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M/s. Sonali Agency Vs. Chairman, National Board of Revenue and others, 2008, 37 CLC (HCD)

....al year 01.07.97 to 30.06.98 the petitioner paid further 13,75,000.00. Total contribution of the capital to the fund of the firm stood at 32,52,297.00. 3. The petitioner accordingly, submitted his income tax return as an individual for the assessment year 1998-99. Pursuant to notice under Section......having address at 356, Jamal Khan Road, P.S. Kotwali, District-Chittagong, represented by its Proprietor Khalil Ahmed………………….Petitioner Vs. The Chairman, National Board of Revenue and others………………….Respondents Judgment March 9, 2008. Result: The Rule is ...... record of any proceeding under this Ordinance and if he considers that any order passed therein by the Deputy Commissioner of Taxes is erroneous in so far as it is prejudicial to the interest of the revenue, he may, after giving the assessee an opportunity of being heard, and, after making or causi..

Category: Fiscal/Taxation Law | Date: | Hits: 94

Md. Hafizur Rahman and others Vs. Government of Bangladesh and others, 2012, 41 CLC (HCD)

....mentary affidavit-in-opposition affirmed on 14.10.2012 accepting those documents to be genuine. In the said supplementary affidavit it is stated that the present situation in terms of infrastructure, income and occupation of the people of the area in question have been drastically changed. The Upazi...... agree. This Case is also Reported in: ......cipality or union every when and then except in due process of law. Thus the Rule is disposed of with the above observations. Mohammad Bazlur Rahman J. - I agree. This Case is also Reported in: ..

Category: Civil Law | Date: | Hits: 131

Md. Akkas Ali Vs. Government of Bangladesh and others, 2010, 39 CLC (HCD)

....case, we find no merit in the Rule. The Rule, therefore, fails. Accordingly, the Rule is discharged without any order as to costs. Ed. This Case is also Reported in: 30 BLD (HCD) (2010) 390. ......ion (Special Original Jurisdiction) Present: Moyeenul Islam Chowdhury J AKM Abdul Hakim J Md. Akkas Ali…………………………Petitioner Vs. The Government of Bangladesh and others……………………………..Respondent Judgment May 31, 2010. Result: ......case, we find no merit in the Rule. The Rule, therefore, fails. Accordingly, the Rule is discharged without any order as to costs. Ed. This Case is also Reported in: 30 BLD (HCD) (2010) 390. ..

Category: Administrative Law | Date: | Hits: 261

Rakibuddin Talukder Vs. Government of Bangla­desh and others, 2009, 38 CLC (HCD)

..... Office is directed to send down the records of this case at once with a copy of Judgment for infor­mation and necessary action. Ed. This Case is also Reported in: 64 DLR (HCD) (2012) 430. ......preme Court High Court Division (Civil Revisional Jurisdiction) Present: Syed Md. Ziaul Karim J Rakibuddin Talukder......................Petitioner Vs. Government of Bangla­desh and others.......................Opposite Parties Judgment January 27, 2009. Result: The....... Office is directed to send down the records of this case at once with a copy of Judgment for infor­mation and necessary action. Ed. This Case is also Reported in: 64 DLR (HCD) (2012) 430. ..

Category: Property Law | Date: | Hits: 76

Chittagong Dry Dock Ltd. Vs. Commissioner of Taxes, 2012, 41 CLC (HCD)

....any under the Bangladesh Steel and Engineering Corporation. Every transaction in the books of accounts of the assessee are subject to internal check system passed in Audit. The assessee submitted its income tax return for the assess­ment year 2003-2004 before the Deputy Commissioner of Taxes, Compa......he appeal. 2. Facts relevant for disposal of the reference application are as follows: - The assessee-applicant, Chittagong Dry Dock Limited is a state owned company under the Bangladesh Steel and Engineering Corporation. Every transaction in the books of accounts of the assessee are subject ......ervations made in the body of the Judgment. The Registrar is to take steps under section 161(2) of the Income Tax Ordinance, 1984. Ed. This Case is also Reported in: 64 DLR (HCD) (2012) 412. ..

Category: Fiscal/Taxation Law | Date: | Hits: 107

Nazrul Islam (Md.) Vs. Bangladesh and others, 2007, 36 CLC (HCD)

....er's property is declared to have been made without any lawful authority and is of no legal effect. Communicate the order at once. Ed. This Case is also Reported in: 13 BLC (HCD) (2008) 39. ......ourt High Court Division (Special Original Jurisdiction) Present: ABM Khairul Haque J SM Ziaul Karim J Nazrul Islam (Md.)………………………Petitioner Vs. Bangladesh and others………………………………Respondents Judgment April 25, 2007. Result:......er's property is declared to have been made without any lawful authority and is of no legal effect. Communicate the order at once. Ed. This Case is also Reported in: 13 BLC (HCD) (2008) 39. ..

Category: Property Law | Date: | Hits: 62

Rashida Mahabub Vs. IFIC Bank & others, 2007, 36 CLC (HCD)

....ntary affidavit following the verification Rules; that the petitioner had purchased the flats with her own resources and not with her husband Judgment-debtor's money. She also described her source of income, etc for buying the flats. 11. Respondent No.1 filed another supple­mentary affidavit dat......Bank & others……………………………Respondents Judgment September 16, 2007. Result: The Rule is made absolute in part. Cases Referred to- Abbasuddin Chowdhury Vs. Chandra Mohan Chowdhury, 18 DLR 535; Sahara Khatun Vs. Abdul Gafur @ Abdul Gaffer, 55 DLR (AD) 79; Abd......ith the execution case in accordance with law. The order of stay stands vacated. Communicate the Judgment to the Adalat at once. Ed. This Case is also Reported in: 13 BLC (HCD) (2008) 78. ..

Category: Civil Law | Date: | Hits: 136

Hotel Zakaria International (Pvt.) Ltd. Vs. National Board of Revenue (NBR) and others, 2010, 39 CLC (HCD)

....However, the petitioner will be at liberty to give reply under section 55 of VAT Act as per notice dated 15th July, 2007(Annexure-B). Ed. This Case is also Reported in: 30 BLD (HCD) (2010) 388. ...... Hague J Hotel Zakaria International (Pvt.) Ltd………………………………………Petitioner Vs. National Board of Revenue (N.B.R) Represented by its Chairman, Segunbagicha, Dhaka and others………………………………………Respondent Judgment February 24, 2010......However, the petitioner will be at liberty to give reply under section 55 of VAT Act as per notice dated 15th July, 2007(Annexure-B). Ed. This Case is also Reported in: 30 BLD (HCD) (2010) 388. ..

Category: Fiscal/Taxation Law | Date: | Hits: 107

Abdul Matin Vs. Government of the People's Republic of Bangladesh, 2007, 36 CLC (HCD)

....act and circumstances of the case, I direct the parties to bear their respective costs. Lower Courts Records are sent down at once. Ed. This Case is also Reported in: 13 BLC (HCD) (2008) 30. ...... Judgment April 19, 2007. Result: The Rule is made absolute. Doctrine of res judicata Doctrine of res judicata has received a statutory sanction in The Code as a matter of prudence and to give due weightage to a finding or decision so as to reach finality in the matter of a disput......act and circumstances of the case, I direct the parties to bear their respective costs. Lower Courts Records are sent down at once. Ed. This Case is also Reported in: 13 BLC (HCD) (2008) 30. ..

Category: Property Law | Date: | Hits: 69

Abdul Motaleb and others Vs. Customs, Excise and VAT Appellate Tribunal, 2011, 40 CLC (HCD)

....tice dated 14-2-2008 (Annexure-C) is also declared to have been passed and issued without lawful authority and is of no legal effect. Ed. This Case is also Reported in: 64 DLR (HCD) (2012) 100. ......e is also Reported in: 64 DLR (HCD) (2012) 100. ......tice dated 14-2-2008 (Annexure-C) is also declared to have been passed and issued without lawful authority and is of no legal effect. Ed. This Case is also Reported in: 64 DLR (HCD) (2012) 100. ..

Category: Fiscal/Taxation Law | Date: | Hits: 135

Khorshid Nayeem and others Vs. Land Appeal Board land others, 2010, 39 CLC (HCD)

.... to the extent of 5.17 acres as it originally stood. Communicate this Judgment to the Land Appeal Board (respondent No.1) at once. Ed. This Case is also Reported in: 17 BLC (HCD) (2012) 511. ......lso Reported in: 17 BLC (HCD) (2012) 511. ......he order of review passed by the Full Board is inconsistent and contradictory in that the same was passed in violation of the Judgment passed in Title Suit No.280 of 1970. He finally submits that the revenue officers and the Board erred in law in not considering that all the 12 plots of respondent N..

Category: Property Law | Date: | Hits: 115

Abdul Latif Howlader and others Vs. Government of Bangladesh and others, 2009, 38 CLC (HCD)

....tee and subject to there being vacant posts of similar scale available. Let a copy of this judgment and order be transmitted at once. Ed. This Case is also Reported in: 61 DLR (HCD) (2009) 707. ......e is also Reported in: 61 DLR (HCD) (2009) 707. ......ly, out of the remaining 17, apart from the seven petitioners and one other who has become insane, the remaining displaced employees were transferred into vacant posts of the same pay scale under the revenue budget. The Bangladesh Forest Research Institute, Chittagong has all along recommended the t..

Category: Employment/Service Law | Date: | Hits: 216

Ibrahim Akand and others Vs. Securities and Exchange Commission and others, 2009, 38 CLC (HCD)

....e prospectus of First ICB Mutual Fund reveals "the Fund is expected to continue without any limitation of time". The prospectus further reveals "Distribution of profit in cash or kind depend upon the income and gains by such funds, and the prices of their certificates fluctuate with change in the su......se is also Reported in: 30 BLD (HCD) (2010) 49. ......ble him to file CMP before the Appellate Division. The prayer is allowed and the operation of the Judgment is stayed for one (1) week. Ed. This Case is also Reported in: 30 BLD (HCD) (2010) 49. ..

Category: Business or Commercial Law | Date: | Hits: 462

Kamal Imports and Exports Ltd. & another Vs. National Board of Revenue and others, 2010, 39 CLC (HCD)

....eived in the above two writ petitions to the respective petitioners within a period of 1 (one) month from the receipt of the judgment. Ed. This Case is also Reported in: 16 BLC (HCD) (2011)351. ......This Case is also Reported in: 16 BLC (HCD) (2011)351. ......eived in the above two writ petitions to the respective petitioners within a period of 1 (one) month from the receipt of the judgment. Ed. This Case is also Reported in: 16 BLC (HCD) (2011)351. ..

Category: Fiscal/Taxation Law | Date: | Hits: 220

Mangal Chandra Sarker and others Vs. Bangladesh and others, 2011, 40 CLC (HCD)

....s from the places wherein their homesteads are situat­ed considering their humanitarian approach. Communicate the order at once. Ed. This Case is also Reported in: 64 DLR (HCD) (2012) 152. ......Case is also Reported in: 64 DLR (HCD) (2012) 152. ......s from the places wherein their homesteads are situat­ed considering their humanitarian approach. Communicate the order at once. Ed. This Case is also Reported in: 64 DLR (HCD) (2012) 152. ..

Category: Property Law | Date: | Hits: 89

Dr. Md. Habibullah Vs. Additional Secretary and Member (Appeal and Revision) and others, 2007, 36 CLC (HCD)

....cember, 1985 to the petitioner as prayed for within a period of 30 days of receipt of this order, positively. Communicate at once. Ed. This Case is also Reported in: 61 DLR (HCD) (2009) 704. ......urt Division (Special Original Jurisdiction) Present: Md. Abdur Rashid J Md. Miftahuddin Choudhury J Dr. Md. Habibullah……………………Petitioner Vs. Additional Secretary and Member (Appeal and Revision) and others………..Respondents Judgment May 15, 2007. Re......inance was promulgated by the Chief Martial Law Administrator with a view to impose a new tax namely, turnover tax on the business turnover of particular trading for the purpose of raising additional revenue. 20. Clause (c) of section 2 of the Ordinance defines "business turnover" as, "in rela..

Category: Administrative Law | Date: | Hits: 491

Sakya Pada Barua & others Vs. State and others, 1986, 15 CLC (HCD)

....ioners Sakya Pada Barua, Fazlul Huq, Nurul Mostofa and Nurul Amin are discharged from their bail bonds. Md. Abdul Jalil J.- I agree. Ed. This Case is also Reported in:38 DLR (HCD) (1986) 86. ......isdiction) Present: Fazle Hussain Moham­mad Habibur Rahman J Md. Abdul Jalil J Sakya Pada Barua & others…………………………………………Petitioner Vs. The State and others……………………………………Opposite Party Judgment January 12, 1986. ......ioners Sakya Pada Barua, Fazlul Huq, Nurul Mostofa and Nurul Amin are discharged from their bail bonds. Md. Abdul Jalil J.- I agree. Ed. This Case is also Reported in:38 DLR (HCD) (1986) 86. ..

Category: Criminal Law | Date: | Hits: 103

Abul Hossain Vs. National Board of Revenue and others, 2012, 41 CLC (HCD)

....t of this Order positively without any fail. (Underlined by me). With this observations and the direction the Rule is disposed of. Ed. This Case is also Reported in: 64 DLR (HCD) (2012) 341. ......Court Division (Special Original Jurisdiction) Present: Md. Ashfaqul Islam J Mustafa Zaman Islam J Abul Hossain……………………Petitioner Vs. National Board of Revenue and others………………………Respondents Judgment April 8, 2012. Result: The Ru......t of this Order positively without any fail. (Underlined by me). With this observations and the direction the Rule is disposed of. Ed. This Case is also Reported in: 64 DLR (HCD) (2012) 341. ..

Category: Fiscal/Taxation Law | Date: | Hits: 177

Faroque Reza Vs. Government of the People's Republic of Bangladesh and others, 2008, 37 CLC (HCD)

....an No.3841, Mouza Sutrapur, under Dhaka Collectorate is declared to have been passed without lawful authority and is no legal effect. Ed. This Case is also Reported in: 14 MLR (HCD) (2009) 256. ......al Original Jurisdiction) Present: Md. Imman Ali J Md. Emdadul Huq J Faroque Reza………………………………Petitioner Vs. Government of the People's Republic of Bangladesh and others……………………………Respondents Judgment July 3, 2008. Result: Th......an No.3841, Mouza Sutrapur, under Dhaka Collectorate is declared to have been passed without lawful authority and is no legal effect. Ed. This Case is also Reported in: 14 MLR (HCD) (2009) 256. ..

Category: Civil Law | Date: | Hits: 74

Engineer Mahmudul Islam and others Vs. Government of the People's Republic of Bangladesh and others, 2002, 31 CLC (HCD)

....ugned approval was given, that too in the absence of any formal detailed project profile with financial analysis as to the loss and profit in the business of the project and the expected total annual income from the project and, for that matter, income of the Government of Bangladesh and that a proj......e is also Reported in:55 DLR (2003) 171. ......a copy of this judgment and order be sent to the Hon'ble Prime Minister for perusal and necessary action as per our observations made above. Ed. This Case is also Reported in:55 DLR (2003) 171. ..

Category: Others | Date: | Hits: 113