined to confirm accuracy (s.319(1)(e)): ask for the record to be read back.
• Appeal against a written inspector's order within 30 days, and ask for a stay pending appeal (s.327).
• Prosecution only on a complaint by the Inspector General or an authorised officer in the Labour Court (s.319(5)).
• Privilege over advice from your advocates (Evidence Act ss.126-129).

Afterwards:

Expect an inspection report listing violations and a deadline to fix them. Dangerous conditions may lead to a prohibition order under s.85, which can be appealed. Persistent violations may lead to a complaint in the Labour Court under s.319(5).

The 2026 amendment requires the Government to set out standard operating procedures for follow-up and prosecution (s.319(5A)). Keep a corrective-action plan with dates, evidence of the fixes and the inspector's acknowledgement.

Challenge:

Appeal a written order within 30 days to the appeal authority (the Government or an authority it appoints), which may confirm, vary or cancel it and stay it pending appeal (s.327). Labour Court cases follow ss.213-218; a writ under art. 102 lies against action without jurisdiction.

Law: Bangladesh Labour Act 2006, ss.85, 306, 318-319A, 327 (as amended by the Bangladesh Labour (Amendment) Act 2026, Act 43 of 2026); Bangladesh Labour Rules 2015

Warrant: Warrant from a court (s.96), or none for an investigating officer who records the grounds in writing under s.165.

A court may issue a search warrant where a person will not produce a document under a summons, where it is not known who holds it, or for a general search (CrPC s.96). The warrant can be limited to a particular place (s.97).

An officer in charge of a police station, or an investigating officer, may also search without a warrant within the station limits. This applies if the officer believes something needed for the investigation is there and cannot otherwise be obtained without undue delay, and the officer must first record the grounds in writing (s.165).

Bank records need written permission from a Sessions Judge (for certain offences) or the High Court Division (s.165(1) proviso). The CrPC (Amendment) Act 2026 (in force retrospectively from 10 August 2025, and from 10 July 2025 for s.173A) did not change the search sections. It did add arrest safeguards in new ss.46A-46E and replaced s.54.

Do:

• Ask for the warrant, or for the officer's written record of grounds under s.165, and note the case (GD or FIR) number and police station.
• Insist on two or more respectable local residents as witnesses before the search starts (s.103(1)).
• Have an occupant or representative attend throughout (s.103(3)).
• Ask for the list of things seized, with where each was found, signed by the witnesses, and take a copy (s.103(2)-(3)).
• If the police want bank records, ask for the Sessions Judge's or High Court Division's written permission (s.165(1) proviso).
• Apply to the Magistrate for a copy of the s.165 record of grounds (s.165(5)).

Don’t:

• Do not physically resist: if ingress is refused the police may break in (ss.102(2), 48).
• Ask that any woman be searched only by another woman, with strict regard to decency (ss.102(3), 52); if this is not followed, object and have it recorded rather than intervening physically.
• Do not let anyone be taken away without finding out the ground of arrest and the police station.

Your rights:

• Witnesses, attendance of the occupant and a signed copy of the seizure list (s.103).
• A copy of the s.165 record from the Magistrate (s.165(5)).
• On arrest: officer identification, a memorandum of arrest attested by a witness, notice to a family member or friend within 24 hours where the arrest is made away from home, and a medical check if injured (CrPC ss.46A-46E). Also the right to consult a lawyer of your choice, preferably within 12 hours (s.46A(f)).
• Production before a Magistrate within 24 hours, and the right to be told the grounds of arrest and to consult a lawyer (Constitution art. 33).
• Police remand capped at 15 days in total (s.167 as amended in 2026).
• Privilege over advice from your advocates (Evidence Act ss.126-129).

Afterwards:

Seized property is reported to the Magistrate, and you may apply for its return or for custody pending trial. The CrPC 2026 amendments set a 60-working-day investigation limit (s.173B), allow an interim report (s.173A) and control 'shown arrest' (s.167A).

Watch for an FIR or a charge sheet, diary hearing dates in the Magistrate's court, and keep your own copy of the seizure list for any later dispute about what was taken or where it was found.

Challenge:

Apply to the Magistrate for return of property and challenge orders by criminal revision. Quash an abusive proceeding under CrPC s.561A in the High Court Division.

Use a writ (including habeas corpus) under art. 102 against unlawful detention or search, relying on the arrest and remand guidelines in BLAST v Bangladesh (2016) 69 DLR (AD) 63.

Law: Code of Criminal Procedure 1898, ss.96-103, 165-166; Code of Criminal Procedure (Amendment) Act 2026 (Act 11 of 2026), ss.46A-46E, 54, 167, 167A, 173B; Constitution of Bangladesh, arts. 33, 35(4), 43

Warrant: No court warrant: the Director General or an empowered officer issues the warrant after recording reasons (s.24).

Under the Consumer Rights Protection Act 2009 the Director General, and officers empowered by the Government, have the powers of a police officer in charge when investigating offences under the Act (s.23).

With reasons recorded, they may issue a warrant to arrest a person or to search a place where goods or documents linked to an offence are kept (s.24). They may also search and detain goods in public places or vehicles (s.25).

They may enter any building at all reasonable times to inspect, examine records, and search and seize where an offence is reasonably believed to have been committed (s.30), and may take samples (s.31). They may order a shop, factory or warehouse to close temporarily, and lock it if the order is ignored (s.27).

The CrPC applies to all searches, warrants and seizures (s.26).

Do:

• Ask for the officer's identity, the empowering order and any s.24 warrant.
• Keep price lists, labelling, expiry records, purchase invoices and licences (BSTI, trade licence) to hand.
• On sampling, follow the s.31 procedure: notice, sampling in your presence, jointly sealed and signed containers and a signed report.
• Ask for a copy of the seizure list and the witnesses' names (s.26; CrPC s.103).
• If fined administratively, ask for the order in writing with the section breached.

Don’t:

• Do not reopen premises closed under s.27 without permission.
• Do not sell or move detained goods.
• Do not argue the merits on the spot: put your explanation in writing.

Your rights:

• CrPC safeguards on searches and seizures (s.26).
• Sampling in your presence with a sealed sample and a signed report (s.31(3)).
• A regular hearing, examination and inquiry after a temporary closure before final action (s.27(3)).
• An administrative fine may not exceed the maximum fine for the offence, and there is no imprisonment in default (s.70(2)-(3)).
• Before any confiscation order, written notice and at least 15 days to object, with a hearing (s.33(3)).
• Privilege over advice from your advocates (Evidence Act ss.126-129).

Afterwards:

The Directorate may take administrative action instead of prosecuting: a fine, cancellation of the trade licence, or temporary or permanent suspension of business (s.70(1)). A fine is payable voluntarily within 5 working days, failing which it is recovered by attachment and sale with 25% added for costs (s.70(4)-(5)).

On a consumer's complaint, 25% of the fine collected goes to the complainant (s.76(4)).

No case may be filed directly in a Magistrate's court: complaints go to the Directorate or to the District Magistrate or an Executive Magistrate empowered by them (s.71), and the Magistrate may not take cognisance unless a charge sheet is filed within 90 days of the complaint (s.61).

District Magistrates hold the Director General's powers in their districts (s.69). Goods used in an offence are liable to confiscation (ss.32-33).

Challenge:

A Magistrate's judgment may be appealed to the Sessions Judge within 60 days (s.65). The Act provides no appeal against an administrative fine or closure under s.70, so the usual route is a writ petition under art. 102, for example for want of a hearing or jurisdiction.

Law: Consumer Rights Protection Act 2009 (Act 26 of 2009), ss.23-33, 60-71, 76; Code of Criminal Procedure 1898, ss.102-103 (applied by s.26)

Warrant: No warrant: an Executive Magistrate empowered in writing acts on the spot (s.5); search and seizure follow the CrPC (s.12(3)).

Under the Mobile Court Act 2009 the Government, or the District Magistrate in a district, may empower an Executive Magistrate in writing to run a mobile court (s.5). The magistrate may take cognisance on the spot of an offence under a law in the Schedule that is committed or revealed in their presence.

The magistrate may convict only on the accused's admission (s.6(1)). The magistrate must frame a short written charge, read and explain it, and record any admission signed by the accused and two witnesses (s.7).

If the accused denies the charge with a satisfactory explanation they are released; otherwise the case goes to the regular court (s.7(3)-(4)). The maximum sentence is two years' imprisonment, plus any fine within the statutory limit (s.8).

The mobile court may also search, seize and dispose of seized items, following the CrPC as far as possible (s.12(2)-(3)).

Do:

• Ask for the magistrate's name and the written order empowering them to run a mobile court (s.5).
• Ask which law and section the alleged offence is under, and check it is in the Schedule.
• Ask for the charge to be written, read and explained (s.7(1)).
• If you do not admit the charge, say so clearly and give your explanation, which must be recorded (s.7(1), (3)).
• Get a copy of the order and the fine receipt, and note the names of the witnesses.
• Call counsel at once: an appeal must be lodged promptly.

Don’t:

• Do not sign an admission you do not accept: conviction rests on the admission (s.6(1)), and an appeal after a guilty plea is limited to the sentence (s.13(5), CrPC s.412).
• Do not resist the police support the magistrate calls in (s.12(1)).
• Do not leave a fine unpaid if you want to avoid detention: default imprisonment takes effect at once, for up to 3 months (s.9).

Your rights:

• To have the charge read and explained, and to deny it and give reasons (s.7).
• No conviction without an admission. If you deny the charge, the case must be released or sent to the regular court (s.7(3)-(4)).
• No sentence over two years (s.8(1)), and release from default imprisonment as soon as the fine is paid (s.9(4)).
• No second trial or punishment for an offence already punished under the Act (s.10). A release after a satisfactory denial (s.7(3)) is not an acquittal, so a regular prosecution may still follow (s.10 proviso).
• CrPC safeguards on search and seizure as far as possible (s.12(3)).
• Privilege over advice from your advocates (Evidence Act ss.126-129).

Afterwards:

The fine is payable immediately (s.9(1)). Seized goods may be disposed of on the spot (s.12(2)). If a Sessions-triable offence is revealed, the magistrate directs the police to treat the complaint as an FIR (s.6(5)). The Act protects officers from suits for acts done in good faith (s.14).

In May 2017 the High Court Division declared several provisions unconstitutional. The Appellate Division stayed that judgment and in January 2018 ordered mobile courts to continue until the Government's appeals are decided. No final decision was found as of October 2026.

Challenge:

Appeal to the District Magistrate (who may pass it to an Additional District Magistrate), then to the Sessions Judge (s.13(1)-(3)). An appeal is limited to the scope of CrPC s.412 (s.13(5)). A writ under art. 102 may lie where the court acted outside the Act.

Law: Mobile Court Act 2009 (Act 59 of 2009), ss.5-14 and Schedule; Code of Criminal Procedure 1898, s.412 and Chapter XXXI (appeals, applied by s.13(4)-(5)); High Court Division judgment of May 2017 (provisions declared unconstitutional), stayed by the Appellate Division