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Commissioner of Income Tax and others Vs. M/S. Allynagar Tea Co. Ltd. and other, 1977, 6 CLC (AD)
....inst the order of a Bench of the High Court Division rejecting four applications, made separately by the appellant the Commissioner of Income Tax, under section 66(2) of the Income Tax Act in the income tax assessment cases of the assessee respondents on the ground that no questions of law aro......o costs. Ed. This Case is also Reported in: 30 DLR (AD) (1978) 119.......le Taxation between Pakistan and the United Kingdom. The result is that all these appeals are dismissed with no order as to costs. Ed. This Case is also Reported in: 30 DLR (AD) (1978) 119...Category: Fiscal/Taxation Law | Date: | Hits: 143
Mosharraf Hossaian and another Vs. State, 1977, 6 CLC (AD)
....e Code of Criminal Procedure in the Court of a competent Magistrate who will proceed in accordance with law. Steps be taken accordingly. Ed. This Case is also Reported in: 30 DLR (AD) (1978) 112....... Case is also Reported in: 30 DLR (AD) (1978) 112.......minal Procedure. 10. Further, section 255 provides that whoever counterfeits or knowingly performs any part of the process of counterfeiting any stamps issued by the Government for the purpose of revenue shall be punished with transportation for life or with imprisonment of either description ..Category: Criminal Law | Date: | Hits: 76
Nur Mohammad Bhuiyan and others Vs. Aysha Khatoon and others, 2011, 40 CLC (HCD)
....ated 8.11.1986 of the Munsif (now Assistant Judge), First Court, Chandpur in Title Suit No. 51 of 1983 are restored. Send down the lower Courts’ records. Ed. This Case is also Reported in: ...... Ed. This Case is also Reported in: ......ated 8.11.1986 of the Munsif (now Assistant Judge), First Court, Chandpur in Title Suit No. 51 of 1983 are restored. Send down the lower Courts’ records. Ed. This Case is also Reported in: ..Category: Property Law | Date: | Hits: 87
National Board of Revenue and others Vs. Mustafizur Rahman, 2003, 22 CLC (AD)
.... judgment with reference to the relevant provisions of the concerned SRO. In view of the above matter, the appeal is allowed without any order as to costs. Ed. This Case is also Reported in: ......also Reported in: ...... judgment with reference to the relevant provisions of the concerned SRO. In view of the above matter, the appeal is allowed without any order as to costs. Ed. This Case is also Reported in: ..Category: Fiscal/Taxation Law | Date: | Hits: 140
....r case that the Income Tax clearance certificate was procured on 24.12.1970 which became ineffective as it was not possible for getting the kabala deed executed and registered within the life time of income tax clearance certificate due to liberation war. Thereafter the defendants requested the pres......n J. - I agree.
Ed.
This Case is also Reported in:
......he suit land in favour of appellants through court.
The office is directed to send down the lower Court’s record at once.
Md. Rais Uddin J. - I agree.
Ed.
This Case is also Reported in:
..
Category: Property Law | Date: | Hits: 113
S. M. Basiruddin Vs. Zahurul Islam Chowdhury and another, 1982, 11 CLC (AD)
....e appeal is allowed with cost, the orders allowing preemption are set aside and the application for pre-emption is dismissed. Ed. This Case is also Reported in: 35 DLR (AD) (1983) 230. ......nt: FKMA Munim CJ Ruhul Islam J Badrul Haider Chowdhury J Shahabuddin Ahmed J Chowdhury ATM Masud J S. M. Basiruddin………………Appellant Vs. Zahurul Islam Chowdhury and another…………………Respondents Judgment December 14, 1982. Result: The appe......e appeal is allowed with cost, the orders allowing preemption are set aside and the application for pre-emption is dismissed. Ed. This Case is also Reported in: 35 DLR (AD) (1983) 230. ..Category: Property Law | Date: | Hits: 85
Zillul Haq and others Vs. Maloti Bala Dey & others, 1998, 27 CLC (HCD)
.... for his perusal and necessary action. The order of stay earlier granted by this Court stands vacated. Send down the LCR at once. Ed. This Case is also Reported in: 50 DLR (HCD) (1998) 367.......he LCR at once. Ed. This Case is also Reported in: 50 DLR (HCD) (1998) 367....... for his perusal and necessary action. The order of stay earlier granted by this Court stands vacated. Send down the LCR at once. Ed. This Case is also Reported in: 50 DLR (HCD) (1998) 367...Category: Property Law | Date: | Hits: 88
Mokthar Masum Abedin and others Vs. Nironjan Kumar Mondol and others, 1997, 26 CLC (HCD)
.... two thousand) only to the plaintiff-opposite- party. Stay granted by this Court at the time of issuance of the Rule stands vacated. Ed. This Case is also Reported in: 50 DLR (HCD) (1998) 341.......acated. Ed. This Case is also Reported in: 50 DLR (HCD) (1998) 341....... two thousand) only to the plaintiff-opposite- party. Stay granted by this Court at the time of issuance of the Rule stands vacated. Ed. This Case is also Reported in: 50 DLR (HCD) (1998) 341...Category: Procedural Law | Date: | Hits: 74
Santosh Kumar Paul Vs. Nuruddin Ansari, 1993, 22 CLC (HCD)
....sum of Rs. 901.00 as earnest money in part payment. The plaintiff‑appellant promised to execute and register the Kabala deed in favour of the defendant on the basis of the agreement after obtaining income tax clearance certificate and necessary permission from the competent authority. But as civil......t Vs. Nuruddin Ansari.... ..................................Respondents Judgment November 25, 1993. Result: The Appeal is allowed in part. Cases Referred to- Abdul Mannaf Khan and others Vs. Bangladesh and another, 38 DLR (AD) 201; Durga Chowdrain v. Jawahir Singh, 17 Indian ......ate Court is set aside and that of the trial Court is upheld in part with the above term. Let the records be sent down expeditiously. Ed. This Case is also Reported in: 47 DLR (HCD) (1995) 70...Category: Procedural Law | Date: | Hits: 129
American Life Insurance Company Vs. Dacca Poura Shaba and others, 1978, 7 CLC (AD)
....s to costs. Order of the Court. In accordance with the view of the majority, we allow this appeal without any order as to costs. Ed. This Case is also Reported in: 31 DLR (AD) (1979) 276....... Court Appellate Division (Civil) Present: Fazle Munim J Ruhul Islam J KM Subhan J American Life Insurance Company……………………Appellant Vs. Dacca Poura Shaba and others……………………Respondent Judgment May 23, 1978. Result: The appeal ......s to costs. Order of the Court. In accordance with the view of the majority, we allow this appeal without any order as to costs. Ed. This Case is also Reported in: 31 DLR (AD) (1979) 276...Category: Fiscal/Taxation Law | Date: | Hits: 156
Government of Bangladesh Vs. Abdul Majid, 2012, 41 CLC (AD)
....erred in law in discharging the Rule. 13. The petitioner is permitted to prepare the paper-books out of Court in accordance with Rules. Ed. This Case is also Reported in: 9 ADC (2012) 258. ......sented by the Deputy Commissioner, Dinajpur…………………………………………………………………….Petitioner Vs. Abdul Majid being dead his heirs:Mizanur Rahman (Minor) and others............................................Respondents Order February 27, 2012. ...... this Division. 9. Mr. Abdus Salam Mondal, learned Deputy Attorney General, appearing on behalf of the leave petitioner, submits that there having been a bar to challenging the order passed by the revenue authorities under Article 17 of the Bangladesh Land Holding (Limitation) Order, 1972 and bot..Category: Property Law | Date: | Hits: 93
Rowshena Jahan Vs. State and another, 2010, 39 CLC (HCD)
....uption Commission found wealth statement of both the accused persons incorrect. Rather the accused persons were found to be in possession of the properties disproportionate to their legal source of income. Accordingly, Mr. Md. Nuruzzaman, Assistant Director, Anti-Corruption Commission lodged FIR a......order to the Court below immediately. Ed. This Case is also Reported in: 63 DLR (HD) (2011) 90. ......rned Court shall proceed with the case in accordance with law. Send a copy of the judgment and order to the Court below immediately. Ed. This Case is also Reported in: 63 DLR (HD) (2011) 90. ..Category: Criminal Law | Date: | Hits: 100
Mofazzal Hossain Chowdhury Maya Vs. The State, 2010, 39 CLC (HCD)
....of Jaruri Khamata Bidhimala, 2007. 3. The prosecution case, in brief, is that appellant, his wife, sons and daughters are in possession of the properties disproportionate to their known sources of income. Accordingly, on 18.2.2007 notice was issued upon the convict-appellant requiring him to furn......il bond. Ed. This Case is also Reported in: 16 MLR (HCD) (2011) 156.......der passed for confiscation of the property of the appellant is also set aside. Let the appellant be discharged from his bail bond. Ed. This Case is also Reported in: 16 MLR (HCD) (2011) 156...Category: Criminal Law | Date: | Hits: 133
Shahidul Alam VS. Government of Bangladesh and others, 1994, 23 CLC (HCD)
....years. As such, this allegation is also uncalled for and illegal. The learned Counsel further submits that the rest of the allegation including the allegation of expense is beyond the known source of income as made in the ground (Annexure‑E) is also vague inasmuch as only the expenses have been me......man J Shahidul Alam………………………………………………..Petitioner VS. Government of Bangladesh, represented by the Secretary, Ministry of Home Affairs, Secretariat, Dhaka and others………………………Respondents Judgment November 30, 1994. Result: The......ey General prays for stay operation of the above order so as to enable them to move before the Appellate Division. The prayer is refused. Ed. This case is also Reported in: 47 DLR (AD) (1995) 15...Category: Criminal Law | Date: | Hits: 200
Iskander Lasker Vs. District Magistrate, Jessore and others, 1994, 23 CLC (HCD)
.... under section 491 of CrPC stating, inter alia, that the detenu is a law abiding citizen and a well behaved reputed businessman in the locality owning a grocery shop and earning his livelihood of the income thereof. But the police being influenced by the enemies of the detenu arrested the detenu on ......wanted in any other connection. Ed. This Case is also Reported in: 47 DLR (AD) (1995) 12. ...... Khan of village Ramnager, Police Station Kotwali, District Jessore, be set at liberty forthwith if not wanted in any other connection. Ed. This Case is also Reported in: 47 DLR (AD) (1995) 12. ..Category: Criminal Law | Date: | Hits: 86
....imited company and now is a nationalised unit of Bangladesh Sugar and Food Industries Corporation. It carries on business in both imported and locally purchased goods, commission agents and also cams income from house property and other sources. It submitted on 27.12.76 a return of income for the as......the absence of other previous Advocate Mr. AM Mahmudur Rahman who has since been elevated to the Bench.
2. The assessee in the instant case is a limited Company carrying on business under the name and style of Mohammadi Trading Company, which has subsequently been nationalised after the liberatio......ioner of Taxes.
Send a copy with the seal of the Court to the Appellate Tribunal, Chittagong.
There will be no order as to costs.
Ed.
This case is also Reported in: 47 DLR (HCD) (1995) 6.
..
Category: Fiscal/Taxation Law | Date: | Hits: 188
American Bureau of Shipping Vs. Commissioner of Taxes (South) Zone, Chittagong, 1994, 23 CLC (HCD)
....2. The Deputy Commissioner of Taxes disallowed expenses incurred by the applicant outside taxable territories for conducting their business in Bangladesh by artificially linking the expenses with the income earned by the applicant throughout the world on the ground that since the applicant has not b......……….Respondent Judgment June 30, 1994. Result: The finding of the Taxes Appellate Tribunal was not justified. Cases Referred to- ITR No. 1574 (Bom) of 1974‑75; IT No. 1212 and 1213 (Bom) 1975‑76; Commissioner of Taxation Vs. Kirk, 1900 AC 588 (PC); CIT Vs. Ahmedbhai Uma......l dispose of these three Reference applications namely, Application Nos. 80, 81 and 82 of 1992. There shall be no order as to costs. Ed. This Case is also Reported in: 47 DLR (HCD) (1995) 1. ..Category: Fiscal/Taxation Law | Date: | Hits: 159
Abdul Ali and another Vs. State, 1977, 6 CLC (AD)
....e with the judgment of brother K. Hossain J. Order of the Court In view of the opinion of the majority the appeal is dismissed. Ed. This Case is also Reported in: 30 DLR (AD) (1978) 58. ......is Case is also Reported in: 30 DLR (AD) (1978) 58. ......e duty it is, as such officer, to take, receive, keep or expend any property on behalf of the Government, or to make any survey, assessment or contract on behalf of the Government or to execute any revenue-process, or to investigate, or to report, on any matter affecting the pecuniary interests of..Category: Criminal Law | Date: | Hits: 115
....lt, therefore, is that subject to the observation made above, the appeal is dismissed. There shall, however, be no order as to costs.
Ed.
This Case is also Reported in: 30 DLR (AD) (1978) 1.
......shall, however, be no order as to costs.
Ed.
This Case is also Reported in: 30 DLR (AD) (1978) 1.
......applicability of the provision of Article 59 of the Basic Democracies Order, 1959 to the appellant. The said article reads as follows:
''59. Local rate.- (1) All lands assessable to rent or land revenue shall be subject to the payment of a rate to be known as the local rate.
(2) The local ra..
Category: Property Law | Date: | Hits: 114
....g been made on proper appreciation of laws and facts do not call for interference.
Accordingly, all the leave-petitions are dismissed.
Ed.
This Case is also Reported in: 9 ADC (2012) 174.
......sain 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 Chief Engineer, the Local Government and Engineering Department LGED Bhaban, Agargaon, Shere-E-Bangla Nagar,Dhaka....................Peti......” without any rhyme or reason. Since their appointments, the petitioners having served long period in the development projects have acquired legal and constitutional rights to be transferred to the revenue budget under the provisions of law and the procedures laid down by the Government. The conce..
Category: Others | Date: | Hits: 172
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