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M/s. Jamal Jute Baling and Co. Vs. M/s. M. Sarkies and Son, 1977, 6 CLC (AD)
....der. It says that subject to clause (2), any Judgment, decree, order, award or decision passed made or given by the Supreme Court of Pakistan, or by any court or by any tribunal, arbitrator, tax authority or other authority, in Bangladesh, in any legal proceedings by or against the erstw......rt of Pakistan delivered on 6th October, 1971 is valid. For the reasons, we dismiss the appeal but without any order as to costs. Ed. This Case is also Reported in: ......lid. For the reasons, we dismiss the appeal but without any order as to costs. Ed. This Case is also Reported in: ......rt of Pakistan delivered on 6th October, 1971 is valid. For the reasons, we dismiss the appeal but without any order as to costs. Ed. This Case is also Reported in: ..Category: Contract Law | Date: 21 Mar, 1977 | Hits: 320
Owner, Abul Hashem Vs. Owners, Haji Mohammad Suruj Miah and anther, 1977, 6 CLC (HCD)
....ct the parties to bear their costs in the appeals. M.H. Rahman J.-I agree. Ed. This Case is also Reported in: 30 DLR (HCD) (1978) 149. ......only. On this sum interest of 6% from April 29, 1964 to the date of filing of the Suit has been calculated at Rs. 3125/-. The total claim was calculated at Rs. 28,125/-. From this amount 33% has been deducted treating the plaintiffs responsible for contributory negligence. In our opinion the plainti......ahman J.-I agree. Ed. This Case is also Reported in: 30 DLR (HCD) (1978) 149. ......ct the parties to bear their costs in the appeals. M.H. Rahman J.-I agree. Ed. This Case is also Reported in: 30 DLR (HCD) (1978) 149. ..Category: Admiralty Law or Maritime Law | Date: 9 Mar, 1977 | Hits: 4
....
Ahsanuddin Chowdhury J
Debesh Chandra Bhattacharya J
Fazle Muaim J
Pakistan River Steamers Ltd......................................Appellant
Vs.
Commissioner of Income-tax, Dacca Zone and another……...Respondents
Judgment
March 4, 1977.
Res...... writ under the Constitution was not maintainable.
The result, therefore, is that the appeal is dismissed with costs.
Ed.
This Case is also Reported in: 30 DLR (AD) (1978) 260.
......on was not maintainable.
The result, therefore, is that the appeal is dismissed with costs.
Ed.
This Case is also Reported in: 30 DLR (AD) (1978) 260.
...... writ under the Constitution was not maintainable.
The result, therefore, is that the appeal is dismissed with costs.
Ed.
This Case is also Reported in: 30 DLR (AD) (1978) 260.
..
Category: Fiscal/Taxation Law | Date: 4 Mar, 1977 | Hits: 173
....ault, the decree will be executable after serving proper notice on the Government.
S.M. Mohsen Ali J.-I agree.
Ed.
This Case is also Reported in: 30 DLR (HCD) (1978) 355.
......idental cost and loss of profit. While stating prices of the goods which were at C. room the plaintiff included a sum of Rs. 1438 annas profit in the price of the goods. This amount is required to be deducted from the total price stated by the plaintiff in the plaint relating to the goods C-room. Th......otice on the Government.
S.M. Mohsen Ali J.-I agree.
Ed.
This Case is also Reported in: 30 DLR (HCD) (1978) 355.
......ault, the decree will be executable after serving proper notice on the Government.
S.M. Mohsen Ali J.-I agree.
Ed.
This Case is also Reported in: 30 DLR (HCD) (1978) 355.
..
Category: Civil Law, Others | Date: 24 Aug, 1976 | Hits: 3
Controller of Imports & Exports Vs. Adamjee Jute Mills Ltd. Dacca and others, 1976, 5 CLC (AD)
....d discrimination between those who imported iron and steel from the USA at higher prices and those who imposed under cash from elsewhere maybe avoided. It was denied that the price differential was a tax so as to require legislative sanction. Further, a price differential was introduced as a measure...... already been considered by us. In the result, all the twenty-eight appeals are allowed but we make no order as to costs. Ed. This Case is also Reported in: 30 DLR (AD) (1978) 283. ......y us. In the result, all the twenty-eight appeals are allowed but we make no order as to costs. Ed. This Case is also Reported in: 30 DLR (AD) (1978) 283. ...... July, 1965, US AID Loan for the import of iron and steel and other commodities was not available. The Government, therefore, decided to import some major items of iron and steel under its own cash resources. These imports were considerably cheaper than those from the USA. Since the trade and i..Category: Fiscal/Taxation Law | Date: 18 Aug, 1976 | Hits: 226
Md. Nazimuddin Vs. The State, 1976, 5 CLC (HCD)
....irul Islam Chowdhury J.—I agree Abdul Wadud Chowdhury J.—I agree. Abdul Momith Chowdhury J.—I agree. Ed. This Case is also Reported in: 30 DLR (HCD) (1978) 49. ......irul Islam Chowdhury J.—I agree Abdul Wadud Chowdhury J.—I agree. Abdul Momith Chowdhury J.—I agree. Ed. This Case is also Reported in: 30 DLR (HCD) (1978) 49. ......ury J.—I agree. Abdul Momith Chowdhury J.—I agree. Ed. This Case is also Reported in: 30 DLR (HCD) (1978) 49. ......irul Islam Chowdhury J.—I agree Abdul Wadud Chowdhury J.—I agree. Abdul Momith Chowdhury J.—I agree. Ed. This Case is also Reported in: 30 DLR (HCD) (1978) 49. ..Category: Criminal Law | Date: 29 Jul, 1976 | Hits: 2
Gurudas Saha Vs. Deputy Custodian, Enemy Property (Lands & Buildings) & others, 1976, 5 CLC (AD)
....ationality, subject to the observation made above, these appeals are dismissed but without any order as to costs. Ed. This Case is also Reported In: 28 DLR (AD) (1976) 133. ......ationality, subject to the observation made above, these appeals are dismissed but without any order as to costs. Ed. This Case is also Reported In: 28 DLR (AD) (1976) 133. ......eals are dismissed but without any order as to costs. Ed. This Case is also Reported In: 28 DLR (AD) (1976) 133. ......h Court also found that the appellants placed no reliable materials before the Court as to how they were living and maintaining themselves in India for such a long time without disclosing any known source of living. The learned Judges also expressed doubt on the assertion of the appellants that t..Category: Property Law | Date: 7 May, 1976 | Hits: 55
....boo pulp. The petitioner's manufacture is produced from viscose which is extracted from bamboo pulp. The High Court has pointed out that item 35 of the First Schedule of the Act does not propose to tax either the wood pulp or the bamboo pulp or the viscose produced from any of the two. It propose...... constitution.
In the result, there being no substance in the appeal it is dismissed without any order as to costs.
Ed.
This Case is also Reported in: 28 DLR (AD) (1976) 72.
...... result, there being no substance in the appeal it is dismissed without any order as to costs.
Ed.
This Case is also Reported in: 28 DLR (AD) (1976) 72.
...... constitution.
In the result, there being no substance in the appeal it is dismissed without any order as to costs.
Ed.
This Case is also Reported in: 28 DLR (AD) (1976) 72.
..
Category: Fiscal/Taxation Law | Date: 20 Nov, 1975 | Hits: 149
Hasan Ali Daftary & others Vs. The State, 1975, 4 CLC (HCD)
....nshiganj with direction for disposal of the case expeditiously. A.T.M. Masud J. — I agree. This Case is also Reported in: 27 DLR (HCD) (1975) 561 ......nshiganj with direction for disposal of the case expeditiously. A.T.M. Masud J. — I agree. This Case is also Reported in: 27 DLR (HCD) (1975) 561 ...... Present: A. T. M. Masud J Amirul Islam Chowdhury J Hasan Ali Daftary & others…………………..….Appellant Vs. The State………………………………&......nshiganj with direction for disposal of the case expeditiously. A.T.M. Masud J. — I agree. This Case is also Reported in: 27 DLR (HCD) (1975) 561 ..Category: Administrative Law | Date: 3 Sep, 1975 | Hits: 2
M/s. Friends Corporation Dacca Vs. Commissioner of Income Tax, 1975, 4 CLC (HCD)
....read Manufacturing Co. Ltd. Vs. C.I.T. (1966) XIII Taxation, Page 32; Pakardas Dwarkdas Karachi Vs. C.LT., Karachi Sind and Beluchistan (1960) II Taxation (Supppl.) 156 P.L.D. 1957 Karachi 61; Income-tax, Bombay Vs. Sarangpur Cotton Manufacturing Co. Ltd. 1938 (P.C.) 6 I.T.S. 36; Mohd. Anwer Mohd. I...... submitted to us in the negative. We make no order as to costs. A.S. Faizul Islam Chowdhury J. — I agree. Ed. This Case is also Reported in: 27 DLR (HCD) (1975) 566 ......HCD) (1975) 566 ......or documentary, led by the assessee, he should, in all fairness disclose to the assessee the material on which he is going to found that estimate. He is not, however, debarred from relying on private sources of information which sources he may not disclose to the assessee at all, but in case he prop..Category: Fiscal/Taxation Law | Date: 7 Jul, 1975 | Hits: 2
Md. Nur Hossain Vs. Bangladesh and another, 1975, 4 CLC (HCD)
....rties shall bear their respective costs throughout. A.S. Faizul Islam Chowdhury J.—I agree. Ed. This Case is also Reported in: 27 DLR (HCD) (1975) 541 ......rties shall bear their respective costs throughout. A.S. Faizul Islam Chowdhury J.—I agree. Ed. This Case is also Reported in: 27 DLR (HCD) (1975) 541 ....... Ed. This Case is also Reported in: 27 DLR (HCD) (1975) 541 ......rties shall bear their respective costs throughout. A.S. Faizul Islam Chowdhury J.—I agree. Ed. This Case is also Reported in: 27 DLR (HCD) (1975) 541 ..Category: Civil Law | Date: 31 Jan, 1975 | Hits: 2
Govt. of the then East Pakistan Vs. M/s. Lucky Biri Company, 1975, 4 CLC (HCD)
....fendant was that Khorabhoy Jagmall and others carried on a partnership business in Biris at Syedpur. A sum of Tk. 21,000/- was due from partnership business to the Government on account of commercial tax and for the realization of the said amount certificate case Nos. 45 and 46 of 1949 50 were start......ree passed by the learned Subordinate Judge, but make no order as to costs. Abdul Mumith Chowdhury J.-I agree. Ed. This Case is also Reported in: 30 DLR (HCD) (1978) 411. ......rder as to costs. Abdul Mumith Chowdhury J.-I agree. Ed. This Case is also Reported in: 30 DLR (HCD) (1978) 411. ......ree passed by the learned Subordinate Judge, but make no order as to costs. Abdul Mumith Chowdhury J.-I agree. Ed. This Case is also Reported in: 30 DLR (HCD) (1978) 411. ..Category: Corporate Law | Date: 25 Jan, 1975 | Hits: 3
.... the satisfaction of the decree passed in Money Suit No. 3 of 1960.
A.S. Faizul Islam Chowdhury J. - I agree.
Ed.
This Case is also Reported in: 27 DLR (HCD) (1975) 523
......efendant Bank. But it should be mentioned that out of said amount a sum of Taka 2494/- has been adjusted in the earlier suit towards the debt of the plaintiff and therefore, the said amount should be deducted from the above mentioned estimated value, reducing the liability of the Bank to Taka 39406/......ee.
Ed.
This Case is also Reported in: 27 DLR (HCD) (1975) 523
...... the satisfaction of the decree passed in Money Suit No. 3 of 1960.
A.S. Faizul Islam Chowdhury J. - I agree.
Ed.
This Case is also Reported in: 27 DLR (HCD) (1975) 523
..
Category: Banking Law, Contract Law | Date: 9 Jan, 1975 | Hits: 3
Abdul Majid Bepari Vs. Kashem Ali Maloo, 1974, 3 CLC (HCD)
....rt 286(2) of the Indian Constitution, which provides that "except in so far as Parliament may by law otherwise provide, no law of a State shall impose, or authorize the imposition of a tax on the sale or purchase of goods in course of inter-State trade or commerce. Venkataram Ayyar j.......to produce necessary evidence in support of their respective cases. There shall be no order as to costs in this Rule. Ed. This Case is also Reported in: 27 DLR (HCD) (1975) 1. ....... This Case is also Reported in: 27 DLR (HCD) (1975) 1. ......to produce necessary evidence in support of their respective cases. There shall be no order as to costs in this Rule. Ed. This Case is also Reported in: 27 DLR (HCD) (1975) 1. ..Category: Civil Law, Constitutional Law | Date: 22 Jan, 1974 | Hits: 8
....Zone-4, Chittagong (briefly stated as the DCT) under section 82BB of the Income Tax Ordinance, 1984 (hereinafter referred to as the Ordinance) showing his income at Tk. 15,88,796/-. He paid taxes of an amount of Tk. 2,67,498/- on his income for the assessment year 2011-2012. The said retur...... No costs.
Communicate the judgment to respondents No.3 and 4 at once.
J.N. Deb Choudhury J.—I agree.
Ed.
This Case is also Reported in: 68 DLR (HCD) (2016) 91
......J.—I agree.
Ed.
This Case is also Reported in: 68 DLR (HCD) (2016) 91
......
(c) does not have loan other than from a bank or financial institution; or
(c) sum of ascertain of next wealth and shown expenditure is covered by the income.
(4) No question as to the source of investment made by a new assessee deriving income from business or profession shall be rai..
Category: Fiscal/Taxation Law | Date: | Hits: 0
.... subject to the rule because the law makes provision for them to be challenged subsequently, for example the issue of a subpoena to a witness, and preliminary rulings under the statutory procedure in tax avoidance transactions. But in principle there is no difference between final decisions and thos......mature stage.
Accordingly, the Rule in this petition should be discharged for the reasons stated herein before.
Ed.
This Case is also Reported in: 27 DLR (HCD) (1975) 602
......upreme Court
High Court Division
(Special Original Jurisdiction)
Present:
Fazle Munim J
S. M. Hussain J
M. R. Khan, Chairman of the Board of Governors,
Bangladesh National Society for the Blind…………Petitioner ......mature stage.
Accordingly, the Rule in this petition should be discharged for the reasons stated herein before.
Ed.
This Case is also Reported in: 27 DLR (HCD) (1975) 602
..
Category: Constitutional Law | Date: | Hits: 2
S. M. Qamruzzaman Vs. State, 1980, 9 CLC (HCD)
.... and serve out the remainder of the sentence. The order granting stay of realisation of fine is vacated. Ed. This Case is also Reported in: 1 BLD (HCD) (1981) 107. ....../-. Although unwilling to pay, Keramat Ali agreed to the bargain and said that he could pay only after he got the price of the cattle. The accused himself suggested that the sum of Tk. 20007-would be deducted from the price of the cattle and Keramat Ali was to give him a receipt for the entire price......ng stay of realisation of fine is vacated. Ed. This Case is also Reported in: 1 BLD (HCD) (1981) 107. ......he accused as it was hearsay evidence. Their lordships quoted the English rule on the point as stated by Bose in his treatise on Evidence: "no matter how unanswerably the absence of the original source is accounted for, the inferior evidence will not be received." 16. The principle wa..Category: Criminal Law, Evidence Law | Date: | Hits: 2
Joynal Abedin Vs. State, 2011, 40 CLC (HCD)
....not be exercised to quash the Judgment. The Rule fails. In the result, the Rule is discharged. Let the LCR sent down immediately. Ed. This Case is also Reported in: 64 DLR (HCD) (2012) 393. ......not be exercised to quash the Judgment. The Rule fails. In the result, the Rule is discharged. Let the LCR sent down immediately. Ed. This Case is also Reported in: 64 DLR (HCD) (2012) 393. ......urt High Court Division (Criminal Revisional Jurisdiction) Present: Siddiqur Rahman Miah J Naima Haider J Joynal Abedin…………………………..Petitioner Vs. State…………………………Respondent Judgment May 5, 2011. Result: The Rule is d......vent abuse of the process of the Court, and thirdly, to secure the ends of justice. What is 'inherent' is an inseparable incident of a thing or an institution in which it inheres. This rule has its source in the "maxim quode lex aliquid alicui concedit concoders viderturid sine quo ipsa case non p..Category: Criminal Law | Date: | Hits: 36
Bangladesh Indenting Agent Association and another Vs. Bangladesh and others, 2012, 41 CLC (HCD)
....he services except those mentioned in the 2nd schedule are liable to VAT and the new sub-section 5 (Kha) to section 3 empowered the respondent No.1 Government of Bangladesh to give explanation of any taxable service for the purpose of determination of the extent of such service through gazette not......om 2004 to 2009 by the Government itself. With these observations, this Rule is disposed of. Communicate this order at once. Ed. This Case is also Reported in: 64 DLR (HCD) (2012) 389. ......in: 64 DLR (HCD) (2012) 389. ......hy the memo being file No.8(8) VAT-Ni: O Ba:/99(Angsha-1)/342 dated 22-9-2010 issued by the respondent No.2 under the signature of respondent No.3 making administrative direction for deducting VAT at source from the earnings of the members of the petitioner No.1 (Annexure-G) shall not be declared to..Category: Fiscal/Taxation Law | Date: | Hits: 51
....resent case, the trial Court discussed that the record of Ka schedule land was not mutated in the name of Bimala Bala Nath, and no rent receipts in names of the plaintiffs’ vendors or any municipal tax receipts in names of the plaintiffs were produced. It also referred to D.W.1 who admitted the pl......above observations, however, without any order as to cost. The order of status quo granted earlier is vacated.
Send down the lower Courts’ records.
Ed.
This Case is also Reported in:
......lower Courts’ records.
Ed.
This Case is also Reported in:
......above observations, however, without any order as to cost. The order of status quo granted earlier is vacated.
Send down the lower Courts’ records.
Ed.
This Case is also Reported in:
..
Category: Property Law | Date: | Hits: 57
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