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State Vs. Moyezuddin Sikder and Others, 2008, 37 CLC (AD)
....on an application for anticipatory bail. The respondent No.1 is a businessman and deals in fuel business having trade licence under the name and style "M/S. Mofiz Fuel Supply" and is a regular income tax payee. The respondent Nos. 2 and 3 are full brothers and they are also businessmen, the former i......rected to take steps for disposal of the application in the light of our findings as above. Ed. This Case is also Reported in: 60 DLR (AD) (2008) 82; 28 BLD (AD) (2008) 138; V ADC (2008) 796. ......disposal of the application in the light of our findings as above. Ed. This Case is also Reported in: 60 DLR (AD) (2008) 82; 28 BLD (AD) (2008) 138; V ADC (2008) 796. ......rected to take steps for disposal of the application in the light of our findings as above. Ed. This Case is also Reported in: 60 DLR (AD) (2008) 82; 28 BLD (AD) (2008) 138; V ADC (2008) 796. ..Category: Criminal Law | Date: | Hits: 100
.... further directed that the petitioner should not be evicted without observing the provisions of law. There will be no order as to cost.
Ed.
This Case is also Reported in: 53 DLR (HCD) (2001) 540....... further directed that the petitioner should not be evicted without observing the provisions of law. There will be no order as to cost.
Ed.
This Case is also Reported in: 53 DLR (HCD) (2001) 540........Petitioner
Vs.
Director, Housing and Judgment Building Research Institute & others.……….Respondents.
Judgment
October 26, 2000.
Lawyers Involved:
Nizamul Hoque Nasim, Advocate— For the Petitioner
Shahabuddin Ahmad, Deputy Attorney-General—For the Respondents.
Wr...... not include right to life by any means. The right to life may however include lawful livelihood inasmuch as right to life leads to survival and no one can survive without food and for procuring food source of income is necessary and such source of income is the livelihood. The earnings may come fro..
Category: Property Law | Date: | Hits: 97
Commissioner of Taxes Vs. Bangladesh Chemical Industries Corporation, 2000, 29 CLC (HCD)
....he respondent and revenue is the applicant. 4. In these four reference applications the Taxes Appellate Tribunal treated the aforesaid corporations as Local Authority and exempted them from paying taxes under section 4(3)(iii) of the Income Tax Act, 1922 (hereinafter called the Act) and the Reven......27 of 1992, 28 of 1992, 29 of 1992, 30 of 1992, 32 of 1992, 31 of 1992, 34 of 1992, 35 of 1992. There will be no order as to cost. Ed. This Case is also Reported in: 53 DLR (HCD) (2001) 509. ......92, 32 of 1992, 31 of 1992, 34 of 1992, 35 of 1992. There will be no order as to cost. Ed. This Case is also Reported in: 53 DLR (HCD) (2001) 509. ......al income as per section 2(15) means total amount of income, profits or gains referred to in sub-section(I) of section (4) and sub-section (I) of section 4 specifies that income derived from whatever source shall be included in the total income. Thus the taxing department as well as the Tribunal did..Category: Fiscal/Taxation Law | Date: | Hits: 86
Bengal Bricks Industries Ltd. Vs. Al-haj Md. Ishaque Chowdhury and others, 2004, 33 CLC (HCD)
....00,000 and on 27-2-81, on receipt of Taka 5,00,000 executed an agreement, clearly stipulating to execute and register a sale deed within three months of the agreement after obtaining necessary income tax certificate permission, etc and on receipt of the balance of the consideration. Failing which, d......the appeal is allowed with cost. Impugned judgment and decree are hereby set aside. The suit is dismissed. Send down the records at once. Ed. This Case is also Reported in: 58 DLR (2006) 62. ......decree are hereby set aside. The suit is dismissed. Send down the records at once. Ed. This Case is also Reported in: 58 DLR (2006) 62. ......the appeal is allowed with cost. Impugned judgment and decree are hereby set aside. The suit is dismissed. Send down the records at once. Ed. This Case is also Reported in: 58 DLR (2006) 62. ..Category: Property Law | Date: | Hits: 71
Shamsul Haque Vs. Luna Fahmida Rahman and others, 2004, 33 CLC (HCD)
.... in the name of Farida Rahman, to the house. Hamiduddin Ahmed then inducted monthly tenants in the house and out of the rents collected; he used to meet the expenditure of Government rents, Municipal taxes, electric and water bills and maintenance cost. 10. On 22-8-90 Farida Rahman met with a roa......l Haque in Other Suit No. 15 of 98 is directed to vacate the suit house within sixty days from date positively. Send down the LCR at once. Ed. This Case is also Reported in: 58 DLR (2006) 51....... (AD) 61, Hasan Ali vs. Jytendra Biswas, 1984 BLD (AD) 307, Jaydayal Poddar vs. Bibi Hazra, (1974) 2 SCR 90. Lawyers Involved: Mahbubey Alam with Md. Mozammel Hossain and Md. Sagir Anower, Advocates—For the Appellant. Shafique Ahmed, Advocate—For the Respondents. Appeal from Original...... purchased the suit land and got it registered in the name of his daughter, Farida Rahman by kabala being No. 42106 dated 15-12-67. 18. At that time, Farida Rahman had no separate and independent source of income of her own. Mokhleshur Rahman then decided to make a two-storied building upon the ..Category: Property Law | Date: | Hits: 139
Commissioner of Taxes Vs. Kushtia Sugar Mills Ltd., 2000, 29 CLC (HCD)
..... Accordingly, we answer the questions in the affirmative and against the revenue applicant. There will be no order as to cost. Ed. This Case is also Reported in: 53 DLR (HCD) (2001) 504........ Accordingly, we answer the questions in the affirmative and against the revenue applicant. There will be no order as to cost. Ed. This Case is also Reported in: 53 DLR (HCD) (2001) 504.......ar Mills Ltd......………………Respondent. Judgment July 19, 2000. Lawyers Involved: MA Rahim Bhuiyan, Assistant Attorney-General—For the Applicant. AFM Ferojuddin Bhuiyan, Advocate—Respondent. Reference Application No. 9 of 1994. Judgment Syed Amirul Islam J.- In t....... Accordingly, we answer the questions in the affirmative and against the revenue applicant. There will be no order as to cost. Ed. This Case is also Reported in: 53 DLR (HCD) (2001) 504...Category: Fiscal/Taxation Law | Date: | Hits: 104
Parul Bala @ Parul Rani Shah Mondol Vs. Suruj Miah and others, 2001, 30 CLC (HCD)
....e, in short, is that the defendant No.2 Raj Kumar Ghose sold the suit land for Rs. 12,000.00 on 26-2-1951 vide Exhibits 1 and 1(a) sub-kabalas to the plaintiffs to collect money for payment of income tax levied against said Raj Kumar Ghose and his other brothers who are defendant Nos.3-8 and certifi......: “19-6-58 It appears from the report of the To, Noakhali dated 20-5-48 that the amount of Rs 12,000.00 has been deposited vide Challan No.22, dated 22-2-1951, which does not appear to have been deducted from the total demand of the case. Deduct this amount of Rs 12,000.00 from the present dema......Bala @ Parul Rani Shah Mondol……....Petitioner Vs. Suruj Miah and others…......Opposite Parties. Judgment May 22, 2001. Cases Referred To- Pravesh Chandra Mallik Vs. Debendra Nath Dutta, 39 CWN, 1076; State Vs. Mask and Co. AIR 1940 (SC); Annamali Chettiar Vs. Palamali and ot......)68 is disposed of accordingly, the judgments and decrees of, the Courts below are set aside. The suit is decreed in full. No costs. Ed. This Case is also Reported in: 53 DLR (HCD) (2001) 481...Category: Property Law | Date: | Hits: 83
Gurvinder Singh Vs. Secretary, Ministry of Finance and others, 1992, 21 CLC (HCD)
....y the respondent No.3 namely, the Assistant Commissioner of Taxes, Central Salary Circle I, section II, 40 Segun Bagicha, Dhaka directing the petitioner not to leave Bangladesh before settling income tax assessment matter. 2. In the instant case, this petition is moved by Gurvinder Singh, a citiz...... In the result, this Rule is disposed of on the above observations without any order as to costs. Communicate this order at once. Ed. This Case is also Reported in: 53 DLR (HCD) (2001) 434. ...... J Gurvinder Singh…………..Petitioner Vs. Secretary, Ministry of Finance and others…………..Respondents. Judgment July 8, 1992. Lawyers Involved: Masood R Sobban, Advocate—For the Petitioner. Moksudur Rahman, Advocate—For Respondent No.3. Writ Petition No. 1......gladesh and therefore, taxable. Section 17 of the Income-Tax Ordinance described total income of any individual in relation to a person “who is a resident” in Bangladesh, all income from whatever source derived, which is received or deemed to be received in Bangladesh by or on behalf of such per..Category: Fiscal/Taxation Law | Date: | Hits: 98
Progoti General Insurance Co. Ltd. Vs. Commissioner of Taxes, 2000, 29 CLC (HCD)
....pplied to discharge its obligation created under the Ordinance and taking that view of the matter they maintained the order of the DCT by drawing an analogy from section 49 of the Ordinance as income tax at source which is deducted pursuant to section 49 of the Ordinance is taken for computation of ...... income and dividend income of assessee by virtue of the provisions of section 3 of Ordinance No.53 of 1985 is none but a diversion income by overriding title and, as such, the Tribunal ought to have deducted the said amount of computing the total income of the assessee. In support of his contention......pplicant Vs. Commissioner of Taxes ………..Respondent. Judgment June 11, 2000. Cases Referred To- Meghna Petroleum Co. Ltd. Vs. CIT 26 BTD (AD) 74 = 50 DLR (AD) 165; Shitaldas Tirathdas 41 ITR 367; Kerala Vs. Travancore Sugars and Chemicals Ltd. 90 ITR 3O7. Lawyers Involved: ......the facts and in circumstances of the case the Taxes Appellate Tribunal was justified in holding that the levy is not the interest income and dividend income which is derived by virtue of holding the source and the levy is chargeable when the income accrued as such the Deputy Commissioner Taxes was ..Category: Fiscal/Taxation Law | Date: | Hits: 104
Sogra Begum Vs. Commissioner of Taxes, 2000, 29 CLC (HCD)
....159 days in filing the reference application under section 160 of the Income Tax Ordinance, 1984. 2. It is stated that the petitioner is a pardahnashin lady and a housewife and she was assessed to tax under section 82(2)/93 of the Income Tax Ordinance, 1984 on total income of Taka 11,61,555.00 fo......es not appear to us to be a fit case for granting a certificate as prayed for. Hence the prayer is rejected. Ed. This Case is also Reported in: 53 DLR (HCD) (2001) 420, 26 BLD (HCD) (2006) 301. ......………………………….Applicant Vs. Commissioner of Taxes ……………………………Respondent. Judgment August 20, 2000. Lawyers Involved: Md. Altaf Hossain, Advocate—For the Applicant. Not represented—the Respondent. Reference Application No. 78 of 200......es not appear to us to be a fit case for granting a certificate as prayed for. Hence the prayer is rejected. Ed. This Case is also Reported in: 53 DLR (HCD) (2001) 420, 26 BLD (HCD) (2006) 301. ..Category: Fiscal/Taxation Law | Date: | Hits: 108
....
Income Tax Reference Application No. 216 of 1991.
Judgment
Syed Amirul Islam J.- This reference application is at the instance of the assessee applicant company which was assessed to income tax for the assessment year 1982-83 corresponding to the accounting year ending on 30-6-82. The appl......ered in the negative, and against the Revenue.
Accordingly, the reference is answered in the negative. There will be no order as to costs.
Ed.
This case is also Reported in: 52 DLR (2000) 484.......al Jurisdiction)
Present:
Syed Amirul Islam J
SAN Mominur Rahman J
Sagorika and Co. (Pvt.) Ltd..……………………Applicant
Vs.
Commissioner of Taxes, Intelligence and Investigation Zone.... Respondent.
Judgment
August 23, 1999.
Cases referred to-
1975 BTD 221 (HC......ered in the negative, and against the Revenue.
Accordingly, the reference is answered in the negative. There will be no order as to costs.
Ed.
This case is also Reported in: 52 DLR (2000) 484...
Category: Fiscal/Taxation Law | Date: | Hits: 101
.... of the review petitioners the same is set aside on review.
In the result, the Rule is made absolute without any order as to costs.
Ed.
This Case is also Reported in: 55 DLR (2003) 289.
...... of the review petitioners the same is set aside on review.
In the result, the Rule is made absolute without any order as to costs.
Ed.
This Case is also Reported in: 55 DLR (2003) 289.
......unnessa, 3 BLC (AD) 170; Nurul Husain (Md.) Vs. Government of Bangladesh, 1 BLC (AD) 219; Chandra Kanta and another Vs. Sheikh Habib, AIR 1975 SC 1500; Zenith Packages Limited Vs. Member Labour Appellate Tribunal Dhaka and others, 52 DLR (AD)160; Bangladesh Vs. Md. Masder Hosain, 7 BLC (AD) 92; Huss......of the proceeding arising out of a writ petition relating to a civil matter, as in the instant case. A proceeding taken for the enforcement of a civil right is a civil proceeding, whatever may be the source of the Court's jurisdiction invoked for enforcement of such a right. According to Stroud's Ju..
Category: Others | Date: | Hits: 119
Alam Kabiraj and others Vs. State, 2003, 32 CLC (HCD)
.... Sarder and Bashir Sarder @ Bashar accordingly, directed to be set at liberty if not connected with any other case. Record be sent down. Ed. This Case is also Reported in: 55 DLR (2003) 273. ...... Sarder and Bashir Sarder @ Bashar accordingly, directed to be set at liberty if not connected with any other case. Record be sent down. Ed. This Case is also Reported in: 55 DLR (2003) 273. ......o be set at liberty if not connected with any other case. Record be sent down. Ed. This Case is also Reported in: 55 DLR (2003) 273. ...... কেও মার ধোর করে এ কথা শুনেছি” Above statements of PW 7 and 10 as to police torture and beating of accused will be hearsay only in the absence of their source of above information. In other words, it must be said clearly from whom and when PWs 7 and 10..Category: Criminal Law | Date: | Hits: 42
Habibur Rahman Mollah (Ex-Member of Parliament, Dhaka-4) Vs. State, 2009, 38 CLC (AD)
....larged on bail to the satisfaction of the Chief Metropolitan Magistrate, Dhaka on furnishing bail bond for a period of (6) six months. Ed. This Case is also Reported in: VIII ADC (2011) 63. ......larged on bail to the satisfaction of the Chief Metropolitan Magistrate, Dhaka on furnishing bail bond for a period of (6) six months. Ed. This Case is also Reported in: VIII ADC (2011) 63. ......o the satisfaction of the Chief Metropolitan Magistrate, Dhaka on furnishing bail bond for a period of (6) six months. Ed. This Case is also Reported in: VIII ADC (2011) 63. ......notice under Memo No. Dudak/103-2007(Anu-2)/3152 dated 29.05.2007 submitted a statement of his assets through his attorney Md. Zillur Rahman which was alleged found by disproportionate to his known source of income and thereby he alleged to have committed the offence publishable under Sections 26(..Category: Anti-Corruption Laws | Date: | Hits: 120
Commissioner of Customs and others Vs. Ruhul Amin Bachuchu and others, 2009, 38 CLC (AD)
....signments imported by the respondents. 3. The respondent of Civil Petition No.1016 of 2007 filed Writ Petition No.1492 of 2004 challenging the realization of excess Customs duty, VAT and other taxes to the tune of Tk. 4,92,201.39 from consignment imported by him under Letter of Credit dated 7......of paper book is dispensed with as prayed for. The order of stay granted earlier by this Court is extended till hearing of the appeals. Ed. This Case is also Reported in: VIII ADC (2011) 14. ......ed with as prayed for. The order of stay granted earlier by this Court is extended till hearing of the appeals. Ed. This Case is also Reported in: VIII ADC (2011) 14. ......of paper book is dispensed with as prayed for. The order of stay granted earlier by this Court is extended till hearing of the appeals. Ed. This Case is also Reported in: VIII ADC (2011) 14. ..Category: Fiscal/Taxation Law | Date: | Hits: 92
Tarique Rahman Vs. Government of Bangladesh, 2011, 40 CLC (AD)
....rs, Bangladesh Secretariat, Ramna, Dhaka and others.......Respondents Judgment February 9, 2011. Cases Referred to- Md. Nazimuddin Vs. The State, 30 DLR 49 (FB) 70; T.S. Baliah Vs. Income-tax Officer, Madras, AIR 1969 S.C. 701; Sarju Vs. The State AIR 1964 Allahabad 6; Akhtar Hossain Kha......of with the above observations and modifications. Ed. This Case is also Reported in: 63 DLR (AD) (2011) 18, 31 BLD (AD)(2011) 34, 19 BLT (AD) (2011)104, 8 LG (2011) AD 90, VIII ADC (2011) 217. ......ations and modifications. Ed. This Case is also Reported in: 63 DLR (AD) (2011) 18, 31 BLD (AD)(2011) 34, 19 BLT (AD) (2011)104, 8 LG (2011) AD 90, VIII ADC (2011) 217. ......of with the above observations and modifications. Ed. This Case is also Reported in: 63 DLR (AD) (2011) 18, 31 BLD (AD)(2011) 34, 19 BLT (AD) (2011)104, 8 LG (2011) AD 90, VIII ADC (2011) 217. ..Category: Civil Law | Date: | Hits: 174
Razia Sultana Vs. Government of Bangladesh and others, 2004, 33 CLC (HCD)
....olding No. 28, Hatkhola Road, Dhaka was handed over to the said firm. There is no dispute that the said company had the legal competency to enter into such a contract. But before obtaining the income tax clearance and completion of other legal formalities the war broke out and the company became an ......annot now exercise its powers under Article 8 of the Order. In the result, this Rule is made absolute but without any order as to costs. Ed. This Case is also Reported in: 56 DLR (2004) 366. ......30 DLR (SC) 169; Bangladesh Vs. Dhaka Steel Works Ltd 45 DLR (AD) 71 and Rahima Akhter Vs. AK Bose 40 DLR (AD) 23. Lawyers involved: Khondker Mahbubuddin Ahmed with Mainul Islam Chowdhury, Advocates-For the Petitioner. Farah Mahbub, Assistant Attorney-General-For the Respondent No. 1. Kh......annot now exercise its powers under Article 8 of the Order. In the result, this Rule is made absolute but without any order as to costs. Ed. This Case is also Reported in: 56 DLR (2004) 366. ..Category: Business or Commercial Law | Date: | Hits: 194
Virginia Tobacco Company (BD) Ltd. Vs. Registrar of Trade Marks and another, 2000, 29 CLC (HCD)
....ing heard to the parties and the parties will be at liberty to adduce further evidence if they want. There will be no order as to costs. Ed. This Case is also Reported in: 56 DLR (2004) 362. ......ing heard to the parties and the parties will be at liberty to adduce further evidence if they want. There will be no order as to costs. Ed. This Case is also Reported in: 56 DLR (2004) 362. ......iberty to adduce further evidence if they want. There will be no order as to costs. Ed. This Case is also Reported in: 56 DLR (2004) 362. ......"State Express" being the trade mark of the respondent No. 2 the registration of the trade mark "Express" by the appellant was intentional to create confusion in the minds of the people regarding the source of the products of the appellant inasmuch as the confusion is improbable, impossible in the f..Category: Intellectual Property Law | Date: | Hits: 226
Saifuzzaman (Md.) Vs. State and others, 2003, 32 CLC (HCD)
....4730 of 2001 arising out of Tejgaon PS Case No. 98 dated 28‑12‑2001 are hereby set aside. The detenus are released of their bail bonds. Ed. This Case is also Reported in: 56 DLR (2004) 324. ......4730 of 2001 arising out of Tejgaon PS Case No. 98 dated 28‑12‑2001 are hereby set aside. The detenus are released of their bail bonds. Ed. This Case is also Reported in: 56 DLR (2004) 324. ......t High Court Division (Criminal Miscellaneous Jurisdiction) Present: SK Sinha J Sharifuddin Chaklader J Saifuzzaman (Md.)……………………………….Petitioner Vs. State and others ……………………………….Opposite Parties Judgment August 4, 2003. ......the accused is not entitled to bail. 24. In India the third report of the national police commission referring to the quality of arrests by the police mentioned power of arrest as one of the chief sources of corruption in the police. In the said report the following suggestions made, inter alia, ..Category: Criminal Law | Date: | Hits: 70
Bangladesh Jute Mills Corporation Vs. Maico Jute and Bag Corporation and others, 2002, 31 CLC (HCD)
....e Metropolitan Chamber of Commerce and Industry for arbitration in accordance with clause 18 of the contract. Communicate at once. Ed. This Case is also Reported in: 56 DLR (HCD) (2004) 224. ......855.25 and further US $ 100,000 for loss of goodwill, in total US $ 714,855.25 towards full and final settlement of the claims. The plaintiff accepted the offer. Out of the said amount, the plaintiff deducted US $ 278,276.67 only from the invoices of scheduled jute mills of the Corporation but US $ ......hamber of Commerce and Industry for arbitration in accordance with clause 18 of the contract. Communicate at once. Ed. This Case is also Reported in: 56 DLR (HCD) (2004) 224. ......e Metropolitan Chamber of Commerce and Industry for arbitration in accordance with clause 18 of the contract. Communicate at once. Ed. This Case is also Reported in: 56 DLR (HCD) (2004) 224. ..Category: Alternative Dispute Resolution | Date: | Hits: 245
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