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Hosna Ara Begum others Vs. Montaj Ali and ors. 2003, 32 CLC (AD).
....sion in Civil Revision No. 1200 of 1996 are set aside and the judgement and decree dated 8-11-1995 passed by the SCC Judge, Sadar, Sylhet, in SCC Suit No. 3 of 1992 are restored. Ed. ......sion in Civil Revision No. 1200 of 1996 are set aside and the judgement and decree dated 8-11-1995 passed by the SCC Judge, Sadar, Sylhet, in SCC Suit No. 3 of 1992 are restored. Ed. ......0 of 1996 are set aside and the judgement and decree dated 8-11-1995 passed by the SCC Judge, Sadar, Sylhet, in SCC Suit No. 3 of 1992 are restored. Ed. ......sion in Civil Revision No. 1200 of 1996 are set aside and the judgement and decree dated 8-11-1995 passed by the SCC Judge, Sadar, Sylhet, in SCC Suit No. 3 of 1992 are restored. Ed. ..Category: Civil Law | Date: 15 Jan, 2001 | Hits: 163
Sunderban Taxtils Mills Vs. The Commissioner of Taxes, 1999, 28 CLC (HCD)
....ated as a company under the Companies Act yet by a deeming provision in the Finance Act, 1973, it is treated as a company for the purpose of assessment of Income Tax. The assessee company obtained tax holiday benefit under the provisions of Section 45 of the Income Tax Ordinance, 1984 (hereina......ences in question are fit cases to be taken to the Appellate Division and the prayer for certificate is, therefore, refused. Ed. This Case is also Reported in: 26 BLD (HCD) (2007) 57. ......pellate Division and the prayer for certificate is, therefore, refused. Ed. This Case is also Reported in: 26 BLD (HCD) (2007) 57. ......nd the asessee disclosed net profit of Taka 2,78,17,766/- which however, was assessed at Taka 2,95,35,926/- by the Deputy Commissioner of Taxes including an income of Taka 94,18,413/- from other sources other than the income derived from commercial operation. The Deputy Commissioner of Taxes a..Category: Fiscal/Taxation Law | Date: 8 Dec, 1999 | Hits: 9
....the Union of employees of the samity as Trade Union are declared to have been made without lawful authority and are of no legal effect.
Ed.
This Case is also Reported in: 52 DLR (HCD) (2000) 151.......the Union of employees of the samity as Trade Union are declared to have been made without lawful authority and are of no legal effect.
Ed.
This Case is also Reported in: 52 DLR (HCD) (2000) 151.......hari Union and others ……………Respondents
Judgment
November 18, 1999.
Cases Referred To-
Kumudini Hospital Vs. Kumudini Hospital Karmachari Union & ors.; Cholera Research Laboratory Vs. First Labour Court and others; Cholera Research Laboratory Vs. Gobeshanagar Karmachari Uni...... legal, that the samity owns huge property and that maintaining a big office with staffs of different categories at different places; that although the samity is a Welfare Organization it has its own source of income, such as income from Dormitories rent of 32 shops at Rangpur, Pathological Clinic a..
Category: Labour and Industrial Law | Date: 18 Nov, 1999 | Hits: 2118
Parveen and another Vs. State, 1999, 18 CLC (HCD)
....n, the learned Advocate, has referred to another decision, i.e. the case of TS Saliah Vs. TS Rangachari, Income Tax Officer, AIR 1969 (SC) 701. In this case for filing a false statement in the income tax return, a person can be prosecuted both under section 177 of the Penal Code and section 52 of th......645 of 1999 is accordingly disposed of. Let the records of sessions case No.98 of 1999 be sent back to the Court below at once. Ed. This Case is also Reported in: 51 DLR (HCD) (1999) 473. ......73. ......645 of 1999 is accordingly disposed of. Let the records of sessions case No.98 of 1999 be sent back to the Court below at once. Ed. This Case is also Reported in: 51 DLR (HCD) (1999) 473. ..Category: Women and Children | Date: 6 Jul, 1999 | Hits: 143
State Vs. Abdul Wahab Shah Chowdhury, 1999, 28 CLC (AD)
....here will be a specific statutory sanction of granting anticipatory bail with positive conditions and directions. Ed. This Case is also Reported in: 51 DLR (AD) (1999) 242. ......here will be a specific statutory sanction of granting anticipatory bail with positive conditions and directions. Ed. This Case is also Reported in: 51 DLR (AD) (1999) 242. ......patory bail with positive conditions and directions. Ed. This Case is also Reported in: 51 DLR (AD) (1999) 242. ......here will be a specific statutory sanction of granting anticipatory bail with positive conditions and directions. Ed. This Case is also Reported in: 51 DLR (AD) (1999) 242. ..Category: Criminal Law | Date: 25 May, 1999 | Hits: 79
Hefzur Rahman (Md.) Vs. Shamsun Nahar Begum and another,
....ppeal. I would therefore refrain from expressing any opinion thereon. Accordingly, I too would allow the appeal. Ed. This Case is also Reported in: 51 DLR (AD)(1999) 172. ......ppeal. I would therefore refrain from expressing any opinion thereon. Accordingly, I too would allow the appeal. Ed. This Case is also Reported in: 51 DLR (AD)(1999) 172. ......efrain from expressing any opinion thereon. Accordingly, I too would allow the appeal. Ed. This Case is also Reported in: 51 DLR (AD)(1999) 172. ......yore, but also stated particularly about practical aspects which the learned Judges of the High Court Division completely missed. It reads: “Ijtihad or exercise of judgment is a recognised source from which the laws of Islam are drawn……… Ijtihad by a single individual..Category: Family Law | Date: 3 Dec, 1998 | Hits: 2262
Dr. Mohiuddin Farooque Vs. Bangladesh and others, 1996, 25 CLC (HCD)
....rder as to costs with the above directions to the respondent Nos.1 to 4. Let a copy of the Judgment be sent to the respondent Nos.1 to 4. Ed. This Case is also Reported in: 48 DLR (HCD) (1996) 438. ......rder as to costs with the above directions to the respondent Nos.1 to 4. Let a copy of the Judgment be sent to the respondent Nos.1 to 4. Ed. This Case is also Reported in: 48 DLR (HCD) (1996) 438. ......y J Dr. Mohiuddin Farooque.....................Petitioner Vs. Bangladesh, represented by the Secretary, Ministry of Commerce, Government of the People's Republic of Bangladesh, Bangladesh Secretariat, and others ...........................Respondents Judgment July 1, 1996. Result: The Rule is......99 issued by the Assistant Secretary, Ministry of Commerce that only one sample should be collected for examination of radio activity level of milk food and milk products, etc. imported from the same source and country under the same brand name by one ship under the same LC though under different in..Category: Health Law | Date: 1 Jul, 1996 | Hits: 272
Syeda Chand Sultana and others Vs. Government of Bangladesh, 1996, 25 CLC (HCD)
....lways been in their possession either through tenant till the end of 1992 (Tenancy Agreement, Annexure 'E') and then directly by themselves and they have been paying Government dues such as rents and taxes (Annexure D‑D‑1). 5. Upon an application by the petitioners to the RAJUK on 11-10-92 fo......page 9764(1) from the Gazette notification, 4ated 23rd September, 1986 and not to disturb the peaceful possession of the petitioners. Ed. This Case is also Reported in: 48 DLR (HCD) (1996) 547. ......) Present: KM Hasan J Md. Fazul Haque J Syeda Chand Sultana and others.......................Petitioners Vs. Government of Bangladesh, represented by the Ministry of Works, Secretariat Building Ramna, Dhaka and others............Respondents Judgment June 16, 1996. Result: ......page 9764(1) from the Gazette notification, 4ated 23rd September, 1986 and not to disturb the peaceful possession of the petitioners. Ed. This Case is also Reported in: 48 DLR (HCD) (1996) 547. ..Category: Property Law | Date: 16 Jun, 1996 | Hits: 32
Eastern Chemical Industries Limited Vs. Government of Bangladesh and others, 1995, 24 CLC (HCD)
....position to the diminution in value of the Methanol. The respondent 6 requested respondent 4 to take step for refunding the amount of Taka 20,348.78 to the petitioner or to adjust the same with other taxes. The petitioner states that on 28.9.93 he received the impugned Demand Note for taka 4,16,033.......tice. The petition does not merit issuance of a Rule. In the result, this application is rejected summarily without any order as to costs. Ed. This Case is also Reported in: 48 DLR (1996) 84. ...........Respondents Judgment August 29, 1995. Case Referred to- Md. Sona Mia and others Vs. Collector of Customs and others 20 DLR 549. Lawyers Involved: MI Farooqui with JK Paul, Advocates‑For the Petitioner. Writ Petition No. 1856 of 1995. Judgment AM Mahmudur Rahman J. ......tice. The petition does not merit issuance of a Rule. In the result, this application is rejected summarily without any order as to costs. Ed. This Case is also Reported in: 48 DLR (1996) 84. ..Category: Fiscal/Taxation Law | Date: 29 Aug, 1995 | Hits: 131
MA Malik Vs. State, 1994, 23 CLC (HCD)
....hatsoever it is stated in the application that the petitioner is a respectable citizen and a business magnate of the country having a number of industries and commercial enterprises and paying income tax to the tune of Taka 25 lac approximately per year. It is alleged that shortly after the marriage......al, the operation of this order remains stayed for a week and the prosecution must see that in the mean time the petitioner is not arrested. Ed. This Case is also Referred to: 48 DLR (1996) 18. ...... 18. ......al, the operation of this order remains stayed for a week and the prosecution must see that in the mean time the petitioner is not arrested. Ed. This Case is also Referred to: 48 DLR (1996) 18. ..Category: Women and Children | Date: 28 Aug, 1994 | Hits: 97
Sultan Alam @ SA Badal Vs. Rupali Bank, 1994, 23 CLC (HCD)
....from the Sadharan Bima Corporation. The Rule is accordingly discharged, however, without any order as to costs. Ed. This Case is also Reported in: 46 DLR (HCD) (1994) 292 ......efendant petitioner filed an application under Order 47 rule 1 of the Code of Civil Procedure for reviewing the judgment on the ground that several amounts on different heads were required to be deducted from the decretal amount. By the impugned judgment and order dated 27.7.1991, the trial Cou......tioner Vs. Rupali Bank..................................Opposite Party Judgment April 24, 1994. Result: The Rule is discharged. Under Section 5(4) the Artha Rin Adalat shall be "deemed" deemed to be a Civil Court and it has been vested with all the powers......from the Sadharan Bima Corporation. The Rule is accordingly discharged, however, without any order as to costs. Ed. This Case is also Reported in: 46 DLR (HCD) (1994) 292 ..Category: Banking Law | Date: 24 Apr, 1994 | Hits: 1
.... certified copy of the decree before the executing court after its correction.
Ed.
This Case is also Reported in: 46 DLR (HCD) (1994) 199
...... certified copy of the decree before the executing court after its correction.
Ed.
This Case is also Reported in: 46 DLR (HCD) (1994) 199
...... CWN 1021 (Mohabir Prosad Vs. Chandra Sekhar); AIR 1952 Cal. 86 (Bela Debi Vs. Bam Behari Roy; AIR (PC) 136 (MRKRM Somasudram Chetty Vs. MRMVL Subramanian Chetty; AIR 1967 (SC) 1440 (Samarendra Nath Singha and another Vs. Krishna Kumar Nag; 1982 BCR (AD) 166 (Golam Nabi Vs. Mohammad Hoque Chowd......y.
9. Dr. M. Zahir while arguing the case submits that the language of section 152 of the Code of Civil Procedure is wide enough to include any accidental slip or omission of which the source may be somewhere outer than the judgment and decree. He submits that the machineries imported..
Category: Civil Law, Property Law | Date: 24 Feb, 1994 | Hits: 1
Haider Ali Fakir Vs. Government of Bangladesh others, 1993, 22 CLC (HCD)
....eed its jurisdiction in passing the impugned decision. In the result, the Rule is discharged without any order as to costs. Ed. This Case is also Reported in: 46 DLR (HCD) (1994) 53. ......eed its jurisdiction in passing the impugned decision. In the result, the Rule is discharged without any order as to costs. Ed. This Case is also Reported in: 46 DLR (HCD) (1994) 53. ...... August 25, 1993. Result: The Rule is discharged. Cases Referred to- Hosne Ara Begum Vs. Chairman, the Court of Settlement and others in CPSL Appeal No. 290 of 1990; Rahela Khatoon Vs. Chairman, Court of Settlement 45 DLR 5. Government of Bangladesh Vs. Messrs ATJ Industries......eed its jurisdiction in passing the impugned decision. In the result, the Rule is discharged without any order as to costs. Ed. This Case is also Reported in: 46 DLR (HCD) (1994) 53. ..Category: Abandoned Properties Law, Property Law | Date: 25 Aug, 1993 | Hits: 11
....d executed and registered through Court at his cost.
Send down the case record at once.
Ed.
This Case is also Reported in: 46 DLR (HCD) (1994) 268
......d executed and registered through Court at his cost.
Send down the case record at once.
Ed.
This Case is also Reported in: 46 DLR (HCD) (1994) 268
......Send down the case record at once.
Ed.
This Case is also Reported in: 46 DLR (HCD) (1994) 268
......d executed and registered through Court at his cost.
Send down the case record at once.
Ed.
This Case is also Reported in: 46 DLR (HCD) (1994) 268
..
Category: Contract Law, Property Law | Date: 16 Feb, 1993 | Hits: 2
Meghna Petroleum Limited Vs. Commissioner of Taxes (West Zone) Dhaka, 1992, 21 CLC (HCD)
.... instant case the amount in question was earned due to re‑fixation of price of the stock. The stock of the petroleum products belonged to the assessee and the profit it earned was its profit and is taxable in the hand of the assessee. ....................(9) As the surplus, in the instant cas...... of CIT vs. Sitaldas Tirathdas 41 ITR 367. After reviewing a large number of decisions the Supreme Court of India observed: "In our opinion, the true test is whether the amount sought to be deducted, in truth, never reached the assessee as his income. Obligations no doubt, there are in eve......y vacated. The parties are to bear their respective costs although. Ed. This Case is also Reported in: 46 DLR (HCD) (1994) 260 ...... order of stay granted by the court on 29.10.92 is hereby vacated. The parties are to bear their respective costs although. Ed. This Case is also Reported in: 46 DLR (HCD) (1994) 260 ..Category: Fiscal/Taxation Law | Date: 30 Nov, 1992 | Hits: 6
A R Shams ud Doha Vs. Bangladesh and others, 1992, 21 CLC (HCD)
....order. In the facts and circumstance of the case there is no order as to cost. Communicate this order at once. Ed. This Case is also Reported in: 46 DLR (HCD) (1994) 405. ......order. In the facts and circumstance of the case there is no order as to cost. Communicate this order at once. Ed. This Case is also Reported in: 46 DLR (HCD) (1994) 405. ......ts of the power and the law— Powers given to an executive authority under the provision of a law need to exercise within the limits of the power and the law, following all the procedures that arc needed to be followed before that power is exercised and must be exercised justly, fairly and......security or state integrity. Non payment of a Bank loan or debt is also not a prejudicial act effecting prejudicially the safety and economic interest of the State for a loaner to be detained on that source under the preventive detention laws, namely the Public Safety Ordinance. 22. The express..Category: Administrative Law, Constitutional Law | Date: 4 Aug, 1992 | Hits: 3
....tioners. They have denied that there is any truth in the case of the petitioners that they have been appointed as Extra‑Muharrars on seniority basis. They have stated that the Extra‑Muharrars and tax collecting Muharrars are two distinct classes and the Extra Muharrars are paid on work basis fro......of the case we hold that the Rule cannot be sustained.
In the result, the Rule is discharged without any order as to costs.
Ed.
This Case is also Reported in: 46 DLR (HCD) (1994) 46.
......;………………..Respondents
Judgment
June 30, 1992.
Result:
The Rule is discharged.
Cases Referred to-
Bangladesh Steamer Agents Association Vs. Bangladesh and others 33 DLR (AD) 177; 1968 SCMR 995; 30 DLR 368; 29 DLR 1968; SCMR 995, 2......of the case we hold that the Rule cannot be sustained.
In the result, the Rule is discharged without any order as to costs.
Ed.
This Case is also Reported in: 46 DLR (HCD) (1994) 46.
..
Category: Constitutional Law, Employment/Service Law | Date: 30 Jun, 1992 | Hits: 8
....t from our law they are not of much assistance to us as the Income Tax Act, 1961 of India has made a drastic departure from the old 1922 Act.
5. Section 10(1) of the Act deals with assessment of tax on income from business. Clauses (i) to (xviii) of sub‑section (2) of section 10 deal with ded......h facts and can see how the question has been dealt with by the Tribunal raised before it either by the assessee or the Revenue.
Ed.
This Case is also Reported in: 46 DLR (HCD) (1994) 332
......the Tribunal raised before it either by the assessee or the Revenue.
Ed.
This Case is also Reported in: 46 DLR (HCD) (1994) 332
......h facts and can see how the question has been dealt with by the Tribunal raised before it either by the assessee or the Revenue.
Ed.
This Case is also Reported in: 46 DLR (HCD) (1994) 332
..
Category: Fiscal/Taxation Law | Date: 23 Apr, 1992 | Hits: 8
....rs shall remain in future, that local manufacturers shall participate in International Tenders for supply of electric meters in future on the basis of ex‑factory rate deducting import duty and sale tax from the cost of production. Local manufacturers by their representation dated 12.2,91 (Annexure...... the three petitions fail and the Rule discharged without any order as to costs. Order of status quo stands vacated.
Ed.
This Case is also Reported in: 46 DLR (HCD) (1994) 221
......D) (1994) 221
...... is further alleged that 43092 phase electric meters under the said bill of lading have already arrived at the Chittagong port and on the request of respondent No. 3, Ministry of Energy and Mineral Resources, the respondent No. 1, Ministry of Industries on 10. 12.90 granted Right of Refusal (ROR) to..
Category: Constitutional Law | Date: 4 Mar, 1992 | Hits: 3
BD Sangbadpalra Parishad (BSP) Vs. Government of the People's Repub. of BD, 1991, 20 CLC (AD)
.... unconstitutional and (b) the constitution of the Fourth Wage Board and the interim award dated 30.12.90 given by the Fourth Wage Board in so far as payment of dearness allowance, gratuity and income-tax is concerned, in Writ Petition No. 383 of 1991. A Rule Nisi was issued, but the Rule was dischar......rsonal interest in the subject matter. We, therefore, find no ground for interference. The petition is dismissed. Ed. This Case is also Reported in: 43 DLR (AD) (1991)126. ......nd for interference. The petition is dismissed. Ed. This Case is also Reported in: 43 DLR (AD) (1991)126. ......rsonal interest in the subject matter. We, therefore, find no ground for interference. The petition is dismissed. Ed. This Case is also Reported in: 43 DLR (AD) (1991)126. ..Category: Constitutional Law | Date: 15 Jul, 1991 | Hits: 251
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