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Hyundai Corporation Vs. Deputy Commissioner of Taxes, Dhaka and another, 1999, 18 CLC (HCD)
....f the People’s Republic of Bangladesh and the People’s Republic of Korea was prepared and signed for avoiding of double taxation and also for prevention of Fiscal Evasion with respect to taxes on income. This convention was signed on behalf of the respective Governments of the two countries on 1......t Division (Special Original Jurisdiction) Present: Mahmudul Amin Choudhury J Md. Abdul Aziz J Hyundai Corporation…………..Petitioner Vs. Deputy Commissioner of Taxes, Dhaka and another………………..Respondent Judgment March 11, 1999. Result: The reference......n is not assessable in Bangladesh for the reasons as aforesaid the order of attachment is found to be illegal and without jurisdiction. Ed. This Case is also Reported in: 51 DLR (1999) (HCD) 333...Category: Fiscal/Taxation Law | Date: | Hits: 254
Delicia Dairy Food Ltd. Vs. Collector of Customs and others, 1998, 17 CLC (HCD)
....levant. 9. Petitioner was served with the notice dated 12-3-94 (Annexure-D to the petition) to deposit an amount of Taka 8,00,025.00 towards short-levied customs duty, vat, licence fee and advance income tax within in 15 days from the date of receipt of the notice. In case of his failure the auth......t High Court Division (Special Original Jurisdiction) Present: Md. Ruhul Amin J Md. Iftikhar Rasool J Delicia Dairy Food Ltd……..........Petitioner Vs. Collector of Customs and others ………………….Respondent Judgment June 25, 1998. Result: The Rule is ......should be discharged on the said ground. In view of the discussion made above, the Rule is discharged without any order as to costs. Ed. This Case is also Reported in: 51 DLR (HCD) (1999) 381...Category: Fiscal/Taxation Law | Date: | Hits: 189
State Vs. Shahidul Alam Chowdhury and two others, 1999, 18 CLC (HCD)
....al apology tendered by the contemners are accepted and they are let off with the above warning. The Rule is disposed of accordingly. Ed. This Case is also Reported in: 51 DLR (HCD) (1999) 380....... (HCD) (1999) 380.......al apology tendered by the contemners are accepted and they are let off with the above warning. The Rule is disposed of accordingly. Ed. This Case is also Reported in: 51 DLR (HCD) (1999) 380...Category: Criminal Law | Date: | Hits: 87
Bangladesh Beverage Industries Ltd. Vs. Rowshan Akhter and others, 2010, 39 CLC (HCD)
....and suffering and future pecuniary loss. Special damages must be pleaded and proved, general damage is implied. The principle of restitution in integrum is appropriate to pre-trial and future loss of income: so far as actual or prospective pecuniary loss is concerned the amount of compensation can b...... High Court Division (Civil Appellate Jurisdicion) Present: Sharifuddin Chaklader J Md. Nuruzzaman J Bangladesh Beverage Industries Ltd.…………Appellant Vs. Rowshan Akhter and others…………..Respondents Judgment May 11, 2010. Result: The appeal is allowed......ucation as education makes a man a bit responsible. Communicate this order at once. Send down the lower Court records at once. Ed. This Case is also Reported in: 62 DLR (HCD) (2010) 483. ..Category: Civil Law | Date: | Hits: 339
Gura Miah and others Vs. Fazar Ali and others, 1988, 17 CLC (HCD)
....me and the proceeding under section 145 of the Code of Criminal Procedure is hereby dropped. In the result the Rule is made absolute. Ed. This Case is also Reported in: 42 DLR (HD) (1990) 70.......is Case is also Reported in: 42 DLR (HD) (1990) 70.......me and the proceeding under section 145 of the Code of Criminal Procedure is hereby dropped. In the result the Rule is made absolute. Ed. This Case is also Reported in: 42 DLR (HD) (1990) 70...Category: Criminal Law | Date: | Hits: 126
....citizenship or he owned allegiance to any other country.
The Rule is accordingly made absolute without any order as to costs.
Ed.
This Case is also Reported in: 44 DLR (HCD) (1992) 340.......ent:
Fazle Hussain Mohammad Habibur Rahman J
Abdul Hasib J
Abdul Qayum ................Petitioner.
Vs.
The Secretary, Ministry of Home Affairs, Government of Bangladesh and others................Respondents
Judgment
October 30, 1991.
Result:
Th......citizenship or he owned allegiance to any other country.
The Rule is accordingly made absolute without any order as to costs.
Ed.
This Case is also Reported in: 44 DLR (HCD) (1992) 340...
Category: Immigration and Citizenship Law | Date: | Hits: 178
Hashmat Ullah (Md) Vs. Azmiri Bibi and others, 1991, 20 CLC (HCD)
.... Civil Revision No. 678 of 1987 is hereby set aside and the Rule is made absolute. There will be no order as to costs in these Rules. Ed. This Case is also Reported in: 44 DLR (HCD) (1992) 332. ......High Court Division (Civil Revisional Jurisdiction) Present: ARM Amirul Islam Chowdhury J AM Mahmudur Rahman J Hashmat Ullah (Md) .....................Petitioner Vs. Azmiri Bibi and others .................Opposite Parties Judgment November 28, 1991. Result: All the...... 15. We have two major types of subordinate courts‑Subordinate civil courts and Subordinate criminal courts. Apart from subordinate civil and criminal courts there are other courts, for example, revenue courts, administrative courts and tribunals. The procedure of the subordinate civil courts i..Category: Others | Date: | Hits: 226
Sena Kalayan Sangstha Vs. Haji Sufi Fazal Ahmed and others, 2004, 33 CLC (HCD)
....o not find any substance in the submission for the learned Counsel of the appellants. The appeals are accordingly dismissed without any order as to costs. Ed. This Case is also Reported in: ......Appeal No. 45 of 1993) Chairman, Sena Kalayan Sangstha……………………..Appellant (In Civil Appeal No. 86 of 1997) Vs. Haji Sufi Fazal Ahmed being dead his heirs: Mr. Nagar Mohiuddin and others………………………..Respondents (In both the appeals) Judgment May 25, 2004......o not find any substance in the submission for the learned Counsel of the appellants. The appeals are accordingly dismissed without any order as to costs. Ed. This Case is also Reported in: ..Category: Property Law | Date: | Hits: 111
State Vs. Md. Sirajul Islam and others, 2012, 41 CLC (HCD)
....ot return that money to Akhtar Hossain. Aktar Hossain claimed his share of rent of their paternal Hotel at Ananda Bazar of Brahmonbaria but failed to get his share from Siraj. Siraj used to enjoy the income alone of their paternal property at Brahmonbaria town and native village. Aktar Hossain and h...... ......4. Let the Lower Court Records along with a copy of this judgment and order be sent to the concerned Court below for information and necessary action at once. Ed. This Case is also Reported in: ..Category: Criminal Law | Date: | Hits: 105
Abu Hena Mostafa Kamal & another Vs. Bangladesh and others, 2011, 40 CLC (HCD)
..... 390-100-1223/ Circle-26/2010-11/727 under section 93 of the Income Tax Ordinance 1984, issued by the Extra Assistant Commissioner of Taxes Circle-26, Taxes Zone-03, Chittagong attempting to re-open income tax case of the petitioner for the assessment year 2007-2008, should not be declared illegal,......rt Division (Special Original Jurisdiction) Present: Md. Ashfaqul Islam J SM Emdadul Hoque J Abu Hena Mostafa Kamal & another…………………Petitioners Vs. Bangladesh and others…………………Respondents Judgment January 27, 2011. Result: The Rules ......es impugned against in all the petitions are hereby declared to have been passed without lawful authority and are of no legal effect. Ed. This Case is also Reported in: 63 DLR (HD) (2011) 334. ..Category: Fiscal/Taxation Law | Date: | Hits: 167
....be discharged.
In the result, this Rule is discharged and in the facts and circumstances of the case we pass no order as to cost.
Ed.
This case is also Reported in: 49 DLR (HD) (1997) 126.
......Mozammel Hoque J
Md. Abdul Matin J
Kazi Mokhlesur Rahman……………………………………………………………………Petitioner
Vs.
Secretary, Ministry of Law, Justice and Parliamentary Affairs, Government of the People's Republic of Bangladesh and others…………â......he year 1960, yet before that even from the British Regime the posts of Government Pleaders and Public Prosecutors were there and they have been representing the Government in all civil, criminal and revenue cases of the Government. Since there is a long standing practice to follow the procedure of ..
Category: Others | Date: | Hits: 212
Ali Azam Vs. Md. Majibullah, 2002, 31 CLC (HCD)
....rriage. After the death of his first wife the plaintiff married second time. He has five sons and five daughters. He had no ability to maintain those ten children. He used to maintain them out of the income of the property of his father. Their father retired from his service in 1968. The plaintiff a...... Vs. Md. Majibullah…………………………………….Opposite Party Judgment July 16, 2002. Result: The Rule is discharged. Cases Referred to- Bhrigurashram Missir and another Vs. Surendra Nath Mitra and another, AIR 1962 (Patna) 204; Joydayal Poddar Vs. Bibi Baje......The order of stay granted earlier by this court at the time of issuance of the Rule is hereby vacated. Send down the LC Records at once. Ed. This Case is also Reported in: 55 DLR (2003) 412. ..Category: Property Law | Date: | Hits: 103
....o substance in this Rule. The Rule is accordingly, discharged without any order as to costs.
Stay granted by this Court stands vacated.
Ed.
This Case is also Reported in: 55 DLR (2003) 409.
......
The Rule is discharged.
Cases Referred to-
Secretary of State represented by the Collector of South Acrot Vs. Mask & Co., 44 CWN 709 (Privy Council); Rafiqul Alam (Md.) Vs. Mustafa Kamal and ors, 42 DLR (AD) 137.
Lawyers Involved:
AF Hassan Ariff with Khaleda Zaman, Siper Mustofa,......o substance in this Rule. The Rule is accordingly, discharged without any order as to costs.
Stay granted by this Court stands vacated.
Ed.
This Case is also Reported in: 55 DLR (2003) 409.
..
Category: Procedural Law | Date: | Hits: 124
Global Access Ltd. Vs. Bangladesh and others, 2003, 32 CLC (HCD)
....ty. So, we do not find anything which can be considered as mala fide. In the result, the Rule is discharged without any order as to costs. Ed. This Case is also Reported in: 55 DLR (2003) 433.......h Court Division (Special Original Jurisdiction) Present: Md. Hamidul Haque J Salma Masud Chowdhury J Global Access Ltd..................................Petitioner Vs. Bangladesh and others…………….……………..Respondents Judgment January 25, 2003. Result: ......ue "to token value" and from 'supply' to 'loan'. According to the learned Counsel, the action was mala fide, lacked transparency causing exposure to counterfeiting of stamp and band, loss of national revenue and undermining the rule law. Mr. Tawfique Nawaz also submitted that respondent Nos.1‑7 ac..Category: Others | Date: | Hits: 174
Iqbal Hasan Mahmood Vs. State, 2008, 37 CLC (HCD)
.... to suffer rigorous imprisonment for 1 (one) year more and also confiscating the properÂties in the name of the appellant in favour of the state alleged to be disproportionate to his legal source of incomes. 3. After the declaration of the state of Emergency on 3rd February, 2007 the appellant w......laluddin, 60 DLR (AD) 57. Lawyers Involved: Raflque-ul-Huq with Ahsanul Karim, Faheemul Huq, Khairul Alam Choudhury, Kabir Iqbal Hossain, Kazi Akhtar Hossain, Aminul Hoque, Tanveer Hossain Khan and Rumeen Farhana, Advocates - For the Appellant. Khurshid Alam Khan, Advocate - For the Respond......on the Medical Board statÂed as under: the satisfaction of the learned Chief Metropolitan Magistrate Dhaka. Communicate the order. Ed. This Case is also Reported in: 63 DLR (HD) (2011) 286. ..Category: Criminal Law | Date: | Hits: 125
Sekandar Spinning Mills Ltd. Vs. Commissioner, Customs Excise and VAT and others, 2011, 40 CLC (HCD)
....ect. The respondent is hereby directed to re-adjust the amount of Taka 10,90,585 in the VAT Register of the petitioner company at once. Ed. This Case is also Reported in: 63 DLR (HCD) (2011) 272....... Ed. This Case is also Reported in: 63 DLR (HCD) (2011) 272.......ect. The respondent is hereby directed to re-adjust the amount of Taka 10,90,585 in the VAT Register of the petitioner company at once. Ed. This Case is also Reported in: 63 DLR (HCD) (2011) 272...Category: Fiscal/Taxation Law | Date: | Hits: 196
Commissioner of Taxes, Dhaka Vs. MA Hossain & Co., 1992, 21 CLC (HCD)
....sesses M/s MA Hossain and Co. filed return showing net loss at Tk. 2,41,802.00 for the assessment year 1984‑85. The Assistant Commissioner of Taxes on 29.9.85 completed assessment computing taxable income at Tk. 5,84,249.00 after disallowing expenses claimed by & assesses. Against the order of......eriod of limitation of 60 lays from 15.1.86, when the order of the appellate Joint Commissioner was served on the Deputy Commissioner of taxes, inasmuch as under section 33(2) of the Income‑Tax Act and section 158(4) of Ordinance XXXVI of 1984 the, Commissioner of Taxes is entitled to file an appe......1922, therefore, in our opinion is redundant. 2. The aforesaid question arises out of the order of the Tribunal passed on April 26, 1987 in ITA No. 2131 of 1985‑86 rejecting the appeal of the revenue on the ground of limitation. Therefore, we shall confine ourselves on the question of limita..Category: Procedural Law | Date: | Hits: 103
Abdul Kabir Vs. State, 1998, 27 CLC (HCD)
....ut the matter. On inquiry, the Bureau of Anti-Corruption found that the statement was false and also found that the accused had property worth Taka 1,03,35,948 disproportionate to his known source of income and had submitted a false statement in reply to the notice served on him. So an Anti-Corrupti......4 of the Anti-Corruption Act, 1957. In reply to the notice he submitted a statement before the authority about the matter. On inquiry, the Bureau of Anti-Corruption found that the statement was false and also found that the accused had property worth Taka 1,03,35,948 disproportionate to his known so......sh the proceedings of that case. In the result, the Rule is discharged. Communicate the order to the Magistrate concerned at once. Ed. This Case is also Reported in: 50 DLR (HCD) (1998) 306. ..Category: Criminal Law | Date: | Hits: 109
MJL Bangladesh Ltd. Vs. Commissioner, Customs Excise and VAT and others, 2010, 39 CLC (HCD)
....by the VAT authority in its entirety as per statement given in Annexure-'Z' of the supplementary affidavit dated 25-7-2010 forthwith. Ed. This Case is also Reported in: 63 DLR (HCD) (2011) 257. ......ourt Division (Special original Jurisdiction) Present: Md. Ashfaqul Islam J SM Emdadul Hoque J MJL Bangladesh Ltd………….........Petitioner Vs. Commissioner, Customs Excise and VAT and others................Respondents Judgment July 25, 2010. Result: The Rule i......by the VAT authority in its entirety as per statement given in Annexure-'Z' of the supplementary affidavit dated 25-7-2010 forthwith. Ed. This Case is also Reported in: 63 DLR (HCD) (2011) 257. ..Category: Fiscal/Taxation Law | Date: | Hits: 269
Salma Islam Vs. Parveen Banu & others, 1997, 26 CLC (HCD)
.... mental anxiety, etc. But the plaintiff-appellant could not bring any specific and concrete proof as to the amount she spent by way of litigation expenses and also as to the amount she lost by way of income as rents of the suit house. 17. Since it is found that the cases complained of were not ve...... J Md. Joynul Abedin J Salma Islam………………Appellant Vs. Parveen Banu & others………………Respondents Judgment June 1, 1997. Result: The appeal is dismissed and the connective Civil Rule is accordingly disposed of. Cases Referred to- Bahori Lal Vs. Sr......sult, the appeal is dismissed without any order as to costs. The connected Civil Rule No. 208(f) of 1985 is accordingly disposed of. Ed. This Case is also Reported in: 50 DLR (HCD) (1998) 280...Category: Property Law | Date: | Hits: 144
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