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.... to be a lessee of a residential plot of land under the Government at Dhanmandi Residential Area in the, city of Dacca, by which the validity of a notice calling upon the appellant to pay certain taxes in addition to annual rent payable in respect of his lease-hold property was challenged. Mr.......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.
......ubject 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.
......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.
..
Category: Property Law | Date: | Hits: 114
Commissioner of Income-Tax Vs. M/S. Jamiluddin Corporation Ltd., Bogra, 1979, 8 CLC (AD)
....pany is the managing agent of four concerns, namely, (1) M/S Virginia Tobacco Co. (2) Azizuddin Industries Ltd. (3) Jamiluddin Ltd, and (4) Jamil Soap Works Ltd. The first two companies were enjoying tax holiday under section 15BB of the Income Tax Act. As per agreement the assessee was entitled to ......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.......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.......me could be said to have accrued to the assessee is a question of law. 9. When the law itself says that in computing the total income of any previous years, income profit and gains from whatever source derived which accrue or arise or deemed to accrue or arise shall be taken into consideratio..Category: Fiscal/Taxation Law | Date: | Hits: 124
New Dacca Industries Ltd. Vs. Quamrul Huda & others, 1979, 8 CLC (AD)
....ons stated above we allow this appeal without any order as to costs. The judgment of the High Court is set aside and the writ re-called. Ed. This Case is also Reported in: 31 DLR (AD) (1979) 234.......ons stated above we allow this appeal without any order as to costs. The judgment of the High Court is set aside and the writ re-called. Ed. This Case is also Reported in: 31 DLR (AD) (1979) 234....... this appeal without any order as to costs. The judgment of the High Court is set aside and the writ re-called. Ed. This Case is also Reported in: 31 DLR (AD) (1979) 234.......ons stated above we allow this appeal without any order as to costs. The judgment of the High Court is set aside and the writ re-called. Ed. This Case is also Reported in: 31 DLR (AD) (1979) 234...Category: Employment/Service Law | Date: | Hits: 104
Commissioner of Taxes, Chittagong Zone Vs. M/S. M. Ismail and Sons, 1982, 11 CLC (AD)
....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 sectio......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. ......xpression '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. ......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. ......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. ......her 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. ......and examine such paper. The superior Court may act on the information derived from application filed by a party or it can act suo motu on any information and call for the record irrespective of the source of the information. The term "Criminal Court" has not been defined in the Code, but in genera..Category: Others | Date: | Hits: 135
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.......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.......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....... dereliction also sometimes occur on the sea-coast which borders the southern and south-eastern limits of Bengal. The lands gained from the rivers or sea by the means abovementioned art a frequent source of contention and affray, and although the law and custom of the country have established r..Category: Property Law | Date: | Hits: 133
.... to the office of the Prime Minister and the Ministry of Disaster Management by a special messenger of this Court as soon as possible.
Ed.
This Case is also Reported in: 63 DLR (HD) (2011) 71.
...... to the office of the Prime Minister and the Ministry of Disaster Management by a special messenger of this Court as soon as possible.
Ed.
This Case is also Reported in: 63 DLR (HD) (2011) 71.
......
July 29, 2009.
Result:
The Rule is made absolute and the respondents are directed to act as per the direction made in the body of the judgment.
Lawyers Involved:
Manzil Murshid Advocate-For the Petitioners.
Razik-al-Jalil, Deputy Attorney-General-For the Respondents.
Writ P......rogrammes of create awareness among the people about earthquake. In addition to the above measures, the Government has been trying to make available the proper rescue arrangement with its limited resource so that it can take proper steps, if any higher scale of earthquake hit the country.
8. T..
Category: Constitutional Law | Date: | Hits: 211
Zahidul Hasan (Md) and others Vs. State, 2004, 33 CLC (HCD)
....ed. The Deputy Commissioner, Sylhet is directed to make arrangement to return the money. Communicate the order to the Courts below at once. Ed. This Case is also Reported in: 56 DLR (2004) 630. ......ed. The Deputy Commissioner, Sylhet is directed to make arrangement to return the money. Communicate the order to the Courts below at once. Ed. This Case is also Reported in: 56 DLR (2004) 630. ......Court High Court Division (Criminal Miscellaneous Jurisdiction) Present: SM Dastagir Hossain J AKM Fazlur Rahman J Zahidul Hasan (Md) and others .............Petitioners Vs. State .............................................. Opposite Party Judgment June 23, 2004. ......s not prohibit carrying of Bangladesh currency of whatever the amount might be, from one place to another inside Bangladesh. It has not also made any provision for rendering any explanation about the source of such money. In this particular case there is no such allegation that he was carrying the m..Category: Criminal Law | Date: | Hits: 70
Abdus Sattar alias Taku Sattar Vs. State, 2010, 39 CLC (HCD)
....ess his detention is required in connection with any other case. Send down the Lower Court Records. Communicate the order at once. Ed. This Case is also Reported in: 62 DLR (HCD) (2010) 298. ......ess his detention is required in connection with any other case. Send down the Lower Court Records. Communicate the order at once. Ed. This Case is also Reported in: 62 DLR (HCD) (2010) 298. ......s Case is also Reported in: 62 DLR (HCD) (2010) 298. ......002 by the informant P.W.1 Md. Jamiruddin, as Sub-Inspector of Police, briefly is that, on 13-10-2002 at about 10-05 PM the officer in charge of Kotwali Thana received an information through a secret source that Md. Abdus Sattar, suspected accused of Kotwali PS Case No.21 dated 9-6-2002 and Kotwali ..Category: Criminal Law | Date: | Hits: 65
BIVAC International SA and another Vs. National Board of Revenue and others, 2010, 39 CLC (HCD)
....ovides 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 that the......he Petitioners as "Consultants" in palpable violation of the Public Procurement Act, 2006 and the Public Procurement Rules. 2008 and (d) the failure of the Respondents to refund/adjust the excess VAT deducted from the petitioners, invoices should not be declared to be without any lawful authority an......is Case is also Reported in: 62 DLR (HCD) (2010) 284. ......stoms processing as well as installation of new system to ensure transparency and increase efficiency of the customs department. PSI Company must share, free of charge, all of its existing database resources, on customs related issues, maintained by its officers in different countries as and when re..Category: Fiscal/Taxation Law | Date: | Hits: 152
A. M. Anwarul Haque Vs. State, 2011, 40 CLC (HCD)
.... set aside. The appellant is released from his bail bond. Send down the lower Court’s records with a copy of this judgment. Borhanuddin J. - I agree. Ed. This Case is also Reported in: ...... set aside. The appellant is released from his bail bond. Send down the lower Court’s records with a copy of this judgment. Borhanuddin J. - I agree. Ed. This Case is also Reported in: ...... Send down the lower Court’s records with a copy of this judgment. Borhanuddin J. - I agree. Ed. This Case is also Reported in: ......uld have been taken earlier, the present situation would not arise. Lastly he admitted that the Officer-in-charge (indicating Mirza Monwar Hossain) was individually liable. He could not say about the source, from where they received the information of the alleged misappropriation. 10. 9. P.W.2, M..Category: Criminal Law | Date: | Hits: 61
State Vs. Md. Abul Hossain and another, 2011, 40 CLC (AD)
....Md. Muzammel Haque, were in charge of motor vehicle branch of the main post office, Dinajpur, during the period between 28th May, 1985 and 19th December, 1985. They realized Tk.5,19,505.25 by issuing tax token during the said period and sold motor vehicle stamps for Tk. 2,16,035 and misappropriated ......tence of imprisonment for the period they have already undergone. The appeals are allowed with the modification of the sentence as above. Ed. This Case is also Reported in: 9 LG (AD) (2012) 47. ......r the period they have already undergone. The appeals are allowed with the modification of the sentence as above. Ed. This Case is also Reported in: 9 LG (AD) (2012) 47. ......tence of imprisonment for the period they have already undergone. The appeals are allowed with the modification of the sentence as above. Ed. This Case is also Reported in: 9 LG (AD) (2012) 47. ..Category: Criminal Law | Date: | Hits: 85
.... discharging the Rule.
For the reasons stated hereinbefore, we find no merits in the petition and accordingly, the same is dismissed.
Ed.
This Case is also Reported in: 64 DLR (AD) (2012) 43. ...... discharging the Rule.
For the reasons stated hereinbefore, we find no merits in the petition and accordingly, the same is dismissed.
Ed.
This Case is also Reported in: 64 DLR (AD) (2012) 43. ......
For the reasons stated hereinbefore, we find no merits in the petition and accordingly, the same is dismissed.
Ed.
This Case is also Reported in: 64 DLR (AD) (2012) 43. ...... discharging the Rule.
For the reasons stated hereinbefore, we find no merits in the petition and accordingly, the same is dismissed.
Ed.
This Case is also Reported in: 64 DLR (AD) (2012) 43. ..
Category: Fiscal/Taxation Law | Date: | Hits: 130
M/S Pak Jute Mills Ltd. Vs. Income Tax Officer and another, 1978, 7 CLC (AD)
.... of tie High Court dismissing the Writ petition. 2. The petitioner was a Public Limited Company carrying on jute goods manufacturing business and it became a nationalised enterprise. It enjoyed tax-holiday u/s 16BB of the Income Tax Act. The Company declared dividend at 10% and also issued b......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. ...... 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. ...... in respect of the total income of the previous year or the previous years, as the case may be of every person. (2) All the provisions of this Act relating to charge assessment, deduction at source, payment in advance, collection, recovery and refund of Income Tax shall, so far as may be,..Category: Fiscal/Taxation Law | Date: | Hits: 131
Zaminur Rahman & others Vs. Bangladesh & others, 1978, 7 CLC (AD)
....eady mentioned. 2. The salient facts in the writ petition are that under section 33 of the Municipal Administration Ordinance, 1960 hereinafter called the Ordinance, Municipal Committee may levy a tax or Octroi on the import of goods and animals for consumption, use or sale in the Municipal area ......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.......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.......sed to be levied or collected as mentioned in Article 83 of the Constitution, then it is to be credited to the Consolidated Fund mentioned in Article 84 of the Constitution, which is the ultimate source for utilisation for all public purposes. A toll or fee in never intended to be or becomes a..Category: Fiscal/Taxation Law | Date: | Hits: 112
Mullick Brothers Vs. Income Tax Officer and another, 1978, 7 CLC (HCD)
....n) on malicious report from the informer taking advantage of the Martial Law prevailing in Pakistan. The appellant was coerced by the illegal process and was forced to accept abnormal high income and taxes assessed against the appellant and his partners under the threat of prosecution. 3. The pro...... premises the appeal is allowed but without any order as to costs. The impugned demand notices are declared to be of no lawful authority. Ed This Case is also Reported in: 31 DLR (AD) (1979) 165.......allowed but without any order as to costs. The impugned demand notices are declared to be of no lawful authority. Ed This Case is also Reported in: 31 DLR (AD) (1979) 165....... premises the appeal is allowed but without any order as to costs. The impugned demand notices are declared to be of no lawful authority. Ed This Case is also Reported in: 31 DLR (AD) (1979) 165...Category: Fiscal/Taxation Law | Date: | Hits: 122
Islam Enterprise Vs. Commission of Taxes Zone-3, 2007, 36 CLC (HCD)
....lf 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 submitted a re......he applications under section 173 of the Ordinance in the negative and against the revenue and in favour of the applicants. No costs. Ed. This Case is also Reported in: 62 DLR (HCD) (2010) 59.......inance in the negative and against the revenue and in favour of the applicants. No costs. Ed. This Case is also Reported in: 62 DLR (HCD) (2010) 59.......he applications under section 173 of the Ordinance in the negative and against the revenue and in favour of the applicants. No costs. Ed. This Case is also Reported in: 62 DLR (HCD) (2010) 59...Category: Fiscal/Taxation Law | Date: | Hits: 97
Nasiruddin (Md.) Vs. State, 2009, 38 CLC (HCD)
.... the result, the appeal is allowed with modification. Send down the Lower Court Records at once. Communicate the order at once. Ed. This Case is also Reported in: 62 DLR (HCD) (2010) 49. ......ous imprisonment for 14 years and 7 years, respectively, and further directing that both the sentences shall run concurrently and that the period during which the accused was in jail custody shall be deducted from the term of sentence and that the seized arms and ammunition be forfeited in favour of......Send down the Lower Court Records at once. Communicate the order at once. Ed. This Case is also Reported in: 62 DLR (HCD) (2010) 49. ......mstances, absence of evidence from local witnesses should not be blown too fan There is no Fan ant of law that evidence of the members of the law enforcing agencies must have corroboration from other source." In the case of Mohinuddin Vs. State reported in 61 DLR 35 it has been held that- ''Th..Category: Criminal Law | Date: | Hits: 79
Azad Hossain (Md) Vs. State, 2003, 32 CLC (HCD)
....esent 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 who ha......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.......eported in: 56 DLR (2004) 602.......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
Kazi Liakat Ali and others Vs. Chairman, Civil Aviation Authority and another, 2003, 32 CLC (HCD)
....LC (AD) 144, that their Lordships relying on the Administrative Law (Eighth Edition) by David Foulkes observed that “….... where a particular practice had operated in relation to one class of the tax payers so that a legitimate expectation arose from it, the benefit of it could not be claimed by......harged. The order of stay granted by this Court at the time of issuance of the Rule is hereby vacated. We however, make no order as to costs. Ed. This Case is also Reported in: 56 DLR (2004) 595.......make no order as to costs. Ed. This Case is also Reported in: 56 DLR (2004) 595.......harged. The order of stay granted by this Court at the time of issuance of the Rule is hereby vacated. We however, make no order as to costs. Ed. This Case is also Reported in: 56 DLR (2004) 595...Category: Employment/Service Law | Date: | Hits: 125
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