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Khandker Abul Hashem Vs. The Commissioner of Taxes, 2014, 43 CLC (HCD)
....e Court of Bangladesh is directed to take steps under section 161(2) of the Income Tax Ordinance, 1984. S.H. Md. Nurul Huda Jaigirdar J. - I agree. Ed. This Case is also Reported in: ......r 1999-2000) 2. The assessee-applicant Khandaker Abul Hasem (shortly, the assessee), is an individual bearing Tax Identification No.180-102-4752. The assessee derives income by letting out house property to tenants. In the assessment year 1999-2000, the assessee submitted its income tax return ..Category: Fiscal/Taxation Law | Date: 9 Jun, 2014 | Hits: 3
Khandker Abul Hashem Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....angladesh is directed to take steps under section 161(2) of the Income Tax Ordinance, 1984. S.H. Md. Nurul Huda Jaigirdar J. - I agree. Ed. This Case is also Reported in: ...... 1999-2000). 2. The assessee-applicant Khandaker Abul Hasem (shortly, the assessee), is an individual bearing Tax Identification No.180-102-4752. The assessee derives income by letting out house property to tenants. In the assessment year 1999-2000, the assessee submitted its income tax return ..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 ......ate Judge, Khulna is fraudulent, inoperative, void and not binding upon the plaintiff and also for further declaration that the enlistment of the suit land in the list of vested and non-resident property is not binding upon the plaintiff and for permanent injunction. 3. The case of the pla..Category: Limitation Law, Property Law | Date: 5 Jun, 2014 | Hits: 11
Shafiqul Islam Vs. Bangladesh Bank and others, 2014, 43 CLC (HCD)
.... credit facilities from Mercantile Bank Limited (respondent No. 5) vide sanction letter dated 6-5-2007. In this transaction as well, the petitioner stood guarantee for the said loan by executing personal guarantee. Russel Lodge obtained further credit facilities from Prime Finance and Investmen......rovisions of a statute lapses with the repeal of the said statute unless it is saved by the repealing statute. In the said referred case of 16 DLR, as decided by the Supreme Court of Pakistan, even a property which was not liable to be requisitioned under the un-amended provision and on the basis of..Category: Banking Law, Company Law | Date: 1 Jun, 2014 | Hits: 11
Amena Meher Vs. Md. Abdul Kader and others, 2014, 43 CLC (HCD)
..... The office is directed to communicate this order to the Joint District Judge, 2nd Court, Pabna for compliance. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 61 ......record including the impugned order submits that the learned Joint District Judge while refusing the appointment of receiver did not apply his judicial mind to the essential element as to whether the property involved therein can be protected and preserved without appointing of a receiver or not, in..Category: Civil Law, Procedural Law | Date: 19 May, 2014 | Hits: 3
Category: Fiscal/Taxation Law | Date: 14 May, 2014 | Hits: 9
Bangladesh Rural Advancement Committee (BRAC) Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....esh, is to take necessary steps under section 161(2) of the Income Tax Ordinance, 1984. S. H. Md. Nurul Huda Jaigirdar J. - I agree. This Case is also Reported in: ......the Sixth Schedule of the Ordinance by Finance Act, 1999 (the Act, 1999) all income accruing to the trust or other legal obligation except donation received for charitable purposes, income from house property and income from micro credit program are liable to taxation and thus, affirmed the order of..Category: Fiscal/Taxation Law | Date: 14 May, 2014 | Hits: 3
Bangladesh Rural Advancement Committee (BRAC) VS. The Commissioner of Taxes, 2014, 43 CLC (HCD)
.... Bangladesh is directed to take necessary steps under section 161(2) of the Income Tax Ordinance, 1984. S. H. Md. Nurul Huda Jaigirdar J.- I agree. Ed. This case is also Reported in: ......r to other questions. The Income Tax Ordinance, 1948 (Ordinance No. XXXVI of 1984) Paragraph 1(1), Part-A of the Schedule In the relevant assessment year, any income derived from house property held under trust or other legal obligation or from operation of micro credit program by suc..Category: Fiscal/Taxation Law | Date: 12 May, 2014 | Hits: 5
Nurul Hoq Bhuiyan Vs. Momtazul Islam and others, 2014, 43 CLC (HCD)
....he Court and has been marked as exhibit-Kha, but it has not been properly taken into evidence; that the D.W.1 who has produced this certified copy of the alleged partition deed dated 16-5-1935 had no personal knowledge about this alleged partition deed and she also did not state anything from whose ......huiyan, Ali Azam and Abdul Aziz Bhuiyan by his 1st wife and other 2 sons, namely, Ibrahim Bhuiyan and Abdul Jabbar Bhuiyan by his 2nd wife. Alimuddin Bhuiyan during his life time distributed his property amongst the aforesaid 7 sons by a registered deed of gift dated 27-10-1911. As per said dee..Category: Property Law | Date: 12 May, 2014 | Hits: 6
Bangladesh Rural Advancement Committee (BRAC) Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....ngladesh is directed to take necessary steps under section 161(2) of the Income Tax Ordinance, 1984. S. H. Md. Nurul Huda Jaigirdar J.- I agree. This Case is also Reported in: ......ss and industrial undertakings and (iii) other sources. The IACT observed that the incomes received from donation are wholly expanded for charitable purposes and not taxable but the income from house property, micro-credit schemes, interest from FDR, debentures and Protirakshya Sanchaya Patras (PSP&..Category: Fiscal/Taxation Law | Date: 12 May, 2014 | Hits: 5
State Vs. Faisal Morshed Khan and another, 2014, 43 CLC (AD)
....ccordingly, both the criminal petitions for leave to appeal are dismissed with the observation made in the body of the judgment. Ed. This Case is also Reported in: 66 DLR (AD) (2014) 236. ......ght) years to be suffered consecutively and imposing a fine of Taka 1,00,000 (one lakh), in default, to suffer rigorous imprisonment for 1(one) year more and confiscating of the respondent's property worth Taka 1,66,13,758.43 to the State. 3. These two criminal petitions for leave to a..Category: Anti-Corruption Laws | Date: 5 May, 2014 | Hits: 8
Md. Abul Bashar Vs. Government of Bangladesh, 2014, 43 CLC (HCD)
....uo; which on their face might seem absolute and arbitrary. 15. It is axiomatic that wider is the discretion greater is the scope for abuse. Public functionaries as human beings are not free from personal bias, beliefs and prejudices to influence their judgments which tend to drive them out of t......constitutional dispensation safeguard against abuse of power is more comprehensive and even wider than the due process clause of American constitution inasmuch it is not confined to life, liberty and property only and encompasses the ‘whole range of human activity and attracted when a person i..Category: Administrative Law, Constitutional Law | Date: 4 May, 2014 | Hits: 5
Category: Employment/Service Law | Date: 4 May, 2014 | Hits: 7
Ayub Hossain Khan (Md.) Vs. Bangladesh and others, 2014, 43 CLC (AD)
....the learned Advocate and his client resorted to clear fraud upon the Court for which they deserve to be reprimanded. Ed. This Case is also Reported in: 66 DLR (AD) (2014) 215. ......hala. 6. The Writ Petition No.4608 of 2009 was structured on the following assertions; By an order dated 23rd March 1987, the Additional Deputy Commissioner (Revenue), Pabna, demised the subject property in favour of the petitioner on an year to year lease, the commencing date being the 1s..Category: Civil Law, Property Law | Date: 4 May, 2014 | Hits: 20
Khan Mohammad Ameer Vs. Atiqur Rahman and others, 2014, 43 CLC (HCD)
....t is directed to proceed with the suit as per law. Send down the lower Court's records at once. Communicate the order. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 2008 ......ticularly described in the schedule to the plaint. 3. The case of the plaintiff, in short, is that: The suit land originally belonged to the then DIT now Rajuk. DIT leased out the suit property in favour of Motiur Rahman Mullick, son of late Abdur Rahman Mullick by 'standard lease..Category: Civil Law, Procedural Law | Date: 30 Apr, 2014 | Hits: 6
Parul Nath and others Vs. State, 2014, 43 CLC (AD)
....urt Division in Criminal Miscellaneous Case No.4296 of 2006 and by this Court in Criminal Appeal No.43 of 2009 stand Accordingly. Ed. This Case is also Reported in: 20 BLC (AD) (2015) 77. ...... the other claimants who deposited those with him as per the seized Registers and report compliance thereof to it within 1(one) month. Section 517 of the Code deals with the disposal of the property seized during investigation. In the Act, 1974, there is no provision as to how the pro..Category: Criminal Law, Property Law | Date: 27 Apr, 2014 | Hits: 8
হোটেল পূর্বাণী ইন্টান্যাশনাল লিমিটেড বনাম কমিশনার অব ট্যাক্সেস, 2014, 43 CLC (HCD)
....ল না। বিচারপতি মোঃ ইমদাদুল হক আজাদ.- আমি একমত হইলাম। Ed. This Case is also Reported in: ......4) Where- a) no method of accounting has been regularly employed, or if the method employed is such that, in the opinion of the Deputy Commissioner of Taxes, the income of the assessee cannot be property deduced therefrom, or b) in any case to which sub-section (2) applies, the assessee fa..Category: Fiscal/Taxation Law | Date: 22 Apr, 2014 | Hits: 4
Nur Mohammad and others Vs. Mosammat Kamla Khatun and others, 2014, 43 CLC (AD)
....ide and the suit is remanded to the trial Court. The trial Court is directed to dispose of the suit as expeditiously as possible. Ed. This Case is also Reported in: 20 BLC (AD) (2015) 205 ......not at all been resolved by the High Court Division as well as by the appellate Court. For mere mistake in the schedule to the plaint, a party should not suffer and should not be deprived of valuable property. 17. Such being the case, we find that the plaintiffs should be given a chance for mak..Category: Civil Law, Procedural Law | Date: 17 Apr, 2014 | Hits: 2
Borun Khatun and others Vs. Md. Hebaj Uddin Pramanik and another, 2014, 43 DLR (HCD)
....on of the suit land till disposal of the appeal. Send down the lower Court records. Communicate this judgment at once. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 58. ......ve pattan of the suit land to Gahar Ali Pramanik and SA khatian No. 320 was published correctly in the name of Gahar Ali. Gahar Ali died leaving two sons, Hebaj Uddin and Afaj Uddin who inherited his property and is possessing the same. RS record primarily recorded the name of plaintiffs but while R..Category: Property Law | Date: 6 Apr, 2014 | Hits: 9
Bibi Joynab Begum Chowdhury and others Vs. Osi Mia alias Osi Mia Sawdagar, 2014, 43 CLC (AD)
....nd fact do not call for interference. Accordingly, this civil petition for leave to appeal is dismissed. Ed. This Case is also Reported in: 66 DLR (AD) (2014) 190. ......9-5-1976 and, as such, the mistake was corrected by executing a deed of correction by defendant No.2 in favour of defendant No.1. After that, Municipal holding and BS khatians regarding the suit property were correctly prepared in the name of defendant No.1, who has been running his busine..Category: Property Law | Date: 19 Mar, 2014 | Hits: 15