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BRAC vs. National Board of Revenue and another, 2008, 37 CLC (HCD)

....or the advancement of education, health, welfare etc, primarily for the poorest segment of rural people. Its funds constitute mainly of donations from benevolent foreign donors. In addition, it earns income from commercial projects, bank interest, dividend etc. The petitioner is an assessee of Compa......f Finance Mr. Shawkat Hossain, 75, Mohakhali, CADhaka-1212…………………Petitioner Vs. The National Board of Revenue, Segunbagicha, Dhaka represented by its Chairman, Segunbagicha, Dhaka and another…………………………Respondents Judgment February 12, 2008. Result: ......essment in question. 24. We are not impressed. In view of reduction of the requisite tax, the discretion of the Board was found to be not necessary and omitted by the Parliament in the interest of revenue. When the petitioner cannot claim as of right of the Board to exercise such discretion after..

Category: Fiscal/Taxation Law | Date: | Hits: 171

Waseq Ullah & Others Vs. Rezia Khatun and Others, 2010, 39 CLC (HCD)

....No.510 in Title Suit No.50 of 1990 is set aside. Title Suit No.50 of 1990 is dismissed. Send down the lower Court records at once. Ed. This Case is also Reported in: 16 BLC (HCD) (2011) 300. ...... High Court Division (Civil Appellate Jurisdiction) Present: Sharif Uddin Chaklader J Md. Shawkat Hossain J Waseq Ullah & Others.................Appellants Vs. Rezia Khatun and Others……............Respondents Judgment May 23, 2010. Result: The First Appea......a’ schedule land in VP Case No. 31/79-80 as enemy property. Plaintiff did not know about all these facts as he was not in Bangladesh. While he came in Bangladesh from abroad, he was advised, by the revenue employee to file an application to the Sub divisional Officer (Sadar) Noakhali for getting l..

Category: Property Law | Date: | Hits: 83

Intertek Testing Services International Limited and others Vs. National Board of Revenue, Dhaka & others, 2003, 32 CLC (HCD)

....nformation about tax liabilities were there. The petitioners were officially informed by the VAT Wing of National Board of Revenue about the VAT liability. Clause 4 of the agreement provides that all income and profits of the second party accrued or derived by it and under this contract shall be sub...... 55 DLR (HCD) (2003) 691. ......pay VAT, and the amount already deducted from their bills is liable to refund. We direct the parties to bear their respective costs. Ed. This Case is also Reported in: 55 DLR (HCD) (2003) 691. ..

Category: Fiscal/Taxation Law | Date: | Hits: 119

Ruhul Amin Vs. State and another, 2007, 36 CLC (HCD)

....akhsmipur in Criminal Miscellaneous Case No.41 of 2004. In the result, the Rule is discharged. The stay order stands vacated. Ed. This Case is also Reported in: 13 MLR (HCD) (2008) 141. ......e Court High Court Division (Criminal Revisional Jurisdiction) Present: Sharif Uddin Chaklader J Md. Emdadul Huq J Ruhul Amin………………………..Petitioner Vs. State and another……………………….Opposite Parties Judgment October 30, 2007. Result: ......akhsmipur in Criminal Miscellaneous Case No.41 of 2004. In the result, the Rule is discharged. The stay order stands vacated. Ed. This Case is also Reported in: 13 MLR (HCD) (2008) 141. ..

Category: Property Law | Date: | Hits: 122

Monowara Khatun and another Vs. Abdul Khaleque & others, 2011, 40 CLC (HCD)

.... Court, Dhaka in Title Suit No.181 of 1994 are here­by set aside. The suit is hereby dismissed. Send down the LC Record at once. Ed. This Case is also Reported in: 64 DLR (HCD) (2012) 371. ......t once. Ed. This Case is also Reported in: 64 DLR (HCD) (2012) 371. ...... Court, Dhaka in Title Suit No.181 of 1994 are here­by set aside. The suit is hereby dismissed. Send down the LC Record at once. Ed. This Case is also Reported in: 64 DLR (HCD) (2012) 371. ..

Category: Procedural Law | Date: | Hits: 137

Abdul Latif Howlader Vs. Additional Deputy Commi­ssioner (Revenue) & others, 1998, 27 CLC (HCD)

....nder Article 102 of the Constitution. In the result, the application is rejected with a cost of Taka 1,000.00 (One thousand) only. Ed. This Case is also Reported in: 50 DLR (HCD) (1998) 638. ......espondents Judgment August 4, 1998. Result: The application is rejected. The Constitution of Bangladesh, 1972, Article 102(2)(a)(ii) Wwhere an authority is vested with jurisdiction and in exercise of such jurisdiction it commits mistake such mistake cannot be amenable to judicial ......nder Article 102 of the Constitution. In the result, the application is rejected with a cost of Taka 1,000.00 (One thousand) only. Ed. This Case is also Reported in: 50 DLR (HCD) (1998) 638. ..

Category: Constitutional Law | Date: | Hits: 222

Sree Sree Moha Prabhu and Sree Sree Gopal Jew Deities Vs. Biresh Ranjan Dhar and others, 2009, 38 CLC (HCD)

.... of his properties to the said deities on 27th Chaitra, 1333 B.S. He divested his interest in the debuttar properties and remained a founder Shebait of the deities. He acquired some properties by the income of previous debutter and on 1st of Falgoon 1351 B.S. he made another deed of gift of some mor......ecords immediately. Ed. This Case is also Reported in: 18 BLT (HCD) (2010) 51. ...... and decree given at time of issuance of rule is vacated. The office is directed to send down the lower Courts records immediately. Ed. This Case is also Reported in: 18 BLT (HCD) (2010) 51. ..

Category: Property Law | Date: | Hits: 102

Rezia Khatun Chowdhurani and others Vs. Shamir Kumar Chowdhury and others, 2008, 37 CLC (HCD)

....rocured within five months from the date of execution of the deed and the balance consideration of amount of Taka 11,000 would be paid at the time of execution of the sale deed after taking necessary income tax clearance and permission and possession the property would be delivered on that day. Sami......his Case is also Reported in: 61 DLR (HCD) (2009) 131. ...... these Rules. In the result, these Rules are discharged without any order as to costs. Send down the lower Court records. Ed. This Case is also Reported in: 61 DLR (HCD) (2009) 131. ..

Category: Civil Law | Date: | Hits: 138

Sharifuddin and others Vs. Commissioner of Customs and others, 2009, 38 CLC (AD)

..... The appeals are therefore allowed without any order as to cost. The civil petitions are disposed of by the judgment in Civil Appeals. Ed. This Case is also Reported in: 9 ADC (2012) 721. .............................Petitioner (In Civil Appeal No.990 of 2001) Md. Razual Karim....................................Petitioner (In Civil Appeal No.996 of 2001) Vs. Commissioner of Customs and others.........................Respondent (In all the cases) Judgment May 12, 2009. Res....... The appeals are therefore allowed without any order as to cost. The civil petitions are disposed of by the judgment in Civil Appeals. Ed. This Case is also Reported in: 9 ADC (2012) 721. ..

Category: Fiscal/Taxation Law | Date: | Hits: 128

Kartick Chandra Das and another Vs. State, 2012, 41 CLC (HCD)

....tunity on priority basis. Communicate the order to the learned Special Judge, Bogra, at once for information and necessary action. Ed. This Case is also Reported in: 64 DLR (HCD) (2012) 458. ...... also Reported in: 64 DLR (HCD) (2012) 458. ......d named Zahangir Alam, ex-Chairman of the said Paura­shava by misusing his power refrained from depositing Tk. 5,38,549 that is 5% of total lease money to the Government exchequer on account of land revenue collected from Dhap Sultangonj hat for the years 1413 BS; the same accused also did not depo..

Category: Procedural Law | Date: | Hits: 86

Abu Taher Chowdhury and others Vs. Showkat Ali and others, 2012, 41 CLC (HCD)

.... for the improvement of the schedule property as per scheme plan and estimate to be submitted by Mutawalli, is required to be implemented soon for better management of the property and enhancement of income of the Wakf Estate. 5. The trial Court after hearing the parties and considering the evide......e. Ed. This Case is also Reported in: 64 DLR (HCD) (2012) 455. ......he order of status-quo granted earlier by this Court is hereby recalled and vacated. Send down the Lower Court's records at once. Ed. This Case is also Reported in: 64 DLR (HCD) (2012) 455. ..

Category: Administrative Law | Date: | Hits: 175

Durga Prasad Singh Hajari Vs. Commissioner of Taxes, Taxes Zone 3, Chittagong, 2007, 36 CLC (HCD)

....disposed of. Income tax of Hindu undivided family The Income Tax Ordinance, 1984 accepts and respects the Hindu personal law as it accepts a Hindu undivided family as a person when a return of income is so filed on behalf of such undivided family. Also, a member of such family can file the re......g.............Respondent Judgment December 12, 2007. Result: The Reference Applications are disposed of. Income tax of Hindu undivided family The Income Tax Ordinance, 1984 accepts and respects the Hindu personal law as it accepts a Hindu undivided family as a person when a return......s not sanctioned by the Ordinance. In the result, we dispose of the above references with our answer to the questions of law formulated in the negative and in favor of the assessed and against the revenue. No cost. Communicate at once. Ed. This Case is also Reported in: 61 DLR (HCD) (200..

Category: Fiscal/Taxation Law | Date: | Hits: 138

Ocean Accessories Limited and another Vs. National Board of Revenue and others, 2010, 39 CLC (HCD)

....y submits that he will not press for refund of the amount in question since it has been already paid up as mentioned in the petition. Ed. This Case is also Reported in: 30 BLD (HCD) (2010) 441. ......vision (Special Original Jurisdiction) Present: Md. Ashfaqul Islam J SM Emdadul Hoque J Ocean Accessories Limited, Represented by Managing Director, E-19/6, Merul Badda, Gulshan, Dhaka and another……………………Petitioner Vs. The National Board of Revenue, represented ......y submits that he will not press for refund of the amount in question since it has been already paid up as mentioned in the petition. Ed. This Case is also Reported in: 30 BLD (HCD) (2010) 441. ..

Category: Fiscal/Taxation Law | Date: | Hits: 174

Razia Khanam Vs. Md. Shamuzzoha Khan & Others, 2007, 36 CLC (HCD)

.... granted by this Court dated 5.9.2005 is hereby vacated. 30. The office is directed to send down the lower Court's record at once. Ed. This Case is also Reported in: 15 BLT (HCD) (2007) 355. ......rs…………………………Defendant-Opposite party Judgment May 13, 2007. Result: The rule is discharged. Cases Referred to- Alhaj B.N. Khan (Degree) College Vs. Md. A. Rahim and others, 7 BLT (AD) 153; Bijoy Kumar Saha Vs. Deputy Commissioner, Chuadanga and others, 55 DLR 5...... granted by this Court dated 5.9.2005 is hereby vacated. 30. The office is directed to send down the lower Court's record at once. Ed. This Case is also Reported in: 15 BLT (HCD) (2007) 355. ..

Category: Employment/Service Law | Date: | Hits: 118

Mohammad Shahidul Islam @ Mufti Shahidul Islam Vs. National Board of Revenue, 2008, 37 CLC (HCD)

....wful authority and as such, of no legal effect and accordingly, quashed, so far the petitioner is concerned. Communicate at once. Ed. This Case is also Reported in: 13 MLR (HCD) (2008) 441. ......17 Babar Road, Mohammadpur, Dhaka, Permanent address 1/D, 7/17, Mirpur, Dhaka-1612…………………Petitioner Vs. National Board of Revenue, represented by its Chairman, Segunbagicha, Dhaka and others…………………Respondents Judgment February 14, 2008. Result: The Rule ......sing the vehicle in order to benefit himself and others by breach of trust the petitioner transferred the vehicle to accused Abdul Jabbar Mia in collaboration with other accused by evading government revenue of taka 80,91,720. The petitioner and other accused thereby committed offences under section..

Category: Fiscal/Taxation Law | Date: | Hits: 246

Paritosh Chandra Nag Vs. Bangladesh represented by Secretary, Ministry of Land, 2008, 37 CLC (HCD)

....is discharged without any order as to cost. The order of status quo granted by this Court earlier is hereby recalled and vacated. Ed. This Case is also Reported in: 61 DLR (HCD) (2009) 214. ...... This Case is also Reported in: 61 DLR (HCD) (2009) 214. ......is discharged without any order as to cost. The order of status quo granted by this Court earlier is hereby recalled and vacated. Ed. This Case is also Reported in: 61 DLR (HCD) (2009) 214. ..

Category: Property Law | Date: | Hits: 107

Md. Maniruzzaman and another Vs. State, 2011, 40 CLC (HCD)

....e charge levelled against them and they be discharged from their respective bail bonds. Send down the lower Court records at once. Ed. This Case is also Reported in: 64 DLR (HCD) (2012) 477. ......nce. Ed. This Case is also Reported in: 64 DLR (HCD) (2012) 477. ......e charge levelled against them and they be discharged from their respective bail bonds. Send down the lower Court records at once. Ed. This Case is also Reported in: 64 DLR (HCD) (2012) 477. ..

Category: Criminal Law | Date: | Hits: 84

Romisa Khanam Vs. Secretary, Ministry of Land, Government of People's Republic of Bangladesh and others, 2008, 37 CLC (HCD)

.... of respondent No. 2 presented under Rule 31 Of the Tenancy Rules, 1955 are accordingly, restored. Communicate at once. Ed. This Case is also Reported in:   61 DLR (HCD) (2009) 18. ......h Court Division (Special Original Jurisdiction) Present: MA Rashid J   Md. Ashfaqul Islam J Romisa Khanam …………………Petitioners Vs. Secretary, Ministry of Land, Government of People's Republic of Bangladesh and others ……………………………Respo...... 1955. Under the signature of the Secretary of the Ministry of Land a circular was also circulated in respect of recording of the Government Khas land and land of Court of Wards. In the circular, the revenue authority is directed to examine the SA and RS record-of-rights by following the CS, that is..

Category: Property Law | Date: | Hits: 120

Sudhangshu Shekhor Halder Vs. Chief Election Commissioner & others, 2003, 32 CLC (HCD)

....resentation of the People Order 1972 by not submitting the correct statement about his election expense, probable source of find; that Respondent Nos.5 (in his return) stated that he had no source of income and he has collected the fund by selling his books and collecting money from his party; that ......€¦â€¦â€¦â€¦â€¦â€¦â€¦â€¦Respondents Judgment September 14, 2003. Result: The Election Petition is allowed. Whether submission of the expenses return is substantial compliance of the law and swearing of the affidavit at the end of the return is a mere formality. The swearing of an a...... be void. Let a copy of this judgment be communicated to the Election Commission to take necessary steps in accordance with law. Ed. This Case is also Reported in: 55 DLR (HCD) (2003) 655. ..

Category: Election Law | Date: | Hits: 300

Aminur Rashid Chowdhury Vs. Government of Bangladesh and others, 2012, 41 CLC (AD)

.... of land". Security of Tk. 1000/- is to be deposited within 1 (one) month. Preparation of paper book, as prayed for, is dispensed with. Ed. This Case is also Reported in:9 ADC (2012) 650. ......ah J Syed Mahmud Hossain J Muhammad Imman Ali J Md. Shamsul Huda J Aminur Rashid Chowdhury………………………………………….Petitioner Vs. Government of Bangladesh and others...................Respondents Judgment April 26, 2012. Result: The leave is g...... of land". Security of Tk. 1000/- is to be deposited within 1 (one) month. Preparation of paper book, as prayed for, is dispensed with. Ed. This Case is also Reported in:9 ADC (2012) 650. ..

Category: Civil Law | Date: | Hits: 182