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Nurul Huda Vs. Bahar Uddin & others, 1989, 18 CLC (HCD)
....C) 230=121 IC (1930) 532. This is a case where under section 42 of the Income-tax Act a certain category of people were deemed to be, for all the purposes of this Act, the assessee in respect of such income-tax. It was held in this case as follows:- "Now when a person is "deemed to be" something,......h 22, 1989. Result: The Rule is made absolute. Cases Referred to- Md. Mustafa Mondal Vs. The State, 35 DLR 362; Nazir Ahmed & others Vs. Yonus Miah & others, 36 DLR 93; Abu Taher and others Vs. Mst. Razia BeÂgum, 37 DLR 18; 36 DLR 93; Abdul Latif & others Vs. Nurjahan Begum......of the Code in the then East Pakistan Act No. XXXVI of 1957, noted above, may take appropriate steps in the matter, if it so desires. Ed. This Case is also Reported in: 41 DLR (HCD) (1989) 395. ..Category: Criminal Law | Date: | Hits: 158
Syed Ashfaque Hossain & others Vs. Bangladesh, 1989, 18 CLC (HCD)
....s of the petitioners to the extent of 5.80 acres as it originally stood. The Rule in Contempt Petition No.3 of 1987 is discharged. Ed. This Case is also Reported in: 41 DLR (HCD) (1989) 364. ......mal J Mahmudul Amin Choudhury J Syed Ashfaque Hossain & others.................Petitioners (In Writ Petition No. 425 of 1985). Vs. Bangladesh, represented by SecÂretary, Ministry of Land AdminÂistration and Land Reforms and others..................................Respondents (In Wr......te of the statutory amendÂment relegating to the Board of Land Administration the powers of hearing and disposal of appeals and revisions, the Government, as the overall supervisory authority of all revenue officers and revenue adminisÂtration, possesses the inherent jurisdiction to revise and mod..Category: Property Law | Date: | Hits: 129
....nd the Judgment and decree passed by the trial Court are hereby affirmed.
Send down the LC records immediately to the trial Court.
Ed.
This Case is also Reported in: 48 DLR (HCD) (1996) 193.
......sion
(Civil Appellate Jurisdiction)
Present:
Mozammel Hoque J
Abdul Karim J
Additional Deputy CommiÂssioner (Revenue) Dhaka………………Appellant
Vs.
Md. Mostafa Ali Mridha and others…………………Respondents
Judgment
July 22, 1993.
Result:
The appeal is......nd the Judgment and decree passed by the trial Court are hereby affirmed.
Send down the LC records immediately to the trial Court.
Ed.
This Case is also Reported in: 48 DLR (HCD) (1996) 193.
..
Category: Property Law | Date: | Hits: 134
Shahadat Chowdhury Vs. Md. Ataur Rahman, 1996, 25 CLC (HCD)
....ars from the concerned report (Annexure-A) that there are allegation of misuse of power and corruption against the complainant and acquiring properties by him disproportionate to his known sources of income in discharge of his public function for which an enquiry was held by the Bureau of Anti‑Cor......quashing the proceedings of CR Case No.2041/a/91 pending in the Court of Chief Metropolitan Magistrate, Dhaka. 2. Complainant opposite party Md. Ataur Rahman, an Additional Chief Engineer of Roads and Highways Directorate, filed a petition of complaint against the petitioner alleging that in the ......No.204/1/a/91 pending in the Court of Chief Metropolitan Magistrate, Dhaka, is quashed. Communicate the order to the Court below. Ed. This Case is also Reported in: 48 DLR (HCD) (1996) 176. ..Category: Criminal Law | Date: | Hits: 125
Abul Hashem Khan & others Vs. Md. Shamsuddin Khan & others, 1989, 18 CLC (HCD)
....He did not draft the partnership deed but referred the matter to P.W.9. Advocate Mr. Serajul Islam. P.W.6 admitÂted in cross-examination that the plaintiffs were his client and he looked after their income-tax matter. He further admitted in cross-examination that the plainÂtiffs were his clients f...... Md. Shamsuddin Khan & others...................................Respondents Judgment May 2, 1989. Result: The appeal is allowed. Cases Referred to- Sarwar Khan Vs. Gulam Sarwar and others, PLD 1982 AJ & K 126; Ram Singh Kundan Singh and sons and another Vs. Ram Chand Issar......em. In the face of our findings in respect of Ext. W and Z series the appliÂcation is not maintainable. Accordingly, it is rejectÂed. Ed. This Case is also Reported in: 41 DLR (HCD) (1989) 415...Category: Business or Commercial Law | Date: | Hits: 349
Muzaffar Ali and another Vs. Monwara Hospital & others, 1997, 26 CLC (HCD)
.... tune of Taka 6,03,001.00 leaving a balance consideration money of Taka 28,47,000.00. The further case of the plaintiff is that the principal defendant Nos. 1 and 2 undertook and agreed to obtain the income tax clearance certificate, and to mutate their names after paying arrears of rent, taxes and ......his Case is also Reported in: 51 DLR (1999) (HCD) 341.......lier by this Court on 8-5-95 is hereby vacated and the learned Court below is directed to proceed with the suit in accordance with law. Ed. This Case is also Reported in: 51 DLR (1999) (HCD) 341...Category: Procedural Law | Date: | Hits: 121
Abdul Kader Vs. Abdullah and others, 1998, 27 CLC (HCD)
....ordingly, the Rule is made absolute. The judgment and decree of the appellate Court is set aside. The suit is dismissed. No costs. Ed. This Case is also Reported in: 51 DLR (HCD) (1999) 435. ...... is also Reported in: 51 DLR (HCD) (1999) 435. ...... not before that Appellate Court also failed to appreciate the evidence on record that the settlement to the plaintiff was in the nature of a proposal and its approval has not been concluded. So, the revenue authority was quite competent to cancel the same being the highest and appropriate authority..Category: Property Law | Date: | Hits: 105
....s earnest money with the stipulation that the balance amount (amounting to Taka 11,00,000.00) would be paid at the time of execution and registration of the sale deed by the defendant after obtaining income tax clearance certificate and other necessary papers. It is further stated in the plaint that......
High Court Division
(Civil)
Present:
Md. Abdul Karim J
Md. Ali Asgar Khan J
Yousuf (Md.)…….......Appellant
Vs.
Hajee Abdul Wahab being dead his heirs Hajee Shahida Khatun and others…………....Respondents
Judgment
October 28, 1997.
Result:
The appeal is d......ismissed without any order as to costs. The judgment and decree passed by the trial Court is upheld.
Send down the record at once.
Ed.
This Case is also Reported in: 51 DLR (HCD) (1999) 412.
..
Category: Property Law | Date: | Hits: 120
....isposal in accordance with law and consonant to the observations made by this Court. The parties shall bear their respective costs.
Ed.
This Case is also Reported in: 42 DLR (HCD) (1990) 393.
.....................Opposite Parties
Judgment
August 8, 1989.
Result:
The Rule is made abÂsolute.
Cases Referred to-
Hardit Singh Vs. Gurmukh Singh, AIR 1928 (PC) 1; Abdul Jalil Sikdar and others Vs. Khorshed Ali Dakua and ors. 27 DLR (AD) 143.
Lawyers Involved:
S.R. Pal with Pa......isposal in accordance with law and consonant to the observations made by this Court. The parties shall bear their respective costs.
Ed.
This Case is also Reported in: 42 DLR (HCD) (1990) 393.
..
Category: Administrative Law | Date: | Hits: 488
Rahmatullah (Md.) Vs. Commissioner of Taxes, 2000, 29 CLC (HCD)
....which reads as under: "(b) Whether on the facts and circumstances of the case the tribunal is justified in maintaining addition of Taka 12,50,000 from undisclosed source arising out of loan as the income of the assessee" 2. The assessee is an individual and an industrialist by profession. He s........Applicant Vs. Commissioner of Taxes ...................................Respondent Judgment October 20, 2000. Result: The Application is not allowed. Cases Referred to- Dulichand Omprakash Textile Company Vs. The Commissioner of Taxes WB III; CIT Vs. Durgaprasad More (1971) ......by the Income Tax Department nor can it be lawfully urged that the Income Tax Officer can arbitrarily reject the assessee's explanation. A dogmatic assertion on the part of either the assessee or the revenue authorities cannot determine the issue. Objectively, it must be found out that the assessee'..Category: Fiscal/Taxation Law | Date: | Hits: 200
Uttara Jute Fibres Industries and another Vs. Ashraf Jute Mills Ltd., 1992, 21 CLC (HCD)
.... the jute, jute goods, spare parts, etc. pledged with the Rupali Bank are concerned, the Official Liquidator will take necessary steps. Ed. This Case is also Reported in: 44 DLR (HCD) (1992) 452....... Result: Both the appeals are allowed. Cases Referred to- Food Controller Vs. Cork, 1923 AC 647; Kennedy 1896(1) Ch. Division 762; 1897 AC 80; 1895 to 99 All ER (reprint) 408; MK Ranganathan and another Vs. Govt. of Madras and others, AIR 1955(SC) 604; Buldeo Narain Singh Vs. United Indian ...... the jute, jute goods, spare parts, etc. pledged with the Rupali Bank are concerned, the Official Liquidator will take necessary steps. Ed. This Case is also Reported in: 44 DLR (HCD) (1992) 452...Category: Company Law | Date: | Hits: 317
Dhaka Steel Works Ltd. Vs. Commissioner of Taxes, Dhaka (North Zone) Dhaka, 1992, 21 CLC (HCD)
....As the Commissioner of Taxes appears at the hearing and has incurred the expenses he will have the costs of this reference application. Ed. This Case is also Reported in: 44 DLR (HCD) (1992) 440.......rofitably quote sub‑section (5) of section 66 of the Income Tax Act, 1922 which reads as under: "The High Court upon the hearing of any such case shall decide the questions of law raised thereby and shall deliver its judgment thereon containing the grounds on which such decision is founded and ......As the Commissioner of Taxes appears at the hearing and has incurred the expenses he will have the costs of this reference application. Ed. This Case is also Reported in: 44 DLR (HCD) (1992) 440...Category: Fiscal/Taxation Law | Date: | Hits: 164
Rahima Begum Vs. Md. Abdul Baten, 1990, 19 CLC (HCD)
.... by a date specified in the order and the remaining 5/6 this of the amount together with interest thereon at the rate of 6‑1/4 per annum less the sum determined by the authorised officer of the net income, if any, derived from the land by the transferee, by five annual equal instalments: Provided ......t DM Ansaruddin Ahmed J.- This Rule issued on an application under section 115 (1) of the Code of Civil Procedure at the instance of the respondent Rahima Begum is directed against the judgment and order passed on 8‑3‑84 by Mr. Mofizul Islam, Munsif, Upazila Sreepur, District Dhaka in Misc.......73 of 1983 is set aside and the order passed on 16.8.77 by the Circle Officer (Rev) Sreepur in Case No.3 of 1976‑77 is restored. Ed. This Case is also Reported in: 44 DLR (HCD) (1992) 414...Category: Property Law | Date: | Hits: 110
....assed by the 1st Labour Court, Dhaka in I.R.O. Case No.267 of 1988 is declared to be without lawful authority and of no legal effect.
Ed.
This Case is also Reported in: 41 DLR (HCD) (1989) 341.
......ilding Finance Corporation.
2. The facts of the case, in short, are that the Respondent No.2 had been serving as an employee under the petitioner, the Bangladesh House Building Finance Corporation and that he was posted at the Dhaka Office of the said Corporation. The Petitioner transferred the R......assed by the 1st Labour Court, Dhaka in I.R.O. Case No.267 of 1988 is declared to be without lawful authority and of no legal effect.
Ed.
This Case is also Reported in: 41 DLR (HCD) (1989) 341.
..
Category: Procedural Law | Date: | Hits: 273
....t lawful authority and that those are of no legal effect.
The Rule is accordingly made absolute but without any order as to costs.
Ed.
This Case is also Reported in: 41 DLR (HCD) (1989) 326.
......respondents to show cause as to why the order dated 16.12.85 passed by the respondent No.1 the Additional Commissioner, Dhaka Division, Dhaka in L.A. Miscellaneous Petition No.38 of 1985 (Annexure E) and the decision dated 24.3.86 arrived at by the respondent No.2 the Deputy Commissioner, Kishoregon......t lawful authority and that those are of no legal effect.
The Rule is accordingly made absolute but without any order as to costs.
Ed.
This Case is also Reported in: 41 DLR (HCD) (1989) 326.
..
Category: Property Law | Date: | Hits: 116
.... BomÂbay Trust Corporation, acted as an agent of a British Company, but the Commissioner of Income-Tax had assessed tax treating the aforesaid Trust Corporation as the agent of the principal for the income earned.
The High Court, considering the provision of secÂtions 40, 41 and 42 of the Incom......ers...............Respondents
Judgment
February 17, 1990.
Result:
The Rule was made reÂturnable.
Cases Referred to-
AIR 1951 (SC) 41, Charanjit Lal Chowdhury Vs. The Union of India and others; AIR 1952 (SC) 75, The State of West Bengal Vs. Anwar Ali Sarker and another; AIR 1963 (S.......90. As the hearing could not be completed, we heard the matter to-day, the 17th February, 1990, Saturday and delivered the judgment.
Ed.
This Case is also Reported in: 42 DLR (HD) (1990) 316.
..
Category: Election Law | Date: | Hits: 391
Motiur Rahman Vs. AKM Shamsul Alamin and another, 2010, 39 CLC (HCD)
.... The plaintiff paid Taka 75,000 to the defendant. Ultimately, the defendant No.1 delivered possession of the land to the plaintiff, who subsequently came to know that defendant No.1 did not apply for income tax clearance certificate. The plaintiff had to send a notice to defendant No.1 asking him to......R (HCD) (2010) 449. ......s Appeal No.76 of 1997 is hereby maintained. Send down the LCR along with copies of this Judgment to the Courts below immediately. Ed. This Case is also Reported in: 62 DLR (HCD) (2010) 449. ..Category: Procedural Law | Date: | Hits: 170
Tarique Rahman Vs. Government of Bangladesh and others, 2010, 39 CLC (HCD)
....hich was also initiated under section 561A. In the above case the Appellate Division held as under: "Whether the appellant has disproportionate wealth, whether he has concealed his known source of income, whether there is mis-joinder of charges and whether the trial of the appellant on facts alle...... with law. Ed. This Case is also Reported in: 62 DLR (HCD) (2010) 524. ......y, the Rule is discharged without any order as to costs. The trial Court is directed to proceed with the case in accordance with law. Ed. This Case is also Reported in: 62 DLR (HCD) (2010) 524. ..Category: Criminal Law | Date: | Hits: 112
Government of Bangladesh and others Vs. Mrs. Rana Awan, 2012, 41 CLC (AD)
....by Hasan Foez Siddique J. to hear and dispose of the matter afresh on merit in accordance with law by 29.11.2012. Accordingly, the appeal is disposed of. Ed. This Case is also Reported in: ......Muzammel Hossain CJ Surendra Kumar Sinha J Md. Abdul Wahhab Miah J Nazmun Ara Sultana J Syed Mahmud Hossain J Muhammad Imman Ali J Md. Shamsul Huda J The Government of Bangladesh and others…………......Appellants Vs. Mrs. Rana Awan………………………………â......by Hasan Foez Siddique J. to hear and dispose of the matter afresh on merit in accordance with law by 29.11.2012. Accordingly, the appeal is disposed of. Ed. This Case is also Reported in: ..Category: Property Law | Date: | Hits: 121
M M Rahmatullah Vs. State, 1992, 21 CLC (HCD)
....cated. The learned Special Judge is directed to hold the trial expeditiously. Let the records be sent down at once. Ed. This Case is also Reported in: 44 DLR (HCD) (1992) 576. ......tioner Vs. The State .................Respondents Judgment September 24, 1992. Result: The rule is discharged. Cases Referred to- Abdul Kader Chowdhury and others Vs. State, 28 DLR (AD) 38; Abdul Ali and another Vs. State 30 DLR 58; Bangladesh Vs. Ten ......cated. The learned Special Judge is directed to hold the trial expeditiously. Let the records be sent down at once. Ed. This Case is also Reported in: 44 DLR (HCD) (1992) 576. ..Category: Criminal Law | Date: | Hits: 81
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