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Onil Kuar Podder and others Vs. Mostafa Unuch, 2014, 43 CLC (HCD)
....aside. Pre-emption Title Suit No. 47 of 2007 is dismissed. Send down the lower court records at once. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 302 ...... follows:- "The language of the Regulations considered by the Calcutta and Allahabad High Courts is somewhat different. Mahmood J. In Gobind Dayal Vs. Inayatullah went to the length of holding that the law of pre-emption is a religious usage or institution within the meaning of sectio..Category: Property Law | Date: 15 Sep, 2014 | Hits: 8
Hosaf International Limited Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....d in negative and in favour of the Assessee-applicant. However, there shall be no order as to cost. Md. Emdadul Haque Azad, J: I agree. Ed. This Case is also Reported in: ......in supplying business of electrical goods to the consumers in the domestic areana and it derives income from the commission amount of such supply. The Assessee-applicant is a regular income tax payer holding TIN. 212-200-7103/Co.-21, who in course of period submitted its income tax return for the as..Category: Fiscal/Taxation Law | Date: 10 Sep, 2014 | Hits: 0
....
Vs.
Sharifun Nessa and others………………Respondents
Judgment
September 9, 2014.
Result:
The appeal is disposed of.
Leasing out the disputed land to the respondents or their legal representatives at present market price subject to p......sentatives, as the case may be, within 6(six) months from the date of receipt of a copy of the judgment.
Ed.
This Case is also Reported in: 66 DLR (AD) (2014) 274.
..
Category: Property Law | Date: 9 Sep, 2014 | Hits: 21
Bank Al-Falah Limited Vs. The Commissioner of Taxes, 2014, 43 CLC (HCD)
....sment year 2008-2009 of the Assessee-applicant company bank. However, there shall be no order as to cost. Md. Emdadul Haque Azad, J: I agree. Ed. This Case is also Reported in: ...... asserted in the Income Tax Reference Application that the Assessee-applicant company is a bank, having its Head Office at Pakistan, is operating business in Bangladesh and a regular income tax payee holding TIN. 106-200-1599/LTU. In course of time the Assessee-applicant filed its income tax return ..Category: Fiscal/Taxation Law | Date: 8 Sep, 2014 | Hits: 0
Asset Developments & Holdings Ltd. vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....nt, are answered in negative and in favour of the Assessee-applicant. However, there shall be no order as to cost. Md. Emdadul Haque Azad, J: Ed. This Case is also Reported in: ......essee-applicant is a private limited company engaged in the business of construction of apartments for sell, wherefrom the company derives income. The Assessee-applicant is a regular income tax payer holding TIN. 269-200-1862/Sha-49. The Assessee-applicant submitted its income tax return for the ass..Category: Fiscal/Taxation Law | Date: 7 Sep, 2014 | Hits: 5
Dr. Poly Dam Vs. Deputy Commissioner of Taxes, 2014, 43 CLC (HCD)
....ssued without lawful authority having no legal implication. However, there shall be no order as to costs. Md. Emdadul Haque Azad, J: I agree. Ed. This Case is also Reported in: ...... Poly Dam is a medical physician by profession and now employed as Registrar, Neonatology Department of Rajshahi Medical College and Hospital who is a regular income tax payee as individual assessee, holding TIN. 447-102-7320/Circle-13/Salary,Taxes Zone-Rajshahi who submitted its income tax return f..Category: Fiscal/Taxation Law | Date: 4 Sep, 2014 | Hits: 1
....f is available to a person who is in possession. The court may inquire incidentally into the respective claims of the parties to the suit for determining whether the plaintiff is in possession of the disputed property and are entitled to the specific relief of permanent injunction. 42 DLR (AD) case ......hy;structions were made by Fazil Mia. Fazil Mia along with family lived in the said homestead. Fazil Mia died, leaving 4 sons, plaintiff Nos. 1-4, 5-6 as daughters and 7 as wife. Later on, Pourashava holding was opened in the name of plaintiff Nos. 1-4 and 5-7. They regularly paid taxes and got rece..
Category: Limitation Law, Property Law | Date: 4 Sep, 2014 | Hits: 6
Subarna Garments Limited Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....answered in negative and in favour of the Assessee-applicant. However, there shall be no order as to cost. Md. Emdadul Haque Azad, J: I agree. Ed. This Case is also Reported in: ...... without any legal basis. 2. It has been asserted in the Income Tax Reference Application that the Assessee-applicant is a export oriented garments industry, which is a regular income tax payee, holding TIN. 340-200-3996, who submitted its income tax return for the assessment year 2001-2002, di..Category: Fiscal/Taxation Law | Date: 3 Sep, 2014 | Hits: 1
Shah Monzurul Hoque Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....section 82BB of the Income Tax Ordinance 1984 in-to-to. 14. However, there shall be no order as to costs. Md. Emdadul Haque Azad, J: I agree. Ed. This Case is also Reported in: ......d audit upon the said return. Thereafter, if the DCT concern considers to proceed for further assessment, he may do so within the purview of section 83 or 84, as the case may be, of the Ordinance. So holding of an audit by the DCT is a mandatory requirement before making fresh assessment of the retu..Category: Fiscal/Taxation Law | Date: 1 Sep, 2014 | Hits: 0
Yunus (Md.) Vs. State & another, 2014, 43 CLC (HCD)
....terials prima-facie disclose the offences against the accused-petitioner and others under sections 409/109 of the Penal Code and that the allegations brought the accused-petitioner and others are the disputed questions of fact, and that this Court sitting in a jurisdiction under section 561A of the ......rder. It may be mentioned that the accused-petitioner received money amounting to Taka 40, 38,779, but the construction work was not completed within that period. The investigating officer after holding investigation submitted charge-sheet against the accused-petitioner and others under section..Category: Criminal Law, Procedural Law | Date: 13 Aug, 2014 | Hits: 8
State Vs. Robin, 2014, 43 CLC (AD)
.... with law. The accused respondent Robin be enlarged on bail to the satisfaction of the trial Court till conclusion of the trial. Ed. This Case is also Reported in: 66 DLR (AD) (2014) 272. ......troverted in any way and hence the trial Court rightly convicted and sentenced the accused respondent and the High Court Division has seriously erred in quashing the conviction and sentence holding that the case was one of no legal evidence. He pointed out that the High Court Division righ..Category: Criminal Law, Women and Children | Date: 24 Jul, 2014 | Hits: 16
....
Result:
The appeal succeeds.
Disputed Questions of Fact and Jurisdiction of High Court Division
Classification of imported goods and assessment thereon by the Customs Authority are disputed questions of fact which could not be resolved in the writ jurisdiction.
The High court......resulting in Civil Appeal No.252 of 2003.
7. Mr. SM Moniruzzaman, learned Deputy Attorney-General, appearing on behalf of the appellants, submits that the High Court Division erred in law in not holding that classification of the imported goods is a disputed question of fact which cannot b..
Category: Constitutional Law, Fiscal/Taxation Law | Date: 22 Jul, 2014 | Hits: 6
Union Capital Limited Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....d in negative and in favour of the Assessee-applicant. However, there shall be no order as to cost. Md. Emdadul Haque Azad J.— I agree. Ed. This Case is also Reported in: ...... Whether, in the facts and on the circumstances of the case, the Tribunal under section 159(2)/28(3)/35(2) read with FID Circular No. 8 dated 3.8.2002 and section 35(3) was justified, in upholding the addition of unrealized doubtful interest transferred to “interest suspense account..Category: Fiscal/Taxation Law | Date: 21 Jul, 2014 | Hits: 3
Md. Jafar Ullah Vs. Bangladesh, 2014, 43 CLC (HCD)
.... given is hereby vacated. Communicate copies of this judgment to the respondents at once. Md. Badruzzaman J.- I agree. Ed.66 This Case is also Reported in: DLR (2014) (HCD) 380 ......g moneys, securities for money, and articles of value used or intended to be used for the purpose of gaming as contemplated in section 6 of the Public Gambling Act,1867. f) There is no scope for holding cultural programs for public amusement as sought to be done by the petitioner save as provid..Category: Others | Date: 28 Jun, 2014 | Hits: 91
Motiur Rahman and others Vs. Siddika Begum and Others, 2014, 43 CLC (HCD)
....espondent Nos. 29-33 dispossessed her during the period of 13-8-2009 to 12-9-2009 and, as such, applied for directing the defendant-respondent Nos. 29-33 to remove their construction made in the disputed land where the respondent-opposite party Nos. 29-33 have constructed semi-pucca buildi......ur of any party to the exchange as no valid title could be created on the basis of an oral exchange and thereby making a cloud, instead of disallowing the application for temporary injunction in holding that Helal Uddin and Tobarak Hossain filed Other Suit No. 31 of 1964 for declaration of..Category: Procedural Law | Date: 16 Jun, 2014 | Hits: 0
Khandker Abul Hashem Vs. The Commissioner of Taxes, 2014, 43 CLC (HCD)
....e Tribunal in second appeal for the above mentioned assessment year 1999-2000. We have also studied the decisions as referred to by the learned Advocate for the assessee-applicant. 15. It is not disputed that the assessee submitted its income tax return for the above mentioned assessment year u...... made under Muslim law and whether it is right to impart Income Tax law prima-facie over Muslim law? III. Whether, in the facts and on the circumstances of the case, the Tribunal is judicious in holding the opinion that the DCT in law, by changing its opinion, to reconsider the issue once had b..Category: Fiscal/Taxation Law | Date: 9 Jun, 2014 | Hits: 3
Khandker Abul Hashem Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....nd appeal for the above mentioned assessment year 1999-2000. We have also studied the decisions as referred to by the learned Advocate for the assessee-applicant. 15. It is not disputed that the assessee submitted its income tax return for the above mentioned assessment year u...... made under Muslim law and whether it is right to impart Income Tax law prima-facie over Muslim law? III. Whether, in the facts and on the circumstances of the case, the Tribunal is judicious in holding the opinion that the DCT in law, by changing its opinion, to reconsider the issue once had b..Category: Fiscal/Taxation Law | Date: 9 Jun, 2014 | Hits: 5
Shahin Reza (Md.) Vs. Nasiruddin Howlader and others, 2014, 43 CLC (AD)
.... and findings given by Nazmun Ara Sultana, J. Order of Court This appeal is dismissed by majority decision. Ed. This Case is also Reported in: 67 DLR (AD) (2015) 243 ......160 of the Bengal Tenancy Act. 41. Section 167 of the Bengal Tenancy Act deals with annulment of incumbrances. Sub-section 4 of section 167 runs as follows: "(4) when a tenure, of holding is sold in execution of a decree or a certificate signed under the Bengal Public Demands Rec..Category: Limitation Law, Property Law | Date: 5 Jun, 2014 | Hits: 11
....ngladesh is directed to take necessary steps under section 16(2) of the Income Tax Ordinance, 1984.
S. H. Md. Nurul Huda Jaigirdar J. - I agree.
This Case is also Reported in:
......ce treating the receipt of cash asset by way gift within the meaning of “Whether convertible into money or not?”
3. The assessee-applicant I.M. Reazul Hasan is a public servant holding the post of Deputy Engineer, POUR Sub-Division, POUBD having tax payer identification (TIN) ..
Category: Fiscal/Taxation Law | Date: 4 Jun, 2014 | Hits: 5
Shafiqul Islam Vs. Bangladesh Bank and others, 2014, 43 CLC (HCD)
....stay granted earlier by this Court at the time of issuance of the said rules, thus, stand recalled and vacated Communicate this. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 270 ......Petition No. 10472 of 2012, we should discuss the same in detail for reaching a proper decision. 13. As stated earlier, the petitioner in Writ Petition No.10472 of 2012 was the Managing Director holding less than 10% shares in the company and executed personal guarantee to secure the credi..Category: Banking Law, Company Law | Date: 1 Jun, 2014 | Hits: 11
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