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Molina Rani and others Vs. Gopal Goyala and another, 2014, 43 CLC (AD)
....ugned judgment and order of the High Court Division. Accordingly, the appeal is dismissed, without however any order as to costs. Ed. This Case is also Reported in: 67 DLR (AD) (2015) 240 ......000 on 23-1-1989, Taka 5,000 on 4-4-1991 and Taka 5,000 on 10-6-1991 by acknowledging the same on the back page of the bainanama. She repeatedly requested the defendant No. 1 to execute the sale deed accepting the remaining consideration money, but the defendant made pretext. Lastly, on 27th Ju..Category: Civil Law, Evidence Law | Date: 20 Nov, 2014 | Hits: 6
Ruhul Amin (Md.) and oth¬ers Vs. Mustafizur Rahman and others, 2014, 43 CLC (HCD)
....ule stands vacated. Communicate the judgment and order immediately and send back the lower Court's record at once. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 259 ......arned Assistant Judge, Chatkhil, Noakhali against the present petitioners and opposite parties No. 3-40 impleading them as defendants praying for declaration of title and further declaration that the deed of exchange Nos. 22 and 23 dated 2-1-1971 are forged, fraudulent, collusive and not acted upon ..Category: Civil Law, Property Law | Date: 16 Nov, 2014 | Hits: 10
....sued by Bangladesh Bank was justified in maintaining inclusion of re-valuation reserve on HFT treasury bills as income of the applicant, in as much as the reserve does not represent income out of any transfer.
9. Whether, in the facts and on the circumstances of the case, the Tribunal u/s. 159(......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
....at the appellant cannot be made legally liable to bear the burden of breach of provision, if any, of section 53H of the Ordinance. But section 53H of the Ordinance is relating to collection of tax on transfer, etc. of property and it has no nexus with section 53E of the Ordinance. Therefore, the ord......reme Court of Bangladesh is directed to take necessary steps under section 161(2) of the Income Tax Ordinance, 1984.
Md. Habibul Gani, J: I agree.
Ed.
This Case is also Reported in:
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Category: Fiscal/Taxation Law | Date: 10 Nov, 2014 | Hits: 0
The Commissioner of Taxes Vs. Azmat Fashions Limited, 2014, 43 CLC (HCD)
....at the appellant cannot be made legally liable to bear the burden of breach of provision, if any, of section 53H of the Ordinance. But section 53H of the Ordinance is relating to collection of tax on transfer, etc. of property and it has no nexus with section 53E of the Ordinance. Therefore, the ord......upreme Court of Bangladesh is directed to take necessary steps under section 161(2) of the Income Tax Ordinance, 1984. Md. Habibul Gani J:- I agree. Ed This case is also Reported in: ..Category: Fiscal/Taxation Law | Date: 10 Nov, 2014 | Hits: 8
Commissioner of Taxes Vs. Azmat Fashions Limited, 2014, 43 CLC (HCD)
....at the appellant cannot be made legally liable to bear the burden of breach of provision, if any, of section 53H of the Ordinance. But section 53H of the Ordinance is relating to collection of tax on transfer, etc. of property and it has no nexus with section 53E of the Ordinance. Therefore, the ord...... is directed to take necessary steps under section 161(2) of the Income Tax Ordinance, 1984. Md. Habibul Gani J. - I agree. Ed. This Case is also Reported in: ..Category: Fiscal/Taxation Law | Date: 10 Nov, 2014 | Hits: 9
Chowdhury Mohidul Haque Vs. Anti-Corruption Com¬mission and others, 2014, 43 CLC (AD)
....n under section 5(2) of the Prevention of Corruption Act, 1947 and date was fixed on 14-3-2007 for framing charge, and then he transmitted the case record to the Divisional Special Judge, Barisal. On transfer, the case was renumbered as Special case No. 2 of 2007. On 9-5-2007 the prosecution prayed ......We also note, incidentally that the subsequent charge-sheet was numbered as 348 Ka, whereas the first charge-sheet was numbered as 348. In a way, this indicates that the second charge-sheet is indeed a supplementary of the first. 17. The High Court Division observed that under section 173(..Category: Civil Law | Date: 21 Oct, 2014 | Hits: 6
Shawkat Hossain (Md.) and another Vs. Golam Mohammad and another, 2014, 43 CLC (HCD)
....ritten statement denying the alleged bainanama. Their case is that the defendant No.1 purchased 0.0168 ajutangsa land from Shahana Bibi by a registered kabala dated 10-4-1984 and subsequently he transferred that land to his wife Rokeya Begum, the defendant No. 2 in lieu of dower money by regist......000 and on receipt Taka 45,000 out of that stipulated consideration as earnest money executed a bainapatra in favour of the plaintiff on the stipulations that he would execute and register the kabala deed in respect of the suit property in favour of the plaintiff within 120 days on receiving the bal..Category: Evidence Law, Property Law | Date: 20 Sep, 2014 | Hits: 10
.... confusion that the function of the DCT concern can only be exercised by the Inspecting Joint Commissioner of Taxes, since the legislature by using word ‘respectively’ has categorized the transfer of function of the Deputy Commissioner of Taxes to the Inspecting Joint Commissioner of Tax......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
Intekhab Ahmed Khan Vs. Sabbir Ahmed Chowdhury, 2014, 43 CLC (AD)
....Division is set-aside and the judgment and decree passed by the trial Court is hereby restored. Ed. This Case is also Reported in: 67 DLR (AD) (2015) 2 ......Division is set-aside and the judgment and decree passed by the trial Court is hereby restored. Ed. This Case is also Reported in: 67 DLR (AD) (2015) 2 ..Category: Tenancy Law | Date: 17 Sep, 2014 | Hits: 13
Intekhab Ahmed Khan Vs. Sabbir Ahmed Chowdhury, 2014, 43 CLC (AD)
....dgment delivered by the High Court Division is set-aside and the judgment and decree passed by the trial Court is hereby restored. Ed. This Case is also Reported in: 67 DLR (AD) (2015) 2. ......dgment delivered by the High Court Division is set-aside and the judgment and decree passed by the trial Court is hereby restored. Ed. This Case is also Reported in: 67 DLR (AD) (2015) 2. ..Category: Tenancy Law | Date: 17 Sep, 2014 | Hits: 6
Fidelity Assets and Securities Co. Ltd. Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....of the Taxes Department.…… (23) Section 32(7) read with Section 2(15) The provision of section 32(7) of the Income Tax Ordinance 1984 is applicable in the case of share transfer business HFT (Held for Transfer) or HFD (Held for Dividend) and thereby exempted from taxab......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)
....ated at mouza of Halatola under PS Khulna, District-Khulna originally belonged to AHM Ali Hafez, Mutwalli of UsufWaqf Estate. The beneficiary of the said waqf estate, Karim-un-nessa and AHM Ali Hafez transferred 0.05 acres of land to plaintiff through kabala dated 19-8-1966 and the plaintiff possess......eon, living there with family and became co-sharer of the land. Defendant Nos. 4-5 transferred 0.0825 acres of land along with dwelling house upon the land to defendant Nos.1-3, who are strangers, by deed dated 28-8-2004 at a consideration of Tk. 12, 00,000 behind the back of the plaintiff. He has g..Category: Property Law | Date: 15 Sep, 2014 | Hits: 8
....cation dated 4-11-2003. Because of various achievements especially for having academic qualification, professional experience, knowledge about computer and experience abroad, respondent No.1 was transferred to the post of Assistant Director of Asian Development Bank, CIDA. In 2004, respondent N......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
....he land of Fazil Mia as there was no registered deed of gift and there was homestead. Later on, Government did not evict the plaintiff from the suit land. Subsequently, Government decided not to transfer District Head quarters of Noakhali in the land acquired and land remain unused. Fazil Mia h......se No.2/1920-21, for constructing infrastructure of District Headquarters, Noakhali acquired the land, took possession of acquired land excepting the land of Fazil Mia as there was no registered deed of gift and there was homestead. Later on, Government did not evict the plaintiff from the..
Category: Limitation Law, Property Law | Date: 4 Sep, 2014 | Hits: 6
Yunus (Md.) Vs. State & another, 2014, 43 CLC (HCD)
.... witnesses, he discharged two of the accused Ranjit and Pro vat for lack of evidence and framed charges against Niren, Nishit and Arun. Thereafter, these three moved before the Sessions Judge, and on transfer of the same, an Additional Sessions Judge made a criminal reference before Calcutta Hi...... 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)
....nd ground floor as lobby 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 exempt......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
Haji Mohammad Ali vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....any other law for the time being in force, where any document required to be registered under the provisions of section 17(a), (b), (c) or (e) of the Registration Act, 1908 (XVI of 1908), purports to transfer, assign, limit or extinguish any right, title or interest of any person [not being an indiv......e answered in negative and in favour of the Assessee-applicant. However, there shall be no order as costs. Md. Emdadul Haque Azad J: I agree. Ed. This Case is also Reported in: ..Category: Fiscal/Taxation Law | Date: 24 Jul, 2014 | Hits: 0
Motiur Rahman and others Vs. Siddika Begum and Others, 2014, 43 CLC (HCD)
.... filed Partition Suit No. 103 of 1988 in the court of learned Subordinate Judge, Kishoregonj on 15-6-1988 for partition of ejmali properties described in schedule 1-6 of the plaint which was later on transferred to the Court of learned Assistant Judge, Mittamoyeen, Kishoregonj and was renumbere...... 52 of 2009 belonged to the defendant No.1 along with the predecessor of defendant Nos. 29-33 namely Helal Uddin and Tobarok Hossain and they got the same in equal shares by registered sale deed dated 28-4-1955 and the defendant No. 1 by an amicable settlement with the other original owner..Category: Procedural Law | Date: 16 Jun, 2014 | Hits: 0
Mohoshin Miah (Md.) Vs. State and another, 2014, 43 CLC (HCD)
....nd claimed to be tried. The case was tried by the Senior Special Judge, Narayanganj till 28-1-2009 and within this span of time 5(five) witnesses were examined by that Court. Thereafter, the case was transferred in the Court of Special Judge, 41 Court, Dhaka where the case was renumbered as Special ......lla Police Station, district Narayanganj. One Abdus Salam alias Khokon from Kashipur village of Fatulla Police Station had approached the accused two months ago for mutation of his name pursuant to a deed of exchange being No. 6236 dated 24-12-2003 by which he got 0.03 acres of land of RS plot No. 3..Category: Anti-Corruption Laws, Criminal Law | Date: 10 Jun, 2014 | Hits: 8
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