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Abdur Jabbar Sheikh Vs. Md Rafiqul Islam and others, 2010, 39 CLC (HCD)
.... property to the plaintiff since the plaintiff was a sitting tenant in the suit property. Later in the month of Jaishtha 1386 M.S. the seller Raja Kha informed that as he could not collect the income tax clearance certifiÂcate he is unable to finalize the sale by execution of the sale deed. Later o......side and that of the trial court is restored. However, there shall be no order as to cost. Send the LCR back to the courts below. Ed. This Case is also Reported in: 16 MLR (HCD) (2011) 470. ......e is also Reported in: 16 MLR (HCD) (2011) 470. ......side and that of the trial court is restored. However, there shall be no order as to cost. Send the LCR back to the courts below. Ed. This Case is also Reported in: 16 MLR (HCD) (2011) 470. ..Category: Property Law | Date: | Hits: 119
S.N. Kabir Vs. Mrs. Fatema Begum, 2010, 39 CLC (HCD)
....efendant No.1, Mrs. Fatema Begum who is a simple house wife have no source of income of her own and dependent on the plaintiff; that the plaintiff being an industrialist and with motive to get income tax relief purchased the suit property being urban property in the "Benami" of defenÂdant No.1 and ...... In the result, the appeal is dismissed without order as to costs. Send down the lower Court records. M. Enayetur Rahim J.- I agree. Ed. This Case is also Reported in: 7 LG (HCD) (2010) 310. ......7 LG (HCD) (2010) 310. ......fendant wife is his benamdar and is not the owner thereof. 3. The case of the plaintiff-appellant, in brief, is that he married defendant No.1, Mrs. Fatema Begum who is a simple house wife have no source of income of her own and dependent on the plaintiff; that the plaintiff being an industrialis..Category: Property Law | Date: | Hits: 134
State Vs. Golam Sarwar Hossain Mollah (Absconding), 2011, 40 CLC (HCD)
....nsingh to lend money. On 25.8.2001 at 12.00 'O'clock at night he was informed that a mishap took place in the house of the husband of the vicÂtim. On 26.8.2001 at 6.00 a.m. he came to his house by a taxi cab. Gaffar and Shamim told him that Sarwar, the husÂband of his daughter, Safat Hossain, Rezi......e trial court is hereby upheld and affirmed. Let the lower court records along with a copy of this judgment be sent down at once. Ed. This Case is also Reported in: 16 MLR (HCD) (2011) 440. ...... along with a copy of this judgment be sent down at once. Ed. This Case is also Reported in: 16 MLR (HCD) (2011) 440. ......rties, favourably or unfavourably, must be considered and the court which gets the opportunity to observe his demeanour is at liberty to make assessÂment of the evidence. If corroboration from other source is available to the evidence of hostile witness, there is no reason why his evidence shall be..Category: Criminal Law | Date: | Hits: 97
Shawkat Ali Chowdhury Vs. G. Murshed Reza and others, 2009, 38 CLC (HCD)
....in an up to date non-encumbrance certificate from the concerned registration authority. In the clause (iii) it has been stipulated that the expenses in respect of the said property by way of property taxes, ground rent etc. payable till the time of completion of the sale procedures and will be paid ......o proÂceed with the suit in accordance with law. Send down the lower Court records at once. Md. Emdadul Hague Azad, J.- I agree. Ed. This Case is also Reported in: 7 LG (HCD) (2010) 24. ...... I agree. Ed. This Case is also Reported in: 7 LG (HCD) (2010) 24. ......o proÂceed with the suit in accordance with law. Send down the lower Court records at once. Md. Emdadul Hague Azad, J.- I agree. Ed. This Case is also Reported in: 7 LG (HCD) (2010) 24. ..Category: Civil Law | Date: | Hits: 200
....
Judgment
August 28, 2008.
Result:
The application is sumÂmarily rejected.
Mere keeping 10% of the total number of beds in the hospital for the poor is not enough to get the statutory tax exemption. In order to get the tax exemption under the provisions of the SRO No.180-Ain/99 dated......der dated 16-05-2008, refusing tax exemption, to the petitioner (Annexure-A).
In the result, this application is sumÂmarily rejected.
Ed.
This Case is also Reported in: 7 LG (HCD) (2010) 4.
...... Court Division
(Special Original Jurisdiction)
Present:
ABM Khairul Haque J
Md. Abu Tariq J
STS Holding Limited (Apollo Hospitals, Dhaka)……………………Petitioner
Vs.
National Board of Revenue representÂed by its Chairman and others…………………Respondents
......der dated 16-05-2008, refusing tax exemption, to the petitioner (Annexure-A).
In the result, this application is sumÂmarily rejected.
Ed.
This Case is also Reported in: 7 LG (HCD) (2010) 4.
..
Category: Fiscal/Taxation Law | Date: | Hits: 237
State Vs. Abdul Awal, 1983, 12 CLC (HCD)
.... 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 regulations as...... Let a copy of this Judgment be forwarded to the learned Magistrate wherever he is posted now. Mohammed Habibur Rahman J.- I agree. Ed. This Case is also Reported in:35 DLR (HCD) (1983) 151. ......ported in:35 DLR (HCD) (1983) 151. ...... Let a copy of this Judgment be forwarded to the learned Magistrate wherever he is posted now. Mohammed Habibur Rahman J.- I agree. Ed. This Case is also Reported in:35 DLR (HCD) (1983) 151. ..Category: Others | Date: | Hits: 163
Akramuzzaman Vs. Government of Bangladesh and others, 1999, 28 CLC (HCD)
....ar 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 petitioner went......ing which it had already collected tolls. With this direction the Rule is discharged without any order as to costs. Stay is vacated. Ed. This Case is also Reported in: 52 DLR (HCD) (2000) 209.......9. Result: The Rule is discharged. Cases Referred to- Dr Nurul Islam Vs. Bangladesh 33 DLR (AD) 201; Bangladesh Vs. Safiuddin 50 DLR (AD) 27; Erusian Equipment and Chemicals Ltd Vs. the State AIR 1975 (SC) 226; Rasbihari Panda Vs. State of Orissa AIR 1969 (SC) 1081; Ramana Vs. Authority ...... thirty-one lac sixty thousand) only as he wanted to use the pay orders as earnest money for the second Tender for the said Canal Toll station. Thereafter, the petitioner came to know from a reliable source that on 2-5-99 an application was made by the Bangladesh Muktijuddha Sangsad, Bagerhat Distri..Category: Others | Date: | Hits: 170
Matiur Rahman (Md.) Vs. Bangladesh & others, 1998, 27 CLC (HCD)
....s been annexed as Annexure-C. On 14-6-93 respondent No.2 Chairman, National Board of Revenue (NBR), wrote to the Ministry of Commerce informing that there are a number of posts vacant in the cadre of tax customs and excise. Respondents No.2 in the letter further invited respondent No.5, Ministry of ......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....... Ed. This Case is also Reported in: 50 DLR (HCD) (1998) 357.......easure for the absorption of those officers in the Taxation as well as in the Customs & Excise Cadre and the letter dated 23.6.93 has been annexed as Annexure-E. 6. Respondent No.6, Internal Resources Department of the Ministry of Finance, in a letter dated 22.9.93 informed respondent No.5 th..Category: Employment/Service Law | Date: | Hits: 186
....eclared 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 the Ordin......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.
......
High Court Division
(Special Original Jurisdiction)
Present:
Kazi Ebadul Hoque J
Amirul Kabir Chowdhury J
Jamaluddin (Md.)…………………Petitioner
Vs.
Income Tax Appellate Tribunal, Chittagong Branch, Chittagong………………Respondent
Judgment
January 14, ......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. ......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. ......Records are sent down. Ed. This Case is also Reported in: 15 BLT (HCD) (2007) 506; 13 BLC (HCD) (2008) 1. ......Basak, and plaintiff as such, is entitled to a decree prayed for in the suit and by decisions of Courts below a failure of justice has been occasioned. II. Plaintiff-Petitioner having asserted her source of title on inheritance as well as auction purchase of shares of other two co-sharers in the ..Category: Procedural Law | Date: | Hits: 108
....b‑Section (4) of the Excise and Salt Act, 1944 read with section 37 of the said Act; hereinafter referred to as Act.
3. The capacity or number of seats of the hall was 1023. Accordingly capacity tax was required to be paid to the Capacity of the Customs and Excise of the district. The Capacity ......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.
......€¦â€¦.…….Respondents
Judgment
March 20, 1994.
Result:
The Rule is discharged.
Cases Referred to-
46 DLR 282; 21 DLR (SC) 225.
Lawyers Involved:
Shaikh Razzaque Ali, Advocate ‑ For the Petitioner.
None - For the Respondents.
Writ Petition No.40 or 1990 (Jessore).......on
(Special Original 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..
Category: Fiscal/Taxation Law | Date: | Hits: 278
State Vs. Raisuddin and others, 1996, 25 CLC (HCD)
.... liberty forthwith if not wanted in connection with any other case. The jail appeal being Jail Appeal No.1025/992 is also allowed. Ed. This Case is also Reported in: 48 DLR (HCD) (1996) 517. ...... liberty forthwith if not wanted in connection with any other case. The jail appeal being Jail Appeal No.1025/992 is also allowed. Ed. This Case is also Reported in: 48 DLR (HCD) (1996) 517. ......ther case. The jail appeal being Jail Appeal No.1025/992 is also allowed. Ed. This Case is also Reported in: 48 DLR (HCD) (1996) 517. ......t score alone. Mr. Khan further argued that all the witnesses are interested, partisan and inimical to the interest of the accused and their evidence are without any corroboration from an independent source which cannot be the basis for conviction of the accused appellants. Mr. Khan deplores that no..Category: Criminal Law | Date: | Hits: 104
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. ......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. ......rged without any order as to costs. Ed. This Case is also Reported in: 15 BLT (HCD) (2007) 1. ......tors which enter into the determination of this question the appointing authority, the authority vested with power to determinate the appointment, the authority which determines the remuneration, the source from which the remuneration is paid, and the authority vested with power to control the manne..Category: Constitutional Law | Date: | Hits: 228
Nitai Ch. Shaha and another Vs. M/s. City Ice and Cold Storage Ltd. and others, 1982, 11 CLC (HCD)
....aintiff 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 performÂing other formalities and after everything was completed dema......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.......Nisingh Prosad Paul Vs. Steel Products Ltd. reported in A.I.R. 1953 (Calcutta) page 15; Managing Committee M.C. Mondal High School and others Vs. Obaidur Rahman Chaudhury and others, 31 DLR (AD) 1979 at page 133; Abdur Rahman and others Vs. Bangladesh, 30 DLR (SC) (1978) at page 93. Lawyers Invol......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
....completed 50 years in his profession with highest reputation that has been acclaimed by the National Board of Revenue (hereinafter called the N.B.R). The petitioner is an assessee and has been paying taxes since beginning of his practicing career in 1959 and has been recognized as a "long term and z...... should be discharged outright.
In the result, the Rule is discharged, however, without an order as to cost.
Ed.
This Case is also Reported in: 16 MLR (HCD) (2011) 23; 7 LG (HCD) (2010) 325.
......MLR (HCD) (2011) 23; 7 LG (HCD) (2010) 325.
......"Universal Self Assessment" under section 82BB of the Ordinance.
9. Mr. Khoshru also brought into our notice sub-section (4) of section 82BB where it has been maintained:
"No question as to the source of investigation made by a new assessee deriving income from business or profession shall be ..
Category: Fiscal/Taxation Law | Date: | Hits: 227
Abul Basher Chowdhury Vs. Mehar Khatun, 1982, 11 CLC (HCD)
....ppellate Court below calls for any interÂference in revision. In the result the rule is discharged withÂout any order as to costs. Ed. This Case is also Reported in: 35 DLR (HCD) (1983) 6. ......ppellate Court below calls for any interÂference in revision. In the result the rule is discharged withÂout any order as to costs. Ed. This Case is also Reported in: 35 DLR (HCD) (1983) 6. ...... ......s to be immaterial. What is really to be seen for the application of sec.114 is whether the decree or order which followed the Judgment was or was not appealable under the Code. IrresÂpective of the source of jurisdiction under which the matter came to the Court, if procedure to be followed was tha..Category: Procedural Law | Date: | Hits: 119
Rezaul Bari (Md.) Vs. Bangladesh & others, 2010, 39 CLC (HCD)
....ged without any order as to costs. The order of stay granted earlier is hereby recalled and vacated. Communicate this judgment at once. Ed. This Case is also Reported in: 16 BLC (HCD) (2011) 54.......ged without any order as to costs. The order of stay granted earlier is hereby recalled and vacated. Communicate this judgment at once. Ed. This Case is also Reported in: 16 BLC (HCD) (2011) 54........................Petitioner Vs. Bangladesh & others .........Respondents Judgment March 9, 2010. Result: The Rule is discharged. Cases Referred to- Makbul Hossain Vs. State, 40 DLR 326; Khorshed Alam Vs. State, 27 DLR 111. Lawyers Involved: Md. Khairul Alam, Advo......of the Penal Code read with Section 5(2) of Act II of 1947 alleging, inter alia, that the informant along with some other police personnel went on duty at Mithapukur area and came to know from secret source that "Dust Fish" of Shatibari Fisheries are being sold at a higher rate than that of the rate..Category: Anti-Corruption Laws | Date: | Hits: 142
Mannaco Lab. Ltd. Vs. General Certificate Officer & Bangladesh Shilpa Bank, 1989, 18 CLC (HCD)
....pa Bank Vs. Bangladesh Hotels Ltd. reÂported in 38 DLR (AD) 70 it is held that Article 33 of the B.S.B. Order is the only procedure left open to the Bank for realising its claim. In case of inÂcome tax, customs dues, excise duty, etc., there are provisions in the respective statutes to determine t......for additional loan and on 12.2.81 an additional loan of Tk. twenty lakhs was sanctioned. So the total loan provided by the Bank amounted to Tk.34, 24,520/- only. Out of the loan sanctioned, the Bank deducted Tk.4, 53,343/- as interest. The petiÂtioner invested more than twenty lakhs from its own f......on (Sylhet Bench) (Special Original Jurisdiction) Present: Syed Misbahuddin Hossain J Qazi Shafiuddin J Mannaco Lab. Ltd.......................Petitioner Vs. General Certificate Officer & Bangladesh Shilpa Bank, Taltola, Hill Town Hotel........................................ted 29.2.88 issued by the respondent No.1 in the aforesaid certificate case are without any lawful authority and of no legal effect. Ed. This Case is also Reported in: 42 DLR (HCD) (1990) 159. ..Category: Civil Law | Date: | Hits: 171
....d to the Secretary, Ministry of Health and Family Planning for his perusal and necessary action.
AM Mahmudur Rahman J. - I agree.
Ed.
This Case is also Reported in: 39 DLR (HCD) (1987) 158.
......d to the Secretary, Ministry of Health and Family Planning for his perusal and necessary action.
AM Mahmudur Rahman J. - I agree.
Ed.
This Case is also Reported in: 39 DLR (HCD) (1987) 158.
......ivision
(Special Original Jurisdiction)
Present:
Mustafa Kamal J
AM Mahmudur Rahman J
Ruhul Amin……………………………………Petitioner
Vs.
Director, Drug AdminisÂtration and Licencing Authority (Drugs), DiÂrectorate of Drug Administration……………………â...... the purpose of the said Act and the Rules, withÂout quoting the Rules under which the GoÂvernment purportedly acted. The Notification quoted section 12(2) (a) and 33 (2) (e) of the said Act as the source of authority to make the appointment, but these sections contain the Government's power to fr..
Category: Others | Date: | Hits: 184
State Vs. Tajul Islam and 8 others, 1992, 21 CLC (HCD)
.... a copy of this Judgment be forwarded to the learned Additional Sessions Judge Brahmanbaria, for action in accordance with law. Ed. This Case is also Reported in: 48 DLR (HCD) (1996) 305. ...... a copy of this Judgment be forwarded to the learned Additional Sessions Judge Brahmanbaria, for action in accordance with law. Ed. This Case is also Reported in: 48 DLR (HCD) (1996) 305. ...... Ed. This Case is also Reported in: 48 DLR (HCD) (1996) 305. ......arded as great against the parties making them, they must be accepted with the great caution against the co‑accused whom they implicate unless there is corroboration forthcoming from an independent source which would make it safe to act upon the confessions. The confessions of one co‑accused can..Category: Criminal Law | Date: | Hits: 139
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