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....tions made hereinbefore. We make it very clear that the Registrar himself shall hear and dispose of the matter.
Ed.
This Case is also Reported in: 20 BLC (AD) (2015) 213.
......tions made hereinbefore. We make it very clear that the Registrar himself shall hear and dispose of the matter.
Ed.
This Case is also Reported in: 20 BLC (AD) (2015) 213.
..
Category: Intellectual Property Law | Date: 9 Feb, 2015 | Hits: 20
Bangladesh Rural Advancement Committee (BRAC) Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
.... All of its income/earnings/income generating activities are considered to be done “for charitable purpose” which in other words can be said to be for the advancement of object of general public utility. Accordingly this court finds merit in the questions as have been formulated by the A......uestion in negative and in favour of the Assessee-applicant. However, there shall be no order as to cost. Md. Emdadul Haque Azad, J: I agree. Ed. This Case is also Reported in: ..Category: Fiscal/Taxation Law | Date: 24 Dec, 2014 | Hits: 0
Singer Bangladesh Ltd Vs. National Board of Bangladesh, 2014, 43 CLC (HCD)
.... the NBR and do the needful to ascertain whether the thinks are in the right direction or not. Deviation of any kind if could be ascertained by the audit department in the process, the statutory public body (like NBR) would certainly account for that. ......(43) Issuing of Notices— ......copy of this judgment be sent to the office of the Comptroller and Auditor General for future reference and guidance. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 73 ..Category: Constitutional Law, Fiscal/Taxation Law | Date: 15 Dec, 2014 | Hits: 5
....dash;For the Respondents.
Writ Petition No. 8218 of 2014
Judgment
Md. Nazrul Islam Talukder J.— On an application under Article 102 of the Constitution of the People's Republic of Bangladesh, a Rule Nisi was issued calling upon the respondents to show cause as to why th......s from the date of receipt of this judgment.
Let a copy of this judgment be forwarded to the concerned respondents at once.
Ed.
This Case is also Reported in: 67 DLR (HCD) (2015) 251
..
Category: Constitutional Law, Fiscal/Taxation Law | Date: 8 Dec, 2014 | Hits: 3
Sonali Bank Limited Vs. UT Garments Limited and others, 2014, 43 CLC (HCD)
.... debtor failed to satisfy the decree, money is to be realised from these 3rd partys, as per law. A common duty cast upon on the financial institutions in executing the decree that they are disbursing public money and if it is found that decree cannot be satisfied against principal debtor and also 3 ...... In the result, the rule is discharged without any order as to costs. Communicate this order at once. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 265. ..Category: Banking Law | Date: 4 Dec, 2014 | Hits: 4
....the special consideration of Justice in Relation to Contempt Cases—
The duty of a Judge sitting to punish the Court's own contempt, therefore, means to prevent and stifle any damage to public confidence in an important organ of the State and not the protection of the individual J......her signed copy of the order of committal be kept with record, for ready reference, if so required.
Ed.
This Case is also Reported in: 67 DLR (HCD) (2015) 225
..
Category: Constitutional Law, Contempt of Court Law | Date: 4 Dec, 2014 | Hits: 10
A Kader Zilani (Md.) Vs. State and another, 2014, 43 CLC (HCD)
.... The appeal is allowed. Intention to Misappropriate to be made known when Misappropriation by a Public Servant— Mere failure to return back any property from the legal custody of a public servant is not misappropriation unless and until it reveals that he had a intention to misapp......ment and order along with the lower Court's record be sent to the concerned Court for information and necessary action. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 130 ..Category: Anti-Corruption Laws | Date: 3 Dec, 2014 | Hits: 11
Government of Bangladesh and others Vs. Md. Mojibul Haque & others, 2014, 43 CLC (AD)
....ental courses and while performing their responsibilities to the satisfaction of the authority, they were served with the orders of compulsory retirement from their service for the alleged "public interest" by the respective impugned order. The impugned orders were made in the coloura......in the light of the observations, the findings and the decisions given in the civil appeals. Ed. This Case is also Reported in: 20 BLC (AD) (2015) 177. ..Category: Constitutional Law, Employment/Service Law | Date: 25 Nov, 2014 | Hits: 20
....ইবে এবং উক্ত সময়ের মধ্যে উহা যদি আদায় করা না হয় তাহা হইলে উহা সরকারী দাবী (public demand) হিসাবে আদায়যোগ্য হইবে।
ধারা......se three Income Tax Reference Applications are allowed.
However, there shall be no order as to cost.
Md. Emdadul Haque Azad, J: I agree.
Ed.
This Case is also Reported in:
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Category: Fiscal/Taxation Law | Date: 10 Nov, 2014 | Hits: 3
State Vs. Secretary, Ministry of Public Administration and others, 2014, 43 CLC (AD)
....torney-General in that respect as well, as noted down hereinbefore, are expunged. Ed. This Case is also Reported in: 67 DLR (AD) (2015) 271 ......torney-General in that respect as well, as noted down hereinbefore, are expunged. Ed. This Case is also Reported in: 67 DLR (AD) (2015) 271 ..Category: Criminal Law, Procedural Law | Date: 10 Nov, 2014 | Hits: 4
....ssued under the Notification dated 28th June, 2001 the applicant is entitled to pay Income Tax at the rate of 25% of its income in the assessment year 2007-2008 being a local authority rendering public utility Service.
B. Whether on the facts and in the circumstances the applicant is entit......nswered in negative and in favour of the Assessee-applicant.
However, there shall be no order as to cost.
Md. Emdadul Haque Azad, J: I agree.
Ed.
This Case is also Reported in:
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Category: Fiscal/Taxation Law | Date: 23 Oct, 2014 | Hits: 1
Fidelity Assets and Securities Co. vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....ect and the legal issues are similar. It has been asserted in both the instant Income Tax Reference Application that the Assessee-applicant Fidelity Assets and Securities Limited is a lease financing public limited company and a regular income tax payer, holding TIN. 003-201-4669/Audit Wing, Dhaka. ......t, both these Income Tax Reference Applications are allowed. However, there shall be no order as to cost. Md. Emdadul Haque Azad, J: I agree. Ed. This Case is also Reported in: ..Category: Fiscal/Taxation Law | Date: 17 Sep, 2014 | Hits: 0
.... books of accounts of the applicant.
Facts stated by the Assessee-applicant.
2. It has been asserted in the Income Tax Reference Application that the Assessee-applicant is a lease financing public limited company and a regular income tax payer, holding TIN. 003-201-4669/LTU, Dhaka. The Ass......the result, the Income Tax Reference Application is allowed.
However, there shall be no order as to cost.
Md. Emdadul Haque Azad, J: I agree.
Ed.
This Case is also Reported in:
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Category: Fiscal/Taxation Law | Date: 17 Sep, 2014 | Hits: 2
Fidelity Assets and Securities Co. Ltd. Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
.... single judgment. Facts of the Applicant’s Case 2. An accumulated reading of the factual aspect of these two Income Tax Reference Applications reveals that the Assessee-applicant is a public limited company engaged in leasing business under the licensed obtained from the Bangladesh B......nswered in negative and in favour of the Assessee-applicant. However, there shall be no order as to cost. Md. Emdadul Haque Azad, J: I agree. Ed. This Case is also Reported in: ..Category: Fiscal/Taxation Law | Date: 16 Sep, 2014 | Hits: 0
Onil Kuar Podder and others Vs. Mostafa Unuch, 2014, 43 CLC (HCD)
.... originated from Prophet Muhammad (peace be upon him, PBUB) I may observe that pre-emption is closely connected with the Muhammadan Law of inheritance. That law was founded by the Prophet upon republican principles, at a time when the modern democratic conception of equality and division of pro......s we gathered from the old decisions, particularly from the aforesaid Full Bench decision of Allahabad High Court. "Right of pre-emption has been originated from Prophet Muhammad (peace be upon him, PBUB) I may observe that pre-emption is closely connected with the Muhammadan Law..Category: Property Law | Date: 15 Sep, 2014 | Hits: 8
Asset Developments & Holdings Ltd. vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
.... income of the assessee shall be computed on the basis of the accounts maintained, payments made and transactions recorded accordingly. (3) Without prejudice to the preceding sub-sections, every public or private company as defined in [the Companies Act, 1913 (VII of 1913) or কোম্পা......nt, are answered in negative and in favour of the Assessee-applicant. However, there shall be no order as to cost. Md. Emdadul Haque Azad, J: Ed. This Case is also Reported in: ..Category: Fiscal/Taxation Law | Date: 7 Sep, 2014 | Hits: 5
....can take effect only when it is accepted by the employer.......(11 and 13)
Till the resignation is accepted by the appropriate authority in consonance with the rules governing the acceptance the public servant concerned has locus poenitentiae but not thereafter……..... (15)
Re......Division, we do not find any substance in this civil petition for leave to appeal. Accordingly, this petition is dismissed.
Ed.
This Case is also Reported in: 66 DLR (AD) (2014) 279.
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Category: Administrative Law | Date: 7 Sep, 2014 | Hits: 20
.... 81; Administrative Officer, Housing Settlement, Chittagong Vs. Abdur Rashid Chowdhury, 63 DLR 479; Abdul Kader Bhuiyan and 17 others Vs. Secretary, Ministry of Land, Government of the People's Republic of Bangladesh, 61 DLR (AD) 28; Abdul Karim Vs. Bangladesh 51 DLR 447; Dewan Shamsul Abedin, M...... Rule No.364(R) of 2007 (Violation) is disposed of.
Send down the lower court records. Communicate this order at once.
Ed.
This Case is also Reported in: 67 DLR (HCD) (2015) 42.
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Category: Limitation Law, Property Law | Date: 4 Sep, 2014 | Hits: 6
Yunus (Md.) Vs. State & another, 2014, 43 CLC (HCD)
....eive the Government amounts to an offence of criminal breach of trust which is punishable under section 409 of the Penal Code…......(28) The hard earned money of the people spent from the public exchequer cannot be misused at the whims and sweet wills of the accused-petitioner and others...... Let the lower Court's record along with a copy of this judgment be sent down to the concerned Court below at once. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 97 ..Category: Criminal Law, Procedural Law | Date: 13 Aug, 2014 | Hits: 8
Peoples Insurance Company Limited Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....by and the rest is a commercial office of the Small Causes Act out by the assessee. C) Whether on the facts and circumstances of the case, the capital gains arises from the transfer of shares of public companies listed with a Stock Exchange in Bangladesh which is an exempted income under sectio......nswered in negative and in favour of the Assessee-applicant. However, there shall be no order as to cost. Md. Emdadul Haque Azad, J: I agree. Ed. This Case is also Reported in: ..Category: Fiscal/Taxation Law | Date: 24 Jul, 2014 | Hits: 0
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