BANGLADESH: A WARM WELCOME AND SCENIC SPLENDOR There is a land--hallelujah!--where the inhabitants welcome the tourist with warm curiosity, but without a hand stretched out for money; where the sights you want to see aren't cluttered with souvenir sellers; where the scenery is sun-drenched when it's cold and chilly elsewhere, and where the prices are gentle, starting with the plane fare. It's criss-crossed by rivers, surrounds the Bay of Bengal, and is called Bangladesh, located just east of India, of which it was once a part. When the British raj in India ended in 1947 Lord Mountbatten, the last Viceroy of India, partitioned off the country, declaring the two border areas at each side of India united politically as a new country, Pakistan, with one arm called East Pakistan, the other West Pakistan. In 1971, chafing under the greater power of West Pakistan, and fueled by student protests against the loss of their Bangla language (western Pakistani speak Hindi) an uprising and war led to independence and a new name, Bangladesh--"land of the Bangla speakers". It is in Dhaka, the capital, that the national airline, Biman Bangladesh, first puts down in the country, after stops in Amsterdam, New Delhi and Dubai before continuing to Nepal. If you go straight through without the permitted one stopover en route, count on a 24 hour trip (including leg-stretches around the duty-frees at each stop). It's less arduous than it sounds, thanks to comfortable seats and Biman's pretty sari-clad flight attendants who flutter like exotic birds offering endless cups of mango juice and dragging out trays of food for the five meals you eat on the way. Fares from New York are $1072 for a round-trip, economy class, and $1608 for first. Other airlines fly here, too, but at much higher rates. Short local flights and bus trips or chauffeured cars will take you around the rest of the country. In cities, you can find taxis, but they are outnumbered by the rickshaws and motorcycle cabs (whose drivers rush pell-mell into clogged traffic.) Dhaka has hotels in many price ranges. The leaders are Sheraton (rack rates for a double range from $135 up to $225 for a larger room with refrigerator or kitchenette) and the Sonargaon. Both are excellent, with Sonargaon's rates slightly higher. Both offer suites, as well. The Dhaka office of Parjatan, the official Bangladesh Tourist Agency, has a series of inns around the country, most of them very simple, but always with good food. Parjatan runs some bus lines, and helps with trip planning, booking, and owns the airport's duty-free shops. Pack light clothing, a lightweight wrap and sunglasses. Bangladesh exports quantities of everyday clothing, but there are no high-styled shops here. Fabrics, however, are beautiful. Shop the bazaars, you'll find inexpensive leather goods, fabrics, jewelry and curios. The building housing a bazaar across from the Sheraton Dhaka is a good starting point. The Sheraton, and all the larger hotels have shops as well. Plan a late fall or winter trip to avoid the May through October monsoon season, when floods sweep the land. What you'll see: Dhaka has traces of the many empires that have held sway, and the diverse religions of the land, including 700 mosques. Don't miss Fort Lalbagh, with interesting relics of the glorious Mogul Empire. The multi-storied Parliament House, a moat-ringed ultra- modern building, was designed by American architect Louis I. Kahn. A boat trip to see the "river merchants" in action is unforgettable; no two boats are alike, and every boatman sells different goods. Sylhet: visit the famed "tea gardens", the plantations where brightly-clad girls pick tea- leaves. Dances of the Monipuri tribe in this region are outstanding. Mainamati (Comilla): once a center of Buddhist culture,traces of the Buddhist-kings who ruled here in the 7th century remain. Chittagong: this colorful port city has attracted traders from all over the world for centuries. Bustling, crowded streets, and fascinating Buddhist monasteries. Rangamati: visit dream-like Lake Kaptai in this picturesque Hill Tracts setting above Chittagong. Colorful tribal buildings and boating on the lake. Cox's Bazaar: jungle-lined shores along the 75-mile white sand beach. Founded 1789 by Captain Cox of the East India Company. The town bazaar has exotic garments and a profusion of merchandise. Stay in a seaside hotel, visit the shell bazaar on the beach for souvenirs and pink pearls from the local waters. Sundarbans: this fascinating tropical forest and wildlife sanctuary stretches across the swamplike delta, where streams and rivers flow into the Bay of Bengal. Home of the formidable and elusive Royal Bengal tiger. Go to Bangladesh in late fall or winter, avoiding the May-October monsoon season when floods sweep the land. You'll find spectacular scenery, a profusion of subtropical fruits and flowers and a warm welcome. By Donna Shor