The moot question in this case as to whether notice issued under section 120 of the Income Tax Ordinance, 1984 pursuant to the audit report of the concerned Local Office of the
Comptroller and Auditor-General of Bangladesh (CAG) is lawful or not and whether the Comptroller and Auditor General has any jurisdiction to direct any of his officers to audit tax receipts or refunds.

In view the facts and circumstances of the case it is found that the trial court was correct in its decision
convicting the appellant and subsequently High Court Division affirmed the same and we also give our opinion that the appellant was rightly found guilty by both the courts below but we think that justice would be made if the sentence of death is commuted into imprisonment for life

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