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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)
.... separate saham for 4.42 acres of land. In the circumstances both these two Civil Petition for Leave to Appeal be dismissed. Ed. This Case is also Reported in: 67 DLR (AD) (2015) 51. ......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)
....l effect. The order of stay granted earlier is hereby vacated. There would, however, be no order as to cost. Md. Badruzzaman J. - I agree Ed. This Case is also Reported in: ......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
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)
....ate Division. For the reasons stated above, specific perfonnance of contract with the defendant Nos.1-5 was not possible. The defendant Nos.1-5 insisted upon the plaintiff to enhance the price of the scheduled land and ultimately the price was fixed by enhancing Taka 2,20,00,000 from Taka 70,00,000 ......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
SM Deen Islam Vs. Government of Bangladesh and others, 2014, 43 CLC (HCD)
....issue a fresh order in strict compliance of law, if so desires. There will be no order as to costs. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 34. ......মসাতের বা অপপ্রয়োগের জন্য দায়ী হন;” 21. In other words, if he is found guilty of misconduct or causes abuse of power or loss to any property of the union parishad or is found to have misappropriated fund or property of the respectiv..Category: Administrative Law, Constitutional Law | Date: 4 Mar, 2014 | Hits: 5
Moklesur Rahman (Md.) and another Vs. Government of Bangladesh and others, 2014, CLC (AD)
....hereinbefore. The Artha Rin execution case in question (No.560 of 2004) shall stand satisfied accordingly. Ed. This Case is also Reported in: 66 DLR (AD) (2014) 207. ...... Artha Rin Execution Case No.560 of 2004 rejecting the application filed by them under section 57 of the Artha Rin Adalat Ain, 2003 (the Ain, 2003) for setting-aside the auction sale of the mortgaged property held on 6-10-2009 and confirming the auction sale. In the writ petition, it was stated..Category: Others | Date: 24 Feb, 2014 | Hits: 15
Aftab Uddin (Md.) Vs. Chairman, Court of Settlement and another, 2014, 43 CLC (AD)
....manded to the Court of Settlement to deal with it in the light of our discussion above. There will be no order as to costs. Ed. This Case is also Reported in: 66 DLR (AD) (2014) 253. ......e judgment and order dated 19-3-1998 passed by a Division Bench of the High Court Division in Writ Petition No. 561 of 1989 discharging the Rule. 2. The facts of the case, in brief, are that the property, release whereof was sought from the 'Kha' list of the abandoned buildings publishe..Category: Abandoned Properties Law | Date: 19 Feb, 2014 | Hits: 21
Category: Civil Law, Others | Date: 17 Feb, 2014 | Hits: 9
S.N. Kabir Vs. Fatema Begum and others, 2014, 43 CLC (AD)
...., we do not find any substance in these civil petitions for leave to appeal. Accordingly, both the petitions are dismissed. Ed. This Case is also Reported in: 66 DLR (AD) (2014) 193. ......e of benami transactions, multifarious litigations crop up across the country. Moreover, the persons having the possession of black money take advantage of benami transactions by purchasing property in the names of their nearest relatives and such transactions increase corruption in the so..Category: Property Law | Date: 16 Feb, 2014 | Hits: 19
Delipjan being dead her heirs: Fazal Haque and other Vs. Shahed Badsha and others, 2014, 43 CLC (AD)
....aded as defendant No.14 in that partition suit contested the suit. But Nazimuddin by suppressing the fact of the decree, at the time of SA operation, in collusion with surveyors got 'Ka' scheduled land recorded along with other lands in his name though he had no right, title or possessi......s allowed and the impugned judgment delivered by the High Court Division is set-aside without any order as to costs. Ed. This Case is also Reported in: 65 DLR (AD) (2013) 176. ..Category: Civil Law | Date: 11 Feb, 2014 | Hits: 5
Loreeto Vs. Nasreen Sobhan and another, 2014, 43 CLC (AD)
....he decree are hereby expunged. The appeal is disposed of with the above expunction without, however, any order as to costs. Ed. This Case is also Reported in: 20 BLC (AD) (2015) 111. ......ct, 2003. What we find from a plain reading of this section is that it is a summary remedy for getting compensation where a temporary injunction or an order of arrest or an order of attachment of the property before judgment has been made under section 94 if such prayers were made on insufficient gr..Category: Civil Law | Date: 3 Feb, 2014 | Hits: 14