Legal Response Procedure to ACC, NBR, and CIC Joint Notice in Bangladesh

Responding to ACC/NBR Money-Laundering Notices

When served with a notice by the Anti-Corruption Commission (ACC) and tax authorities (NBR/CIC) under the ACC Act 2004 and the Money Laundering Prevention Act 2012, one must act carefully and promptly. 

Under Section 26 of the ACC Act 2004, the ACC can order any person to submit a statement of assets if it believes some property is beyond legal income

• Importantly, failure to comply (or giving false information) under this order is a criminal offence punishable by up to 3 years’ imprisonment or a fine
• Likewise, the Money Laundering Act penalizes laundering proceeds of crime with 4–12 years’ jail and heavy fines (twice the value of the property)

. Thus, first steps should include:

• Review the notice and legal basis. Identify exactly which sections of law are cited. For example, an ACC notice typically cites ACC Act s.26 (declaration of properties)
• The Money Laundering notice may allude to MLPA s4 (defining the offence and punishment) or related provisions.

• Gather documentation and evidence: Collect all records proving the legitimate source of any questioned asset: bank statements, contracts, investment documents, audit reports, etc. Also compile the tax returns and wealth disclosures. If the issue involves tax evasion, consider voluntarily rectifying filings or settling any outstanding dues with the NBR (e.g. under any available disclosure scheme). Administratively resolving tax issues first can strengthen party’s position.

• Prepare a formal written reply:  Under ACC Act s.26, the notice will specify a deadline (often 7–15 days). Submit a careful wealth statement and explanation by that deadline. Cite the law where relevant: for instance, note that you are complying with ACC Act S.26’s requirement to furnish information. Ensure all figures are accurate, as giving false statements can trigger penal provisions. If the party believes that the ACC’s grounds are unfounded (e.g.  they have legitimate income sources), consider including that explanation and citing supporting documents.
• Exercise the right to be heard: The ACC Act guarantees that if the Commission “considers it necessary to hear” a person in an inquiry, that person “shall be given a reasonable opportunity to be heard”

( If the ACC initiates a hearing or interview, the party should attend with legal counsel and present evidence and arguments. Record their questions and your answers carefully. Cooperating during the preliminary inquiry can help resolve misunderstandings early.)

• Challenge unlawful procedure if needed: If the notice or investigation appears baseless or procedurally improper, you may file a writ petition in the High Court Division under Article 102 of the Constitution to protect your rights. Courts have intervened when ACC or investigating agencies act without cause. (No specific citation, but this is an established constitutional remedy.) Meanwhile, it is often safer to comply with legitimate orders while disputing any overreach through the courts.

Appeal Rights and Escalation

1. If the ACC proceeds to file charges or if the party is arrested/tried, note the appellate path: offences under the ACC Act and the Money Laundering Act are triable by Special Judges (under the Criminal Law Amendment Act 1958). An appeal from a Special Judge’s judgement lies to the High Court Division

 In other words, if convicted, the party can appeal to the High Court (Division) on facts or law. If the High Court’s decision is adverse or if procedural relief is needed (for example, if bail was denied), the party may further seek leave to appeal to the Appellate Division of the Supreme Court (e.g. by a special leave petition under Article 136 of the Constitution). The government may also appeal an acquittal by a Special Judge. 

In practice, this means any judicial order (conviction, acquittal, or bail order) can ultimately be reviewed by the Supreme Court’s Appellate Division, although only on points of law after High Court proceedings.

Expected Timeline

There is no fixed “quick” timeline for such cases; they often take years. Under ACC rules (not statutory deadlines), a preliminary inquiry should be done in up to 75 days and a full investigation in up to 270 days

. After that, if a case is filed, trial in a Special Judge’s court may stretch over 1–3 years (due to backlog). Appeals to the High Court and then to the Appellate Division add further years. For example, TBS reports that pending ACC inquiries and investigations routinely exceed these deadlines

 The Money Laundering Act also allows courts to freeze and attach assets; if that occurs, you can apply for return of property within 30 days (MLPA S15) and the court must hear objections promptly

In sum, while the ACC Act aims for prompt initial inquiry, the full process (reply, investigation, trial, appeals) generally spans several years.