2023 was a year filled with new legislation. A total of 50 new laws were enacted by the parliament on a wide range of areas. Law making in 2023 was by and large characterised by a reform spirit (i.e., reforming old laws), devising welfare schemes, and defining new offences. Few notable ones are discussed in this piece.

Family Courts Act 2023

The new Act, much like its predecessor, the Family Courts Ordinance 1985, regulates the procedures of the family courts in matters relating to divorce, restitution of conjugal rights, dower, maintenance, and guardianship and custody of children as per section 5 of the Act. In terms of significant changes, the new Act allows for amendment of the plaint and written statement under section 9. Moreover, family appellate courts have been established under section 18 consisting of a District Judge in each court.

A total of 50 new laws were enacted by the parliament on a wide range of areas in 2023. Law making in 2023 was by and large characterised by a reform spirit (i.e., reforming old laws), devising welfare schemes, and defining new offences. Few notable ones are discussed in this piece.

Cyber Security Act 2023

Cyber Security Act 2023 (CSA) was passed to replace the much-criticised Digital Security Act 2018 (DSA). However, the Act hardly brought any significant change or addressed the major concerns pertaining to the DSA. Some of the offences have been made bailable like the offence of hurting religious sentiment (section 28 of both Acts), and the penalties of certain offences have been reduced e.g., the highest punishment for defamation (section 29 of both Acts) is now a maximum fine of 25 lac taka, which previously was 3 years imprisonment, fine not exceeding 5 lac takas, or both. Unfortunately, the most controversial aspects of the DSA remain the same in the new Act e.g., law enforcement agency's discretionary authority to search and arrest without a warrant (section 42 of CSA).

Bank Company (Amendment) Act 2023

This Act was enacted to amend the Bank Company Act 1991 (BCA). Firstly, as per section 15AA, no person can occupy the seat of a director of a bank-company for more than 12 years consecutively. Previously, the highest tenure was nine years. Secondly, the amendment created a special category of defaulter borrowers, namely, 'willful defaulter borrower' under section 5AAAA of the BCA. Moreover, section 27B of the BCA mandates that every bank-company or financial institution shall send the list of 'willful defaulter borrowers' to the Bangladesh Bank.

Land Crime Prevention and Remedy Act 2023

The fundamental purpose of enacting this Act is to ensure the rights of the actual owner of land and dispose of land-related issues rapidly. The new legislation has prescribed punishments for certain acts defined as offences. For instance, if someone performs any fraudulent act related to land, the highest punishment prescribed for it is 7 years imprisonment and fines as per section 4 of the Act. Whereas the punishment for land-related forgery is again 7 years imprisonment and fines as per section 5. A controversial aspect of this Act is that it empowered the executive magistrates to perform judicial functions under sections 8 and 22 of the Act. 

Universal Pension Management Act 2023

The purposes of the Act, amongst others, are to bring the elderly population of the country under a social safety net and thereby safeguard their well-being. Every citizen of the country, including expatriates, aged 18-50, and even people aged above 50 (under special considerations) can participate in the universal pension scheme as per section 14(1)(a). Moreover, section 14(1)(b) mandates that contributors (chadadata) have to contribute (chada) for at least ten years before they qualify to receive the monthly benefit starting from when they become 60. However, if the contributor dies before contributing for at least ten consecutive years, the nominee of the contributor will receive the contributed amount with interest (section 14(1)(l)).

Land Development Tax Act 2023

Firstly, the new Act is effective across the entire country except the three Hilly Districts of Chittagong (section 1(2)). Secondly, section 3(3) mandates that for agricultural lands, the land development tax rate and conditions will remain the same— irrespective of where the land is situated. Moreover, as per section 3(2), no tax needs to be given if a person or his family does not own more than 25 bighas of agricultural land. On the other hand, section 4 mentions that to determine the land development tax rate of non-agricultural lands, they can be divided into multiple categories based on their value/quality (maan) and usage.

Income-tax Act 2023

One of the most significant changes was brought this year by the new Tax Act repealing Income-tax Ordinance 1984. The new Act brought an array of significant changes to laws relating to tax and gave rise to discussions both in their favour and against. Out of the many significant changes, one example is that as per section 174, where any assessee fails to fulfil his obligation to submit the tax return within Tax Day, a delay interest at the rate of 4% per month will be imposed on him, which previously stood at only 2% (73A of the ITO).

Land Reforms Act 2023

Section 4 of the new Act forbids ownership of new agricultural land by any individual or family who already owns more than sixty bighas of agricultural land subject to a few exceptions. Moreover, those who own less than sixty bighas of agricultural land can only acquire so much as not to exceed sixty bighas. However, if any person purchases any new agricultural land violating the provision, such land will be acquired by the government without any compensation. Additionally, section 19 prescribes a punishment of a maximum one lac taka fine, one month of simple imprisonment, or both for violation of any provision of the Act.

The writer works at the Law Desk, The Daily Star.