Tax Evasion Case Verdict: Does It Open the Way for Trying All of Yunus’s Misdeeds?

The High Court Division of the Supreme Court of Bangladesh delivered a historic verdict last Thursday. The High Court discharged two separate rules questioning the validity of the National Board of Revenue’s (NBR) income tax demand of over BDT 666 crore from Grameen Kalyan, an organization founded by former Chief Adviser and Nobel laureate economist Dr. Muhammad Yunus. As a result, all legal barriers have been removed regarding the institution’s payment of the tax determined by the NBR for five assessment years—from 2012–13 to 2016–17. A High Court bench comprising Justice Md. Mozibur Rahman Miah and Justice Rezaul Karim delivered this judgment yesterday. Following the verdict, state prosecutors stated that Grameen Kalyan must pay BDT 666,91,52,370 in income tax.

The significance of this verdict is multifaceted.

First, this judgment has once again proven that no one is above the law. A wrongdoer may influence the law and the judiciary temporarily, but not forever—this verdict is the latest example of that truth. Yunus did not pay this tax during his one-and-a-half-year tenure in power. Instead, attempts were made to waive the tax via an executive order. Under the influence of Yunus’s close associate Asif Nazrul, this tax case was swept under the rug. However, no matter how hard one tries to cover up the truth, it will eventually come to light. Through this judgment, the court unveiled the truth.

Second, this verdict demonstrates that the current government believes in the rule of law and the independence of the judiciary. The government does not interfere with the courts—unlike the Yunus administration. Had the government intervened in judicial affairs, it might have shown deference to Yunus by waiving the tax through an executive order. But the government remains steadfast in the principle that everyone is equal in the eyes of the law. Consequently, the judicial proceedings operated independently, and justice was served.

Third, this judgment makes it clear that Dr. Yunus is not a law-abiding citizen. Had he been a law-abiding individual, a tax evasion case would not have stretched this far. This verdict proves that Dr. Yunus is self-serving, breaking the law for personal gain.

Therefore, this verdict brings a logical public demand to the forefront: an independent investigation and trial regarding all the misdeeds committed by Yunus and his advisers during his administration. Investigating the offenses committed by him and his advisers over those eighteen months is now an urgent necessity.

After Dr. Yunus assumed office as Chief Adviser, various Grameen-affiliated institutions began receiving government approvals and privileges. During the interim government's tenure, these entities obtained registration, permits, tax exemptions, and several other benefits. Among these was the approval of a private university named "Grameen University" in Dhaka. Additionally, Grameen Employment Services received a manpower export license, and Grameen Telecom was granted permission to launch a digital wallet.

There are serious allegations that critical laws were violated in granting these approvals. Following this verdict, the public expects the present government—committed to the rule of law—to swiftly review these decisions.

Furthermore, Grameen Bank's tax was waived, and the government's shareholding in the bank was reduced from 25 percent to 10 percent. Questions about transparency have also arisen regarding the swift dismissal of labor law violation and money laundering cases pending against Dr. Yunus and his associates. The nation expects the present government, in the national interest and as part of its zero-tolerance policy against corruption, to scrutinize the transparency and legal validity of these actions.

Just three days after Dr. Yunus assumed office as Chief Adviser on August 8 last year, a Dhaka court acquitted him in a money laundering case. Furthermore, a day before taking his oath, a court acquitted Yunus and other Grameen Telecom directors who had been sentenced to six months' imprisonment for labor law violations. It is necessary to evaluate to what extent these judgments were delivered within legal bounds and how much was an abuse of power.

During Yunus’s governance, severe allegations—including constitutional violations and serious criminal offenses—were brought against his administration.

While keeping the Constitution intact, Yunus issued a Constitutional Amendment Order that was never ratified by the current parliament. The Law Minister characterized this order as unconstitutional. Speaking in the National Parliament, the Law Minister stated that the interim government had no jurisdiction to issue such an order. The Home Minister declared in Parliament that this order was a document of endless deception by the interim government. Constitutional expert Shahdeen Malik also described the order as a violation of the Constitution.

The former President stated that he was coerced into signing this illegal order. Considering these statements together, it is preliminarily established that the head of the interim government committed constitutional violation and contempt. For this reason, an independent commission must be formed to investigate these constitutional violations.

Under the Yunus administration, state-sponsored mob violence stripped citizens of their fundamental constitutional rights under Articles 27 (equality before the law), 28 (non-discrimination on religious grounds), 31 (right to protection of law), 32 (protection of life and personal liberty), 36 (freedom of movement), 37 (freedom of assembly), 39 (freedom of thought and conscience), 40 (freedom of profession or occupation), and 41 (freedom of religion).

The Yunus government barred numerous individuals from entering their workplaces without any legal basis. Teachers, civil servants, journalists, and professionals across various sectors were prevented from carrying out their professional duties, violating Article 40 of the Constitution. Article 40 states that subject to any restrictions imposed by law, every citizen shall have the right to enter upon any lawful profession or occupation, and to conduct any lawful trade or business.

In direct violation of this article, mob forces backed by the Yunus administration attacked commercial establishments, and factory arson and looting occurred with government patronage. Property was seized and bank accounts were frozen without trial, further violating Article 40.

Attacks on newspaper offices, intimidation, assaults on journalists, and interference with their professional duties were daily occurrences under Yunus’s rule. Freedom of expression was severely suppressed during his tenure.

It is now a recognized fact that Yunus and Nurjahan bear responsibility for child deaths caused by measles. Under Bangladeshi law, a death resulting from gross negligence, reckless behavior, or irresponsibility by an individual or institution constitutes negligent homicide, even if there was no direct intent to kill. Under Section 304A of the Penal Code of Bangladesh, causing death by a rash or negligent act is treated as culpable homicide not amounting to murder. Due to extreme negligence on the part of Yunus and his favored health adviser during their time in power, child measles vaccinations were halted. This constitutes severe negligence and a criminal offense. Child fatalities from measles have now crossed a thousand. Cases must be filed against Yunus and Nurjahan for this reason.

Additionally, specific corruption allegations against all of Yunus’s advisers have been submitted to the Anti-Corruption Commission.

The current government believes in the rule of law and justice, maintaining a zero-tolerance policy against corruption. Therefore, to prevent corruption and establish the rule of law in Bangladesh moving forward, a thorough investigation into the allegations against Yunus and his government is necessary. The verdict in the tax evasion case against Yunus has given people hope. The nation expects that following the path shown by this judgment, all misdeeds of the Yunus government will be thoroughly investigated.

Audite Karim: Writer and Playwright

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