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Government of Bangladesh and another Vs. Lutfun Nessa and others, 2010, 39 CLC (AD)

....n the submissions of the learned Counsel for the petitioners. Accordingly, the petitions are dis­missed. Ed. This Case is also Reported in: 16 MLR (AD) (2011) 141, VIII ADC (2011) 189. ...... Division (Civil) Present: Mohammad Fazlul Karim CJ Shah Abu Nayeem Mominur Rahman J ABM Khairul Haque J Md. Muzammel Hossain J Surendra Kumar Sinha J Government of Bangladesh and another………..Petitioners (In Civil Petition No.1996 of 2009.) Nurul Absar Shaheen……......xt-‘Ga’ series and therefore, the plaintiff cannot claim that they are not bound by the said deeds. It further appears that after the exe­cution of the deeds, their predecessor went to the local revenue office mutation and payment of rent when the revenue officer disclosed that the suit propert..

Category: Property Law | Date: | Hits: 93

Abdus Sobhan Vs. Harekrishna Kundu and another, 1988, 17 CLC (HCD)

....,000.00 (Tk. five thousand) only as damages. In the result, the appeal is allowed. Since there is no appearance we do not award any costs. Ed. This Case is also Reported in: 43 DLR (1991) 314.......ivision (Civil Appellate Jurisdiction) Present: Latifur Rahman J Anwarul Hauqe Chowdhury J Abdus Sobhan…………………......................Appellant Vs. Harekrishna Kundu and another............Respondents. Judgment September 1, 1988. Lawyers Involved: Abdus......,000.00 (Tk. five thousand) only as damages. In the result, the appeal is allowed. Since there is no appearance we do not award any costs. Ed. This Case is also Reported in: 43 DLR (1991) 314...

Category: Civil Law | Date: | Hits: 89

Government of Bangladesh Vs. Abdul Wahid Sheikh (dead) his heirs & others, 1990, 19 CLC (HCD)

....gment delivered by the learned Subordinate Judge also abates. The appeal is, accordingly, disposed of. There shall be no order as to costs. Ed. This Case is also Reported in: 43 DLR (1991) 308. .......................................Appellant Vs. Abdul Wahid Sheikh (dead) his heirs & others .............Respondents. Judgment January 28, 1990. Cases Referred to- Abdul Mannan and others Vs. Kulada Ranjan Mowali and others, 31 DLR (AD) 195; Makku Mia & others Vs. Ali Hoss......gment delivered by the learned Subordinate Judge also abates. The appeal is, accordingly, disposed of. There shall be no order as to costs. Ed. This Case is also Reported in: 43 DLR (1991) 308. ..

Category: Property Law | Date: | Hits: 77

Bangladesh Chemical Industries Corporation & others Vs. Grand Basia Company Limited & others, 1990, 19 CLC (HCD)

....erdous Tannery. He purchased the entire assets of Ferdous Tannery. The suit property is a part of the assets of Ferdous Tannery. Suit properties were also shown to be assets of Ferdous Tannery as per income‑tax assessment return for the years 1964 to 1971. He denied that he was given possession of......ivision (Civil Appellate Jurisdiction) Present: Md. Mozammel Hoque J Habibur Rahman Khan J Bangladesh Chemical Industries Corporation & others................Appellants Vs. Grand Basia Company Limited & others ...................................Respondents. Judgment ......formance of contract is dismissed. There will, however, be no order as to costs. Let the lower Court's records be sent down immediately. Ed. This Case is also Reported in: 43 DLR (1991) 256. ..

Category: Property Law | Date: | Hits: 73

Marida Begum and others Vs. Moulavi Md. Hasan and others, 1989, 18 CLC (HCD)

..... The plaints of Title Suit Nos. 86 of 1973 and 94 of 1973 be rejected. The Rules are accordingly made absolute. I make no order as to costs. Ed. This Case is also Reported in: 43 DLR (1991) 242....... no order as to costs. Ed. This Case is also Reported in: 43 DLR (1991) 242........ The plaints of Title Suit Nos. 86 of 1973 and 94 of 1973 be rejected. The Rules are accordingly made absolute. I make no order as to costs. Ed. This Case is also Reported in: 43 DLR (1991) 242...

Category: Civil Law | Date: | Hits: 79

Saifur Rahman Vs. Government of Bangladesh, 1990, 19 CLC (HCD)

....d 19.11.86 as at Annexure 'H' and Tare declared to be without lawful authority and are of no legal effect. There is no order as to cost. Ed. This Case is also Reported in: 43 DLR (1991) 210. ......Roy Chowdhury J Naimuddin Ahmed J Saifur Rahman………………………………………………..Petitioner. Vs. Government of Bangladesh, represented by the Secretary, Ministry of Land Administra­tion and Land Reforms, Dha­ka and others…………………..Respondents. Judg......ere the khas lands of the, Crown. These lands were lost by diluvian in the river, Tetulia, and during the RS operations conducted in the year, 1941, these lands were shown as river blocks outside the revenue survey. After remaining under the river, Tetulia, for over 20 years, these lands re‑appear..

Category: Property Law | Date: | Hits: 63

Meghna Petroleum Limited Vs. Commissioner of Taxes, 1992, 21 CLC (HCD)

.... and the authorities below are directed to stay realisation of tax as demanded till decision of the Reference Application. No costs. Ed. This Case is also Reported in: 45 DLR (HCD) (1993) 115.......ioner of Taxes (East Zone) presently Taxes Zone 3, Dhaka……………….Respondent-Opposite Party Judgment October 29, 1992. Cases Referred To- Puran Mat Kauntia Vs. Income Tax Officer and others, 98 ITR 39; Polisetti Narayana Rao Vs. Commissioner of Income Tax, Hyderabad, 29 ITR 222;...... and the authorities below are directed to stay realisation of tax as demanded till decision of the Reference Application. No costs. Ed. This Case is also Reported in: 45 DLR (HCD) (1993) 115...

Category: Fiscal/Taxation Law | Date: | Hits: 98

Repco Laboratories Ltd. Vs. Nuruddin Ahmed and others, 1989, 18 CLC (HCD)

....ocedure there is no scope for me for interference with his order. Accordingly, the Rule is discharged but without any order as to costs. Ed. This Case is also Reported in: 43 DLR (1991) 123. ...... Supreme Court High Court Division (Civil Revisional Jurisdiction) Present: Nurul Huque Bhuiyan J Repco Laboratories Ltd............................Petitioner Vs. Nuruddin Ahmed and others.....................Opposite Parties. Judgment June 21, 1989. Cases Referred to-......r of the plaintiffs is void and not binding on them stating, inter alia, that the suit plot Nos. 2205, 2206, 2207, 2211, 2215 and 2216 and some other lands were auction purchased by the Government in revenue sale and Lilabati Das took fresh settlement front the Government on 30.10.59 and had been in..

Category: Procedural Law | Date: | Hits: 84

Fariduddin Mahmud Vs. Md. Saidur Rahman and others, 2010, 39 CLC (AD)

....to cost. The judgment of the High Court Division is set aside. Ed. This Case is also Reported in: 63 DLR (AD) (2011) 93, 31 BLD (AD) (2011) 78, 8 LG (AD) (2011) 145, 16 MLR (AD)(2011) 205. ...... SAN Mominur Rahman J ABM Khairul Haque J Md. Muzammel Hossain J Surendra Kumar Sinha J Fariduddin Mahmud...........................................Appellant Vs. Md. Saidur Rahman and others ...........................Respondents Judgment June 10, 2010. Cases Referred to......that recourse may be had to Article 226 of the Constitution. But then the Court must have good and sufficient reason to bypass the alternative remedy provided by statute. Surely matters involving the revenue where statutory remedies are available are not such matters. We can also take judicial notic..

Category: Civil Law | Date: | Hits: 113

Commissioner of Taxes Dhaka (South) Zone, Dhaka Vs. Ujala Match Factory, Shampur, 1991, 20 CLC (HCD)

....ion 66(1) of the Income Tax Act, 1922 filed by the Commissioner of Taxes, Maka (South) Zone, Dhaka. 2. The relevant facts of the cases are that the respondent M/s. Ujala Match Factory, Dhaka filed income tax return for the assessment years 1976‑77, 1977‑78 and 1978‑79, claiming deduction of......Respondent. Judgment June 2, 1991. Lawyers Involved: Moksudor Rahman, Advocate – For the Applicant. CR Ali with Abu Bakar, Advocates‑ For the Respondent. Application Nos. 1, 2 and 3 of 1984. Judgment Abdul Bari Sarker J.- These three cases arise out of applications unde......n 66A(2) of the Income Tax Act, 1922 for preferring an appeal to the Appellate Division against this judgment. The prayer is allowed. Ed. This Case is also Reported in: 45 DLR (HCD) (1993) 36. ..

Category: Fiscal/Taxation Law | Date: | Hits: 171

Nurul Islam Chowdhury & another Vs. Upazila Revenue Officer, Patiya, Chittagong & others, 1991, 20 CLC (HCD)

....ugned order passed by the Upazila Revenue Officer in the aforesaid ML Case was passed without any lawful authority and is of no legal effect. Ed. This Case is also Referred to: 48 DLR (1996) 25. ...... Moulavi Mohammad Wahidullah, Advocate-For the Respondent No.2. Writ Petition No. 232 of 1985. Judgment Mahmudul Alam Choudhury J. - This Rule Nisi was issued calling upon Respondent Nos.1 and 2 to show cause as to why the decision dated 10.4.85 given by the respondent No.1 in ML Case No.......ugned order passed by the Upazila Revenue Officer in the aforesaid ML Case was passed without any lawful authority and is of no legal effect. Ed. This Case is also Referred to: 48 DLR (1996) 25. ..

Category: Property Law | Date: | Hits: 91

Aftab Uddin (Md.) Vs. Bangladesh, 1995, 24 CLC (HCD)

.... Majumder, the learned Advocates for the petitioner. The prayer for staying operation of the order be stated for one month from this date. Ed. This Case is also Referred to: 48 DLR (1996) 1. ......ddin (Md.)....................................................Petitioner Vs. Bangladesh, represented by Secretary, Ministry of establishment, Government of the People’s Republic of Bangladesh and others………………….Respondents Judgment February 20, 1995. Cases Referred to-...... Majumder, the learned Advocates for the petitioner. The prayer for staying operation of the order be stated for one month from this date. Ed. This Case is also Referred to: 48 DLR (1996) 1. ..

Category: Employment/Service Law | Date: | Hits: 173

Debishahar Agricultural & Fish Farming Co-operative Society Ltd. Vs. Narayan Chandra Swarnakar & others, 1982, 11 CLC (AD)

....nst the Government is maintainable whether it is filed by the ex-rent receivers directly or in the name of their co-operative Society. Ed. This Case is also Reported in: 35 DLR (AD) (1983) 98. ...... FKMA Munim CJ Ruhul Islam J Badrul Haider Chowdhury J Shahabuddin Ahmed J Debishahar Agricultural & Fish Farming Co-operative Society Ltd………....Appellant Vs. Narayan Chandra Swarnakar & others…………..Respondents Judgment March 11, 1982. Lawyers invo......sible limit, such certificate does not confer any right upon the certificate-holder because sub-section (4B) says- “the land held under a certificate under sub-section (4) or (4A) by the prescribed revenue authority shall absolutely vest in the Government and the certificate-holder on an applicati..

Category: Procedural Law | Date: | Hits: 68

Zebunnessa Vs. Commissioner of Income Tax North (Zone), Dacca, 1982, 11 CLC (AD)

....llant was originally assessed Income Tax for the assessment year 1974-1975 having the previous year ended on 30-6-74, by the Income Tax Officer, Dacca Circle (J), Dacca, on 27-1-75, in respect of her income from the aforesaid house property under section 9 of the Income Tax Act upon a ‘bona fide a......cate-on- Record - For the Appellant. Habibul Islam Bhuiyan, Advocate, instruc­ted by Md. Sajjadul Huq, Advocate-on-Record - For the Respondent. Civil Appeal No.60 of 1981 (From the Judgment and Order dated 48-1980 passed by the High Court Division in application No. 28 of 1978) Judgment......ums­tances of the case, the Appellate Tribu­nal was right in holding that the original order of the Income Tax Officer dated 27-1-75, was erroneous insofar as it was prejudicial to the interests of revenue and that the Inspecting Joint Commissio­ner of Taxes was correct in assuming jurisdiction u..

Category: Fiscal/Taxation Law | Date: | Hits: 88

Ganesh Oil Mills Vs. Commissioner of Income Tax, 1978, 7 CLC (AD)

....n 30(1)”. 3. The Sales Tax Officer accordingly pas­sed a rectified order on 12-9-62 pointing out that sale of Til oil and Linseed oil amount­ing to Rs. 1,36,107 adopted in the corres­ponding income-tax assessment had escaped assessment of Sales Tax. The assessee preferred an appeal befo......te-on-Record - For the Appellant. A.K.M. Mozammel Haque Bhuiyan, Advocate instructed by S.S. Hoda, Advocate-on- Record - For the Respondent. Civil Appeal No.75 of 1977. (From the Judgment and Order 10th April, 1975 passed by the High Court Division in Reference Case No.28 of 1969). J......question correctly. The answer must therefore be in the negative. The appeal is accordingly allowed. We make no order as to costs. Ed. This Case is also Reported in: 31 DLR (AD) (1979) 56. ..

Category: Fiscal/Taxation Law | Date: | Hits: 77

Md. Mahabubur Rahman Vs. Government of the People’s Republic of Bangladesh and other, 2010, 39 CLC (HCD)

.... writ petition. Therefore this application merits no consideration. In the result, the review application is rejected. SM Emdadul Huque J. - I agree. Ed. This Case is also Reported in: ...... Present: AFM Abdur Rahman J SM Emdadul Huque J Md. Mahabubur Rahman………………………………………Petitioner Vs. The Government of the People’s Republic of Bangladesh and other….... Respondents Additional Deputy Commissioner (Revenue), Rajshahi………..Respond...... writ petition. Therefore this application merits no consideration. In the result, the review application is rejected. SM Emdadul Huque J. - I agree. Ed. This Case is also Reported in: ..

Category: Procedural Law | Date: | Hits: 62

National Board of Revenue and others Vs. PHP Cold Rolling Mills Limited, 2009, 38 CLC (AD)

....ent of the said surcharge. In that view of the matter, we find no substance in these petitions and accord­ingly those are dismissed. Ed. This Case is also Reported in: VIII ADC (2011) 132. ......I ADC (2011) 132. ......ent of the said surcharge. In that view of the matter, we find no substance in these petitions and accord­ingly those are dismissed. Ed. This Case is also Reported in: VIII ADC (2011) 132. ..

Category: Fiscal/Taxation Law | Date: | Hits: 70

Abul Kalam Azad (Md.) and 2 others Vs. State and others, 2000, 29 CLC (HCD)

.... of Thana Magistrate Chirirbandar are set aside. Communicate the order to the Magistrate concerned for hearing the matter at early date. Ed. This Case is also Reported in: 52 DLR (2000) 583. ......lso Reported in: 52 DLR (2000) 583. ...... of Thana Magistrate Chirirbandar are set aside. Communicate the order to the Magistrate concerned for hearing the matter at early date. Ed. This Case is also Reported in: 52 DLR (2000) 583. ..

Category: Criminal Law | Date: | Hits: 67

Anti-Corruption Commi­ssion Vs. Shamima Begum & others, 2009, 38CLC (AD)

.... Tahmilur Rahman under section 26(1) of the ACC Act, 2004 asking him to submit statement of assets acquired in his name or in the name of his wife or any other dependent upon him, including source of income within seven days of receipt thereof. Steps would be taken against him under section 26(2) of......—For the Petitioner (In all cases). Mvi Md. Wahidullah, Advocate-on-Record—For the Respondents (In all cases). Civil Petition for Leave to Appeal Nos. 1658-59 of 2008. (From the judgment and order dated the 28th day of July, 2008 passed by the High Court Division in Writ Petition Nos. 1......ve, we find no substance in the submissions of the learned Advocate for the petitioner. Accordingly, the petitions are dismissed. Ed. This Case is also Reported in: 62 DLR (AD) (2010) 277. ..

Category: Fiscal/Taxation Law | Date: | Hits: 86

Ershad Ali (Md.) and another Vs. Rampada Das & others, 2004, 33 CLC (HCD)

....scharged with cost. Order of stay granted at the time of issue of the Rule is hereby recalled and vacated. Send down the records at once. Ed. This Case is also Reported in: 58 DLR (2006) 593.......his Case is also Reported in: 58 DLR (2006) 593.......ion of the Court is now well recognised to examine as to whether or not subdivision of the existing holding in question is valid. 28. In the case before us we find there was an order passed by the revenue authority for opening a new khatian being No. 1102 in respect of 2.46 acres of land at a jam..

Category: Property Law | Date: | Hits: 69