A Supreme Court lawyer, Jewel Azad, has filed a writ petition challenging the legality of a newly issued ordinance that dismantles the National Board of Revenue (NBR) and the Internal Resources Division (IRD) to form two new entities—the Revenue Policy Division and the Revenue Administration Division. Filed on Saturday, May 17, the petition may be heard this week by a High Court bench comprising Justice Fatema Najib and Justice Shikder Mahmudur Razi.

The ordinance, issued on May 12, 2025, under the title Revenue Policy and Revenue Administration Ordinance, outlines that the newly formed Revenue Policy Division will monitor tax laws and collection trends, while the Revenue Administration Division will carry out core revenue collection duties.

Jewel Azad argues that the ordinance conflicts with Articles 26, 29(1), and 31 of the Constitution, which safeguard fundamental rights, equality in public employment, and legal protection. The petition seeks a ruling asking why the ordinance should not be declared unconstitutional and legally invalid. It also requests a stay on the implementation of the ordinance while the matter is under judicial review.

The petition points out that stakeholders were not consulted prior to the ordinance’s issuance, and that the original 1972 Presidential Order that created the NBR was repealed without due legal process. According to Azad, such significant reform required broader stakeholder involvement and transparency, including publication of proposed reforms previously submitted by relevant parties.

He further warns that senior positions in the new divisions are likely to be filled by bureaucrats from the administrative cadre, potentially sidelining experienced NBR officials—contradicting the constitutional guarantee of equal opportunity in public service. The law secretary and finance secretary have been named as respondents in the petition.