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....ttled point that a fugitive from justice is not entitled to any relief from a Court of law unless he surrenders to the jurisdiction of the Court. He cannot claim fundamental rights enshrined in part III of the constitution. The High Court Division thus made fundamental error in quashing t......t cannot quash a proceeding. The judgment of the High Court Division is set-aside.
This petition is accordingly disposed of.
Ed.
This Case is also Reported in: 20 BLC (AD) (2015) 176
......t cannot quash a proceeding. The judgment of the High Court Division is set-aside.
This petition is accordingly disposed of.
Ed.
This Case is also Reported in: 20 BLC (AD) (2015) 176
..
Category: Constitutional Law | Date: 19 Feb, 2015 | Hits: 9
Mosharaf Hossain (Md.) Vs. Bangladesh and others, 2015, 44 CLC (HCD)
....e First Court of Artha Rin Adalat, Jessore against the petitioner and others for realization of loan of Taka 1, 24, 84,730. The defendants having not contested, the said suit was decreed ex-parte on 22-2-2007 (decree drawn up on 1-3-2007). Accordingly, the respondent-bank put the said decr...... The Adalat below is directed to proceed with the execution of the decree in accordance with law. Communicate this at once. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 199 ......ole, District-Jessore-(respondent No.3), as plaintiff, filed Artha Rin Suit No.31 of 2006 before the First Court of Artha Rin Adalat, Jessore against the petitioner and others for realization of loan of Taka 1, 24, 84,730. The defendants having not contested, the said suit was decreed ex-p..Category: Administrative Law, Others | Date: 17 Feb, 2015 | Hits: 4
....stified maintaining the order of the Commissioner of Taxes (Appeal) without disposing the appeal on merit.
The Taxes Appellate Tribunal, being the highest appellate authority in the Taxes department, the Assessee-applicant has preferred the appeal before the first appellate authority again......tive and in favour of the Assessee-applicant.
However, there shall be no order as to cost.
Md. Emdadul Haque Azad, J: I agree.
This Case is also Reported in:
......tive and in favour of the Assessee-applicant.
However, there shall be no order as to cost.
Md. Emdadul Haque Azad, J: I agree.
This Case is also Reported in:
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Category: Fiscal/Taxation Law | Date: 14 Jan, 2015 | Hits: 1
....ax Reference Applications No. 20 of 2005, 21 of 2005, 22 of 2005, 23 of 2005, 24 of 2005 and 156 of 2006 formulated for determination is answered in the affirmative in favour of the department-respondent and against the assessee-applicant.
The question (b) to Income Tax Ref......ident fund by the employer in the relevant assessment years were within the meaning of perquisites of the employee................(23)
Section 30(d)
Under section 30(d) of the Ordinance any payment to the provident fund or other funds established for the benefit of the employees would only...... Supreme Court of Bangladesh, is directed to take steps under section 161(2) of the Income Tax Ordinance, 1984.
Md. Habibul Gani, J: I agree.
Ed.
This Case is also Reported in:
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Category: Fiscal/Taxation Law | Date: 11 Jan, 2015 | Hits: 1
Islami Bank Bangladesh Limited Vs. Commissioner of Taxes, 2015, 44 CLC (HCD)
....ax Reference Applications No. 20 of 2005, 21 of 2005, 22 of 2005, 23 of 2005, 24 of 2005 and 156 of 2006 formulated for determination is answered in the affirmative in favour of the department-respondent and against the assessee-applicant. The question (b) to Income Tax Ref......ed. (viii) it has already been settled by the Appellate Division that Islami Bank Limited is neither authorized to pay Zakat on behalf of its account holders nor entitled to any tax deduction on payment of Zakat within the meaning of section 29(1)(XXVII) of the Ordinance. So, the above que......Court of Bangladesh, is directed to take steps under section 161(2) of the Income Tax Ordinance, 1984. Md. Habibul Gani J.- I agree. This Case is also Reported in: ..Category: Fiscal/Taxation Law | Date: 11 Jan, 2015 | Hits: 58
....espondent
Judgment
January 7, 2015
Result:
The Income Tax Reference Application is rejected.
Lawyers Involved:
Shaikat Basu, AAG with Nasrin Parvin, AAG—For I.T. Department.
Sarder Jinnat Ali, with Md. Delowar Hossain—For the Assessee-respondent
Q......able under section 74 where tax demand exceeds one million taka.
Provided further that the Board may, on an application made in this behalf, modify or waive, in any case, the requirement of such payment.
Provided that no reference by an assessee unless he has paid twenty five percent of th......he result, the Income Tax Reference Application is rejected.
However, there shall be no order as to costs.
Md. Emdadul Haque Azad, J: I agree.
Ed.
This Case is also Reported in:
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Category: Fiscal/Taxation Law | Date: 7 Jan, 2015 | Hits: 1
Bangladesh Rural Advancement Committee (BRAC) Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....the appeal of the Applicant and upholding the DCT’s finding that surplus of the Applicant’s income over expenditure which was neither used for charitable purposes during the year not set apart and project money lent out and taken back along with interest amounting to Tk. 67, 75, 20,570.0......s a very pertinent question has been raised by the Assessee-applicant, Bangladesh Rural Advancement Committee (BRAC), that whether the Assessee-applicant being a charitable organization, is liable to payment of income tax, though exempted under the provision of section 44 read with Part-A Clause-1 &......uestion in negative and in favour of the Assessee-applicant. However, there shall be no order as to cost. Md. Emdadul Haque Azad, J: I agree. Ed. This Case is also Reported in: ..Category: Fiscal/Taxation Law | Date: 24 Dec, 2014 | Hits: 0
.... endorsed by this court......... (14 & 15)
Lawyers Involved:
Abdus Salam Mamun, Adv.—For the Assessee-applicant
Nasrin Parvin, AAG with Saikat Basu, AAG—For I.T. Department.
I.T. Reference Application No. 333 of 2012.
Judgment
AFM Abdur Rahman ......f any Advance Income Tax (AIT) under the provision of section 53F of the Income Tax Ordinance 1984 does not relate to the amount which has been made as ‘provision’ for the purpose of such payment to the term depositor. The provision of section 53F of the Income Tax Ordinance 1984 is only......nswered in negative and in favour of the Assessee-applicant.
However, there shall be no order as to cost.
Md. Emdadul Haque Azad, J: I agree.
Ed.
This Case is also Reported in:
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Category: Fiscal/Taxation Law | Date: 15 Dec, 2014 | Hits: 1
..........(15)
Lawyers Involved:
Sarder Jinnat Ali, Adv. with Md. Delowar Hossain, Adv.—For the Assessee-applicant
Saikat Basu, AAG with Nasrin Parvin, AAG—For I.T. Department
I.T. Reference Application No. 239 of 2010.
Judgment
AFM Abdur Rahman J......rder, but reduced some of disallowances made by the DCT concern.
11. The learned Assistant Attorney General Mr. Shaikat Basu further argued that the consideration of the sales along with the VAT payment is also lawful, since the entire income derived from sales has to be considered for the purp......ed in negative and in favour of the Assessee-applicant.
However, there shall be no order as to costs.
Md. Emdadul Haque Azad J: I agree.
Ed.
This Case is also Reported in:
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Category: Fiscal/Taxation Law | Date: 15 Dec, 2014 | Hits: 1
Singer Bangladesh Ltd Vs. National Board of Bangladesh, 2014, 43 CLC (HCD)
....y look into the papers and documents of the NBR and do the needful to ascertain whether the thinks are in the right direction or not. Deviation of any kind if could be ascertained by the audit department in the process, the statutory public body (like NBR) would certainly account for that. ..........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 ......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 ..Category: Constitutional Law, Fiscal/Taxation Law | Date: 15 Dec, 2014 | Hits: 5
................(7)
Lawyers Involved:
Sarder Jinnat Ali, Adv. with Md. Delowar Hossain, Adv.—For the review-applicant.
Saikat Basu, AAG. Nasrin Parvin, AAG—For I.T. Department
Review Rule No. 26 (Rev)/ 2014
(Arising out of I.T. Ref: Application No.294 of 20......Ordinance No. XXXVI of 1984);Section 2(45)
The Income Tax Rules, 1984; Rules 33 and 33A
Section 2(45) of the Income Tax Ordinance 1984 defines ‘Perquisite’ which means any payment made to an employee other than, inter alia, a contribution to a recognized provident fund. B......9. Accordingly the application praying for review is allowed.
However, there shall be no order as to cost.
Md. Emdadul Haque Azad, J: I agree.
Ed.
This Case is also Reported in:
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Category: Fiscal/Taxation Law | Date: 14 Dec, 2014 | Hits: 0
....nk's legal power to sell the mortgaged property all the actions relating to sale of the same shall become void and will have no legal effect. Every action in the absence of such power shall fall apart. The protection given to the bank and the auction purchaser in section 12(8) does not......ower to the bank to sell the property in case of default by his son, but the bank fraudulently published the auction notice in 2011 for sale of the plaintiffs, mortgaged property for alleged non-payment of the loan taken in 2009 and hence the auction sale is illegal and not binding upon th......;sent, in the terms of the contract between the principal debtor and the creditor, discharges the surety as to the transactions subsequent to the variance".
In the instant case, whether the loan taken in 2003 has been merged in the renewed and enhanced loan taken in 2009-2010, the guarante..
Category: Constitutional Law, Contract Law | Date: 11 Dec, 2014 | Hits: 8
Ferdous Ara Zainul Vs. Mahmuda Khatun and others, 2014, 43 CLC (HCD)
....Md. Imam Hasan, Advocate—For Opposite Party Nos. 5-6. Civil Revision No. 3128 of 2012. Judgment Md. Khurshid Alain Sarkar J.— This Rule was issued calling upon the opposite parties to show cause as to why the impugned judgment and order dated 23-7-.2012 passed by the learn......s been barred under section 21A of the Specific Relief Act, 1877(SRAct). 6. Mr. Md. Rezaul Islam, the learned Advocate appearing for the present plaintiff-petitioner, submits that since the payment for purchasing the suit property was made jointly by the present petitioner and the sai......the date of receipt of this order, without allowing any application for adjournment if filed by any of the parties to the suit. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 149. ..Category: Civil Law, Procedural Law | Date: 11 Dec, 2014 | Hits: 19
....he writ petition and in the supplementary affidavit. We have also considered the contents of affidavit-in-opposition and the submissions advanced by the learned Advocates for the respective parties.
7. In order to come to a decision in this Rule, it will be profitable to quote Rules 5......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
......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
..
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)
....nd the decree.... (18) Artha Rin Adalat shall follow and apply the Code as a Civil Court in 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 provi...... 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. ......i.e. principal debtor, third party mortgagor and third party guarantor. No other person can be impleaded i.e. the sharers of a company cannot be made party. It may be directors are involve in getting loan and even company may be a fictitious entry, then also as per provisions of Artha Rin Adalat Ain..Category: Banking Law | Date: 4 Dec, 2014 | Hits: 4
....unication Company Limited (BTCL) and others..............Respondents
Judgment
December 4, 2014.
Result:
The Rule issued in Contempt Petition No. 2 of 2014 is made absolute-in-part.
The Suo moto Rule No. 2 of 2014 is discharged.
Constitution of Bangladesh, 1972 Arti......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
......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
..
Category: Constitutional Law, Contempt of Court Law | Date: 4 Dec, 2014 | Hits: 10
Shariful Alam (Babu) (Md.) Vs. State and another, 2014, 43 CLC (HCD)
....2013. Judgment ANM Bashir Ullah J. — This Rule under section 439 read with section 435 of the Code of Criminal Procedure (in short, the Code) was issued calling upon the opposite parties to show cause as to why the judgment and order dated 22-4-2013 passed by the learned Metropo......irty Five Lakhs) only from him on different dates with the assurance that he will return back the same when the complainant so desires. But on the demand of the complainant the accused failed to make payment of the said amount and on the pressure of the complainant the accused drew a cheque on ...... against the present convict petitioner in the Court of Chief Metropolitan Magistrate, Dhaka alleging inter-alia that the complainant is an established businessman of his locality. The accused took a loan of Tk. 35, 00,000 (Taka Thirty Five Lakhs) only from him on different dates with the assurance ..Category: Criminal Law | Date: 2 Dec, 2014 | Hits: 9
....llip;…….Respondent
Judgment
November 30, 2014
Result:
The questions formulated for determination are answered in the affirmative and in favour of revenue department.
Questions formulated for determination:
(1) Whether in the absence of any findi......ital question, to be decided in this reference application i.e. whether the foreign exchange rate fluctuation on long term foreign loan is to be allowed on year to year basis and not at the time of repayment of actual loan.
20. On this question, Mr. M. A. Noor mainly argued on point of principl......he circumstances of the case, the Taxes Appellate Tribunal was right in upholding the disallowance of the applicant’s claim on account of foreign exchange rate fluctuations on long term foreign loan when the genuineness of the claim has not been doubted?
The Income Tax Ordinance, 1984 (Or..
Category: Fiscal/Taxation Law | Date: 30 Nov, 2014 | Hits: 1
Youngone (CEPZ) Limited Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....ne-2 CGA Building, Chittagong……Respondent Judgment November 30, 2014 Result: The question formulated for determination answered in the affirmative in favour of the department-respondent. Cases Referred to- Eskayef Bangladesh Limited vs. the Commissioner of......ital question, to be decided in this reference application i.e. whether the foreign exchange rate fluctuation on long term foreign loan is to be allowed on year to year basis and not at the time of repayment of actual loan. 20. On this question, Mr. M. A. Noor mainly argued on point of principl......he circumstances of the case, the Taxes Appellate Tribunal was right in upholding the disallowance of the applicant’s claim on account of foreign exchange rate fluctuations on long term foreign loan when the genuineness of the claim has not been doubted? 6. The respondent-Commissioner of ..Category: Fiscal/Taxation Law | Date: 30 Nov, 2014 | Hits: 17
Government of Bangladesh and others Vs. Md. Mojibul Haque & others, 2014, 43 CLC (AD)
....he Rules Nisi were issued in terms of the prayers made by the respective petitioner(s). 7. The common case of the writ-petitioners was that they were appointed as constables in the police department and, in due course, were promoted to the post of Sub-Inspectors. They were awarded rewards ......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. ......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. ..Category: Constitutional Law, Employment/Service Law | Date: 25 Nov, 2014 | Hits: 20
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