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Singer Bangladesh Ltd Vs. National Board of Bangladesh, 2014, 43 CLC (HCD)
....copy of this judgment be sent to the office of the Comptroller and Auditor General for future reference and guidance. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 73 ......lute. Value Added Tax Act (XXII of 1991); Sections 26(Ka), 35 and 36 The Value Added Tax Act, 1991 is a self-contained Act where provisions are made to accumulate VAT together with the provisions of assessment and others. ...... (27) Constitution of Bangladesh, 1972; Article 128 ..Category: Constitutional Law, Fiscal/Taxation Law | Date: 15 Dec, 2014 | Hits: 5
....oth on facts and law, upon evidences adduced by the parties.
Send down the copy of the judgment to the court below at once.
Ed.
This Case is also Reported in: 67 DLR (HCD) (2015) 218
....... The bank sent a legal notice under section 12 of the Artha Rin Adalat Ain, 2003 to the plaintiff's son who received the same on 17-8-2011, but did not repay the loan. Thereafter, under the provisions of section 12 of the Ain, the bank on 12-10-2011 published auction notices in the nationa..
Category: Constitutional Law, Contract Law | Date: 11 Dec, 2014 | Hits: 8
Ferdous Ara Zainul Vs. Mahmuda Khatun and others, 2014, 43 CLC (HCD)
....-6-2008 the petitioner as plaintiff No. 2 conjointly with plaintiff No. 1 filed the Title Su it No. 2447 of 2008 for confirmation of possession, realization of money and for permanent as well as mandatory injunction impleading opposite party Nos. 1-7 as defendants in the Court of learned 3 Join......ed in the name of the said opposite party No. 7 on 13-12-2007. 5. The counter-affidavit filed by opposite party No. 7 states that since the suit itself suffers from infirmity as it is hit by the provisions of sections 17A and 17B of the Registration Act, 1908, thus, the same is not maintai..Category: Civil Law, Procedural Law | Date: 11 Dec, 2014 | Hits: 19
....s from the date of receipt of this judgment.
Let a copy of this judgment be forwarded to the concerned respondents at once.
Ed.
This Case is also Reported in: 67 DLR (HCD) (2015) 251
...... business and that right cannot be curtailed or throttled on a mere cause shown.
The Constitution is the supreme law of the land, and the trainers of the same in their wisdom have made some provisions protecting the right of the citizen. To do lawful business or trade, subject to restricti..
Category: Constitutional Law, Fiscal/Taxation Law | Date: 8 Dec, 2014 | Hits: 3
Sonali Bank Limited Vs. UT Garments Limited and others, 2014, 43 CLC (HCD)
.... In the result, the rule is discharged without any order as to costs. Communicate this order at once. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 265. ......n exercising its jurisdiction, powers and functions while adjudicating any dispute between the parties before it including execution of its decree insofar as it is not inconsistent with the provisions of section 6(Ka) or any other provisions of the Ain. Section 6(Ka), has excluded the oper..Category: Banking Law | Date: 4 Dec, 2014 | Hits: 4
....her signed copy of the order of committal be kept with record, for ready reference, if so required.
Ed.
This Case is also Reported in: 67 DLR (HCD) (2015) 225
......dom, speech, expression and the press) is also subject to the law relating to contempt of court, He then, referring to Article 7 read with Articles 39(2) and 108 of the Constitution, submits that the provisions of these Articles, considered together and with reference to the scheme of the Constituti..
Category: Constitutional Law, Contempt of Court Law | Date: 4 Dec, 2014 | Hits: 10
A Kader Zilani (Md.) Vs. State and another, 2014, 43 CLC (HCD)
....e and also to create logical legal pressure upon the Investigating Officer so that they file the report in time but not to stop the proceedings as a whole. She also submits that this direction is not mandatory at all rather it is simply a directory and the accused had not been given any legal advant...... 15. As regard to the time limit in respect of investigation of the case she submits that it is fact that Rule 10 of the DUDAC Bidhimala, 2007 (hereinafter referred to as the Bidhimala) envisage the provisions to complete the investigation within 60 days in two tires. In the 1st tire there is ..Category: Anti-Corruption Laws | Date: 3 Dec, 2014 | Hits: 11
....Supreme Court of Bangladesh, is to take necessary steps under section 161(2) of the Income Tax Ordinance, 1984.
Md. Habibul Gani, J: I agree.
Ed.
This Case is also Reported in:
......come under any head is a loss, the assessee shall be entitled to have that amount of loss set off against his income, if any, assessable for the assessment year under any other heads subject to other provisions of this Ordinance, that means, the set off of losses with income under other heads is cle..
Category: Fiscal/Taxation Law | Date: 1 Dec, 2014 | Hits: 0
Commissioner of Taxes Vs. Arif Knit Spin, 2014, 43 CLC (HCD)
....preme Court of Bangladesh, is to take necessary steps under section 161(2) of the Income Tax Ordinance, 1984. Md. Habibul Gani J: I agree. This Case is also Reported in: ......um and Ms. Nurun Nahar, the learned Assistant Attorney Generals, on behalf of the department-applicant, takes us through the reference application and the connected materials on record as well as the provisions of sections 37 and 46A(6) of the Ordinance and advances the following arguments before us..Category: Fiscal/Taxation Law | Date: 1 Dec, 2014 | Hits: 20
..... the Friends Corporation Limited and a series of decisions, this court decided as under:-
“So far as the submission of Mr. Altaf Hossain that section 35 of the Ordinance, 1984 has made it mandatory upon the DCT to accept the audited account if the same is found to have been maintained in......he instant case, the DCT while rejecting the trading accounts has clearly pointed out the defects of accounts and on some heads of expenses he refused to accept the expenses for non-compliance of the provisions of sections 30(aa) and 33(a) of the Ordinance and those were affirmed by the CTA. The Tri..
Category: Fiscal/Taxation Law | Date: 30 Nov, 2014 | Hits: 1
Youngone (CEPZ) Limited Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
..... the Friends Corporation Limited and a series of decisions, this Court decided as under:- “So far as the submission of Mr. Altaf Hossain that section 35 of the Ordinance, 1984 has made it mandatory upon the DCT to accept the audited account if the same is found to have been maintained in......he instant case, the DCT while rejecting the trading accounts has clearly pointed out the defects of accounts and on some heads of expenses he refused to accept the expenses for non-compliance of the provisions of sections 30(aa) and 33(a) of the Ordinance and those were affirmed by the CTA. The Tri..Category: Fiscal/Taxation Law | Date: 30 Nov, 2014 | Hits: 17
Government of Bangladesh and others Vs. Md. Mojibul Haque & others, 2014, 43 CLC (AD)
....in the light of the observations, the findings and the decisions given in the civil appeals. Ed. This Case is also Reported in: 20 BLC (AD) (2015) 177. ......ade by the learned Counsel and the learned Advocates-on-Record for the respondents in the appeals and the CPs, first question to be considered is whether the writ petitions were barred in view of the provisions of sub-article (2) of article 117 of the Constitution. 67. The question can be answe..Category: Constitutional Law, Employment/Service Law | Date: 25 Nov, 2014 | Hits: 20
A.K.M. Fazlul Haque and Others Vs. Privatization Commission and Others, 2014, 43 CLC (HCD)
...., the Rule is disposed of with the above observations made in the body of the judgment without any order as to costs. Ed. This Case is also Reported in: 68 DLR (HCD) (2015) 17 ......s of 2002 provides that appointments in the vacant posts of the Commission will be made by direct recruitment, promotion and deputation. Regulation 6 of the Service Regulations of 2002 deals with the provisions of promotion of the officers and employees of the Commission. According to the schedule o..Category: Employment/Service Law | Date: 20 Nov, 2014 | Hits: 0
Ruhul Amin (Md.) and oth¬ers Vs. Mustafizur Rahman and others, 2014, 43 CLC (HCD)
....ule stands vacated. Communicate the judgment and order immediately and send back the lower Court's record at once. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 259 ......bsequent appeal committed gross illegality and irregularity. The learned Advocate further submits that the appellate court below during passing the impugned judgment and decree violated the provisions laid down in Order XLI, rule 31 of the Code of Civil Procedure. There is no assessment of..Category: Civil Law, Property Law | Date: 16 Nov, 2014 | Hits: 10
....se three Income Tax Reference Applications are allowed.
However, there shall be no order as to cost.
Md. Emdadul Haque Azad, J: I agree.
Ed.
This Case is also Reported in:
......;……………….
(5A) “Approved gratuity fund” means a gratuity fund which has been and continues to be approved by the Board in accordance with the provisions of Part C of the First Schedule.
26. Admittedly, the gratuity fund maintained by the..
Category: Fiscal/Taxation Law | Date: 10 Nov, 2014 | Hits: 3
....reme Court of Bangladesh is directed to take necessary steps under section 161(2) of the Income Tax Ordinance, 1984.
Md. Habibul Gani, J: I agree.
Ed.
This Case is also Reported in:
......e Ordinance; that the Deputy Commissioner of Taxes illegally disallowed the Buying Agent’s Commission under section 53EE read with section 30(aa) of the Ordinance upon misconception of the said provisions of law; that the Parliament inserted a new section i.e. section 53EE by the Finance Act, ..
Category: Fiscal/Taxation Law | Date: 10 Nov, 2014 | Hits: 0
State Vs. Secretary, Ministry of Public Administration and others, 2014, 43 CLC (AD)
....torney-General in that respect as well, as noted down hereinbefore, are expunged. Ed. This Case is also Reported in: 67 DLR (AD) (2015) 271 ......12(b) 1(i) (vi), 612(b) 11(i) and 612(b) 111 can, in no way, be related to a case which is being investigated into by an investigation agency. The regulations of the PRB cannot override the provisions of the Code....... (14) The Attorney-General should have the right of audience in al..Category: Criminal Law, Procedural Law | Date: 10 Nov, 2014 | Hits: 4
The Commissioner of Taxes Vs. Azmat Fashions Limited, 2014, 43 CLC (HCD)
....upreme Court of Bangladesh is directed to take necessary steps under section 161(2) of the Income Tax Ordinance, 1984. Md. Habibul Gani J:- I agree. Ed This case is also Reported in: ......e Ordinance; that the Deputy Commissioner of Taxes illegally disallowed the Buying Agent’s Commission under section 53EE read with section 30(aa) of the Ordinance upon misconception of the said provisions of law; that the Parliament inserted a new section i.e. section 53EE by the Finance Act, ..Category: Fiscal/Taxation Law | Date: 10 Nov, 2014 | Hits: 8
Commissioner of Taxes Vs. Azmat Fashions Limited, 2014, 43 CLC (HCD)
.... is directed to take necessary steps under section 161(2) of the Income Tax Ordinance, 1984. Md. Habibul Gani J. - I agree. Ed. This Case is also Reported in: ......e Ordinance; that the Deputy Commissioner of Taxes illegally disallowed the Buying Agent’s Commission under section 53EE read with section 30(aa) of the Ordinance upon misconception of the said provisions of law; that the Parliament inserted a new section i.e. section 53EE by the Finance Act, ..Category: Fiscal/Taxation Law | Date: 10 Nov, 2014 | Hits: 9
....red in negative and in favour of the Assessee-applicant.
37. However, there shall be no order as to cost.
Md. Emdadul Haque Azad, J: I agree.
Ed.
This Case is also Reported in:
......l be deemed to have been allowed if the Appellate Tribunal fails to make an order thereon within a period of six months from the end of the month in which the appeal was filed:
Provided that the provisions of this sub-section shall not apply to an appeal filed by an assessee at any time before ..
Category: Fiscal/Taxation Law | Date: 28 Oct, 2014 | Hits: 1
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