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Ataur Rahman Vs. Secretary, Ministry of Com­munication, Roads and Railway Division, Bangladesh Secretariat, Dhaka and Others, 1997, 26 CLC (HCD)

....the benefit of his investment for the whole year as the authorities, were unable to hand over possession of the Ferry ghat till 8‑1‑96. He got possession only on 9‑1‑96. He enjoyed negligible income from it from 9‑1‑96 to 30‑6‑96 i.e. for about six months. To make good the loss he su......ginal Jurisdiction) Present: Mainur Reza Chowdhury J Md. Iftikhar Rasool J Ataur Rahman……………………………Petitioner Vs. Secretary, Ministry of Com­munication, Roads and Railway Division, Bangladesh Secretariat, Dhaka and Others………………………………â€......out lawful authority and is of no legal effect. In the facts and circumstances of the case there will not be any order as to costs. Ed. This case is also Reported in:49 DLR (HCD) (1997) 331. ..

Category: Civil Law | Date: | Hits: 178

State Vs. Abdul Awal, 1983, 12 CLC (HCD)

....against them. The special period of limitation enjoyed by the Government in many cases are not applicable to them unless the statue establishing them specifically so applies. They are also subject to income tax and other revenue legislations to the same extent and in accordance with the same regulat......bsp; Government Appeal No.1 of 1980. Judgment Mustafa Kamal J.- This appeal against acquittal raises the point as to whether the nationalised Sonali Bank comes under the purview of the Shops and Establishments Act, 1965 (Act No. VII of 1965), hereinafter referred to as the said Act. 2. T......cial period of limitation enjoyed by the Government in many cases are not applicable to them unless the statue establishing them specifically so applies. They are also subject to income tax and other revenue legislations to the same extent and in accordance with the same regulations as are applicabl..

Category: Others | Date: | Hits: 163

Md. Abdul Hye and others Vs. State, 2005, 34 CLC (HCD)

....s for himself or for any other person any valuable thing or pecuniary advantage and (e) if he himself or any of his dependents is in possession of property disproportionate to his known sources of income. 53. The learned Divisional Special Judge framed charges against Abdul Hye and Abu Baker u......Send down the LCR at once. Ed. This Case is also Reported in: 15 BLT (HCD) (2007) 403. ......bu Zafor Siddiky alias Akhter who are currently on bail are discharged from their respective bail bond. Send down the LCR at once. Ed. This Case is also Reported in: 15 BLT (HCD) (2007) 403. ..

Category: Criminal Law | Date: | Hits: 109

Nurul Huda Miah (Md) Vs. Dhaka Water Supply and Sewerage Authority and others, 1992, 21 CLC (HCD)

....9.10.1989 the same is discharged. There will be no order as to costs in the Rules considering the facts and circumstances of the cases. Ed. This Case is also Reported in: 44 DLR (HCD) (1992) 527.......reme Court High Court Division (Special Original Jurisdiction) Present: Abdul Jalil J Kazi Ebadul Hoque J Nurul Huda Miah (Md)……………Petitioner Vs. Dhaka Water Supply and Sewerage Authority and others……………Respondents Judgment May 25, 1992. Result: ......e dues of the authority; that respondent No.3, the Hon'ble Minister was not influenced by Md. Ismail Khan and the Minister as a routine work summoned the meeting to verify the trend of realisation of revenue from the consumer and having found the realisation of revenue negligible specific charge was..

Category: Employment/Service Law | Date: | Hits: 231

Akramuzzaman Vs. Government of Bangladesh and others, 1999, 28 CLC (HCD)

.... the year 1999-2000. For participating in the tender the petitioner also arranged 25% earnest money of the quoted amount of Taka 31,60,000.00 (thirty-one lac sixty thousand) only including 3% advance income tax by pay orders from different banks (Annexures F, F1 and F2). 5. On 6-5-99 the petition......Court High Court Division (Special Original Jurisdiction) Present: KM Hasan J Khademul Islam Chowdhury J Akramuzzaman ……………..Petitioner Vs. Government of Bangladesh and others……………..Respondents Judgment December 8, 1999. Result: The Rule is d......s that granting of lease of the said Canal Toll Station to the petitioner has been made within the permissible criteria’. The lease of the said Canal Toll Station is granted not with a view to earn revenue or for any mala fide intention but for a discernible reason to carry out a welfare scheme fo..

Category: Others | Date: | Hits: 170

Matiur Rahman (Md.) Vs. Bangladesh & others, 1998, 27 CLC (HCD)

....titioners vide Annexure-Z(3) of the writ petition. Considering the facts and circumstances of the case, we pass no order as to cost. Ed. This Case is also Reported in: 50 DLR (HCD) (1998) 357.......sh Vs. Saifuddin Ahmed, 50 DLR (AD) 27; 3 BLC (AD) 6. Lawyers Involved: M Amir-ul Islam, Advocate - For the Petitioner AM Aminuddin, Assistant Attorney-General - For the Respondent Nos. 1, 5 and 6. Mahmudul Islam, Advocate - For the added-Respondent Nos. 7-10. Abdur Rab Chowdhury, Adv...... the name of Orian Laboratory Ltd. who had illegally evaded Taka 40 lakh in value added tax. In the financial year 1994-95 whilst working under Tongi Division the petitioner earned for the country in revenue a sum of Taka 43,83 crore more compared to the previous year and the figure was Taka 23.10 c..

Category: Employment/Service Law | Date: | Hits: 186

Bangladesh Vs. CMA CGM Bangladesh Shipping Limited, 2009, 38 CLC (AD)

....the order dated 01.12.2008 passed by the High Court Division in Writ Petition No.9537 of 2008 is stayed till disposal of the appeal. Ed. This Case is also Reported in: VII ADC (2010) 673. ...... (Civil) Present: MM Ruhul Amin CJ Mohammad Fazlul Karim J Md. Tafazzul Islam J Md. Joynul Abedin J Bangladesh repre­sented by the Secretary, Ministry of Finance and others……..Petitioners Vs. CMA CGM Bangladesh Shipping Limited……………...R......mploy­ees over 16,000 people in its world wide offices CMA CGM has shipbuilding order of more than 70 new building vessels to be delivered between 2008 and 2011. CMA CGM reported 11.8 billion dollar revenue in 2007 carrying over 7.7million TEUS (Twenty Foot Equivalent Unit) CMA CGM own the prestigi..

Category: Administrative Law | Date: | Hits: 318

Jamaluddin (Md.) Vs. Income Tax Appellate Tribunal, Chittagong Branch, Chittagong, 1997, 26 CLC (HCD)

....ot be declared to be without lawful authority and of no legal effect and why he should not be directed to entertain and hear and dispose of the said appeal. 2. It appears that petitioner submitted income tax return for assessment for the year 1987‑88 depositing income tax under section 74 of th......n the appeal of the petitioner under section 158 of Income Tax Ordinance, 1984 by impugned order dated 29‑1‑90 (Annexure‑B) to the petition should not be declared to be without lawful authority and of no legal effect and why he should not be directed to entertain and hear and dispose of the sa......ndent is directed to entertain, hear and dispose of the appeal preferred by the petitioner in respect of assessment year 1987‑1988. Ed. This case is also Reported in: 49 DLR (HCD) (1997) 279. ..

Category: Fiscal/Taxation Law | Date: | Hits: 221

Sreemati Hari Rani Basak and others Vs. Government of Bangladesh and others, 2007, 36 CLC (HCD)

....ed, and, as such, it stands discharged for non-prosecution. No cost. Lower Courts Records are sent down. Ed. This Case is also Reported in: 15 BLT (HCD) (2007) 506; 13 BLC (HCD) (2008) 1. ......: 15 BLT (HCD) (2007) 506; 13 BLC (HCD) (2008) 1. ......ed, and, as such, it stands discharged for non-prosecution. No cost. Lower Courts Records are sent down. Ed. This Case is also Reported in: 15 BLT (HCD) (2007) 506; 13 BLC (HCD) (2008) 1. ..

Category: Procedural Law | Date: | Hits: 108

Anwar Hossain (Md.) Vs. Secretary, Ministry of Finance, (Internal Resources Division) and others, 1994, 23 CLC (HCD)

....oner is not entitled to the relief sought in the writ petition. In the result the Rule is discharged without any order as to costs Ed. This case is also Reported in: 49 DLR (HCD) (1997) 321. ......ginal Jurisdiction) Present: Md. Ruhul Amin J Zakir Ahmed J Anwar Hossain (Md.)…………………….Petitioner Vs. Secretary, Ministry of Finance, (Internal Resources Division) and others………….…….Respondents Judgment March 20, 1994. Result: The Rule is d......oner is not entitled to the relief sought in the writ petition. In the result the Rule is discharged without any order as to costs Ed. This case is also Reported in: 49 DLR (HCD) (1997) 321. ..

Category: Fiscal/Taxation Law | Date: | Hits: 278

Dilruba Aktar Vs. AHM Mohsin, 2003, 32 CLC (HCD)

....mount if not so paid shall be recoverable as arrears of land revenue. Lower Court's Record be sent down as immediately as possible. Ed. This Case is also Reported in: 55 DLR (HCD) (2003) 568....... San Win, ILR 10 Rang 312=AIR 1932 Rang 146=33 Cri LJ 701. Queen-Empress Vs. Prag Dat, (1898) ILR 20 All 459; Queen-Empress Vs. Bibhuti Bhusan, (1890) ILR 17 Cal 485; Deputy Legal Remembrancer. Bihar and Orissa Vs. Matukdhari Singh, 20 Cal WN 128=AIR 1917 Cal 687=17 Cri LJ 9; In re Sinnu Goundan, IL...... Council shall (a) pay immediately the entire amount of the dower, whether prompt of deferred, due to the existing wife or wives, which amount, if not so paid, shall be recoverable as arrears of land revenue and (b) on conviction upon complaint be punishable with simple imprisonment which may extend..

Category: Family Law | Date: | Hits: 165

Md. Aminul Haque Helal Vs. Mr. Justice Sultan Hossain Khan and others, 2006, 35 CLC (HCD)

....ove the petitioners case. In view of our discussions and findings made above, this rule is discharged without any order as to costs. Ed. This Case is also Reported in: 15 BLT (HCD) (2007) 1. ......n (Special Original Jurisdiction) Present: Md. Abdul Matin J ATM Fazle Kabir J Md. Aminul Haque Helal…………………………Petitioner Vs. Mr. Justice Sultan Hossain Khan and others…………………………Respondents Judgment March 06, 2006. Result: The......nts is absent, the test of a person holding an office under the Government, Central of State, is not satisfied. The circumstance that the source from which the remuneration is paid is not from public revenue is a neutral factor not decisive of the question. Whatever stress will be laid on one factor..

Category: Constitutional Law | Date: | Hits: 228

Md. Warish Uddin Chowdhury Vs. Bangladesh and others, 2008, 37 CLC (AD)

....0 among others in developing the land, buying and installing machinery and constructing saw Mills office. 3. The petitioner has fulfilled all conditions set out in the license. The Mills generates income and revenue for the Government besides creating employment opportunity for the local people. ...... Appellate Division (Civil) Present: Mohammad Fazlul Karim J Md. Joynul Abedin J Md. Hassan Ameen J Md. Warish Uddin Chowdhury................Writ-Petitioner Vs. Bangladesh and others………………..............Respondents Judgment May 25, 2008. Result: Th......ers in developing the land, buying and installing machinery and constructing saw Mills office. 3. The petitioner has fulfilled all conditions set out in the license. The Mills generates income and revenue for the Government besides creating employment opportunity for the local people. Currently a..

Category: Others | Date: | Hits: 127

Md. Nafaruddin Mollah Vs. Md. Serajuddin Khan & Others, 2007, 36 CLC (AD)

....ce with the impugned judgment. In the result, the application has no merit and accordingly dismissed without any order as to costs. Ed. This Case is also Reported in: 20 BLT (AD) (2012) 164. ......epresented-For Respondent Nos. 2-7. Civil Petition for Leave to Appeal No. 355 of 2005. Judgment Mohammad Fazlul Karim J. - This Civil Petition for Leave to Appeal arose out of the judgment and decree dated 09.02.2005 passed by the High Court Division in Civil Revision No. 1621 of 1996 mak......ce with the impugned judgment. In the result, the application has no merit and accordingly dismissed without any order as to costs. Ed. This Case is also Reported in: 20 BLT (AD) (2012) 164. ..

Category: Property Law | Date: | Hits: 116

Abdus Salam Vs. Md. Ustar and another, 1982, 11 CLC (HCD)

....ge 1124). In the result this rule fails and it is accordingly discharged without any order as to cost. The stay order is vacated. Ed. This Case is also Reported in:35 DLR (HCD) (1983) 65. ......preme Court High Court Division (Comilla Bench) (Civil Revisional Jurisdiction) Present: Sultan Hossain Khan J Abdus Salam………………………Petitioner Vs. Md. Ustar and another…………………………Opposite Parties Judgment  November 16, 1982. ......ms allotted to different co-sharers by the partition deed appertain to one Jama or holding at a rent of Rs. 7. There is no evidence on re­cord that there has been a spitting up of the holding in the revenue records of the Governments. In this view the learned Subordinate Judge rightly held on the b..

Category: Property Law | Date: | Hits: 113

Nitai Ch. Shaha and another Vs. M/s. City Ice and Cold Storage Ltd. and others, 1982, 11 CLC (HCD)

.... the plaintiff in the 1st week of April, 1979 and the contract was orally finalised on 12.5.79. Thereupon the plaintiff opposite party paid Tk. 10,000/- to an Advocate towards the costs for obtaining income tax clearance certificate and perform­ing other formalities and after everything was complet...... High Court Division (Civil Revisional Jurisdiction) Present: Ranadhir Sen J Amin-ur-Rahman Khan J Nitai Ch. Shaha ……………Petitioners (In Civil Revision No. 4 of 1981) Umananda Shaha ……………Petitioners (In Civil Revision No. 233 of 1981) Vs. M/s. City Ice an......d Subordinate Judge are set aside and the plaintiff opposite party's petitions for amendment are rejected. Ranadhir Sen J.- I agree. Ed. This Case is also Reported in: 35 DLR (HCD) (1983) 61...

Category: Civil Law | Date: | Hits: 132

Matira Bewa & others Vs. Sree Sudhir Chandra Saha & others, 1982, 11 CLC (HCD)

....d those of the Courts below are restored, upheld and affirmed. There will be no order as to costs. Chowdhury ATM Masud J.- I agree. Ed. This Case is also Reported in: 35 DLR (HCD) (1983) 56. ...... High Court Division (Civil Appellate Jurisdiction) Present: Chowdhury ATM Masud J Md. Altaf Hosain J Matira Bewa & others…………………Appellants Vs. Sree Sudhir Chandra Saha & others…………………Respondents Judgment February 10, 1982. Result......o one who does not belong to the tribe under the Punjab Alienation of Land Act, and on that representation the vendees purc­hased the land. Later on, the appellants ob­tained a declaration from the revenue authori­ties to the effect that they belonged to notified agricultural tribe and on that ba..

Category: Property Law | Date: | Hits: 146

Manirul Huda Vs. National Board of Revenue, represented by its Chairman, Segunbagicha, Ramna, Dhaka and others, 2010, 39 CLC (HCD)

.... enacted section 82BB under the title "Universal Self Assessment" in the Ordinance. Sub­section (1) of the said section provides that, "When an assessee furnishes a correct and complete return of income, the Deputy Commissioner of Taxes shall receive such return himself or cause to be received b......msul Huda, an Income Tax Practitioner of 25, Haji Mohsin Road, Khulna, Bangladesh……………Petitioner Vs. National Board of Revenue, represented by its Chairman, Segunbagicha, Ramna, Dhaka and others………………Respondents Judgment April 27, 2010. Result: The Rule is dis...... 83A which was inserted, Section 83A provides for self assessment which was introduced in Ordinance, 1984 by Finance Act 1990. Section 59(a)(a) of the Income Tax Act, 1922 enable the central board of revenue to make and frame Rules to "prescribe manner" in which, and the procedure by which, self ass..

Category: Fiscal/Taxation Law | Date: | Hits: 227

Saint Martin Commodities Limited Vs. Chairman & Joint Commissioner, Licensing Authority, Customs House & Others, 2010, 39 CLC (HCD)

....aring and Forwarding License of the petitioner is declared to have been issued without any lawful authority and is of no legal effect. Ed. This Case is also Reported in: 16 BLC (HCD) (2011) 49. ......18-6-2007 (Annexure-E) passed by the respondent No.1 canceling petitioner's Clearing & Forwarding Agent's License No.143/91-ICD should not be declared to have been issued without lawful authority and is of no legal effect. 2. The background leading to the peti­tion, in short, is that the pet......t Commissioner, Licensing Authority, Customs House, Dhaka alleged that as the petitioner withhold the file of above two Bill of Entries, the importer Shahidul Haque Molla was able to evade government revenue and release the imported goods through the order of this Division as stated above. 4. The..

Category: Business or Commercial Law | Date: | Hits: 656

Asgar Ali Mia and others Vs. Bangladesh and others, 2010, 39 CLC (HCD)

.... (F) of 2004 is disposed of accordingly. However, there will be no order as to costs. Sent down the lower Court's records at once. Ed. This Case is also Reported in: 16 BLC (HCD) (2011) 37.......is Case is also Reported in: 16 BLC (HCD) (2011) 37....... (F) of 2004 is disposed of accordingly. However, there will be no order as to costs. Sent down the lower Court's records at once. Ed. This Case is also Reported in: 16 BLC (HCD) (2011) 37...

Category: Property Law | Date: | Hits: 147