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Commissioner of Taxes Vs. Oriental Real Estate Ltd, 2008, 37 CLC (HCD)

....g facts and circumstances of the case. 4. The respondent is stated to be a private limited company and incorporated in Bangladesh. It was engaged in the business of real estate. It submitted its income tax return for the assessment year 1998-99 as company first claiming loss of Taka 3,50,000 an......lip;…………Respondent Judgment February 18, 2008 Result: The question formulated for determination answered in the negative for the revenue and against the assessee. Income Tax Ordinance, (XXXVI of 1984); Section 160 When any cons......lip;……………Respondent Judgment February 18, 2008 Result: The question formulated for determination answered in the negative for the revenue and against the assessee. Income Tax Ordinance, (XXXVI of 1984); Section 160 When ..

Category: Fiscal/Taxation Law | Date: 18 Feb, 2008 | Hits: 1

Nabab Khan Vs. Commissioner of Taxes, 2008, 37 CLC (HCD)

....y Ms. Nabab and Company. He is engaged in the business of construction as a contractor, security guard supply, wholesale, stevedoring, readymade garments, bricks, etc. He won 22-11-98 submitted his income tax return for the assessment year 1998-99 in question claiming a loss of Taka 10, 24,920. ......ellate Tribunal in ITA No. 4319 of 2001-2002 in respect of assessment year 1998-99. 2. The assessed who presented the above reference is stated to be the proprietor of a firm namely Ms. Nabab and Company. He is engaged in the business of construction as a contractor, security guard supply, ......erence with our answer to the question in the affirmative for the Revenue Department and against the assesses. No cost. Ed. This Case is also Reported in: 61 DLR (HCD) (2009) 397. ..

Category: Fiscal/Taxation Law | Date: 22 Jan, 2008 | Hits: 13

Durga Prasad Singh Hazari Vs. Commissioner of Taxes, 2007, 36 CLC (HCD)

.... Division for determination, we heard them together and now, dispose of it by this order. 3. In reference No.77 of 2001, original applicant Durga Prasad Singh Hazari as an individual submitted his income tax return for the assessment year 1993-94 claiming income of taka 77,936.00 on the basis of ......tagong……………………Respondent(s) Judgment December 12, 2007. Result: The references are disposed of against the respondent. Case Referred to- State Bank of India Vs. Ghamandi Ram, 1969 ASC 1230 at 1233. Lawyers Involved: Mosharaf Hossain and Tapan Kanti Das, Advoc......estions of law formulated in the negative and in favour of the assessee and against the respondent. No cost. Communicate at once. Ed. This Case is also Reported in: 13 MLR (HCD) (2008) 397. ..

Category: Fiscal/Taxation Law | Date: 12 Dec, 2007 | Hits: 5

AKM Reazul Islam and others Vs. State, 2007, 36 CLC (HCD)

....o.1, Lalpur, Natore to the satisfaction of the learned Chief Judicial Magistrate, Natore. Communicate this order at once. Ed. This Case is also Reported in: 13 BLC (HCD) (2008) 111. ......in: 13 BLC (HCD) (2008) 111. ......o.1, Lalpur, Natore to the satisfaction of the learned Chief Judicial Magistrate, Natore. Communicate this order at once. Ed. This Case is also Reported in: 13 BLC (HCD) (2008) 111. ..

Category: Anti-Corruption Laws | Date: 3 Dec, 2007 | Hits: 139

Bengal Glass Works Limited Vs. Customs, Excise and VAT Appellate Tribunal, Jotsna Complex, 2007, 36 CLC (HCD)

....78,40,997.85 by crediting the sum to the Current Account of the petitioner. Send down the lower court's record at once. Ed. This Case is also Reported in: 28 BLD (HCD) (2008) 18. ......hellip;…………………………………………………Petitioner Vs. Customs, Excise and VAT Appellate Tribunal, Jotsna Complex…………………Re......bulb manufacturing companies. It was one of the highest tax-payers in the region covering the Demra Circle. Yearly turnover of the company was approximately taka 400.00 million (gross) and paid total revenue of taka 122.916 million during the year 2000 and paid VAT of taka 60.94 million, Income Tax ..

Category: Fiscal/Taxation Law | Date: 26 Nov, 2007 | Hits: 9

Abul Khair Condensed Milk and Beverage Ltd. Vs. Commissioner of Customs and others, 2007, 36 CLC (HCD)

....y issuing notifications etc. time to time on the basis of broader guidelines promulgated in the Finance Act of a year. 30. There should not be any doubt in the fact that every assessment either of income tax or VAT or excise presupposes existence of an order of assessment. It is equally true in t......: 27 BLD (HCD) (2007) 555. ......CRF agency in collusion with the petitioner certified a price at much lower than the prevalent price. Because of the dishonest valuation, the customs authority suffered loss of taka 6,42,62,862.42 in revenue. 5. Against the application the petitioner on 20.11.95 filed an affidavit-in-opposition d..

Category: Fiscal/Taxation Law | Date: 17 Sep, 2007 | Hits: 66

Islam Enterprise Vs. Commissioner of Taxes and another, 2007, 36 CLC (HCD)

....s on behalf of the applicants, who are proprietors of Islam Enterprise and Islam Builders were presented in similar facts and circumstances. 2. In Reference No.211 of 2002, the applicant submitted income tax return for the assessment year 1996-97 claiming a loss of Taka 1,03,600.00. Then, he subm......¦â€¦â€¦â€¦â€¦â€¦â€¦â€¦â€¦â€¦â€¦â€¦â€¦â€¦â€¦â€¦.Respondent Judgment August 9, 2007. Result: The references are returned with answer to the questions relating to enhancement of the receipts and rejecting summarily the applications under section 173 of the Ordinance in the negative and agai......eferences are returned with answer to the questions relating to enhancement of the receipts and rejecting summarily the applications under section 173 of the Ordinance in the negative and against the revenue and in favour of the applicants. Cases Referred to- Maharana Mills (Pvt.) Ltd. Vs. Inc..

Category: Fiscal/Taxation Law | Date: 9 Aug, 2007 | Hits: 31

Shamsur Rahman Khalifa Vs. Jagodish Chandra and Others, 2007, 36 CLC (HCD)

.... at once. The defendants are restrained permanently from interfering with the peaceful possession of the plaintiff in the suit. Ed. This Case is also Reported in: 13 BLC (HCD) (2008) 873. ......ourt High Court Division (Civil Revisional Jurisdiction) Present: Shahidul Islam J Shamsur Rahman Khalifa......................Plaintiff-Petitioner Vs. Jagodish Chandra and Others.....................Defendants-Opposite Parties Judgment May 27, 2007. ...... has come into being on 3-8-1972 by which a Kabala deed out and out if was accompanied with a deed of agreement for reconveyance constituted usufructuary mortgage and by the President's Order the revenue officers were vested with the power to redeem mortgage if any comes within the ambit of Pres..

Category: Property Law | Date: 27 May, 2007 | Hits: 9

Arab Bangladesh Bank Limited, Motijheel Branch, Dhaka Vs. The Artha Rin Adalat and others, 2007, 36 CLC (HCD)

....discharged and the Rule in Writ Petition No.5961 of 2004 is made absolute. There will be no order as to costs. Ed. This Case is also Reported in: 29 BLD (HCD) (2009) 284.   ......ain Hider J Farah Maybug J Arab Bangladesh Bank Limited, Motijheel Branch, Dhaka ………………Petitioner Vs. Judge, Artha Rin Adalat No.3, Dhaka and others……………………Respondents (Writ Pet......discharged and the Rule in Writ Petition No.5961 of 2004 is made absolute. There will be no order as to costs. Ed. This Case is also Reported in: 29 BLD (HCD) (2009) 284.   ..

Category: Banking Law | Date: 12 Mar, 2007 | Hits: 6

Most. Azmiri Begum and others Vs. Government of Bangladesh and others, 2007, 36 CLC (HCD)

....y of Land and Respondent No.2 Director General, Land Record and survey Tejgaon, Dhaka for information and necessary action. Ed. This Case is also Reported in: 17 MLR (HCD) (2012) 400. ......7 MLR (HCD) (2012) 400. ......hority has ample power to cancel the earlier order and can take fresh steps for the same. She further submits that under rule 44, director has also ample power to discharge all the functions of the revenue officer and as such the impugned Judgment and orders are not illegal and not liable to be s..

Category: Property Law | Date: 7 Mar, 2007 | Hits: 10

Md. Afazuddin Vs. Md. Ataur Rahman & another, 2007, 36 CLC (AD)

....ale deed. Since the defendant No. 1 did not obtain the same and on enquiry on two occasions as mentioned in the plaint, the defendant No.1 did not give any satisfactory reply regarding procurement of income tax clearance certifi­cate, the plaintiff did not tender the balance consideration money and......e, instructed by Md. Nawab Ali, Advocate-on-Record- For the Respondents. Civil Appeal No.173 of 2003. Judgment MM Ruhul Amin J. - This appeal by leave is directed against the judgment and order dated 28.01.2002 passed by a Division Bench of the High Court Division in Civil Revision N.......50,000/- (fifty thousand) as further soletium in favour of the appellant within 3(three) months from the date of re­ceipt of the copy of the judgment. Ed. This Case is also Reported in: ..

Category: Contract Law | Date: 7 Feb, 2007 | Hits: 272

M. H. Monzur Vs. Md. Nuruzzaman and others, 2006, 35 CLC (HCD)

....l allottee and tenant under defendant No.1. On transfer the suit was renumbered as Title Suit No.141 of 1999. 3. The plaintiffs case, in brief, is that he is the proprietor of Nazma Enterprise and income tax payee; that he is a monthly tenant under the defendant No.1 in the suit premises, who sub......esent: Siddiqur Rahman Miah J Syed Mohammad Ziaul Karim J M. H. Monzur………………………………………………………………………..Petitioner Vs. Md. Nuruzzaman and others……………………………………………….Opposite Parties Judgment Au......ithin 6(six) months from the date of receipt of this order. Communicate the order at once with a copy of judgment for information. Ed. This Case is also Reported in: 27 BLD (HCD) (2007) 220. ..

Category: Procedural Law | Date: 21 Aug, 2006 | Hits: 42

R.K. Jute Mills Ltd. Vs. Government of Bangladesh and others, 2006, 35 CLC (HCD)

..... The Rule is discharged without any order as to costs. The order of stay granted earlier by this Court is hereby vacated. Ed. This Case is also Reported in: 26 BLD (HCD) (2007) 579. ......tijheel, Dhaka……………………………………………Petitioner Vs. Government of Bangladesh and others…………………….Re­spondents Jud....... The Rule is discharged without any order as to costs. The order of stay granted earlier by this Court is hereby vacated. Ed. This Case is also Reported in: 26 BLD (HCD) (2007) 579. ..

Category: Business or Commercial Law | Date: 3 Aug, 2006 | Hits: 5

Additional Deputy Commissioner (Reve­nue) and Assistant Custodian, Vested Property, Jamalpur Vs. Md. Ubbar Mondal and others, 2006, 35 CLC (HCD)

....992 is hereby affirmed. Send down the lower Court's records at once with a copy of this judgment for in­formation. Ed. This Case is also Reported in: 26 BLD (HCD) (2007) 488. ......in: 26 BLD (HCD) (2007) 488. ......992 is hereby affirmed. Send down the lower Court's records at once with a copy of this judgment for in­formation. Ed. This Case is also Reported in: 26 BLD (HCD) (2007) 488. ..

Category: Abandoned Properties Law | Date: 24 Jul, 2006 | Hits: 21

Abdul Mannan Khan (Md.) Vs. Bangladesh and others, 2006, 35 CLC (HCD)

....uct under section 5(1)(d) of the Prevention of Corruption Act of 1947. The payment of Taka six and half crore for construction of building on the said land was disproportionate to the known source of income of Hossain Md. Ershad, the respondent No.4 and he thereby also committed an offence under sec......eme Court High Court Division (Special Original Jurisdiction) Present: MM Hossain J Farid Ahmed J Abdul Mannan Khan (Md.)..........................Petitioner Vs. Bangladesh and others.........................Respondents Judgment May 25, 2006. Result: The Rule ......te a copy of the judgment and order at once to the concerned authority for information and necessary action in accor­dance with law. Ed. This Case is also Reported in: 13 BLC (HCD) (2008) 657. ..

Category: Criminal Law | Date: 25 May, 2006 | Hits: 43

Bangladesh Legal Aid and Services Trust (BLAST) Vs. State and four others, 2006, 35 CLC (HCD)

....nt. In the result, the Rule is made absolute but without any orders as to cost. Ed. This Case is also Reported in: 60 DLR (2008) 176; 16 BLT (HCD)(2008) 40; 13 MLR (HCD) (2008) 233. ......8) 40; 13 MLR (HCD) (2008) 233. ......telephone bills from the Members of the Parliament of the 5th Parliament and 7th Parliament in accordance with the provisions of the Telegraph Act, 1985 and to ensure that the Government receives the revenue from the defaulting Members mentioned above and/or such other or further order or orders pas..

Category: Constitutional Law | Date: 27 Apr, 2006 | Hits: 131

Government of Bangladesh Vs. Kalimuddin Pramanic and others, 2006, 35 CLC (HCD)

....t plot Nos.794 and 2546/2583 to anybody. No order as to costs. Send down the L.C. record with a copy of the judgment. Ed. This Case is also Reported in: 29 BLD (HCD) (2009) 131. ...... Present: Syed Mahmud Hossain J Government of Bangladesh……………………………Petitioner Vs. Kalimuddin Pramanic and others…………………..Opposite Parties Judgment ......uo;. As the public had rights in the disputed land, the settlement made in favour of the plaintiff was not le­gally done, and by the impugned orders such settlement was correctly cancelled by the revenue authorities." 23. The trial Court relied upon the case of Abdul Majid and Others V..

Category: Property Law, Tenancy Law | Date: 28 Mar, 2006 | Hits: 4

M. Manzur Ahmed Vs. Mrs. Inge Flatz and others, 2005, 34 CLC (HCD)

....deration and he identified the re­ceipt and also identified the signature of Mo­hasin Darbar marked exhibit-6 therein; that the terms of agreement were that Mohasin Darbar, obtaining gain tax and income tax clearance certificates from the concerned authorities, executed and registered the sale......tion) Present: Siddiqur Rahman Miah J Syed AB Mahmudul Huq J M. Manzur Ahmed……………………………………………………Appellant Vs. Mrs. Inge Flatz and others…………………………………….Respondent Judgment December 15, 2005...... liberty to get the sale deed executed and registered through court in accordance with law. Send down the L.C.R. at once. Ed. This Case is also Reported in: 26 BLD (HCD) (2007) 41. ..

Category: Property Law | Date: 15 Dec, 2005 | Hits: 8

Abdul Aziz & Government of Bangladesh Vs. Hindu Deity Luxmi Gobinda Jew & ors, 2006, 35 CLC (AD)

....the Civil Appeal No. 216 of 2000 is dismissed with cost of Tk. 500/- and the Civil Appeal No. 217 of 2000 is dis­missed without any order as to cost. Ed. This Case is also Reported in: ......angladesh, represented by the Deputy Commissioner & Deputy Custodian Enemy Property, Dhaka .....................Appellant (In Civil Appeal No. 217 of 2000) Vs. Hindu Deity Luxmi Gobinda Jew and oth­ers .... Respondents (In both the appeals) Judgment December 8, 2005. Result: ......the Civil Appeal No. 216 of 2000 is dismissed with cost of Tk. 500/- and the Civil Appeal No. 217 of 2000 is dis­missed without any order as to cost. Ed. This Case is also Reported in: ..

Category: Property Law | Date: 8 Dec, 2005 | Hits: 90

Md. Habibur Rahman Vs. State, 2006, 35 CLC (AD)

...., in brief, is that on the basis of enquiry that the petitioner accumu­lated a property amounting to Tk. 32,00,000/-(thirty two lacs) which was disproportionate or beyond the known sources of his income, the Bureau of Anti Corruption asked him to furnish proper statement in the prescribed form u......                  Amirul Kabir Chowdhury, J: Md. Habibur Rahman accused petitioner challenges the judgment and order dated 5.8.2003 passed by the High Court Division in Crimi­nal Appeal No.2059 of 2001 a......nbsp; 8.  In such view of the matter we do not find any illegality in the judgment passed by the courts below. The criminal petition is, therefore, dismissed.  Ed. ..

Category: Criminal Law | Date: 23 Oct, 2005 | Hits: 83