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Commissioner of Taxes Vs. Kushtia Sugar Mills Ltd., 2000, 29 CLC (HCD)
....nationalised one under the provisions of President’s Order 27 of 1972. The assessee submitted its return showing a total loss of Taka 59,46,175 for the said assessment year but the DCT assessed the income of the assessee under sections 23(2) and 22(4) of the Income Tax Act, 1922 (hereinafter calle......ojuddin Bhuiyan, Advocate—Respondent. Reference Application No. 9 of 1994. Judgment Syed Amirul Islam J.- In this referee application the revenue department calls in question the legality and propriety of the Judgment and order dated 22-11-93 passed by the Taxes Appellate Tribunal, Dhaka......t Attorney-General—For the Applicant. AFM Ferojuddin Bhuiyan, Advocate—Respondent. Reference Application No. 9 of 1994. Judgment Syed Amirul Islam J.- In this referee application the revenue department calls in question the legality and propriety of the Judgment and order dated 22-1..Category: Fiscal/Taxation Law | Date: | Hits: 104
....ainable.
For the reasons stated above, we do not find a substance in this Rule, which is discharged without any order as to costs.
Ed.
This Case is also Reported in: 53 DLR (HCD) (2001) 488.
......LR (HCD) (2001) 488.
......e Chittagong Hill Tracts have been treated as a District under the Deputy Commissioner. Regulation 7 provides that the District was constituted for the purpose of Criminal, Civil Jurisdiction and for revenue and general purposes and the Deputy Commissioner shall, subject to any order passed by the G..
Category: Civil Law | Date: | Hits: 89
Parul Bala @ Parul Rani Shah Mondol Vs. Suruj Miah and others, 2001, 30 CLC (HCD)
....€™s case, 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 ......2001) 481.......)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
Titas Gas Vs. Immense Washing Plant and others, 2001, 30 CLC (HCD)
....es of the Ministry of Law, Justice and Parliamentary Affairs, the Ministry of Power and Energy and the Chairman of the Law Commission. Ed. This Case is also Reported in: 53 DLR (HCD) (2001) 471. ......53 DLR (HCD) (2001) 471. ......m of Taka 1,22,215.48 vide a pay order dated 11-10-2000. The plaintiff was in default in the payment of gas bills which stood at Taka 17,69,974.86 as in March, 2001. Protecting the loss of Government revenue and to save itself, the defendant Titas Gas had no option but to snap the gas connection. ..Category: Civil Law | Date: | Hits: 151
Gurvinder Singh Vs. Secretary, Ministry of Finance and others, 1992, 21 CLC (HCD)
....ssued by 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, ...... High Court Division (Special Original Jurisdiction) Present: Anwarul Haque Chowdhury J KM Hasan J Gurvinder Singh…………..Petitioner Vs. Secretary, Ministry of Finance and others…………..Respondents. Judgment July 8, 1992. Lawyers Involved: Masood R ......Commissioner of Tax. Therefore, the embargo is not an absolute one but can be lifted if the commissioner would be satisfied that the tax would be assessed finally and would be paid causing no loss of revenue and this would be the position in law under section 107 of the Income-Tax Ordinance. Thus, q..Category: Fiscal/Taxation Law | Date: | Hits: 98
Progoti General Insurance Co. Ltd. Vs. Commissioner of Taxes, 2000, 29 CLC (HCD)
....1) by the Taxes Appellate Tribunal, Bangladesh Bench-2, Dhaka. 2. The assessee-petitioner carried on business of General Insurance and in the assessment year 1990-91 it was assessed on an estimate income of Taka 1,98,18,176.00 against the income return of Taka 1,65,75,17.00. While computing the i......€¦..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: AFM Ferojuddin Bhuiyan, Advocate—For the Ap......ormulated by us in the negative and in favour of the assessee petitioner. There will be no order of cost. Ed. This Case is also Reported in: 53 DLR (HCD) (2001) 424, 53 DLR (HCD) (2001) 531. ..Category: Fiscal/Taxation Law | Date: | Hits: 104
Sogra Begum Vs. Commissioner of Taxes, 2000, 29 CLC (HCD)
....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 for the assessment year l987-88 and being aggrieved by the aforesaid ass......tation Act, for condonation of delay of 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......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
....ondent.
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. T......Ed.
This case is also Reported in: 52 DLR (2000) 484....... income, profits and gain of the applicant cannot be computed in accordance with the method of accounts employed by the assessee company. The learned Advocate further submits that it is only when the revenue is of opinion that the method of accounting employed by the assessee does not reflect the tr..
Category: Fiscal/Taxation Law | Date: | Hits: 101
Hossain Khan (Md.) and others Vs. Government of Bangladesh & others, 2001, 30 CLC (HCD)
....Rule No. 250(FM) of 2001 is also made absolute. Having regard to the facts and circumstances of the case we make no order as to costs. Ed. This Case is also Reported in: 55 DLR (2003) 264. ......his Case is also Reported in: 55 DLR (2003) 264. ......Rule No. 250(FM) of 2001 is also made absolute. Having regard to the facts and circumstances of the case we make no order as to costs. Ed. This Case is also Reported in: 55 DLR (2003) 264. ..Category: Property Law | Date: | Hits: 95
Mati Lal Karmakar and Another Vs. Kalandar Talukder and another, 1998, 27 CLC (HCD)
....eason to interfere with the judgments and decree of the Courts below. In the result, the Rule is discharged without any order as to costs. Ed. This Case is also Reported in: 52 DLR (2000) 390.......der as to costs. Ed. This Case is also Reported in: 52 DLR (2000) 390.......uit land along with other land and put her in possession. Shahi Bala by registered deed dated 19-8-77 transferred the suit land to the plaintiffs. Thereafter the plaintiffs mutated their names in the revenue record and paid rent. The defendants threatened to dispossess the plaintiffs and they attemp..Category: Property Law | Date: | Hits: 64
Habibur Rahman Mollah (Ex-Member of Parliament, Dhaka-4) Vs. State, 2009, 38 CLC (AD)
....er Memo No. Dudak/103-2007(Anu-2)/3152 dated 29.05.2007 subÂmitted 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(2)727(1) o......….…….Petitioner Vs. The State, repreÂsented by the Deputy Commissioner, Dhaka………….Respondent Order January 25, 2009. Lawyers Involved: Rafique-ul Huq, Senior Advocate and Ajmalul Hossain, Q.C. Senior Advocate instructed by A.K.M. Shahidul Huq, Advocate-on-Record-For ......larged on bail to the satisfacÂtion of the Chief Metropolitan Magistrate, Dhaka on furnishing bail bond for a periÂod of (6) six months. Ed. This Case is also Reported in: VIII ADC (2011) 63. ..Category: Anti-Corruption Laws | Date: | Hits: 120
Md. Raisuddin Biswas and others Vs. Md. Mazed Ali, 2009, 38 CLC (AD)
.... be sustained and accordÂingly those are set aside. Both the appeals are allowed without any order as to costs. End. This Case is also Reported in: VIII ADC (2011) 1, 16 MLR (AD) (2011) 261. ...... 1, 16 MLR (AD) (2011) 261. ......which is a mango garden, gifted the same to him by Deed of Heba-bil-Ewaz No. 21065 dated 21.4.1975 and the possession of the suit land was also delivered to him and he, after mutating his name in the revenue records, had been paying rents and that while his mother was alive his father marÂried Bera..Category: Property Law | Date: | Hits: 109
Tarique Rahman Vs. Government of Bangladesh, 2011, 40 CLC (AD)
....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. ...... ABM Khairul Haque CJ Md. Muzammel Hossain J SK Sinha J Tarique Rahman................Petitioner Vs. Government of Bangladesh, represented by the Secretary, Ministry of Law, Justice and Parliamentary Affairs, Bangladesh Secretariat, Ramna, Dhaka and others.......Respondents Judg......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)
....t the holding 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 bec......iction) Present: ABM Khairul Haque J Md. Miftahuddin Chowdhury J Razia Sultana……………………………………………….………Petitioner Vs. Government of Bangladesh and others …………….Respondents Judgment March 1, 2004. Cases Referred to- Buxly ......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
Hasna Banu Vs. Bangladesh and others, 2004, 33 CLC (HCD)
....d at the time of issue of the Rule on 9‑3‑1997 is hereby recalled and vacated. Send down the record at once. Communicate at once. Ed. This Case is also Reported in: 56 DLR (2004) 344. ......t High Court Division (Civil Revisional Jurisdiction) Present: Abdur Rashid J SAB Mahmudul Huq J Hasna Banu……………………………………Petitioner Vs. Bangladesh and others ………………..Opposite Parties Judgment May 8, 2004. Case Referred To- ......d at the time of issue of the Rule on 9‑3‑1997 is hereby recalled and vacated. Send down the record at once. Communicate at once. Ed. This Case is also Reported in: 56 DLR (2004) 344. ..Category: Property Law | Date: | Hits: 76
Ali Akbar (Md) and others Vs. Sakina Begum and others, 2002, 31 CLC (HCD)
....any account or share. As daughters, they were entitled to the 22/5th share of the property and there was every chance of success in the suit. At the end of the suit, they would get nothing out of the income of the suit property unless a receiver was appointed for collection of rents and profits of t...... This Case is also Reported in: 56 DLR (HCD) (2004) 303. ......der of stay is recalled. Learned Joint District Judge is directed to proceed with the Suit, expeditiously, Communicate at once. Ed. This Case is also Reported in: 56 DLR (HCD) (2004) 303. ..Category: Property Law | Date: | Hits: 69
....without any lawful authority and is of no legal effect. In the facts and circumstances of the case, there will be no order as to costs.
Ed.
This Case is also Reported in: 51 DLR (HCD) (1999) 183.......rt Division
(Special Original Jurisdiction)
Present:
Md. Ruhul Amin J
Bijan Kumar Das J
Abarak Ali…………………… Petitioner
Vs.
Shefaul Karim, Assistant Commissioner, (Land) Jagannathpur, District Sunamganj …… Respondent
Judgment
August 11, 1998.
Lawyers ...... purchase they are holding and possessing the said land. It has been also stated that since the petitioner and his brother were residing in the United Kingdom they could not mutate their names in the revenue records earlier and subsequently they mutated their names in respect of the aforesaid purcha..
Category: Property Law | Date: | Hits: 172
Chitta Ranjan Das @ Chitta Ranjan Sinha Vs. Shashi Mohan Das and another, 2004, 33 CLC (HCD)
....s is an old pending case, the learned Senior Special Judge, Sunamganj is directed to make disposal of the case expeditiously. Ed. This Case is also Reported in: 56 DLR (HCD) (2004) 276. ...... Present: Khondker Musa Khaled J Salma Masud Chowdhury J Chitta Ranjan Das @ Chitta Ranjan Sinha………………………….Petitioner Vs. Shashi Mohan Das and another……………………………………………0pposite Parties Judgment ......Civil Court, Revenue Court or Criminal Court, the interpretation of the meaning of such Court by the subsequent decisions of the High Court Division and as well as Appellate Division do not recognise revenue officer dealing with mutation proceeding as a "Court under the said provision. On perusal of..Category: Criminal Law | Date: | Hits: 42
M/S. OK International Vs. Commissioner of Customs & others, 2009, 38 CLC (AD)
....sed. However the authority concerned may consider to give benefit if any to the appellant under the registration scheme. This Case is also Reported in: 16 MLR (AD) (2011) 83, 63 DLR (AD) (2011) 122.......009. Lawyers Involved: A. F. Hassan Arif, Senior Advocate, instructed by Mvi. Md. Wahidullah, Advocate-on-Record- For the Appellant (In all cases) Mrs. Naima Haider, Deputy Attorney General and Mrs. Nahida Yesmin, Deputy Attorney General instructed by B. Hossain, Advocate-on-Record-For the......sed. However the authority concerned may consider to give benefit if any to the appellant under the registration scheme. This Case is also Reported in: 16 MLR (AD) (2011) 83, 63 DLR (AD) (2011) 122...Category: Fiscal/Taxation Law | Date: | Hits: 86
Salahuddin Talukder (Md) Vs. Government of the People's Republic of Bangladesh, 2002, 31 CLC (HCD)
....r, Appraiser and others so far relates to the petitioner is hereby declared to have been passed without any lawful authority. Ed. This Case is also Reported in: 56 DLR (HCD) (2004) 161. ........Petitioner Vs. Government of the People's Republic of Bangladesh.................Respondent Judgment April 16, 2002. Cases Referred to- Azizul Haque Sikder and others Vs. Collector of Customs, Chittagong and others 49 DLR (AD) 172; Mujibur Rahman Vs. Gover......, Preventive Officer and Appraiser are of equal scale of pay and there is no bar to transfer them from one post to another for better and efficient management of the Department for collection of more revenue. That the impugned Act has been made on bona fide ground for public interest to meet the exi..Category: Employment/Service Law | Date: | Hits: 116
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