The required documents should be carefully stored in order to maintain accounts in Bangladesh: (i). Purchase Ledger Book (ii). Sale ledger book (iii). Tax invoice (iv). Contractual output invoice (v). Goods transfer invoice (vi). Certificate of withholding tax at source (vii). Credit note-debit note (viii). Documents related to adjustment (ix). Returns, etc

Account maintenance is divided into two methods or principles, which are as follows: (i) A cash-based system (ii). based on accrual In the case of a cash-based transaction, there is no room for arrears. However, even when paying in cash, the scope of account maintenance exists in accrual-based transactions. Arrears must exist in business transactions; thus, accrual-based methods or principles are used in all business concerns. Hence, the new VAT law also follows the accrual based principle.

A tax invoice is a numerical series of documents containing specified information and data about the supplier's taxable supply. The tax invoice will be in the form VAT-6.3. The tax invoice must include the following information: (i) The purchaser's name (ii). The invoice number (iii). The seller's BIN number (iv) The purchaser's BIN number (in applicable cases) (v) Supply information (vi) The quantity of supply (vii) Price (viii). There's a tax involved.

Every person who deducts tax at source is required to report the amount of tax deducted to the Income-tax Department. The information will include the deductee name, Permanent Account Number, amount of tax deducted, amount paid to the deductee, date of payment of TDS to the credit of the government, and so on. The Commissioner must be presented with a return. Returns can be submitted at the following locations in order to be presented to the Commissioner: (i) On the Board's online portal, nbr.gov.bd(ii). At any VAT Commissionerate or Departmental Office that is convenient for you, (iii) At any service center designated by the Board or the relevant Commissioner, (iv) At any Fair organized by the Board or the relevant Commissioner, (v). At any other place as specified by order of the Board

In Bangladesh, the standard VAT rate is 15%. 0% of exports are made. Turnover Tax is 3% for taxpayers with a turnover of up to Taka 8 million (VAT is not applicable to them). Supplementary Duty at various rates on luxury goods and services. There are no other lower rates. A registered person must file a VAT Return in form VAT-9.1 and a Turnover Tax Enlisted Person must file a Turnover Tax Return in form VAT-9.2 with the Commission by the 15th day of the following month of the tax period.

Each individual who is registered, enlisted, or qualifies to be registered or enlisted is required to submit a Return. It is a mandatory legal requirement. If you are late, an application must be made to the Commissioner in form VAT-9.3 within 7 (seven) days of the expiry of the relevant Tax period. After due consideration, the Commissioner shall approve the application within 7 (seven) days of receipt. However, the extension of time shall not exceed one (one) month.

Failure or irregularity occurs if the Return is not submitted. According to the provisions of Section 85, Subsection (2), Article (F) of the law, if the Return is not submitted, a fine of up to ten thousand rupees can be imposed; your institution will be designated as a vulnerable institution, and all activities, including import and export, will be put at risk.

According to the Value Added Tax and Supplementary Duty Rules 2016, the supplier must issue tax invoices in Form VAT-6.3 for each supply. In order to issue the correct Tax invoice, the instructions for filling out the Tax invoice must be followed.

Other than the Taxpayer's Return (forms VAT-9.1 and 9.2) and purchase –sale information (form VAT-6.20), no documents must be submitted to the VAT office.

VAT-related documents should be kept for up to five years in order to facilitate tax assessment.

Step by step process of giving a divorce in Bangladesh by a Muslim Husband: Step 1 | Pronunciation of Talaq The first step is to say talaq. A husband who wishes to divorce his wife may say Talaq to her. Step 2 | Notifying the Chairman or Union Parishad of the Divorce Soon after the pronouncement, a written notice shall be given to the chairman of the union Parishad or any other authorized officer. A copy of this notice must also be given to the wife. Step 3 | Call the Arbitration Council within 30 days of receiving the Notice Following that, within 30 days of the notice, the chairman shall convene an arbitration council to attempt to reconcile the parties and take all other necessary steps for reconciliation. Step 4 | Divorce Confirmation If reconciliation fails, the divorce will become final after the 'iddat' period of three months. These three months must be completed in order for talaq to take effect. If the wife is pregnant at the time of the Talaq, the divorce will not begin until the pregnancy is completed.

According to section 8 of the Muslim Family Laws Ordinance, 1961, if the wife obtains the right to divorce through delegation, she may exercise that right in the same manner as the husband (as provided in section 7) to the extent applicable. Furthermore, under Section 2 of the Dissolution of Muslim Marriages Act, 1939, a wife has the right to obtain a decree for the dissolution of her marriage. The following are the grounds for a decree of dissolution of marriage under this section: i. If the husband has been missing for four years and has not been found ii. If the husband has failed to provide his wife with maintenance for two years. iii. If the husband has been sentenced to or imprisoned for a period of seven years or more. iv. If the husband has not fulfilled a marital obligation for three years or more. v. If the husband was or is still impotent. vi. If the husband has failed to fulfill marital responsibilities for three years or longer. vii. If the husband was insane and suffering from any other critical disease for a period of two years. viii. If the wife was married before the age of 18 and repudiates the marriage before reaching the age of 19. ix. If the wife is subjected to cruelty by her husband, which includes the following: Habitual assault or physical torture leading to an immoral life forces the wife to lead an immoral life removes wife from her property obstructing her in performing religious activities does not treat his wife equally like the other wives (If the husband has several wives)  Or any other ground as provided in Muslim Law.

According to section 8 of the Muslim Family Laws Ordinance, 1961, if the wife obtains the right to divorce through delegation, she may exercise that right in the same manner as the husband (as provided in section 7) to the extent applicable. Furthermore, under Section 2 of the Dissolution of Muslim Marriages Act, 1939, a wife has the right to obtain a decree for the dissolution of her marriage. The following are the grounds for a decree of dissolution of marriage under this section: i. If the husband has been missing for four years and has not been found ii. If the husband has failed to provide his wife with maintenance for two years. iii. If the husband has been sentenced to or imprisoned for a period of seven years or more. iv. If the husband has not fulfilled a marital obligation for three years or more. v. If the husband was or is still impotent. vi. If the husband has failed to fulfill marital responsibilities for three years or longer. vii. If the husband was insane and suffering from any other critical disease for a period of two years. viii. If the wife was married before the age of 18 and repudiates the marriage before reaching the age of 19. ix. If the wife is subjected to cruelty by her husband, which includes the following: Habitual assault or physical torture leading to an immoral life forces the wife to lead an immoral life removes wife from her property obstructing her in performing religious activities does not treat his wife equally like the other wives (If the husband has several wives)  Or any other ground as provided in Muslim Law.

The question that is frequently asked is whether any action can be taken against the other party after a divorce. No, it does not. However, after a divorce, parties frequently file false cases under The Dowry Prohibition Act 1980, Nari o shishu Nirjaton Damon Ain (Act xviii of 1995), or for non-payment of Dower.

A child's legal guardian is always the father under Islamic law. Custody, on the other hand, is distinct from legal guardianship. Custodial guardianship determines who has physical custody of the child. In general, a mother has custody of a girl child until she reaches puberty, and a mother has custody of a boy child until he reaches the age of seven. However, after this time limit, custody of the child does not automatically transfer to the father. Obtaining custody of a child is also dependent on a number of factors, including the child's age, financial situation, family members of each party, whether there are more people in the family to care for the child, and so on.

Even if the child is in the custody of the mother, the father must provide child maintenance and support based on the child's expenses, such as school fees, travel expenses, and other various expenses.

The law is silent on the subject. However, according to Section 7 of The Muslim Family Laws Ordinance, 1961, divorce requires two notices, one to the husband and one to the relevant City Corporation. This is possible even if you are not in Bangladesh. In addition, the divorce must be registered with the Qazi in order to be kept on record. This can only be done in the presence of the person who is granting the divorce. This is due to the fact that the party's signature and finger print are required. As a result, divorce can be completed in part from outside of Bangladesh.

The notice is considered communicated as soon as it is sent to the other party's last known address. It makes no difference if one of the parties does not receive the divorce notice.

Mutual divorce is when both parties agree on the terms of the divorce and the consequences of the divorce. For example, an agreement is reached regarding child custody, maintenance, dower, and so on. Notice is not required in the case of mutual divorce because both parties are aware of the divorce. After mutual divorce, neither party will have any authority over the other. Mutual divorce certificates are typically issued within 3 to 5 business days.

In Bangladesh, divorce can be granted in two ways. The first is mutual divorce, which is permitted by Section 8 of The Muslim Family Laws Ordinance, 1961, and the second is one-sided divorce. A one-sided divorce can be initiated by either the husband or the wife.

7 easy steps to register your land in Bangladesh: 1. Confirm the Record of Rights from the Ministry of Land's Land Office. 2. Execute a property mutation Obtain an inspection for RS mutation 3. The Non-Encumbrance Certificate (NEC) can be obtained from the sub-registry office. 4. Prepare the transfer deed and pay the stamp duty. 5. Pay all applicable taxes, fees, and VAT at a designated bank. 6. Fill out an application for registration at the sub-registry. 7. Register the ownership change with the Land Revenue Office.

1 percent, i.e. 1% of the total land price The buyer will pay 1% of the purchase price as a registration fee, 1.5 % as stamp duty, 3% as VAT, and 2% as local government tax. The Real Estate & Housing Association of Bangladesh (REHAB) has praised the move, saying it will help the sector recover in the face of the ongoing pandemic.

সরকার অনলাইনে নথি নিবন্ধন, রেকর্ড সংরক্ষণ ইত্যাদির জন্য সরকারী নিবন্ধন অধিদপ্তরের রেজিস্ট্রি অফিসগুলিতে ই-রেজিস্ট্রেশন কার্যক্রম পরিচালনা করেছে। "ভূমি রেজিস্ট্রেশন ম্যানেজমেন্ট ডিজিটাইজেশন ফিজিবিলিটি স্টাডি প্রজেক্ট" এর অংশ হিসেবে ১৬টি রেজিস্ট্রি অফিসে পরীক্ষামূলক ই-রেজিস্ট্রেশন কাজ শুরু হয়েছে। এটি ডকুমেন্ট রেজিস্ট্রেশন সিস্টেমের শত বছরের পুরানো অনুশীলনের অবসান ঘটায়। পরীক্ষামূলক ই-রেজিস্ট্রেশনের এই প্রকল্পটি রেজিস্ট্রি অফিসের কর্মচারী, রেকর্ড ক্লার্ক এবং বিদ্যমান পরিষেবা কাঠামোতে নিবন্ধন পরিষেবার বিধানের সাথে জড়িত নকলকারীদের নিয়ে শুরু হয়েছে। অধ্যয়ন প্রকল্পের সময়, অনলাইন নিবন্ধন ছাড়াও ম্যানুয়াল রেজিস্ট্রেশনের কাজ করা হবে এবং বায়োমেট্রিক এবং কালি উভয় টিপ গ্রহণ করা হবে। ডকুমেন্ট রেজিস্ট্রেশন সিস্টেমে শৃঙ্খলা এবং গতিশীলতা আনার জন্য, প্রতিটি প্রত্যয়িত নথি লেখকের এই সিস্টেমে একটি ব্যবহারকারী আইডি এবং পাসওয়ার্ড রয়েছে। নিরাপত্তার কারণে লগইন করার সময় একটি পাসওয়ার্ড এবং একটি ওটিপি (ওয়ান টাইম পাসওয়ার্ড) উভয়ই দেওয়া হয়েছিল।

নিম্নলিখিত উপায়ে জাল নথি সনাক্ত করা যেতে পারে: 1। কোনো নথি সম্পর্কে আপনার যদি কোনো সন্দেহ থাকে, তাহলে আপনাকে প্রথমে রেজিস্ট্রেশন অফিসে যেতে হবে যাতে ডকুমেন্ট রেজিস্ট্রেশন কার্যক্রম সম্পূর্ণ হয়েছে কিনা, অর্থাৎ বালাম বুক কপি প্রক্রিয়া সম্পূর্ণ হয়েছে কিনা। রেজিস্ট্রি কার্যকলাপ সম্পূর্ণ না হলে, নথিটি অবশ্যই প্রাসঙ্গিক রেজিস্ট্রি অফিসে সংরক্ষিত মূল নথির সাথে মিলতে হবে। রেজিস্ট্রেশন কার্যক্রম সম্পূর্ণ হলে, নথিটি অবশ্যই প্রাসঙ্গিক রেজিস্ট্রি অফিসে বা জেলা সদরের রেকর্ডিং রুমে সংরক্ষিত বালামের বইয়ের সাথে একত্রিত করতে হবে। এই কারণে, আপনাকে একটি নির্দিষ্ট ফি প্রদান করে "অনুসন্ধান এবং পরিদর্শন" এর জন্য মনোনীত আবেদনপত্রে নথির জন্য আবেদন করতে হবে। 2। সংশ্লিষ্ট দলিলপত্রে বর্ণিত জমির মিউটেশন বা নামকরণ সম্পর্কে উপ-পরিচালক (ভূমি) কার্যালয়কে জিজ্ঞাসাবাদ করতে হবে। নামজারীর ধারাবাহিকতা সঠিক কিনা তা এখনো জানা যায়নি। এক্ষেত্রে রেফারেন্স হিসেবে C, S, খতিয়ান ব্যবহার করতে হবে। বিক্রেতার নাম এবং বিক্রেতার নামের মধ্যে বিরোধ থাকলে তা প্রতারণা বলে গণ্য করা উচিত। ৩। সংশ্লিষ্ট দলিলে উল্লিখিত জমির মাঠপর্চাও যাচাই করতে হবে। এক্ষেত্রে উপজেলা সেটেলমেন্ট অফিসারের কার্যালয়ে গিয়ে নির্দিষ্ট ফিস প্রদান করে আবেদনের মাধ্যমে মাঠপর্চা উঠিয়ে যাচাই করতে হবে। সংশ্লিষ্ট জমির মাঠপর্চা অন্য ব্যক্তির নামে হলে সেখানে জাল-জালিয়াতি আছে মর্মে ধরে নিতে হবে। ৪। দলিলটি “হেবার ঘোষণাপত্র” বা “দানের ঘোষণাপত্র” হলে সেক্ষেত্রে দাতা-গ্রহিতার মধ্যে বিদ্যমান সম্পর্ক পরীক্ষা করতে হবে। এ ধরনের দলিল নির্দিষ্ট কয়েকটি সম্পর্কের মধ্যে হয়ে থাকে। যথা- স্বামী-স্ত্রীর মধ্যে, পিতা-মাতা ও ছেলে-মেয়ের মধ্যে, আপন ভাই-বোনের মধ্যে, নানা-নানী ও নাতি-নাতনীর মধ্যে, দাদা-দাদী ও নাতি-নাতনীর মধ্যে। এ কয়েকটি সম্পর্কের বাইরে এ দুই ধরনের দলিল রেজিস্ট্রি হলে তা সঠিক নয় এবং এ ধরনের দলিল মুলে প্রাপ্ত জমি ক্রয় করা যাবে না। ৫। মূল মালিকের স্বাক্ষর নকল করে জাল দলিল তৈরি হতে পারে। এ ক্ষেত্রে স্বাক্ষর বিশেষজ্ঞের মাধ্যমে স্বাক্ষরের সত্যতা যাচাই করতে হবে। ৬। রেজিস্ট্রি অফিসের সীল জাল করে জাল দলিল তৈরি হলে প্রয়োজনে রেজিস্ট্রি অফিসে গিয়ে বিভিন্ন সীল পরীক্ষা করতে হবে। ৭। সম্প্রতি রেজিস্ট্রি করা কোন দলিলের সনদপ্রাপ্ত দলিল লেখককে জিজ্ঞাসা করেও জাল দলিল সনাক্ত করা যেতে পারে। ৮। দলিলটি সাম্প্রতিক রেজিস্ট্রিকৃত পাওয়ার অব অ্যাটর্ণি দলিল হলে সেটি নির্দিষ্ট ফরমেটে প্রস্তুত কিনা যাচাই করুন। কারন বর্তমানে ১৯ টি কলামে দলিলটি প্রস্তুতের বিধান রয়েছে। ৯। আইন ও বিধি সম্মতভাবে পাওয়ারদাতা কর্তৃক পাওয়ার অব অ্যাটর্নি (আমমোক্তারনামা) দলিল বাতিল করার পরও পাওয়ার গ্রহিতা বা অ্যাটর্নি কর্তৃক কোন দলিল সম্পাদন এবং রেজিস্ট্রি করালে দলিলটি জাল বলে গন্য হবে। ১০। সি,এস, জরিপ পরবর্তী সময়ে জমিটি যতবার বিক্রি বা অন্যভাবে হস্তান্তর হয়েছে, তার সঙ্গে জমির পরিমাণ মিল আছে কি-না, তা যাচাই করুন। ১১। দলিলে ব্যবহৃত নন-জুডিসিয়াল স্টাম্প সাধারনত সনদপ্রাপ্ত কোন স্টাম্প-ভেন্ডারের কাছ থেকে কেনা হয়। স্টাম্প-ভেন্ডারগণ এক্ষেত্রে নির্দিষ্ট রেজিস্টার বহিতে স্টাম্প ক্রেতার নাম লিখে রাখেন এবং স্টাম্পে নির্দিষ্ট নম্বর ব্যবহার করেন। এক্ষেত্রে স্টাম্প ভেণ্ডারের মাধ্যমে স্টাম্প ক্রেতার নাম ও ব্যবহৃত নম্বর পরীক্ষা করে জাল দলিল সনাক্ত করা যায়।

The first step in determining whether or not your land is registered is to locate the schedule of the land, which includes details such as the corresponding District, Upazila, Mouza, Khatian, Dag No., and so on. Then, go to the Sub-registry office that has territorial jurisdiction over the scheduled land and request a search report to determine whether or not there is any registered document pertaining to the said land. One can also go to the Assistant Commissioners Office to see if any documents for conducting a mutation on the land have been submitted there. This is significant because the mutation procedure necessitates the submission of all land-related documents, providing a definitive answer to the question of whether the land can be mutated.

There are two common methods of acquiring land ownership in Bangladesh are as follows: first, through a registered instrument (such as a sale, will, or gift, among others), and second, through inheritance. In the case of registered documents, information on who owns the property can be found in the corresponding Sub-registry office, as the owner's name is supposed to be registered there. In the case of inherited ownership, the name of the owner may not be present, but the names of his predecessors should be listed in detail.

Khatian essentially translates to "Record of Rights." Land surveys are used to determine the possession and ownership of land. Each Upazilla is divided into several plots known as Mouza. Khatians are then ready to divide additional plots from the Mouza in order to make a more precise assessment of who owns which plot.

Namraji is a mutation of the Record of Rights (Khatians) in which the name of the new owner replaces the previous one. Namjari or Mutation is required to prove one's ownership of a property. Aside from that, it is critical to establish a holding in the name of the new owner in order to pay ground rent.

The laws relating to Mutation in Bangladesh primarily include Chapter IV of the State Acquisition & Tenancy Act 1950, which discusses the preparation of a record of rights, and Chapter XVII of the State Acquisition & Tenancy Act 1950, which discusses the maintenance and revision of a record of rights. There are also significant provisions regarding mutation in the Tenancy Rules of 1954-1955 and many government circulars.

Because Khatians are not genuine proof of title, the answer is no. As previously stated, a khatian is simply a record of who has physical possession of the land in question, and possession alone is insufficient proof of ownership in the case of any property. When a person completes the mutation procedure, he or she simply updates the record and, in some cases, opens a holding to pay rent. However, the mutation khatian can only prove one's title to a piece of land if it is accompanied by other title-related documents such as current ground rent receipts, title deeds, bia deeds, and so on.

In Bangladesh, a trademark search can be conducted for both word and device marks. Prior to filing a trademark application, it is advisable to conduct a trademark search to determine the availability of trademarks, the existence of prior identical/similar marks on the register, and so on, in order to avoid any objections and opposition to the mark. Although it is not required to conduct a preliminary search for the proposed trademark before filing the application, it is recommended to do so in order to avoid any objections or opposition to the mark later on. In Bangladesh, trademark searches can be conducted for word marks, numerals, labels, and device marks. The Vienna code can be used to conduct device mark searches. Trademark searches mainly can be classified into the following categories: 1) Word Search 2) Device Search

The Nice Classification is followed by Bangladesh's trademark word search edition, and trademark applications can be filed for goods in classes 1-34 and services in classes 35-45. In Bangladesh, trademark searches can be conducted for the desired class and associated classes. It is recommended to conduct a comprehensive trademark clearance search in Bangladesh to determine the availability of the proposed mark as well as to overcome any objections and opposition to the mark later on. Along with a trademark search, a comprehensive company search and domain search of the proposed trademark in Bangladesh is recommended.

It is best to conduct a thorough search for a figurative trademark. Individual marks such as stylized letters, numerals, shapes, plants, celestial bodies, living creatures, and so on are considered device marks, as are combinations of marks containing device marks. In Bangladesh, a device mark search can be conducted among the marks filed and registered under the Vienna code classification.

In Bangladesh, trademark applications can be submitted in two categories: Ordinary Functions : Application of the Convention (claiming priority from a convention country) In Bangladesh, Ordinary Trademark Applications Ordinary trademark applications filed in Bangladesh are those that do not claim priority. A trademark application is typically submitted on form TM-1. In Bangladesh, multi-class trademark applications are not permitted. The Trademarks Act, on the other hand, includes provisions for the filing of priority petitions, in which the priority of the mark can be claimed in the said mark registered in a convention nation. Bangladesh Priority Trademark Applications / Bangladesh Convention Trademark Applications A priority trademark application must be filed in Bangladesh within six months on the date the application was filed in the convention country. A certified copy of the priority papers must be filed within three months of the convention application's filing date in Bangladesh.

A trademark application in Bangladesh can be filed in 45 classes: classes 1 to 34 for products and classes 35 to 45 for service marks. The Trademarks Rules, 1963 were issued in accordance with the powers granted by Section 84 of the Trademarks Act, 1940, and went into effect on April 2, 2004. The Trademarks Act, 2009, has been changed, and a notification has been issued by Bangladesh's Trademarks Registering Wing. S. R. O. No.211-Law/2008, dated June 30, 2008, extending the categorization of products and services from 1 to 45. As a result, service mark applications in additional service classes 43 to 45 are currently being submitted and prosecuted. An application for trademark registration must be made in the specified form with the Department of Patents, Designs, and Trademarks (DPDT), Dhaka, together with the required payments. More information on submitting trademark applications may be found on the Trademark Registry of Bangladesh's website, which can be found at the following address: http://www.dpdt.gov.bd/.

Any individual claiming to be the owner of a trademark may apply for registration of the mark in relation to his goods/services. It should be filed with the Dhaka trademark office. Following the submission of the trademark application, the Trademarks Registry, Dhaka examines it for inherent registrability and/or similarity with existing marks. If any objection is raised, an official examination report will be produced by the Trademarks Registry. To overcome the objection, a response to the examination report must be filed, along with supporting documents demonstrating the marks used. If the trademark application is found to be authorized after inspection, an acceptance order is issued, and the trademark is then published in the Trademarks Journal. If no oppositions are lodged within two months, or within a further term of not more than three months, from the date of publication in the Trademarks Journal, the trademark registration certificate is granted. Trademark registration is a lengthy procedure that can take anywhere from 24 to 36 months if no resistance is lodged by a third party.

According to Section 3 of the Patent & Design Act, 1911, the application can be submitted by any of the following people, either alone or in collaboration with another person, whether or not he is a citizen of Bangladesh: ◉ the actual and original originator of the invention; ◉ a person claiming to be the actual and original inventor's assignee; ◉ a legal representative of a deceased individual who was eligible to make such an application immediately before his or her death

In Bangladesh, patent applications can be submitted as follows: a) Common Application An ordinary patent application is one that is submitted with the Bangladesh Patent Office without claiming priority over any other application already in progress with any other Patent Office. b) Application (Provisional and Complete) A provisional specification is frequently the initial application submitted in relation to an invention. It generally simply comprises a brief description of the invention and does not have to include any claims. However, a complete specification must be filed within 9 months after the date the preliminary specification was filed. The comprehensive specification must thoroughly detail and determine the nature of the invention as well as the way in which it is to be accomplished. c) Convention Implementation The Convention application is one that is filed in Bangladesh within twelve months of the date of an application filed in a convention nation, whether it claims single or multiple priority from that application. d) Addition patent A patent of addition, according to Section 15A of the Patents and Designs Act 1911, is only an improvement or modification of a previously filed invention. Prior to the primary innovation, an application for patent of addition is not awarded a patent. There is no need to pay a renewal fee for the patent of addition, and it expires together with the main invention/patent. If the primary patent is canceled, the patent of addition may be transformed into an independent patent at the request of the applicant.

In Bangladesh, who may file a patent application? An application for a patent may be submitted by any of the following individuals, either alone or jointly with another individual, whether or not he is a citizen of Bangladesh: ◉the real and first inventor of the invention; ◉the assignee of a person claiming to be the true and first inventor; ◉ and the legal representative of any deceased person who was eligible to file such an application immediately before his/her death.

◉ Three English-versions of the patent specification and claims; ◉ Three copies/sets of drawings (if any), one of which should be reproduced on tracing paper or fabric as a formal drawing. ◉Complete information about the applicant(s) and inventor(s) (names, nationality, and address). ◉ Power of Authority for the Agent duly signed; ◉ A copy of the priority document that has been certified (if any). If the document is written in a language other than English, a confirmed English translation must also be filed with the Bangladesh Patent Office.

A bill of lading (BL) is a legal document issued by a carrier to a shipper that specifies the type, quantity, and destination of the goods being transported. When the carrier delivers the goods to a predetermined destination, the bill of lading also serves as a shipment receipt. This document must be signed by an authorized representative from the carrier, shipper, and receiver and must accompany the shipped products, regardless of the mode of transportation. •A bill of lading is a legally binding document issued by a carrier to a shipper that specifies the type, quantity, and destination of the goods being transported. •A bill of lading is a title document, a receipt for goods shipped, and a contract between a carrier and a shipper. •This document must be signed by an authorized representative from the carrier, shipper, and receiver and must accompany the shipped goods. •A bill of lading, if properly managed and reviewed, can aid in the prevention of asset theft.

The significance of a bill of lading stems from the fact that it is a legally binding document that provides the carrier and shipper with all of the information needed to process a shipment correctly. This implies that it can be used in court if necessary, and that all parties involved will go to great lengths to ensure the document's accuracy. A bill of lading, in essence, serves as undisputed proof of shipment. A bill of lading also allows for the segregation of duties, which is an important part of a company's internal control structure for preventing theft. A bill of lading serves three functions. For starters, i) it is a title document for the goods described in the bill of lading. ii) Second, it serves as a receipt for the shipped goods. iii) Finally, the bill of lading represents the agreed-upon terms and conditions for the goods' transportation.

A letter of credit is an undertaking issued by a bank on behalf of the buyer (who is the importer) to the seller (who is the exporter) to pay credit for the goods and services provided, and the bank is bound to provide the credit upon presentation of the documents if the documents comply with the contract terms and conditions. The Appellate Division held in Gooryonly (BD) Textiles Ltd. vs. Chartkar 54 DLR (AD) 2002 that "a letter credit is independent and unqualified by the contract of sale or underlying transaction." The letter of credit is the most common transaction in international trade in Bangladesh because it distributes risk in a balanced manner between exporters and importers; on the other hand, exporters bear the risk.

The stages of creating a letter of credit are as follows: •The agreement between two parties to sell goods. •The buyer requests that his bank (the issuing bank) open a Letter of Credit in the seller's favor. •After the LC application was approved, the bank issued the Letter of Credit to the seller's bank (advising bank) •After receiving the Letter of Credit, the seller shipped the goods to the buyer in accordance with the terms of the contract. The seller will then obtain all of the necessary documents to present to the advising or confirming bank. advising the bank to send all documents to the issuing bank •The issuing bank examines all documents and pays the seller in the manner of LC. •The issuing bank then forwards all the documents to the buyer and collects the payment.

According to the Imports and Exports Act of 1950, anyone wishing to carry on import business must be registered with the licensing authority, and anyone wishing to import by opening a letter of credit must meet the following criteria. They are as follows: a) A registered importer with a valid IRC b) A valid trade license is required. c) A current membership certificate from a local chamber of commerce or a related organization. d) Income tax clearance/declaration in the case of a new arrival. e) Certificate of VAT registration. After meeting the criteria, he must obtain the following documents: •The use of a letter of credit. •Indent/Performa invoice/purchase order/contract/agreement •Charge documents have been duly and properly executed. •Duly signed and sealed Letter of Credit Authorization Form (LCAF). •Note on insurance coverage. It should be noted that the importer must be a bank customer, and the letter of credit must be opened by a competent authority. Finally, it can be stated that a letter of credit is a highly reliable method of payment in international business transactions, and our country's import and export policies encourage the use of a letter of credit system.

The Admiralty Courts Act of 2000 and the Rules of Admiralty of 1912 govern all admiralty matters, including the arrest of any ships or vessels in any port in Bangladesh. According to Rule-4, in a suit in rem, an arrest warrant for property may be issued at the request of either the plaintiff or the defendant at any time after the suit is filed. However, the rules state that no arrest warrants will be issued if the party or its agent fails to file an affidavit containing the name and description of the party at whose instance the warrant would be issued, as well as the nature of the claim or counter-claim, and the name and nature of the property to be arrested. The procedure begins with the filing of the suit in front of the Court and the payment of the Court fee. So, in order to file an application for a ship's arrest, the applicant must first initiate a suit by paying a Court fee. After paying the court fee, the applicant must file the Plaint along with other relevant documents in the Court's section office, and the arrest application must be filed in the Court. The issue will then be added to the cause list under the application heading the following day. If the Court determines that the matter is urgent, it will prepare a supplementary cause list and hear the case on that day. 

An ocean bill of lading is a document that is required for the shipment of goods across international waters. An ocean bill of lading serves as both a receipt from the carrier to the shipper and a collection document or invoice. The contract is a legally binding document between the shipper and the shipment's carrier. A bill of lading is a legal document or contract between a shipper and a carrier that specifies the type, quantity, and destination of the goods being transported. When the goods are delivered to the predetermined destination, the bill of lading serves as a receipt of shipment. There are various types of bills of lading, each with its own set of rules and regulations.

Court usually accepts jurisdiction over the substantive claim once the vessel has been arrested. However, the Court may refrain from adjudicating the substantive claim if any agreement of jurisdiction stipulates for foreign jurisdiction. In case of pendency of maritime arbitration, court maintains the arrest order for the purpose of security and stays the substantive suit.

A bill of lading will typically include the shipper's (consigner's) and receiver's (consignee's) names and addresses, the shipment date, quantity, exact weight, value, and freight classification. In addition, a detailed description of the items is provided, including whether they are classified as hazardous, the type of packaging used, any special instructions for the carrier, and any special order tracking numbers.

Ship or vessel arrest refers to the civil procedure in which a ship is arrested by a court and detained under the jurisdiction of the relevant government authority until or unless maritime claims associated with the vessel are satisfied. Arresting a ship can be done for a variety of reasons, including cargo damage, collision damage, securing a maritime lien, or unpaid pilotage or towage (Captain Md Mobarak Hossain vs MT Dolores and others, 47 DLR 80).