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Intekhab Ahmed Khan Vs. Sabbir Ahmed Chowdhury, 2014, 43 CLC (AD)
....9. Three months prior to the end of the tenancy, that is, on 1-3-1999 notice for vacating the suit premises with the expiry of the tenancy on 30-9-1999 was served upon the defendant requesting him to hand over vacant possession in terms of the agreement. In spite of receiving the notice on 21-4-2009......he suit premises for bona fide requirement and (III) if the tenant denies the title of the landlord. Even after expiry of the tenure of lease, the tenancy may continue as tenancy by holding over and the tenant is liable to be evicted only on above mentioned grounds……… ......dgment delivered by the High Court Division is set-aside and the judgment and decree passed by the trial Court is hereby restored. Ed. This Case is also Reported in: 67 DLR (AD) (2015) 2. ..Category: Tenancy Law | Date: 17 Sep, 2014 | Hits: 6
Fidelity Assets and Securities Co. Ltd. Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....herefore, the question formulated by the Assessee-applicant is required to be answered in negative and in favour of the Assessee-applicant. Arguments of the Taxes department 9. On the other hand the learned Assistant Attorney General Mr. Saikat Basu argued that the question of applicabilit......he question of applicability of section 32(7) of the Income Tax Ordinance 1984 in the case of the Assessee-applicant, differed in opinion for which the said applicant went to the third Bench presided over by the learned Member Mr. Ashraf Uddin Ahmed, who concurred with the earlier decision made by t......nswered 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: ..Category: Fiscal/Taxation Law | Date: 16 Sep, 2014 | Hits: 0
Onil Kuar Podder and others Vs. Mostafa Unuch, 2014, 43 CLC (HCD)
....uld not invoke the provision of Muhammadan Law their purchase cannot be defeated by taking shelter of Muhammadan Law…(28 & 29) Case Referred to- Maslik Hussain Vs. Lala Ram Chand, 22 DLR (SC) 275; Ramrutun Singh Vs. Chunder Naraen Rai (1) (ISDA Rcp.1); Zamir Husain Vs. Davl......mmadans can claim benefit of the law of pre-emption under Muhammadan Law but the Hindu purchaser cannot claim the benefit of that law. In 1885 there was no corresponding statutory law governing the field of pre-emption and at that time pre-emption was governed as per provision of Muha......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 ..Category: Property Law | Date: 15 Sep, 2014 | Hits: 8
Enamul Hoque Chowdhury Vs. Deputy Commissioner of Taxes, 2014, 43 CLC (HCD)
....al Board of Revenue reported in 59 DLR(2007) 213 and also by this Bench in the case of Dr. Mohammed Moniruzzaman Vs. The National Board of Revenue in Writ Petition 3460 of 2011. 12. On the other hand the learned Assistant Attorney General Mr. Saikat Basu, appearing on behalf of the Taxes Depart......(34) of the Income Tax Ordinance 1984 the aforesaid definition of income does not indicate that a liability by way of bank loan can be treated as an income of any person liable to pay income tax. Moreover, the provision of section 19(21) of the Income Tax Ordinance 1984 indicates that the status of ......ssued without lawful authority having no legal implication. However, there shall be no order as to costs. Md. Emdadul Hoque Azad, J: I agree. Ed. This Case is also Reported in: ..Category: Fiscal/Taxation Law | Date: 14 Sep, 2014 | Hits: 0
Hosaf International Limited Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....ppellate authority mechanically and erroneously considered the matter for which the question No. 1 is required to be answered in negative and in favour of the assessee-applicant. 8. On the other hand the learned Assistant Attorney General Mr. Shaikat Basu argued that the DCT concern since serve...... amount and the same was certified by the said authority accordingly. The said document was submitted to the DCT concern who deliberately abstained from considering the same with ulterior motive. Moreover the DCT concern did not specifically directed the assessee applicant to file such document, if ......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: ..Category: Fiscal/Taxation Law | Date: 10 Sep, 2014 | Hits: 0
....sses of acquisition had been completed and, as such, the impugned judgment should be set aside.
9. Mr. Md. Badruddoza, learned Advocate, appearing on behalf of the respondents, on the other hand, submits that a portion of land acquired under the LA Case No.120/1960-61 had already been retu......: 66 DLR (AD) (2014) 274.
......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.
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Category: Property Law | Date: 9 Sep, 2014 | Hits: 21
Bank Al-Falah Limited Vs. The Commissioner of Taxes, 2014, 43 CLC (HCD)
....us Application No. 17 of 2010-2011, which having prejudiced the Assessee-applicant, it filed the instant Income Tax Reference Application. Arguments of the Taxes Department: 9. On the other hand the learned Assistant Attorney General Mr. Saikat Basu, while taken this court through the prov......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: ......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: ..Category: Fiscal/Taxation Law | Date: 8 Sep, 2014 | Hits: 0
Asset Developments & Holdings Ltd. vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....ppellate authority and as such the questions raised herein are required to be answered in negative and in favour of the assessee-applicant. Argument of the Taxes department 18. On the other hand the learned Assistant Attorney General Mr. Shaikat Basu argued that since the DCT concern admit......sion of evidence in support of the accounts the true and correct income of the Assessee-applicant cannot be deduced from the method of accounting, as regularly employed by the Assessee-applicant. Moreover since the notice under section 79 of the Income Tax Ordinance 1984 is being issued before the h......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: ..Category: Fiscal/Taxation Law | Date: 7 Sep, 2014 | Hits: 5
....eafter……..... (15)
Resignation tendered by a government official can be withdrawn before it is accepted by the competent authority....... (16)
Cases Referred to-
Jagdish Chandra Vs.Commissioner of Transport (1982) 1 Serv. LJ 422 (HP); Jairam Vs. Union of India, 1954 (SC)......s Case is also Reported in: 66 DLR (AD) (2014) 279.
......Division, we do not find any substance in this civil petition for leave to appeal. Accordingly, this petition is dismissed.
Ed.
This Case is also Reported in: 66 DLR (AD) (2014) 279.
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Category: Administrative Law | Date: 7 Sep, 2014 | Hits: 20
Dr. Poly Dam Vs. Deputy Commissioner of Taxes, 2014, 43 CLC (HCD)
....ourt as to non-applicability of provision of section 93 against the deemed finalization of tax liability shall be applicable to this case. Arguments of the Taxes department: 7. On the other hand the learned Assistant Attorney General Ms. Nasrin Parvin, appearing on behalf of the Taxes Depa......rom tax; or (b) does not have receipt of Gift; or (c) does not have loan other than from a bank or financial institution; or (d)sum of accretion of net wealth and shown expenditure is covered by the income. 12. The issue as to whether the provision of section 93 of the Income Tax......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: ..Category: Fiscal/Taxation Law | Date: 4 Sep, 2014 | Hits: 1
....fendant No. 1 in its written statement is that the land was acquired in 1920 for defendant No. 2 for installing PTI. Public Works Department of Government constructed a building and the same was handed over to Primary Teacher Institution, PTI, on 28-1-1975 as per Government rules and regulation......n Vs. Abdul Hasem Hawlader, 2 XP 81; Administrative Officer, Housing Settlement, Chittagong Vs. Abdur Rashid Chowdhury, 63 DLR 479; Abdul Kader Bhuiyan and 17 others Vs. Secretary, Ministry of Land, Government of the People's Republic of Bangladesh, 61 DLR (AD) 28; Abdul Karim Vs. Bangladesh 51 ...... Rule No.364(R) of 2007 (Violation) is disposed of.
Send down the lower court records. Communicate this order at once.
Ed.
This Case is also Reported in: 67 DLR (HCD) (2015) 42.
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Category: Limitation Law, Property Law | Date: 4 Sep, 2014 | Hits: 6
Subarna Garments Limited Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....der of the DCT concern and therefore the question as has been formulated by the Assessee-applicant is required to be answered in negative and in favour of the Assessee-applicant. 9. On the other hand the learned Assistant Attorney General Ms. Nasrin Parvin, argued that the tribunal is empowered......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: ......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: ..Category: Fiscal/Taxation Law | Date: 3 Sep, 2014 | Hits: 1
Shah Monzurul Hoque Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....nterfered with by the two lower appellate authorities, which having been failed, this court will definitely consider the same and opine as to the nullity of the assessment order. 6. On the other hand the learned Assistant Attorney General Mr. Saikat Basu relied on the statement made in paragrap......rom tax; or (b) does not have receipt of Gift; or (c) does not have loan other than from a bank or financial institution; or (d)sum of accretion of net wealth and shown expenditure is covered by the income. (4) No question as to the source of investment made by a new assessee der......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: ..Category: Fiscal/Taxation Law | Date: 1 Sep, 2014 | Hits: 0
Yunus (Md.) Vs. State & another, 2014, 43 CLC (HCD)
....41; Md. Matiur Rahman Vs. State, 19 BLD 607 = 4 BLC 375; Golam (Md.) Abdul Awal Sarkar Vs. State, 49 DLR 95; Abul Basher Vs. State, 47 DIJR 521; Abdul All Vs. State, 30 DLR (SC) 58; Taslima Khatoon Chhanda Vs. State, 17 BLC 277; Lutfar Rahman Vs. State, 25 DLR (AD)101; Md. Moslem Uddin Vs. State, 10......the case even after conclusion of trial if it is necessary to prevent the abuse of the Court or otherwise to secure ends of justice…(16) Contractor as an Agent from Any Department Of The Government is also an Entrustment with Property— Criminal breach of trust by agent&md...... Let the lower Court's record along with a copy of this judgment be sent down to the concerned Court below at once. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 97 ..Category: Criminal Law, Procedural Law | Date: 13 Aug, 2014 | Hits: 8
Peoples Insurance Company Limited Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....d to claim any deduction (which would depend upon whether the amount received as such allowances were within the prescribed limit or not) had relevance to the question of taxability of the amounts in hands of the assessee company. Therefore, the amounts paid by the assessee company to its employed a......ough the assessment order and the audit report in Income Tax Reference Application No.453 of 2013 and Income Tax Reference Application No. 454 of 2013 argued that the management expenses having been covered by the provision of section 43 of the Insurance Act 1938 has been wrongly considered by the a......n opinion from this court; A) Whether on the facts and circumstances of the case the appellate tribunal, Appellate Commissioner of Taxes and Deputy Commissioner of Taxes can disallow any item of management expenditure actually incurred by the assessee General Insurance Company for the purpose o..Category: Fiscal/Taxation Law | Date: 24 Jul, 2014 | Hits: 0
Haji Mohammad Ali vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....ng no other alternative the Assessee-applicant was compelled to make a payment on 10.2.2011 amounting to Tk. 50,00,000.00 in his account and Tk. 25,00,000.00 in the account of his wife as due tax and handing over the Pay Order to the said officer Mr. Sarwar Hossain Chowdhury of the Central Intellige......her alternative the Assessee-applicant was compelled to make a payment on 10.2.2011 amounting to Tk. 50,00,000.00 in his account and Tk. 25,00,000.00 in the account of his wife as due tax and handing over the Pay Order to the said officer Mr. Sarwar Hossain Chowdhury of the Central Intelligence Cell......e answered in negative and in favour of the Assessee-applicant. However, there shall be no order as costs. Md. Emdadul Haque Azad J: I agree. Ed. This Case is also Reported in: ..Category: Fiscal/Taxation Law | Date: 24 Jul, 2014 | Hits: 0
J.S.M. Glass Industries Limited Vs. Deputy Commissioner of Taxes, 2014, 43 CLC (HCD)
....nce of being penalized for such non deduction as was threatened by the DCT concern illegally. Therefore, such payment by the assessee-writ petitioner practically became a double payment, in the hands of the taxes department, of the same tax, since the tax department shall get tax from the earl...... in the system that the gas company supplied the printed bill form to the consumer and the consumer upon getting the gas bill submits the same to the designated bank along with the amount to the bank over the counter and that being the payment to the bank and not direct to the gas company, the later......at their end, supplied by the Assessee-writ petitioner. However, there shall be no order as to cost. Md. Emdadul Haque Azad, J: I agree. Ed. This Case is also Reported in: ..Category: Fiscal/Taxation Law | Date: 23 Jul, 2014 | Hits: 0
....levies showing the assessable duty at 15% ad velorem claiming the goods imported, to be of kind as described in 'Others in clauses (II) against HS Code 0712.10. The customs authority on the other hand treated the imported goods as Dunpeas (Motor dal) in clause (1) against HS Code 0713.10 and the......sp;
Ed.
This Case is also Reported in: 20 BLC (AD) (2015) 64.
......sp;
Ed.
This Case is also Reported in: 20 BLC (AD) (2015) 64.
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Category: Constitutional Law, Fiscal/Taxation Law | Date: 22 Jul, 2014 | Hits: 6
Union Capital Limited Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....y and accordingly the addition of the amount shown in the suspense account as a deemed interest income is required to be deducted from the total income of the Assessee-applicant. 9. On the other hand the learned Assistant Attorney General Ms. Nasrin Parvin, while taken this court through the pr...... assessee. But whether a deemed income, from a bad debt of a financial institution, could be treated as accrued to it is a question to be decided by this court in this matter. A bad debt becomes irrecoverable, so long it is recovered by way of legal process and therefore a debt when becomes irrecove......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: ..Category: Fiscal/Taxation Law | Date: 21 Jul, 2014 | Hits: 3
Md. Jafar Ullah Vs. Bangladesh, 2014, 43 CLC (HCD)
....or for that matter any other club or organization in permitting any person to be involved in indoor games coming within the meaning of gambling. 6. Mr. Motahar Hossain, learned DAG, on the other hand submits that the games organized and offered by the petitioner to be played in his club premise...... the Public Gambling Act, 1867. Since there is element of lottery in the games they are also punishable under Section 294A of the Penal Code. He referred to a circular dated 13.10.1998 issued by the Government asking the local administration to take steps against lottery offered by various trading h......sing common gaming-house; b) being owner or occupier of common gaming-house willfully permitting the same to be opened, occupied, used or kept by any other person; c) having been in care or management of or being engaged to assist the conducting of the business of any house, tent, room, sp..Category: Others | Date: 28 Jun, 2014 | Hits: 91
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