WHEREAS the Laws Continuance Enforcement Order provides that all laws which were in force on the 25th day of March, 1971 in the territories now comprised in the Peopleâ€™s Republic of Bangladesh shall continue to be in force in Bangladesh subject to such consequential changes as may be necessary;
NOW, THEREFORE, in pursuance of Proclamation of Independence of Bangladesh, read with the Provisional Constitution of Bangladesh Order, 1972, and in exercise of all powers enabling him in that behalf, the President is pleased to make and promulgate the following Order:-
1. (1) This Order may be called the Bangladesh Taxation Laws (Adaptation) Order, 1972. (2) It shall come into force at once and shall be deemed to have taken effect on the 26th day of March, 1971.
2. The taxation laws specified in the Schedule shall, until repealed or amended by competent authority, have effect and be deemed to have at all material times had effect subject to the modifications directed by the Schedule.