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....d industry whereas the petitioner's memberÂship consist of shop-keepers, indentors and small traders and thus obviously have more members than the respondent No.4 and in terms of capital investment, tax paid, employment opportunities created, the members of the respondent No.4 are obviously far abo......s rule is discharged withÂout any order as to cost. The stay granted earlier is hereby vacated.
Sultan Hossain Khan J.- I agree.
Ed.
This Case is also Reported in: 39 DLR (HCD) (1987) 145.
......hers………………………………………………Respondent
Judgment
March 2, 1986.
Result:
The rule is discharged.
Lawyers Involved:
K. S. Nabi with Masood R. Subhan, Advocates - For the Petitioner.
Rafique-ul Huq with Md. Fazlul Haque, Advocates -For the Respondents.
......s rule is discharged withÂout any order as to cost. The stay granted earlier is hereby vacated.
Sultan Hossain Khan J.- I agree.
Ed.
This Case is also Reported in: 39 DLR (HCD) (1987) 145.
..
Category: Civil Law | Date: | Hits: 162
Super Oil Refinery Ltd. Vs. Commissioner Customs and others, 2010, 39 CLC (HCD)
....it) No.147803010038 dated 14-5-2003 (Annexure-A) and B/L (Bills of Lading No. POBUDUMSCTO 1601J (ten Bills for 300 MT each) dated 4-7-2003 (Annexure C series) in return for each payment of the import tax at the payable rate on crude palm subject to the undertaking of the petitioner company to the cu......h law as early as possible preferably within 1(one) month from the date of receipt of this judgment and order. Ed. This Case is also Reported in: 16 BLC (HCD) (2011) 6; 30 BLD (HCD) (2010) 149. ...... Vs. Commissioner Customs and others…......................Respondents Judgment February 17, 2010. Result: The Rule is made absolute. Lawyers Involved: Hasan Md. Reyad, Advocate - For the Petitioner. Abdul Baset Majumder with Sirajul Islam, Advocates - For the Respondent......h law as early as possible preferably within 1(one) month from the date of receipt of this judgment and order. Ed. This Case is also Reported in: 16 BLC (HCD) (2011) 6; 30 BLD (HCD) (2010) 149. ..Category: Fiscal/Taxation Law | Date: | Hits: 172
....ollect". Bombay High Court proceeded to hold that it must mean any step taken or any proceeding initiated for ultimate purpose for determining the liability to the assessee and finally collecting the tax. In the case of Dialdas Parmanand Kripalani Vs. PS Talwalkar, 1957 Bomb. 71 it was held that "le......ormulated in this application is in the affirmative and against the Revenue.
Parties are to bear their respective costs althrough.
Ed.
This Case is also Reported in: 44 DLR (HCD) (1992) 389.
......rmative and against the Revenue.
Parties are to bear their respective costs althrough.
Ed.
This Case is also Reported in: 44 DLR (HCD) (1992) 389.
......ormulated in this application is in the affirmative and against the Revenue.
Parties are to bear their respective costs althrough.
Ed.
This Case is also Reported in: 44 DLR (HCD) (1992) 389.
..
Category: Fiscal/Taxation Law | Date: | Hits: 266
Hellenic Lines Ltd. Vs. People's Republic of Bangladesh, 1985, 14 CLC (HCD)
....surveyor they are not liable for the result of the survey. Defendant Nos.1 & 2 denied the quantity of shortage and also contended that the plaintiff in not entitled to recover customs duty, sales tax survey fee, river dues and landing charges from the defendants. 6. Defendants 3 & 4 M/s M......smissed without any order as to costs. The judgment and decree passed by the trial Court are affirmed. Md. Abdul Jalil J.- I agree. Ed. This Case is also Reported in: 39 DLR (HCD) (1987) 93.......ecree passed by the trial Court are affirmed. Md. Abdul Jalil J.- I agree. Ed. This Case is also Reported in: 39 DLR (HCD) (1987) 93.......smissed without any order as to costs. The judgment and decree passed by the trial Court are affirmed. Md. Abdul Jalil J.- I agree. Ed. This Case is also Reported in: 39 DLR (HCD) (1987) 93...Category: Business or Commercial Law | Date: | Hits: 463
GSH Jamal Vs. Surraiya Jabeen and others, 2010, 39 CLC (HCD)
....9 is hereby discharged. The ad interim order granted earlier in the Rule is also vacated. Send down the lower Court records at once. Ed. This Case is also Reported in: 63 DLR (HCD) (2011) 493.......t the remaining amount of Taka 6,800 is required to be paid from the date of expiry of the agreement till August 2008 i.e. 140 months which amounts to Taka 9,52,000 as compensation. The Court further deducted the secuÂrity amount of Taka 2,08,000 from the said amount of Taka 9,52,000 and accordingl......arlier in the Rule is also vacated. Send down the lower Court records at once. Ed. This Case is also Reported in: 63 DLR (HCD) (2011) 493.......9 is hereby discharged. The ad interim order granted earlier in the Rule is also vacated. Send down the lower Court records at once. Ed. This Case is also Reported in: 63 DLR (HCD) (2011) 493...Category: Tenancy Law | Date: | Hits: 190
Javed Alam (Md.) Vs. Bangladesh and others, 2001, 30 CLC (HCD)
....etition No.360 of 1975 and Writ Petition No.4 of 1977 but under legal advice both the Writ petitions were disposed of as not pressed. The petitioners father, however, continued to pay ground rent and tax to the Government and never abandoned his claim over the property and ultimately, he died on 12â...... of the receipt of the order of this Court. The office is directed to send a copy of this order to the respondents without delay. Ed. This Case is also Reported in: 55 DLR (HCD) (2003) 521. ......ioner Vs. Bangladesh and others..................................Respondents Judgment March 4, 2001. Result: The Rule is made absolute. Since the Court of Settlement has found that the case property cannot be enlisted as abandoned property, the petitioner is entitled to get bac...... of the receipt of the order of this Court. The office is directed to send a copy of this order to the respondents without delay. Ed. This Case is also Reported in: 55 DLR (HCD) (2003) 521. ..Category: Property Law | Date: | Hits: 106
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 ......tioners 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: 216
Dr. MB Rahman Vs. Deputy Commissioner of Taxes, 1986, 15 CLC (HCD)
....axes Circle-VI, Dhaka (South) Zone, Dhaka in respect of the petitioner Dr. M. B. Rahman bearing I.R. No.7633/TC-VI. 2. Shortly stated the facts of the case are that the petitioner who is an income-tax assessee and a retired Government official sold his land with some structures at Banani Model To......herefore, is sustained. In the result the Rule is discharged but without any order as to costs. AM Mahmudur Rahman J. - I agree. Ed. This Case is also Reported in: 39 DLR (HCD) (1987) 33. ...... The Rule is discharged. Cases Referred to- S.A. Haroon & others Vs. the Collector of Customs, Karachi, 11 DLR (SC) 200, Lt. Col.; Nawabzada MuhamÂmad Amir Khan Vs. the Controller of Estate Duty, 13 DLR (HC) 105; Mritunjoy Paul Vs. Province of East Pakistan, 14 DLR (Dhaka) 568; Re Lala......herefore, is sustained. In the result the Rule is discharged but without any order as to costs. AM Mahmudur Rahman J. - I agree. Ed. This Case is also Reported in: 39 DLR (HCD) (1987) 33. ..Category: Fiscal/Taxation Law | Date: | Hits: 170
Nurul Huda Vs. Bahar Uddin & others, 1989, 18 CLC (HCD)
.... 362; Monir Hussain & another Vs. The State, 1984 BLD 250; Rupdhan Vs. The State, Criminal Appeal No.291 of 1982; Shamsul Huda & others Vs. The State, 1986 BLD 367; the Commissioner of Income-tax, Dhaka Zone Vs. M/s. ReliaÂble Machinery Stores, PLD 1968 Dhaka 975; 1984 BLD 250; Ram Narain S......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. ......Bahar Uddin & others.....................................Respondents Judgment March 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 othe......ring security for keeping the peace or for good behaviour. Under section 408 any person conÂvicted on a trial held by an Assistant Sessions Judge, etc. may appeal to the Court of Session. 69. The source and foundation of the appellate jurisdiction of the Court of Session are not contained in sec..Category: Criminal Law | Date: | Hits: 158
Al-haj Mirza Shamsuddin Beg and others Vs. Bangladesh & another, 1989, 18 CLC (HCD)
....roachment is not removed within such period, the Corporation may cause the encroachment to be removed through its own agency, and the cost, incurred thereon by the Corporation shall be deemed to be a tax levied on the persons responsible for the encroachment under this Ordinance. (3) Any person a......they should pay the costs in the Rules. In the result all the Rules Nisi are made absoÂlute with costs against the respondent No.2. Ed. This Case is also Reported in: 41 DLR (HCD) (1989) 356..............................................Petitioner Vs. Bangladesh & another............................................................Respondents (Writ Petition No.532 of 1985) With Matijan Bibi.....................................................................Petitioner Vs. ......they should pay the costs in the Rules. In the result all the Rules Nisi are made absoÂlute with costs against the respondent No.2. Ed. This Case is also Reported in: 41 DLR (HCD) (1989) 356...Category: Property Law | Date: | Hits: 145
....of Ram Chandra Paul. He was not present at the time of hearing of the proceeding of correction of record of rights. RS record stood in the name of the plaintiff. The plaintiff also paid the municipal taxes and rents to the Government. He could not say where Ram Chandra Paul died. No notice was serve......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.
......re hereby affirmed.
Send down the LC records immediately to the trial Court.
Ed.
This Case is also Reported in: 48 DLR (HCD) (1996) 193.
......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
Abul Hashem Khan & others Vs. Md. Shamsuddin Khan & others, 1989, 18 CLC (HCD)
....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 for twen......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.......ppliÂcation is not maintainable. Accordingly, it is rejectÂed. Ed. This Case is also Reported in: 41 DLR (HCD) (1989) 415.......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)
....f 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 other r......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.......es Judgment August 21, 1997. Result: The Rule is made absolute. Cases Referred to- 43 DLR (AD) 107; 43 DLR (AD) 160. Lawyers Involved: Sultan Ahmad with Malik Syed Ahmad, Advocates - For the Petitioners. Md. Roushan Ali with Md. Rabiul Karim, Advocates - For the Opposite P......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
Nurjahan Begum Vs. Government of the Peoples Republic of and others, 1998, 27 CLC (HCD)
.... the same by constructing semi pucca structures, got her name recorded in SA Khatian No.225 (old) and 161 (new) and by opening Holding No.69 Agargaon with Dhaka Municipal Corporation paying rents and taxes to the Municipality for the same. Photo copy of the rent receipts of the Tahsilder in favour o...... 2-9-87 (Annexure H) and the notice dated 24-10-1987 (Annexure-J) within one month from the date of receipt of this judgment and order. Ed. This Case is also Reported in: 51 DLR (HCD) (1999) 426.......ublic of and others..............Respondents Judgment May 19, 1998. Case Referred To- Md. Shoaib Vs. Government of Bangladesh, 27 DLR 315. Lawyers Involved: Mahmudul Islam, Advocate — For the Petitioner. Md. Altaf Hossain Khan, Deputy Attorney General with FKM Ahsan Mahbub...... 2-9-87 (Annexure H) and the notice dated 24-10-1987 (Annexure-J) within one month from the date of receipt of this judgment and order. Ed. This Case is also Reported in: 51 DLR (HCD) (1999) 426...Category: Property Law | Date: | Hits: 156
....st 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 the de......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.
......ourt
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...... husband was a petty contractor and since they needed money for the purpose of the marriage, the house was given as security for the loan and that they had no other house or shelter. She has no other source of income. Their Lordships held that in this case item No.2 of section 22 of the Specific Rel..
Category: Property Law | Date: | Hits: 120
Md. Saiful Islam alias Maznu Vs. State, 2010, 39 CLC (HCD)
....custody during the trial will be deducted under section 35A of the Code. Send down the lower Court’s records. Mohammad Marzi-ul-Huq J.- I agree. Ed. This Case is also Reported in: ......lant Md. Saiful Islam alias Maznu is directed to surrender before the trial Court to serve out the remaining period of his sentence. The period of his imprisonment in custody during the trial will be deducted under section 35A of the Code. Send down the lower Court’s records. Mohammad Marzi......5A of the Code. Send down the lower Court’s records. Mohammad Marzi-ul-Huq J.- I agree. Ed. This Case is also Reported in: ......custody during the trial will be deducted under section 35A of the Code. Send down the lower Court’s records. Mohammad Marzi-ul-Huq J.- I agree. Ed. This Case is also Reported in: ..Category: Criminal Law | Date: | Hits: 110
Rahmatullah (Md.) Vs. Commissioner of Taxes, 2000, 29 CLC (HCD)
....g 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 submitted his income tax return for the assessment year 1982‑83 showing his total income at Taka 58,800. Subsequently, ......, we answer the question in the affirmative and against the assessee and in favour of the Revenue. There will be no order as to costs. Ed. This Case is also Reported in: 55 DLR (HCD) (2003) 483....... Ed. This Case is also Reported in: 55 DLR (HCD) (2003) 483.......nt pressed only question No.11(b) 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..Category: Fiscal/Taxation Law | Date: | Hits: 200
Marine Oil Broking Company Pte Ltd. Vs. MV Daizu Maru & others, 2002, 31 CLC (HCD)
....ntee will be discharged and be returned to the concerned bank through the learned Advocate appearing on behalf of the defendant No.1. Ed. This Case is also Reported in: 55 DLR (HCD) (2003) 471. ......and about 40/60 mt of MDO and the vessel to be re‑delivered with about same quantities and the price to be paid to the owners with the first 15 days hire payment and the bunkers on redelivery to be deducted from the last hire payment. He admitted that there was no signature or initial of the chart...... is dismissed. Cases Referred to- The Silia" (1981) 2 Lloyd's Law Reports 535; Medway Drydock & Engineering Co. Ltd. Vs. mv Andrea Ursula (1973) 1 QB 265; David Morgan Vs. Steamship "Castlegate" (1893) AC 38, Owner Of "Arild" Vs. Societe Anonyme De Navigation Hovrani 1923 Lloyd's List Law ......ntee will be discharged and be returned to the concerned bank through the learned Advocate appearing on behalf of the defendant No.1. Ed. This Case is also Reported in: 55 DLR (HCD) (2003) 471. ..Category: Admiralty Law or Maritime Law | Date: | Hits: 394
Anwar Hossain Vs. Momtaz Begum, 1999, 18 CLC (HCD)
....entioned Family suit are also set aside. Stay granted earlier by this Court is vacated. Send down the lower Court records at once. Ed. This Case is also Reported in: 51 DLR (HCD) (1999) 444. ......00 per month on the assertions that she was married with the defendant 5 years ago in accordance with the Muslim Sharia Law upon fixation of dower money at Taka 50,000 out of which Taka 10,000.00 was deducted and adjusted as the value of Ornaments. It is the further case of the plaintiff that it was......¦.............Petitioner Vs. Momtaz Begum…………….......Opposite Party Judgment June 16, 1999. Result: The Rule is made absolute. Lawyers Involved: MA Wahab Miah, Advocate — For the Petitioner. Goutom Kumar Roy, Advocate — For the Opposite Party. Civil Revi......entioned Family suit are also set aside. Stay granted earlier by this Court is vacated. Send down the lower Court records at once. Ed. This Case is also Reported in: 51 DLR (HCD) (1999) 444. ..Category: Family Law | Date: | Hits: 230
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.......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....... Case Referred to- MM Ispahani Ltd. Calcutta Vs. Commissioner of Excess Profits Tax, West Bengal, 27 ITR 188. Lawyers Involved: No one appears ‑ For the Applicant. Moksudur Rahman, Advocate ‑ For the Respondent. Application No. 20 of 1986. Judgment AM Mahinudur Rahman J.- Th......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
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