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Meghna Petroleum Limited Vs. Commissioner of Taxes, 1992, 21 CLC (HCD)
.... Md. Moksudur Rahman, Advocate ‑ For the Respondent. Application No.133 of 1991. Judgment AM Mahmudur Rahman J.- This is an application for stay of realisation of the disputed amount of tax 60 the decision of the questions of law referred in the Reference Application No.133 of 1991. ...... 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.......sation of tax as demanded till decision of the Reference Application. No costs. Ed. This Case is also Reported in: 45 DLR (HCD) (1993) 115....... 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
Fariduddin Mahmud Vs. Md. Saidur Rahman and others, 2010, 39 CLC (AD)
.... High Court Division is called for under article 102(2) of the constitution where a party completing fraud had no other effective remedy available or where a claim for refund of excess payment of taxes without authority of law or violation of the constitution and in such cases a suit for claimin......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. ...... 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. ......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. ..Category: Civil Law | Date: | Hits: 113
Bashir Ali and others Vs. State, 1992, 21 CLC (HCD)
....tions 302/34 of the Penal Code and they are acquitted thereof. They be set at liberty immediately, if not wanted in any other case. Ed. This Case is also Reported in: 45 DLR (HCD) (1993) 63. ......tions 302/34 of the Penal Code and they are acquitted thereof. They be set at liberty immediately, if not wanted in any other case. Ed. This Case is also Reported in: 45 DLR (HCD) (1993) 63. ......eof. They be set at liberty immediately, if not wanted in any other case. Ed. This Case is also Reported in: 45 DLR (HCD) (1993) 63. ...... Ali as Jamshed had got enmity with her husband. P.W.17 Azizur Rahman, Sub‑Inspector of Police, took up the investigation of the case. He engaged persons and from the information obtained from such source he arrested accused appellants Bashir and Aftab. He recorded the statements of these arrested..Category: Criminal Law | Date: | Hits: 62
Commissioner of Taxes Dhaka (South) Zone, Dhaka Vs. Ujala Match Factory, Shampur, 1991, 20 CLC (HCD)
....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 bonus ......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. ......n appeal to the Appellate Division against this judgment. The prayer is allowed. Ed. This Case is also Reported in: 45 DLR (HCD) (1993) 36. ......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
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. ...... 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. ...... by Secretary, Ministry of establishment, Government of the People’s Republic of Bangladesh and others………………….Respondents Judgment February 20, 1995. Cases Referred to- State of Assam and another, appellant Vs. Kueseswar Saikia and others, Respondents, AIR 1970 (SC) 1616...... 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
Zebunnessa Vs. Commissioner of Income Tax North (Zone), Dacca, 1982, 11 CLC (AD)
.... the evidence adduced by the assessee-appellant which was relied upon by the Income Tax Officer. 12. Section 3 of the Income Tax Act provides that the total income of the assessee is liable to be taxed. Section 2(15) of the Act defines ‘total amount’ as the total amount of income, profits an......ve the question of assessment open for determination by the Department in the light of the observations made above. No order as to costs. Ed. This Case is also Reported in: 35 DLR (AD) (1983) 56.......sment open for determination by the Department in the light of the observations made above. No order as to costs. Ed. This Case is also Reported in: 35 DLR (AD) (1983) 56.......1st January, 1974, at a rental of Tk. 15,000/- per month. The appellant during the accounting year ending on 30-6-1974, being the previous year for the assessment year 1974-75, received rent from two sources viz, from German Cultural Institute for five months from 1st July, November, 1973, and from ..Category: Fiscal/Taxation Law | Date: | Hits: 88
Ganesh Oil Mills Vs. Commissioner of Income Tax, 1978, 7 CLC (AD)
....”. 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 before the ......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. ......nswer 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. ......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
Janata Insurance Co. Vs. Islam Steel Mills, 2000, 29 CLC (HCD)
....in MS No.44 of 1994, MS No.45 of 1994 and MS No.46 of 1994 are hereby confirmed. Let the records be sent down without any further delay. Ed. This Case is also Reported in: 52 DLR (2000) 642. ......in MS No.44 of 1994, MS No.45 of 1994 and MS No.46 of 1994 are hereby confirmed. Let the records be sent down without any further delay. Ed. This Case is also Reported in: 52 DLR (2000) 642. ......994, MS No.45 of 1994 and MS No.46 of 1994 are hereby confirmed. Let the records be sent down without any further delay. Ed. This Case is also Reported in: 52 DLR (2000) 642. ......ed in the Furnace Department of the Mills due to electric short circuit.” We find, from the reports submitted after inquiry by different agencies on tree cause of fire, they were unanimous that the source of fire was electric short circuit. So, the cause of fire does not, in any way, offend the wa..Category: Business or Commercial Law | Date: | Hits: 211
Abul Kalam Vs. State, 2011, 40 CLC (HCD)
....the appellant in jail hajot during the trial, would, however be deducted from his sentence. Send down the lower Court records. Borhanuddin J. - I agree. Ed. This Case is also Reported in: ......ated 29.9.1993 passed by the Sessions Judge, Brahmanbaria in Session Case No.60 of 1993 is hereby upheld. The period of imprisonment of the appellant in jail hajot during the trial, would, however be deducted from his sentence. Send down the lower Court records. Borhanuddin J. - I agree. Ed......er be deducted from his sentence. Send down the lower Court records. Borhanuddin J. - I agree. Ed. This Case is also Reported in: ......the appellant in jail hajot during the trial, would, however be deducted from his sentence. Send down the lower Court records. Borhanuddin J. - I agree. Ed. This Case is also Reported in: ..Category: Criminal Law | Date: | Hits: 58
Sontai Miah Vs. State, 2011, 40 CLC (HCD)
.... directed to set at liberty at once if not wanted in connection with any other case. Send down the L.C. records at once. AKM Zahirul Haque, J.- I agree. Ed. This Case is also Reported in: ...... directed to set at liberty at once if not wanted in connection with any other case. Send down the L.C. records at once. AKM Zahirul Haque, J.- I agree. Ed. This Case is also Reported in: ......ction with any other case. Send down the L.C. records at once. AKM Zahirul Haque, J.- I agree. Ed. This Case is also Reported in: ......rn the stolen cattle and accordingly the informant paid Tk. 1500/- but the aforesaid Temnai did not return the cattle. It is further stated that on 17.09.1996 the informant came to know from reliable source that the stolen cattle were hidden in a place at a jungle within graveyard near the house of ..Category: Criminal Law | Date: | Hits: 50
National Board of Revenue and others Vs. PHP Cold Rolling Mills Limited, 2009, 38 CLC (AD)
....n brief, are that the respondent-company, in course of its business imported a quantity of hot rolled steel from abroad for manufacturing cold rolled steel products, on payment of normal duties and taxes as assessed. The said cold rolled steel products are used for producing finished goods, such......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. ......e. 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. ......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
Anti-Corruption Commission Vs. Shamima Begum & others, 2009, 38CLC (AD)
.... evidence on assets and it is in no way concerned with natural justice which shall be available to the petitioner in trial. 8. It appears from the record that the writ-petitioners are individual tax payees under separate tax identification number. No order was admittedly served upon any of them......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. ...... 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. ......7 upon Md. 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 sectio..Category: Fiscal/Taxation Law | Date: | Hits: 86
Mainmunal Islam and others vs. The Collector of Customs and others, 2010, 39 CLC (AD)
.... petitions have further stated in common that respondent No.1, the Collector of Customs, is charged with the responsibility of levying and collecting customs duty/under Customs Act, 1969, value added tax under the Value Added Tax Act, 1991 and collect development surcharge on permissible import carg......essed with customs duty and Vat on the basis of such S.R.O. We find no substance in these appeals which are accordingly dismissed. Ed. This Case is also Reported in: 15 MLR (AD) (2010) 227. ......and Vat on the basis of such S.R.O. We find no substance in these appeals which are accordingly dismissed. Ed. This Case is also Reported in: 15 MLR (AD) (2010) 227. ......essed with customs duty and Vat on the basis of such S.R.O. We find no substance in these appeals which are accordingly dismissed. Ed. This Case is also Reported in: 15 MLR (AD) (2010) 227. ..Category: Fiscal/Taxation Law | Date: | Hits: 75
Ayesha Khatun & others Vs. Rabindra Chandra Saha and others, 2006, 35 CLC (HCD)
....use and paying rent to the government; that thereafter, since the land is situated within Bajitpur Municipality, the defendant No.1, Ayesha Khatun, opened a holding in her name and paid the municipal taxes and present record was also prepared in her name. It is further contended that while she came ......as to costs and the impugned judgment of the leaned Additional District Judge is upheld and the suit is decreed. Send down the LCR at once. Ed. This Case is also Reported in: 58 DLR (2006) 641. ......Ed. This Case is also Reported in: 58 DLR (2006) 641. ......as to costs and the impugned judgment of the leaned Additional District Judge is upheld and the suit is decreed. Send down the LCR at once. Ed. This Case is also Reported in: 58 DLR (2006) 641. ..Category: Property Law | Date: | Hits: 126
Hiru Mia Vs. State, 2005, 34 CLC (HCD)
....l appellant's custody before the conviction. Send down the records of the Tribunal below along with a copy of the judgment expeditiously. Ed. This Case is also Reported in: 58 DLR (2006) 607....... count of offence read with section 19A of the Arms Act and to rigorous imprisonment for 7 years for the second count of offence, with both the sentences to run concurrently. Learned Tribunal further deducted from the sentence of imprisonment the period the jail appellant had been in custody in conn......n the records of the Tribunal below along with a copy of the judgment expeditiously. Ed. This Case is also Reported in: 58 DLR (2006) 607.......l appellant's custody before the conviction. Send down the records of the Tribunal below along with a copy of the judgment expeditiously. Ed. This Case is also Reported in: 58 DLR (2006) 607...Category: Criminal Law | Date: | Hits: 63
Abdul Aziz (Md.) Vs. Sonia Pervin Liza (Minor), 2006, 35 CLC (HCD)
....f- opposite party within 3(three) months from the date failing which the same will be realized according to law. Send down the LCR at once. Ed. This Case is also Reported in: 58 DLR (2006) 583. ......f- opposite party within 3(three) months from the date failing which the same will be realized according to law. Send down the LCR at once. Ed. This Case is also Reported in: 58 DLR (2006) 583. ......r Begum, 51 DLR (AD) 172); Mst Sughre Begum Vs. Muhammad, PLD 1950 WP (Lahore) 441; Moosa Secthy Vs. Mariakutty, (1954) Trav Co 690; Muhammad Nawas Vs. Mst Khurshid Begum, PLD 1972 (SC) 302; Jamila Khatnn Vs. Rustum Ali, 48 DLR (AD) 110. Lawyers Involved: Not represented—the Petitioner. ......tinent question that calls for our determination is, whether his daughter is entitled to get maintenance and, if so, for which period and how long she is entitled to get maintenance. 14. The basic source of Islamic Law is the Holy Quran, the divine book revealed to the Holy Prophet (SM). The othe..Category: Family Law | Date: | Hits: 214
Eskayef Bangladesh Ltd. Vs. Commissioner of Taxes, 2004, 33 CLC (HCD)
....alam Road, Mirpur, section 1, Mirpur Housing Estate, PS Mirpur, Dhaka. The company has been carrying on its business of manufacturing, processing and marketing their own medicines and was assessed to tax under the Income Tax Ordinance, 1984 (hereinafter referred to as the Ordinance, 1984) for the as......ly, the questions in both the reference applications are answered in the affirmative and in favour of the Department. No order as to costs. Ed. This Case is also Reported in: 58 DLR (2006) 531. ......tment. No order as to costs. Ed. This Case is also Reported in: 58 DLR (2006) 531. ......ly, the questions in both the reference applications are answered in the affirmative and in favour of the Department. No order as to costs. Ed. This Case is also Reported in: 58 DLR (2006) 531. ..Category: Fiscal/Taxation Law | Date: | Hits: 88
Korea Exchange Bank, Seoul, Korea Vs. Gemini Garments Limited and others, 2004, 33 CLC (HCD)
...., AIR 1941 PC 93; Texrnaco Ltd Vs. State Bank of India and others, (1979) 83 CWN 807; AIR 1979 Calcutta 44; National Project Construction Corporation Ltd Vs. Messrs G Ranjan, AIR 1985 Calcutta 23; Centax (India) Ltd. Vs. Vinmar Impex Inc and others, AIR 1986 SC 1924; Elian and Rabbath Vs. Matsas and......t wants to and then, write out the judgment in the light of our observations made hereinbefore. Send down the records at once. Ed. This Case is also Reported in: 56 DLR (2004) 392. ...... observations made hereinbefore. Send down the records at once. Ed. This Case is also Reported in: 56 DLR (2004) 392. ...... 23. It was his case that defendant No. 2 became bankrupt. He came to know about it through fax, which was sent by fourth defendant, shipper Bengal Shipping Line. Fourth defendant was his only source of knowledge about bankruptcy of the seller. He did not make any independent attempt to find ..Category: Business or Commercial Law | Date: | Hits: 289
Dr. Md. Abu Obaidah Vs. Commissioner of Taxes, 2005, 34 CLC (HCD)
.... the learned Advocate for the applicant. Thus, question Nos. (iii) and (iv) are also decided in the affirmative in favour of the Department. Ed. This Case is also Reported in : 58 DLR (2006) 515....... the learned Advocate for the applicant. Thus, question Nos. (iii) and (iv) are also decided in the affirmative in favour of the Department. Ed. This Case is also Reported in : 58 DLR (2006) 515.......ion Nos. (iii) and (iv) are also decided in the affirmative in favour of the Department. Ed. This Case is also Reported in : 58 DLR (2006) 515....... the learned Advocate for the applicant. Thus, question Nos. (iii) and (iv) are also decided in the affirmative in favour of the Department. Ed. This Case is also Reported in : 58 DLR (2006) 515...Category: Fiscal/Taxation Law | Date: | Hits: 91
Ashique Jeans Apparels Ltd and another Vs. National Board of Revenue and another, 2005, 34 CLC (HCD)
....of running the business under section 46A(1) of the Income Tax Ordinance, 1984 (hereinafter referred to as the said Ordinance) the petitioners made an application to the National Board of Revenue for tax holiday on 24-9-2000 furnishing all the necessary information supported by documents for the sai...... section 46 is to encourage more new undertakings to be established. However, there will be no order as to costs. Ed. This Case is also Reported in: 58 DLR (2006) 478, 26 BLD (HCD) (2006) 324. ......ourt High Court Division (Special Original Jurisdiction) Present: Mirza Hussain Haider J Md. Abdul Hafiz J Ashique Jeans Apparels Ltd and another…………..Petitioners Vs. National Board of Revenue and another... ……….Respondents. Judgment April 13, 2005. Cas......from June 2000 to June 2005. To have the benefit of exemption under this section the industrial undertaking shall be engaged in the manufacture of goods or the exploration and extraction of mineral resources and producing of agricultural products. This section which is to give exemption to the newly..Category: Fiscal/Taxation Law | Date: | Hits: 93
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