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Dayal Chandra Mondal and others Vs. Assistant Custodian of Vested and Non-Resident Properties (L&B) and Additional Deputy Commissioner (Revenue), Dhaka and others, 1997, 26 CLC (HCD)

....e Court of Munsif, Savar in Dhaka is hereby decreed. There shall be no order as to costs. Send down the lower Court records at once. Ed. This Case is also Reported in: 50 DLR (HCD) (1998) 186.......Send down the lower Court records at once. Ed. This Case is also Reported in: 50 DLR (HCD) (1998) 186.......e Court of Munsif, Savar in Dhaka is hereby decreed. There shall be no order as to costs. Send down the lower Court records at once. Ed. This Case is also Reported in: 50 DLR (HCD) (1998) 186...

Category: Property Law | Date: | Hits: 111

Commissioner of Income-Tax Vs. M/S. Jamiluddin Corporation Ltd., Bogra, 1979, 8 CLC (AD)

....e profits. It was represented that the assessee decided not to take any commission from the managed comptnies in pursuance of a resolution and that is why these commissions have not been shown in the income tax return as no such income accrued or arose. The Income Tax Officer took the view that the ......mp; Co. Ltd. Vs. Commissioner of Income Tax, (1960) 39 I.T.R. 706; Puna Electric Supply Company Vs. Commissioner of Income Tax, (1965) 57 I.T.R. 521; Commissioner of Income Tax Vs. Shuroji Ballav Das and Company, (1962) 46. I.T.R. 144; Commis­sioner of Income Tax Vs. Chamanlal Mangaldas Co., (1956)......mputing the total income to the assessee. In the result, therefore, the appeals are dismissed but there will be no order as to costs. Ed. This Case is also Reported in: 31 DLR (AD) (1979) 242...

Category: Fiscal/Taxation Law | Date: | Hits: 124

Mohamaya Rani Saha Vs. Dr. Ashequr Rahman Khan and others, 2008, 37 CLC (AD)

....s and there is no illegality or infirmity in the above decision so as to call for any interference. All the petitions are dismissed. Ed. This Case is also Reported in: 64 DLR (AD) (2012) 61. ...... Mohammad Fazlul Karim J Md. Tafazzul Islam J Md. Joynul Abedin J Md. Abdul Matin J Mohamaya Rani Saha....................................Petitioner Vs. Dr. Ashequr Rahman Khan and others..............Respondents Judgment November 9, 2008. Result: All the petitions......s and there is no illegality or infirmity in the above decision so as to call for any interference. All the petitions are dismissed. Ed. This Case is also Reported in: 64 DLR (AD) (2012) 61. ..

Category: Property Law | Date: | Hits: 76

Tahera Begum Vs. Farukh Meah, 1982, 11 CLC (AD)

.... the Muslim Family Laws Ordinance, 1961. In the result therefore this appeal is dis­missed but there will be no order as to costs. Ed. This Case is also Reported in: 35 DLR (AD) (1983) 170. ......th her) instruc­ted by Md. Aftab Hossain, Advocate-on-Reco­rd - For the appellant. Md. Wahidullah, Advocate-on-Record - For the respondent. Criminal Appeal No. 1 of 1982. From the judgment and order dated 10.3.81 passed by the High Court Division in Criminal Revision Case No. 369 of 1979.......uncil shall— (a) pay immediately the entire amount of the dower whether promt or deferred, due to the existing wife or wives, which amount if not so paid, shall be recoverable as arrears of land revenue; and (b) on conviction upon complaint be punishable with simple imprisonment which may..

Category: Family Law | Date: | Hits: 166

Commissioner of Taxes, Chittagong Zone Vs. M/S. M. Ismail and Sons, 1982, 11 CLC (AD)

....rectly interpreted by the High Court Division. 2. The assessee M/S. M. Ismail & Sons, which is a wholesale dealer in Yarn and Textile and Clearing and Forwarding Agent, was originally assessed income tax on 22nd July, 1950, on a total income of Tk. 44,702/-. On February 16, 1962, notice under......ul Haider Chowdhury J Shahabuddin Ahmed J Chowdhury ATM Masud J Commissioner of Taxes, Chittagong Zone ……………… Appellant (In Civil Appeal No. 114 of 1981) Vs. M/S. M. Ismail and Sons……………………………… Respondent and M/S. M. Ismail and Sons………â€......rectly interpreted the expression 'person.' Accordingly, Civil Appeal No. 115 of 1981 is dismissed, without any order as to costs. Ed. This case is also reported in: 35 DLR (AD) (1983) 165. ..

Category: Fiscal/Taxation Law | Date: | Hits: 104

Shafiqur Rahman and others Vs. Nurul Islam Chow­dhury and others, 1982, 11 CLC (AD)

....cessary to make any further observation in this regard. Order of the Court. By the majority judgments, the appeal is dismissed. Ed. This Case is also Reported in: 35 DLR (AD) (1983) 127. ...... Appellate Division (Civil Appellate Jurisdiction) Present: FKMA Munim CJ Ruhul Islam J Badrul Haider Chowdhury J Shahabuddin Ahmed J Chowdhury ATM Masud J Shafiqur Rahman and others…………………………Appellants Vs. Nurul Islam Chow­dhury and others…â€......cessary to make any further observation in this regard. Order of the Court. By the majority judgments, the appeal is dismissed. Ed. This Case is also Reported in: 35 DLR (AD) (1983) 127. ..

Category: Others | Date: | Hits: 135

Abu Saber Aziz Mohammad and others Vs. Government of Bangladesh and others, 1976, 5 CLC (AD)

....manded to the trial Court for disposal in the light of the observa­tion made above. There will be no order as to costs in this appeal. Ed. This Case is also Reported in: 31 DLR (AD) (1979) 218.......appeal. Ed. This Case is also Reported in: 31 DLR (AD) (1979) 218.......manded to the trial Court for disposal in the light of the observa­tion made above. There will be no order as to costs in this appeal. Ed. This Case is also Reported in: 31 DLR (AD) (1979) 218...

Category: Property Law | Date: | Hits: 75

Abdul Mannan and others Vs. Kulada Ranjan Mowali and others, 1977, 6 CLC (AD)

....urt fees payable on the Memorandum of Appeal so treated within six months from the date of the arrival of the records in the High Court. Ed. This Case is also Reported in: 31 DLR (AD) (1979) 195.......igh Court. Ed. This Case is also Reported in: 31 DLR (AD) (1979) 195.......sed by him in the estate or tenure to which the land may be annexed, and shall not in any case be understood to exempt the holder of it from the payment to Government of any assessment for the public revenue to which it may be liable under the provisions of Regulation II, 1819 or of any other Regula..

Category: Property Law | Date: | Hits: 133

BIVAC International SA and another Vs. National Board of Revenue and others, 2010, 39 CLC (HCD)

....ssly provides that the petitioners are and would be treated as 'Consultants'. Moreover, the petitioners have been classified as 'Consultants' by Income Tax Authority and they have been paying advance income tax under section 52A of the Income Tax Ordinance, 1984 as 'Consultants'. To him it appears t......also Reported in: 62 DLR (HCD) (2010) 284. ......ng advance income tax under section 52A of the Income Tax Ordinance, 1984 as 'Consultants'. To him it appears that the respondents are treating the petitioners as 'Surveyors' only for collecting more revenue. Further the petitioners were also given express representation by the Government that they ..

Category: Fiscal/Taxation Law | Date: | Hits: 152

Afruj Miah Vs. Jira Miah and another, 2011, 40 CLC (HCD)

....sult, the Rule is discharged. The stay granted at the time of issuance of the Rule is vacated. Communicate a copy of the judgment. Md. Rais Uddin J. - I agree. This case is also Reported in: ......High Court Division (Criminal Revisional Jurisdiction) Present: Md. Rais Uddin J Md. Ruhul Quddus J Afruj Miah………………….......................Petitioner Vs. Jira Miah and another ……………….....Opposite Parties Judgment October 5, 2011. Result: Th......sult, the Rule is discharged. The stay granted at the time of issuance of the Rule is vacated. Communicate a copy of the judgment. Md. Rais Uddin J. - I agree. This case is also Reported in: ..

Category: Property Law | Date: | Hits: 53

Fazler Rahman Talukder Vs. Md. Mohsen Ali Talukder and another, 1982, 11 CLC (AD)

....dgment and decree of the High Court Division and those of the lower Appellate Court are set aside and those of the trial Court restored. Ed. This case is also reported in: 35 DLR (AD) (1983) 116....... Present: FKMA Munim CJ Ruhul Islam J Badrul Haider Chowdhury J Shahabuddin Ahmed J Chowdhury ATM Masud J Fazler Rahman Talukder…. Appellant Vs. Md. Mohsen Ali Talukder and another… Respondent Judgment June 23, 1982. Result: The Appeal is allowed. Law...... it is found that the suit land appertains to an under tenure holding then the plaintiff mast succeed to recover possession by evicting the defendant on the basis of his auction purchase of the touzi revenue sale and on annulment of encumbrances, but if it is found that the suit land appertains to a..

Category: Property Law | Date: | Hits: 58

Government of Bangladesh and others Vs. Abdul Motaleb & others, 2011, 40 CLC (HCD)

.... based on proper appreciation of laws and facts. Accordingly, all the 3 (three) appeals are dismissed without any order as to costs. Ed. This Case is also Reported in: 17 BLC (AD) (2012) 50. ......t: Surendra Rumar Sinha J MA Wahhab Miah J Nazmun Ara Sultana J Syed Mahmud Hossain J Md. Imman Ali J Md. Mamtaz Uddin Ahmed J Md. Shamsul Huda J Government of Bangladesh and others.........Appellants (In all the appeals) Vs. Abdul Motaleb & others...................al owner successfully challenged the order in Special Appeal No.2904 of 1954 before the Special Judge, Bakergonj and the High Court Division committed an error in arriving at a finding that since the revenue authority did not take any action as per direction of the Special Judge and accepted rent fr..

Category: Property Law | Date: | Hits: 67

Government of the People's Republic of Bangladesh Vs. Nasirur Rahman, 2011, 40 CLC (AD)

....on of the direction given by the High Court Division in the impugned judgment and order. Ed. This Case is also Reported in: 32 BLD (AD) (2012) 87, 9 LG (AD) (2012) 50, 17 MLR (AD) (2012) 89. ......Muzammel Hossain CJ Surendra Kumar Sinha J Md. Abdul Wahhab Miah J Syed Mahmud Hossain J Government of the People's Republic of Bangladesh, Represented By the Secretary, Ministry of Women and Children Affairs, Bangladesh Secretariat and Others………Petitioners Vs. Nasirur Rahma......nd the decision dated 25.02.2010 of the Standing Committee, the Ministry adopted a proposal on 29.04.2010 for gradual transfer of the manpower of 13 projects including the prakalpa in question to the revenue budget with effect from the respective dates of their completion (date of expiry of the tenu..

Category: Employment/Service Law | Date: | Hits: 119

M/S Pak Jute Mills Ltd. Vs. Income Tax Officer and another, 1978, 7 CLC (AD)

....tioner-Company to make payment of the super tax on such bonus shares. This raised a contro­versy amongst the parties. The petitioner contended that the face value of Bonus shares cannot be termed as income. Whereas, accor­ding to the Income-Tax Department it has become taxable. 3. Next the Comp...... Present: Kemaluddin Hossain CJ Fazle Munim J Ruhul Islam J KM Subhan J Badrul Haider Chowdhury J M/S Pak Jute Mills Ltd…………………Appellant Vs. Income Tax Officer and another…………………Respondents Judgment August 17, 1978. Result: The appea......ere the rate of surcharge has been detailed. This point also fails. In the result, therefore, the appeal is dis­missed with costs. Ed. This Case is also Reported in: 31 DLR (AD) (1979) 178. ..

Category: Fiscal/Taxation Law | Date: | Hits: 131

Zaminur Rahman & others Vs. Bangladesh & others, 1978, 7 CLC (AD)

....ars from the submission of the learned Attorney General feels satisfied with the realisation of the premium for the lessees but this on the other had deprives the Municipal Committee of a substantial income which could be utilised for beneficial purposes which is the essence of imposition of tolls o......-General, with M. Nurullah, Advocate, instructed by S.M. Huq, Advocate-on-Record - For the Respondents. No.2. Exparte - For the Respondent No.3. Civil Appeal No. 36 of 1977. (From the Judgment and Order dated the 2nd August, 1976 passed by the High Court Division in Writ Petition No.416 of 19......uraged. In the above premises the appeal is dis­missed but in the facts and circumstances of the case, we make no order as to costs. Ed. This Case is also Reported in: 31 DLR (AD) (1979) 171...

Category: Fiscal/Taxation Law | Date: | Hits: 112

Mullick Brothers Vs. Income Tax Officer and another, 1978, 7 CLC (HCD)

....han J.- This appeal by special leave is from the Judgment and order of the High Court passed in Writ Petition No.488 of 1974. 2. The appellant is a registered Partner­ship firm declared an excess income of Tk. 1,40,000/- for 9 assessment years beginning from the year 1960-61 in terms of Martial ......Appellate Division (Civil) Present: Kemaluddin Hossain C J K M Subhan J Badrul Haider Chowdhury J Mullick Brothers……………………….Appellant Vs. Income Tax Officer and another……………………………Respondents Judgment November 30, 1978. Result:......h Mozammel Huq Bhuiyan, the learn­ed Counsel appearing for the Revenue, has supported the High Court order and seeks to maintain that the tax is payable is as follows:— “All taxes except land revenue, pay­able or liable under any law made before the commencement of this Order either by the ..

Category: Fiscal/Taxation Law | Date: | Hits: 122

Islam Enterprise Vs. Commission of Taxes Zone-3, 2007, 36 CLC (HCD)

....on behalf of the applicants, who are proprietors of Islam Enterprise and Islam Builders, were presented in similar facts and circumstances. 2. In Reference No.211 of 2002, the applicant submitted income tax return for the assessment year 1996-97 claiming a loss of Taka 1,03,600. Then, he submitt......ommission of Taxes Zone-3………………respondents Judgment August 9, 2007. Result: The references are returned with answer to the questions relating to enhancement of the receipts and rejecting summarily the applications under section 173 of the Ordinance in the negative and agai......eferences are returned with answer to the questions relating to enhancement of the receipts and rejecting summarily the applications under section 173 of the Ordinance in the negative and against the revenue and in favour of the applicants. Cases Referred to- Maharana Mills (Pvt.) Ltd. Vs. Inc..

Category: Fiscal/Taxation Law | Date: | Hits: 97

Chief Engineer, the Local Government and Engineering Department and others Vs. Kazi Mizanur Rahman and others, 2012, 41 CLC (AD)

.... The leave petitions are disposed of with the above observations and modifications of the earlier as well as the impugned judgments. Ed. This Case is also Reported in: 17 BLC (AD) (2012) 91. ......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, Sher-E-Bangla Nagar, Dhaka…………………â€......rection upon the writ respondents who are petitioners herein to issue permanent appointment letters in their respective posts or in the alternative, they sought for transferring their services in the revenue set up. They claimed that they were appointed in different projects under the Local Governme..

Category: Employment/Service Law | Date: | Hits: 147

Abdul Mataleb Howlader and others Vs. State, 2003, 32 CLC (HCD)

....d by this Court earlier, stands vacated. Send a copy of this judgment to the Court concerned at once for information and necessary action. Ed. This Case is also Reported in: 56 DLR (2004) 607.......ase is also Reported in: 56 DLR (2004) 607.......d by this Court earlier, stands vacated. Send a copy of this judgment to the Court concerned at once for information and necessary action. Ed. This Case is also Reported in: 56 DLR (2004) 607...

Category: Criminal Law | Date: | Hits: 86

Azad Hossain (Md) Vs. State, 2003, 32 CLC (HCD)

.... The present petitioner filed an application before the Tribunal supported by a copy of his passport issued by the Government of Bangladesh on 16‑8‑1989, his voter identity card, driving licence, income tax TIN certificate and his son's SSC certificate and stated that he is not the actual person....... - The petitioner Md. Azad Hossain obtained this Rule under section 561A of the Criminal Procedure Code calling upon the Deputy Commissioner, Dinajpur to show cause as to why the petitioner arrested and now kept under custody to suffer the sentence passed on 17‑6‑2001 by the Special Tribunal No......with the Special Tribunal Case No. 41 of 1996 immediately, if not wanted in connection with any other case. Communicate the order at once. Ed. This Case is also Reported in: 56 DLR (2004) 602...

Category: Criminal Law | Date: | Hits: 73