The board has already listed 130 persons who have purchased cars of expensive brands like BMW, Mercedes, Honda, Lexus and Volvo between 1997 and 2004. The compilation of names is still on.

Surprisingly, some mid-rank government officials also have made it to the list. There are at least two general managers of Bangladesh Agriculture Development Corporation (BADC) who bought a Mercedes car each back in 1997. Their organisation, BADC, on the other hand, is now on the verge of financial collapse due to bank loan default.

The rest on the list include politicians, businessmen and executives of business and financial institutions. Fifty of the cars they have purchased are of BMW brand, 36 Volvo, 22 Mercedes and the rest of other make.

The price of a BMW or a Mercedes car ranges between Tk 50 lakh and Tk one crore plus. A Lexus, chosen by three persons on the list, also can cost as high as Tk one crore. Most of the remaining cars were bought at prices ranging between Tk 20 lakh and Tk 45 lakh, except a few that cost Tk 14 lakh each.

"The NBR gathered these information from various automobile vendors. It now will ascertain whether the buyers have submitted their tax returns, and, if they have, how much income have they shown in that. The board will then assess whether the incomes shown reflect the ability to purchase such expensive cars?" an NBR source said.

The board is also investigating the purchases of cars imported tax-free for parliamentarians.

Allegations abound that a number of lawmakers misuse their privilege to import expensive cars without paying tax, which would demand at least 300 percent import tax for others. They sell these cars to businessmen who use them in the names of the parliamentarians and thus dodge the tax authorities.

"Our concern in this case is not about the politicians. We want to identify these businessmen and check their tax returns," the NBR source said.

The NBR also plans to work out a list of luxury apartment buyers and apply the same method to detect tax evasions.