buisness plan for kabar

8/14/2019 Buisness Plan for KABAR

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SUMMARY

Our basic business idea is Graveyard, which we will try to keep the last memorandum of the late

people and provide the necessary service according to the rules of Islam and create a non-profitorganization named PEACE GARDEN. Our main concern for building a graveyard is to help

the government to satisfy the growing demands of permanent graves and go green by building a

beautiful garden around the graveyard. Our basic product will be the grave we are selling

permanently to the people of high and middle income level. Doing a survey for the partial

fulfillment of our product research we found different positive and negative opinion and

preference of the customers. For our market potentiality we are using direct marketing,

interactive marketing and public relation. According to our state of industry we have

approximately 2 crore people of different multi-religions, race, income and culture in Dhaka city.

There are two type of graveyard in the industry which is private and public and we are

competing with public graveyards. From the current view, there is no space left for eternal rest

for majority of the people living in Dhaka city in five government graveyards and twelve private

small graveyards in old Dhaka. The space crises are due to heavy influx of citys Muslim

population and corresponding increase in the number of deaths. Because of the shortage of

graveyard, people are still bargaining to buy space for graveyards by paying money more than

five to six times higher. To full fill this need we are providing approximately 600 graves in

Ashulia. Our funding will be arranged by bank loan and from the management body of the

company. We targeting to reach in the break even within 3 year and our projected sales will be at

least 320 grave plots. After reaching the break even we will start incurring profits with which we

can pay off the interests on the bank-loan. We have given our all-out effort to design a

successful business plan and we think we have done our job as well. As a part of our business

plan we have designed an exit strategy for our business and that is to sell the property outright.

An explanation of our exit plan is given in the exit plan part as well.


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OPPORTUNITY

Research and Potential for Profit

By looking at all the environmental factors and demand of graveyard in Dhaka city, we can

assume that our business will be very profitable. According to the DCC estimation about 100

bodies are buried a day in all the five city graveyards. So, for 80/100 dead bodies are requiring

burial every day in the metropolitan area and to meet immediate needs at least 3 / 4 new

graveyards are required. But as per Shariah Law, the burial space should not be brought

permanently (Exhibit-1).

Moreover, the space in Dhaka is significantly decreasing in comparison to the burgeoning

population. So, it will be difficult for us to accommodate more bodies in future, if the purchase

of burial space is not stopped. Because of the shortage of graveyard, some people are still

bargaining to buy space for graveyards by paying money more than five to six times higher. On

the other hand, if you look at Banani graveyard, you can get the idea that it can at best provide

for only 500 graves. It also stands for the reason that this 7 Bighas of the land will be entirely

insufficient for the burial needs of the city beyond a few years, the other city graveyards having

been entirely filled up.

After going through all the researches, we can assume that roughly 25551500 crore taka will be

spent on our graveyard service. We can hope after ten years or earlier if we sell 550 plots at a

rate of at least 1.5 lakh, we will earn a gross income of 1921655.

Break-Even: after the sale of 320 plots we will achieve our break-even. For calculation see

appendix.


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THE SERVICE

Since there are mainly five graveyards in the Dhaka city which are maintained by the

government, it is seen that the graveyard area was beautifully designed by the earliergovernments not only after the birth of Bangladesh but also in British era. The grave plots are

divided into many groups like martyrs, intellectuals, high government official and for common

people including rich and poor. It is seen that only some important person belonging to the

government are given full care of their graves. The ordinary ones are filled up every six months

and most of them are washed or bushes have grown. Sadly to say no one cares for the graves. By

looking all at this and going through our primary survey (Exhibit-2), we found that people want

some change. They would like a graveyard which is green that has a beautiful garden, peace and

quite in Asulia. Since it is just 45 minutes drive from the city, we have decided to give

transportation service which will provide transport for the dead body and people visiting the

graveyard. Just like the government graveyards we will have about 3 acres of land surrounded by

a wall with a beautiful gate. As we have named our graveyard Peace Garden the grave will look

a place of rest. Our graveyard will include-

1) Mosque- people from the locality and outside can attend their prayer 24 hours a day

2) Washroom- a place for washing the dead and the nearby Muslims attending their prayers

3) Ablution and toilet- a clean environment for everyone

4) Space for Janaja- the place where the final Salat for the dead

5) Fountain and a pond- It will be in the middle of the graveyard to enhance the beauty

6) Lamp posts- To light up the graveyard at night

7)Benches- there will be number of benches around the graveyard so that visitors can take

rest.

8) Tree- a tree plantation programme will be held to go green

Having all these in mind our service will be unique compared to other graveyards. We are not

only providing a service but also encouraging the government. (Exhibit-3).


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MARKET ANALYSIS

According to our primary research (Exhibit-4) and surveys (35 questionnaire), we have found

that there are about 18 people who are already at hand with cash to purchase our service. Thecustomers who her interested to buy our service are mentioned below:

Serial Number Name Purpose of purchasing

1 Ziaul Haque Mainly for family reasons

2 M. Kamruzzaman Thinking about my future

3 Md. Aftab Uddin Russel No special reasons/no land in village

4 M Sabbir Alam Necessity for family protection

5 S. M. Abu Munir No special reason/ its necessary

6 Md. Mofassel Hossain For a permanent place

7 Mizanur Rahman Bury family in a sound place and

clean environment

8 H.M. Ziaual Hasan For getting a permanent place

9 Tasbee Mahbub Important for family perspective

10 Mizanur Rahman For family reasons

11 Md. Ayub khan Chowdhury For permanent memorandum

12 Numan Mahmud For my family security

13 Nisher Istiaq For getting a sound place for family

14 Dr. Mohammad Babul Hasan Excellent facilities compare to govt.

15 Kazi Shibli Sadique To see the grave over a long time

16 Tarikul Islam Visit the place time to time

17 Reaz Taher It is a away from Dhaka

18 Dr. Md. Arifuzzaman A lot facilities


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Market size and customer

After our survey of 50 people we have found that people whose monthly income ranges from

12,000tk 15,000tk are interested to buy grave yard in the next 3 years. They also mentioned

(un-officially) with their small income they have backup money to buy graveyards for their

family.

On the other hand, before our survey our main target was people whose monthly income was

over 50,000tk. But most people are too reserved in opening their income record. A country like

Bangladesh is very natural. So digging in Transparency International Bangladesh, we have found

only 3984 officially paying tax over 50,000tk in Dhaka city (Exhibit-5). So we have targeted

these people as our potential customers for our graveyard. We believe these people falling in the

high range of income will have zero hesitation in purchasing our service.

Although our target market size is very small we believe we will be also successful in targeting

other low income level people because the demand of the market is high and supply is low. This

was shown from the primary survey that 85% people are interested to purchase private graveyard

for their family. With our value proposition of private graveyard, our primary survey proofs that

people of low income are very concerned about their future security of their family.

Market Location

Our main concern for building a graveyard is to help the government to satisfy the growing

demands of permanent graves and go green by building a beautiful garden around the graveyard.

Our demand is also to see the betterment of Dhaka citizen. As a result, our market will be in the

boundaries of Dhaka city.

As there is no space left and recently government has some plan in increasing the Banani

graveyard and two new projects in Dhaka (Exhibit-6), people are complaining the waste of

metropolitan area. Also land per khata cost over 60 lac. Furthermore the two new projects will

cost Tk 82.53 crore and Tk 33.62. In contrast, if Government funded three times less outside

Dhaka, it can build a great planned graveyard. That is way we want to build a planned graveyard

at lower cost.


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If we are successful in establishing a planned graveyard in Asulia area for the inhabitant of

Dhaka city, we believe Govt. will reach out its hand for further development to us.

Although out target market and reaching to them will be in the hospital, residence and office

area, we will also promote our service in Asulia.

INDUSTRY ANALYSIS

The current population of Dhaka is approximately 2 crore people. It consists of people from all

spheres of life having different class of people, multi-religions, race, income and culture.

At the moment, there is no space left for eternal rest for majority of the people living in Dhaka

city in five government graveyards and twelve private small graveyards in old Dhaka

(Exhibit-7). The government graveyards are in Banani, Jurain, Mirpur, Azimpur and Uttara. The

space crises are due to heavy influx of citys Muslim population and corresponding increase in

the number of deaths. Although the total population does not consist of Muslim population, in

average, daily about 101 bodies are buried and 3/ 4 new demanded everyday. This means about 6

burial places are required which are divided among the 17 graveyards around the Dhaka city.

This is a huge number compare to only few grave yards in the city.

The total capacity of seventeen graveyards is around 13,622. But only 5 government graveyards

are open for the local people. The rest are divided among different groups such as the

Bangladesh Army and decedents of Nawab in old Dhaka. Also some spaces are reserved for

special people like the freedom fighters, high government officials etc.

So we can clearly understand that the demand for graveyard is massive. This is way the

government has recently decided that the graves have to be reused within 8-12 months against

normal gap of 2-3 years. According to Assistant Social Welfare Officer, Area-1(Exhibit-8),

some graves are reused with medicines within six months.

For these reasons, the purchase of permanent burial space for the dead and advance reservation

by the rich whose numbers have greatly swollen during the last 2 decades. Again space for

common is shrinking. Because the government has stopped selling space for permanent graves,

the rich are always on the hunt for buying graves 6-8 times the original value.


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Now looking at the industry we have found an opportunity to help the society and our

government to come up with a solution as a non-profit organization to fulfill the existing demand

and build a planned graveyard just outside Dhaka at Asulia. Because some private burial areas

within residential areas are making the atmosphere filthy and alarming to health, the government

and people demand for new planned graveyards outside the city. According to the report

published in Daily Ittefaq on Feb 26, 2008 (Exhibit-9) the land in Dhaka city is very expensive

and is not all tenable from long term perspective. The newspaper suggests that building a

graveyard outside Metropolitan area and sell plots is the best decision.

So we will build a planned graveyard having the capacity of 550 permanent graves and 50 graves

for the local villagers in time slot of 15 years. The 50 graves for the villagers will be only for 12-

14 months.

The social factor including economic factor and political factor to build a graveyard is very

crucial.

Social factor- building a grave yard as a private organization is very challenging. As

Bangladesh is a Muslim country, people are very emotional and conservative. No

Muslim would take it as a green signal that we are providing social service in the

name of huge profit. So we must clearly notify that it is strictly Non-profit

organization and the most of the revenue will be taken as a charity for the future

purpose.

Political factor- the number of Rich people in Bangladesh especially in Dhaka city

like to show power and threats to gain advantage over something. The change of

government may cause bureaucracy and may change rules and regulation.

Economic factor- this varies from year to year. The cost of burial may be one at

present which may change after 5-10 years according to recession and inflation of acountry.

With all these in mind the industry looks profitable and as a non-profit organization, we can

serve the society and government. We will not only be appreciated by the people but as a Muslim

believer, we will be appreciated by Allah, the Merciful.


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COMPETION ANALYSIS

There are mainly seventeen key players in Dhaka city which maintain graveyards for nearly 2

crore people. The requirements for these players are 101 graves everyday and 3/4 newgraveyards are raising daily. Our competitors are mainly divided into two categories.

a) Big Players

b) Small Players

Direct Competitions (Big Players): Dhaka City Corporation maintains five burial grounds for

Muslims in the city. These are:

1) Azimpur Graveyard- It is one of the oldest graveyards in the city. It was officially

recorded since 1850, which covers 32 acres of land.

2) Mirpur Graveyard- It consists of 65 acres of land, which is one, the largest in the city.

This graveyard is divided into several exclusive zones like Shaheed, Freedom fighters,

intellectuals and common for every citizen in the Dhaka city.

3) Jurain Graveyard- it consists of 10.1 acres of land that is very affordable price and

attracts many citizens.

4) Banani Municipal Graveyard- It consists of 4.5 acres of lands which is very small

compare to other graveyards in the city.

5) Uttara Graveyard- it consists of only 0.5 acres of land. This has been built to target the

inhabitants of Uttara which has the biggest population in the country.

Direct Competitors (Small Players): there are also some private graveyards which are kept

limited for certain number of citizens.

1) Bangladesh Army Graveyard (Banani): Bangladesh Army maintains its own

graveyard for the staffs and their families in North of Banani graveyard.

2) Puran Dhaka Graveyard: there are twelve burial places at Champatali, Begum Bazar,

Bechram Dewry, Bangshal, Agha Masih lane etc. These are mainly for people of old

Dhaka and decedents of Nawab family.


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Future Competitors: The DCC has drawn schemes for more burial grounds in the city, which will

be established within two years in Dhaka city. These are:

1) Aftab Nagar- It consists of 25 acres

2) Badda: it also consists of 25 acres

3) Goran: it is the same as Badda and Aftab Nagar like 25 acres.

4) Mirpur (Mukti Puranbasan Sangsha): it will be 23.23 acres

MARKETING PLAN

Marketing Mix:

According to our product we are giving the priority of the preference of the customers. For our

marketing strategy we have conducted a market research. We have developed a questioner and

conducted an interview with different level of people according to the yearly income level, test

and preference. We received 35 responses in our survey and for that we found 50% percent

positive response and some people are also interested to buy the service immediately (exhibit-4).

After the research we developed our product, price, place and promotional mix.

Promotional Mix:

As a promotional strategy, we can follow three steps:

Direct Marketing: we can go one-to-one meeting like promotion through IMAMS and

ALEEMS by going to the targeted people directly and announcing through the mosque on five

times of Salat. On the other hand, we can make a contact with different insurance companies

which will be much suitable for promotion.

Interactive Marketing: here, we can open our Internet web site, where we can promote ournew offers and places and also our product description along with service. We can also use direct

mailing to communicate with most regular customers and can build awareness. This promotional

strategy of contacting with customers through email is our strong priority because we are

basically targeting higher class and higher middle class people.


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Public Relation: To create relation with public, we will be arranging WAZH MAHFIL Seminar,

donating accommodation and money to the poor people. It will be an effective way to make

awareness and build up a positive relationship with people; we can spread the Islamic message

through educated and knowledgeable TABLIC team. Also we will conduct tree plantation

programme with different schools as a sign go green. Milestone College has already agreed to

give us a hand.

Pricing Policy:

Product Pricing: According to the rule of DCC, we will be able to use only 3 Bighas. In this

each Bighas of land we will be able to build 200 graves. After identifying our target market and

their income level, we estimated yearly income about 6 lakh taka. The duration of each grave is

15 years. According to the Government Policy, for 10/15/25 years, the pricing is 75000 taka (10

years), 1, 50,000 taka (15 years) and 2, 00,000 taka (25 years). By measuring our target market,

our pricing will be 1, 00,000 taka (15 years) because of the expenditure of the graveyard we are

including-

1. Cost of Plot,

2. Cost of Boundary,

3. Cost of Mosque,

4. Cost of Graveyard Maintenance,

5. Expenditure of Manpower,

6. Plantation and

7. Promotional Expenditure.

Additional other service costs are also included like IMAM and MUAJJIM Hadia because it

will also be collected as expenditure from the people. And, the Hadia price will be around 3000

to 5000 taka per month.

Facility Location:

As there is no space left and recently government has some plan in increasing the Banani

graveyard and two new projects in Dhaka (see appendix), people are complaining the waste of

metropolitan area. Also land per khata cost over 60 lac. Furthermore the two new projects will


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cost Tk 82.53 crore and Tk 33.62. In contrast, if Government funded three times less outside

Dhaka, it can build a great planned graveyard. That is way we want to build a planned graveyard

at lower cost.

If we are successful in establishing a planned graveyard in Asulia area for the inhabitant of

Dhaka city, we believe Govt. will reach out its hand for further development to us.

In Asulia we have selected 3 Bighas land 10 minutes drive from the main road at Haji Para. The

location had access to road, water and electricity. The local villagers are very happy to have a

graveyard in their area because we are giving 50 grave plots to them.

Product and Service:

Basically, according to our business criteria, the main product is the graveyard. With this we are

providing additional services. These are:

1. Mosque Facilities,

2. Body Carrier,

3. Water Supplier,

4. Ablution and Toilets,

5. Washing Space for Body

6. Space for JANAJA and

7. Transport Service

Having all these in mind our service will be unique compared to other graveyards. We are not

only providing a service but also encouraging the government.

MANAGEMENT TEAM

Our team of management is full of talent. We have all NSU graduates with various experts from

different background to enhance the business plan. We have students of financial, marketing and

human resource management. The CVs of these people are given in the Appendix.

Legal and Administrative Information

Trustees M Nahid Kamal


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Maruf Hossain

Emran -Ul-Haq

Asif Iqbal

M. Safat Morshed

Md. Hassan

Registration Applied for registration (See Exibit-10)

Principal Address Uttara, sec-6, house-46

Auditors Asif Iqbal

Md. Hassan

Bankers BRAC bank, Tongi Branch,

Mymensing Road

DELIVERY PROCESS

After being contacted by the deceased family members or relatives, our representatives will go to

the deceased place with the Green form which is our Registration form (Exhibit-11) and that

has to be filled by the deceased family. After the procedures of registration, our representatives

will contact with the office and then our staffs will go to the deceased house with the things that

would be needed. Our service and delivery process includes the followings


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Bathing the Deceased: Among our staffs, we have washers who perform the bathing of the

deceased. We have both male and female washers who perform the bathing activity

according to the gender of the deceased.

Enshrouding the Deceased (Kafn): After bathing or ghusl, our people will also wrap

(takfeen) the body of the deceased with Kafn and then make the corpse prepared for the

funeral prayer (Janazah).

Funeral Prayer (Janazah): We will also send a Funeral Director (Imam) to operate the

funeral prayer. If the deceased family wants to arrange the funeral prayer in their local

mosque or other place, we will also assist them to properly arrange the funeral prayer.

Funeral Procession: As the part of our funeral procession, we will send a mini-truck as bier

and bus to transport the people attending the burial process.

Burial (Dafn): After the regristration of the grave, our grave diggers will dig a grave at the

particular place that is bought for the deceased to be buried. Our Mowlanas will dictate the

burial process in a religious manner.

Maintenance: Maintenance of the grave is another service provided by us. If we are paid,

then we will plant flower trees according to the deceased or his/her familys wish.

These are processes that we will follow to serve our customers. And we are optimistic that we

are able to provide them a peaceful funeral for the deceased.


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FINANCIAL PROJECTION

Sales / Service Price:

Our grave plots will be sold at a rate of Taka. 1lacs (100,000/=). The rate at which the

government graves are sold is taka. 75,000/=. We are charging only taka. 25,000 more because

of all the value-added services which we will be providing. . . . .

8. Mosque Facilities,

9. Body Carrier,

10. Water Supplier,11. Ablution and Toilets,

12. Washing Space for Body

13. Space for JANAJA and

14. Transport Service

Having all these in mind our service will be unique compared to other graveyards

Customer Projection (in first 2 years):

The people who pay tax up to 5000 taka, the number are 211,802. Above 5000 taka up to 15,000

taka, it is only 31,929. Between 15,000 and 30,000, there are only 12,265 tax payers. Above

30,000 up to 50,000, only 4,937. Only 3,984 people pay tax for more than 50,000 to a maximum

of 100,000

These 3984 people are the customers who we will pursue in the first 2 years of our business as

they are the ones who have the highest probability of purchasing our graves at the shortest

possible time. These people will be interested to purchase our graves instead from the

government because of three main reasons:

1. Our competition: According to govt. rules nowadays the graves cannot be purchased

permanently and are reused. But a section of corrupt officials are taking bribe from rich


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people to bypass the system and sell the plots on a permanent basis to these rich people at

a much higher price.

2. Our value-added services: The govt graveyards are in very poor conditions with no

visible initiatives undertaken by govt to beautify the place not to mention the rampant

theft of dead bodies by grave robbers makes security a grave issue. We will provide

excellent security services in our graveyard in addition to a clean and beautiful

environment that makes it look like a park.

3. Pricing policy: A govt grave priced at tk.75,000 plot is sold at tk.600,000 to bribe giving

rich people. Whereas, our plots can be purchased permanently only for tk.100,000. So we

are confident we can attract customers with having to pay no hidden charges.

Initial Cost of the project:

Our financial estimates have yielded a fixed initial cost of taka.25, 551,500 (2 crores, 55 lacs, 51

thousand & 5 hundred). This projected price includes the costs incurred to setup the graveyard

along with all the extra services that we are offering.

Required Investment:

The total money that we will use as start-up will come from two places. Firstly, we will take a

bank-loan totaling Tk.1.5 crores. The rest will come as equal payments of Tk. 20lacs from each

of our six business partners totaling Tk.1.2crores. We expect to make break-even within three

years after which we will start incurring profits with which we can pay off the interests on the

bank-loan.

Break-Even:

We have come to the conclusion after the financial analysis (see appendix) that we can achieve

break-even within 3 years of starting the business if we can sell at least320 grave plots. Given

the current market demand for and supply of burial graves we are confident enough to support

this break-even.

Sensitivity Analysis & Risk Factors:


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For the sensitivity analysis and risk factors we are assuming some variables. . .

1. Economic Recession: If the economy is hard hit by the recent world recession and

peoples disposable incomes are severely reduced then our target market customers might

be hesitant to purchase the grave plots. As a result of which we might not make it to our

break-even point.

2. Market Penetration Rate: Similarly if we underestimated the time to penetrate our

target market then we might have a time lag before we reach our estimated break-even.

In the event that the best-case scenario becomes true then we will have not only achieved break-

even but also incurred profits within the first three years of running the business.

However, if the worst-case scenario comes to pass and we are to find it very hard to maintain

funds for maintenance of the graveyard then we have no option but to revert to our exit plan.

EXIT PLAN

Best Case Most Likely Worst Case

320 Plots sold

350 Plots sold 290 Plots sold


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"Begin with the end in mind" says Stephen Covey in his book, The Seven Habits of Successful

Living." Those who have created a successful business know it does not happen without

planning, hard work, and a little luck. Yet most have no exit plan for leaving their business. The

truth is that most business relationships do not have happy endings. To have a successful

business, we also planned a business exit strategy for our graveyard.

The first and only obvious exit strategy came in our mind is to sell the property outright. We will

calculate the price at which we have to sell the property for in order to break even, including

paying off all closing costs.

Once that necessary price is set, we will look at the selling prices of comparable properties on the

market. If the market supports our price, we are hopeful that this exit strategy will work. Ideally

we will aim for being the lowest priced comparable property in the area. If we do so, we will be

successful in forecasting the price of the lands.

It may seem odd to develop a strategy this soon to leave our business. But for long-term plans of

a business, an exit plan should be ready. Thats why we have made our exit strategy as to sell the

property and we think this the finest possible way to leave the graveyard business.

Conclusive Remarks

Finally, we hope that our business will be successful if everything goes according to our plan.

Such as government support, financial projections, interaction with the target market etc. All of

us have given our all-out effort to make to our project prolific. We have tried in the finest

possible way to match our plan with the reality in case of financials and marketing strategies.Keeping the end in mind, we have developed an exit strategy which seemed as an obvious way

for us. InshaAllah we are optimistic that we will be successful in our business.\


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APPENDIX:

Exhibit-1


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(www.dcc.com/department/socialwelfare)

There is no space left for eternal rest for the majority of the people living in Dhaka city in the five

graveyards for Muslim burial. The space crisis is due to heavy influx of city's population and

corresponding increase in the number of deaths. In average, daily more than 100 bodies are

buried.

Another reason is the purchase of permanent burial space for the dead (also advance

reservation) by the rich whose numbers have greatly swollen during last 2 decades. The area

thus left for common burial is now so shrunk that the graves have to be reused within

8-12 months against normal gap of 2-3 years. Islamic Shariahdoes not encourage

permanent space in the graveyard.

Exhibit-2

From our primary survey we found that many people opt. for new graveyard out side the city.


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Internet Edition. May 27, 2008, Updated: Bangladesh Time 12:00 AM.

2 more new graveyards soon: DCC wakes up to burial space crisis

Sheikh Arif Bulbon (Staff Reporter)

Dhaka City Corporation (DCC) is going to open two new graveyards, as there is very little spaceleft for Muslim burial of the vast population of the city in the existing five graveyards, according

to the DCC officials concerned.

Presently, a grave is demolished in between eight months to a year for burial of another body,

although it is supposed to be excavated after two years for further burial, they added.

According to the DCC estimation, about 100 bodies are buried a day in all the five citygraveyards.

Humayun Kabir, a university teacher, who approached the DCC for buying a burial space, said,"There is no space for sale for burial anywhere in the graveyards in Dhaka ."

Exhibit-3


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Map of the Grave yard (service)

Exhibit-4

Preferred to Buy Within 3 Years

16.4

16.6

16.8

17

17.2

17.4

17.6

17.8

18

18.2

Yes No

Mesurement

NumberofPeop

Series1

Exhibit-5

Interview with revenue chief Abdul-Muyeed Chowdhury:


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Corruption has its roots in societal psyche

(excerpts from Daily Star, Dhaka, 30 April 1999)

Revenue chief Abdul-Muyeed Chowdhury sees solution in a social revolution to change the mind-set, the

culture of corruption - both in politics and bureaucracy. Revising the rates only won't do, nor will plugging

the loopholes in the system, he tells Toufique Imrose Khalidi in an exhaustive interview.

Abdul-Muyeed Chowdhury, the chairman of the National Board of Revenue, admits that there are corrupt

collectors as there are evasive payers. But the system has to keep going, he insists, because things cannot

be changed overnight. "Generally corruption has grown at an appalling rate in the government system. Tax

administration cannot be isolated," he says. "I know where the problems lie. The problem is discretion.

When you have discretion, you don't need to explain to anyone."

DAILY STAR (DS): Revenue collection seems to have been a problem these days. What is exactly

happening?

Abdul-Muyeed Chowdhury (AMC): Revenue collection is not a problem these days. Revenue collection

has always been a problem in Bangladesh. People in Bangladesh want to get everything for free. So it is

time to change that mentality. The problem is with the attitude and mentality.

DS: The tax evasion rate seems to be too high. A leading businessman told us in a pre-budget discussion

last year that the leakage could be as high as 500 per cent.

AMC: It's like fishing. The fish that got away is the biggest. I don't think it is 500 per cent evasion.

Definitely evasion is there. It is not only in terms of income tax, but also in customs, VAT. Out taxable

income is Tk. 60,000 per year. Anyone who makes Tk. 60,000 or more must pay taxes. You look at thesituation all around you. In Dhaka city, if we take a very conservative estimate, at least 10 lakh people

should pay income tax.

There is something called tax-payer's identification number. TIN we call it. There is a total of 677,678 TIN

numbers issued in the country. Of those, only 294,226 filed tax returns. Of this, 280,397 actually paid

income tax. People pay 100 taka, 500 taka, 1000 taka income tax, and their number is very large.

For example, those who pay tax up to 5000 taka, the number is 211,802. Above 5000 taka up to 15,000

taka, it is only 31,929. Between 15,000 and 30,000, there are only 12,265 tax payers. Above 30,000 up to

50,000, only 4,937. Only 3,984 people pay tax for more than 50,000 to a maximum of 100,000.

Exhibit-6

Internet Edition. May 27, 2008, Updated: Bangladesh Time 12:00 AM.


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2 more new graveyards soon: DCC wakes up to burial space crisis

Sheikh Arif Bulbon (Staff Reporter)

Some local influential quarters with the patronage of a ward commissioner grabbed

23.23 acres of land at the Mirpur graveyard in the name of Muktijoddha

Punarbashan Sangstha and the Government filed a writ with the High Court in this

regard, said the DCC officials.

Land acquisition process for new graveyards was going on in two areas of Dhaka

city- at Aftabnagar for 25 acres at Badda and at Goran Chatbari for 25 acres at

Mirpur. The two graveyards may cost about Tk 82.53 crore, they added.

The DCC submitted a proposal to the Planning Commission through the LGRD and

Cooperatives Ministry to develop four graveyards around Dhaka city. The Planning

Commission later suggested the DCC should again submit proposal for the two

graveyards. The DCC then submitted a project proposal last year involving Tk 82.53

crore for the graveyard at Aftab Nagar and Tk 33.62 crore for the one at Goran

Chatbari.


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Exhibit-7

from

ershad ahmed

to Nahid Tonmoy

date Mon, Nov 9, 2009 at 7:33 PMsubject Re: Information on graveyardmailed-by yahoo.comsigned-by yahoo.com

hidedetails 7:33 PM(23hoursago)

Dear Nahid,About graveyards in Dhaka the data were found in 2007 as follows: Azimpur (old)graveyard 32 acres and Azimpur new graveyard on 2.5 acres, Mirpur (martyrs,intellectuals and common) graveyard on 65.54 acres land, Jurain graveyard on 10.1acres, Banani graveyard on 4.5 acres and the Uttara graveyard on 1.22 acresland. Bangladesh army maintains a separate graveyard in banana. Land acquisitionprocess for two new graveyards land acquisition process was going on- one atAftabnagar Badda on 25 acres and the other at Goran Chatbari on 25 acres land.General conscientious on graves by majority Islamic Scholars (Hanafi sunni): Rectangular gravehole to be large and deep enough to completely conceal the body, prevent its odor fromreaching peoples, and to protect it from wild beast. There should be space around the body andtop surface should be level, if raised, earth not be more than 8 above the ground. Islam doesnot encourage cementing or masonry construction except putting a rock or wood to mark thegrave. IslamicShariah also do not encourage permanent space in the graveyard. The Islamicscholars are the right persons to give proper opinion and decisions on it.In general, 25 sft spaces are necessary here for a grave. For decorative masonry walls, I guessanother 5 sft additional space per grave to be added.Govt under present situation unlikely to allow private graveyard within the master plan ofgreater Dhaka city. Govt backed graveyards are maintained by the municipality. During Britishera, in Dhaka city, the collectorate issued many directives not to dig private graves in placesexcept Azimpur and Zurain graveyard, but, these directives were largely ignored by people.Many private graves/graveyard came up in the heart of the town such as Begumbazar,Hussainy Dalan, Azimpur Daira Sharif etc. Even today, it is heard, many bury their dead in theirhouse in old Dhaka.

For more info, I would advice you further to discuss with the relevant officer of Dhaka CityCorporation.

Best wishes, Ershad Ahmed


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Exhibit-8

Graveyard / Burial Ground

Dhaka City Corporation currently maintaining the following graveyards in different locationof the Dhaka City.

Sl Name &Location

Ward Zone Preservation Fee andOthers

Contact

01 Jurain

Graveyard

90 1 For 10/15/20/25 YearsRespectively

75,000/-, 1,50,000/-,2,25,000/- & 3,00,000/-

Registration fee- 20/-

Each Large Grave Digging 60/-

Each Borak Bamboo

25/-

Each Borak Bamboo Bugli 12/-

Each Mat 6/-

Each Medium GraveDigging 55/-

Each Borak Bamboo

18/-


Each Mat 6/-

Assistant SocialWelfare Officer,

Area-1.

01914346429


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Each Small Grave Digging 50/-

Each Borak Bamboo 12/-


Each Mat 6/-

02 Azimpur

Graveyard

62 3

As Above


Area-3.

9667866,

01720275128

03 Mirpur IntellectualGraveyard

10 7 As Above

Bamboo Fence -

Each Large Grave - 100/-

Each Medium Grave - 80/-

Each Small Grave - 60/-


Area-7.

Exhibit-9


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Exhibit-10


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Exibit-11

Peace GardenGreen FormPlease complete this form in CAPITAL letters.

It would be appreciated if this form could be brought to the

Cemetery prior to burial

Details of Deceased:

Full Name:

_____________________________________________________________________________

___

Gender: ________________________, Age (At the time of Death):

________________________

Date of Birth: _____________________________ (DD/MM/YYYY)

Place of Birth:

_____________________________________________________________________________

___

Date of Death: _____________________________ (DD/MM/YYYY)

Place of Death:

_____________________________________________________________________________

___

Details of Person Responsible for Burial:

Full Name:

_____________________________________________________________________________

___

Address:


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_____________________________________________________________________________

___

_____________________________________________________________________________

___

_____________________________________________________________________________

___

Contact Number: _____________________________, E-mail:

________________________________________

Relationship to deceased:

________________________________________________________________________

Proposed Burial Date: ________________________________ (DD/MM/YYYY)

Proposed Burial Time: ________________________________


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Declaration:

I confirm that I have read the detailed Rules and Regulations, a summary of which is given

overleaf, and have understood and agreed to abide by the same.

I am the next of kin of the deceased and / or have authority from the deceaseds family to arrange

the funeral. I confirm that I have explained to the deceaseds family the Rules and Regulations

for the Cemetery.

I will be responsible for all funeral expenses on behalf of the deceased and accept the full terms

and conditions of payment which have been explained to me.

I solemnly confirm the deceased died as a Muslim and believed in the:

Oneness of Allah

Absolute finality of the Prophet Hood of Muhammed Sm (i.e. no Prophet of any category will

be born after Prophet Muhammed Sm)

Four rightly guided Khalifahs: Hadhrat Abu Bakr, Umar, Uthman, and Ali Y

I confirm that the information contained herein and / or statements made are true to the best of

my knowledge and authorize the Trust to hold personal data supplied on this form.

Name: ________________________________________, Signature:

___________________

Date:

_________________________

Payment / Paperwork:

A cheque made payable to Gardens of Peace for the burial fees must be delivered to the

Cemetery Office, together with the Green Form or Form 101 (see overleaf), before the

burial can take place. Details of the current burial fees can be obtained from the Cemetery

Office.

A letter will be sent by post to the person responsible for burial, at the address given above, to

confirm details held on our records together with details of the exact location of the grave plot.


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For Office Use Only:

Receipt No. Cheque No. BurialPlot Id.

Area Row Number

Total (Tk.) Director

Summary of Rules and Regulations

The Rules & Regulations have been carefully prepared after balancing individual preferences,

Islamic Shareeah law and the need for safe, tidy grounds that would keep maintenance,

management and cost to the Cemetery to a minimum. A complete set of Rules & Regulations is

available for inspection at the Cemetery. A summary of the main points are given below.

The Rules & Regulations and any instructions that the Cemetery Staff may give must be

adhered to whenever you visit the Cemetery.

Visitors and users of this Cemetery are deemed to have read and accepted the Rules and

Regulations, which will be kept under review and may be changed without notice.

Children under 12 years of age are not allowed in the Cemetery unless they are

accompanied by a responsible adult. Children should be supervised at all times. This is

for their own safety.

Cemetery Staff and Management reserve the right to refuse entry into the Cemetery to

anyone where, in their opinion, it would not be appropriate to allow entry.

If required and paid for, a standard name grave marker of high quality will be providedby the Trust. Note that strictly in accordance with Shareeah, Quranic inscriptions will

not be included.


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All planting will be undertaken at the discretion of the Trust. The Trust reserves the right

to prune / cut down / dig-up / remove any of the plants / shrubs / flowers / trees at any

time, at its sole discretion.

Do not at anytime walk, jump over, or circumvent (tawaaf) or prostrate (sajdah) to any

grave; or laugh, make jokes, play songs or music; such acts are disrespectful to the

deceased, and despicable to Allah and sinful.

Please engage in offering salaams to the deceased, quietly reciting the Quran & Duaa

(supplication) to Allah, preferably facing Qiblah or remain silent by contemplating on

Allahs mercy.

Use of any sound systems (for the recitation of the Quran) must be kept personal or

audible to nearby individuals only.


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Important Notice:

It is very important that the time for the burial is kept. If for any reason there are any delays,

Please inform the cemetery in the first instance.

Within the grounds of the cemetery there is a stream, please refrain from standing / walking

Close to this. Please ensure that children are supervised at all times. This is for your and the

Childrens safety.

Standing nearby or entering the grave can be dangerous. Anyone choosing to do this does so

At their own risk.

The trust will not be responsible for any accidents occurring within the cemetery grounds.

The trust will not be responsible for loss or damage to personal belongings, cars, etc of any

Third party.

The preferred payment method to cover the burial fees is by cheque, made payable to

Gardens of peace. Details of current burial fees can be obtained from the cemetery office.

buisness plan for kabar

Documents