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Khan Mohammad Ameer Vs. Atiqur Rahman and others, 2014, 43 CLC (HCD)
....deration money from the plaintiff by 30-4-1979 and on receipt of the balance consideration money by which time the defendants would obtain requisite permission from the authority and necessary income tax clearance certificate at their own costs. The plaintiff, however, could not pay the principal de......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 ......d down the lower Court's records at once. Communicate the order. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 2008 ......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 ..Category: Civil Law, Procedural Law | Date: 30 Apr, 2014 | Hits: 6
Pubali Bank Limited Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....—For the applicant. Mahfuza Begum, AAG with Nurun Nahar, A.A.G—For the respondent. Income Tax Reference Application No.252 of 2003. Judgment Zinat Ara J.- This income tax reference application under Section 160(1) of the Income Tax Ordinance,1984 (hereinafter referre...... loan including interest thereon or the amount of actual provision for such bad and doubtful debts and interest thereon in the books of the assessee applicant whichever is less shall be allowed to be deducted. The bank is illegible to commute income upon allowances deduction of the aforesaid. That m......er Section 161(2) of the Income Tax Ordinance, 1984. S. H. Md. Nurul Huda Jaigirdar J: I agree. This Case is also Reported in: ......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: ..Category: Fiscal/Taxation Law | Date: 27 Apr, 2014 | Hits: 6
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: ......ল না। বিচারপতি মোঃ ইমদাদুল হক আজাদ.- আমি একমত হইলাম। Ed. This Case is also Reported in: ...... অত্র আদালতের মতামত প্রার্থণা করিয়াছেন; I. Whether, on the facts, and in the circumstance of the case, the learned Taxes Appellate Tribunal was legally justified to reduce/confirm the order of the Commissioner of Taxes (Appeals......ল না। বিচারপতি মোঃ ইমদাদুল হক আজাদ.- আমি একমত হইলাম। Ed. This Case is also Reported in: ..Category: Fiscal/Taxation Law | Date: 22 Apr, 2014 | Hits: 4
AZM Tajul Islam vs. Government of Bangladesh and others, 2014, 43 CLC (HCD)
....seniority and experience, on the basis of the ACR within 15 days of receipt of this judgment and order. Ed. This Case is also Reported in: 20 BLC (HCD) (2015) 266. ......seniority and experience, on the basis of the ACR within 15 days of receipt of this judgment and order. Ed. This Case is also Reported in: 20 BLC (HCD) (2015) 266. ......r Rahman, 12 BLC (AD) 142; Khalilur Rahman Vs. Md. Kamrul Ahsan, 11 MLR (AD) 5 = 10 BLC (AD) 193; M Abu Raihan Vs. Bangladesh, 7 BLC 44; Md. Anwarul Haque Vs. Government of Bangladesh, VIII ADC 787; Matiur Rahman Vs. Bangladesh, 50 DLR 357; AKM Kawser Ahmed Vs. Bangladesh, 65 DLR 37. Lawyers In......20-10-2013. It is pertinent to note here that promotion for the post of Chief Engineer under PWD was not included as an agenda in the said meeting. However, the petitioner learnt from a reliable source that the promotion for the post of Chief Engineer under PWD was also taken up for consi..Category: Administrative Law | Date: 3 Apr, 2014 | Hits: 6
Bibi Joynab Begum Chowdhury and others Vs. Osi Mia alias Osi Mia Sawdagar, 2014, 43 CLC (AD)
.... to purchase the same and accordingly, defendant No.2 executed a bainapatra dated 16-12-1969 in favour of defendant No.1receiving Taka 5,000 out of Taka 6,000 from defendant No.1. After taking income tax clearance certificate, defendant No.2 executed a registered deed of sale dated 2-3-1970 in ......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. ......terference. Accordingly, this civil petition for leave to appeal is dismissed. Ed. This Case is also Reported in: 66 DLR (AD) (2014) 190. ......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. ..Category: Property Law | Date: 19 Mar, 2014 | Hits: 15
.... his bail application, admitted that he does indeed have the FIR stated Pound Sterling in a Guernsey bank.
9. It has also been stated in the bail petition that he disclosed this fact to the tax authorities in Bangladesh and paid tax on it.
10. His explanation, however, is that af......e High Court Division.
The petition for Leave to Appeal is disposed of with the above observations and guidelines.
Ed.
This Case is also Reported in: 66 DLR (AD) (2014) 92.
......
The petition for Leave to Appeal is disposed of with the above observations and guidelines.
Ed.
This Case is also Reported in: 66 DLR (AD) (2014) 92.
......e High Court Division.
The petition for Leave to Appeal is disposed of with the above observations and guidelines.
Ed.
This Case is also Reported in: 66 DLR (AD) (2014) 92.
..
Category: Anti-Corruption Laws, Criminal Law, Procedural Law | Date: 24 Feb, 2014 | Hits: 52
BOC Bangladesh Ltd Vs. National Board of Revenue and others, 2014, 43 CLC (AD)
....of 2001, in which, leave was granted resulting in Civil Appeal No. 177 of 2002. 8. Mr. Rafique-ul-Huq, learned Senior Advocate, appearing on behalf of the appellant, submits that the value added tax not being a tax on the income and that under Rule 3(1) of the Value Added Tax Rules, 1991, BOC s......y the High Court Division is set aside. Accordingly, the appeal is allowed without any order as to costs. Ed. This Case is also Reported in: 67 DLR (AD) (2015) 372 ......s set aside. Accordingly, the appeal is allowed without any order as to costs. Ed. This Case is also Reported in: 67 DLR (AD) (2015) 372 ......y the High Court Division is set aside. Accordingly, the appeal is allowed without any order as to costs. Ed. This Case is also Reported in: 67 DLR (AD) (2015) 372 ..Category: Fiscal/Taxation Law | Date: 19 Feb, 2014 | Hits: 5
কবির ষ্টীল লিমিটেড বনাম কমিশনার অব ট্যাক্সেস, 2014, 43 CLC (HCD)
....under. (2) The amount referred to in sub-section (1) shall be the following, namely- (a) the amount representing the payments on account of supply of goods or execution of contract to which tax is deductible under section 52; (b) the amount of the value of the banderols computed for t......tion, no allowance shall be made on account of- a) any interest chargeable under this Oridnance which is payable outside Bangladesh on which tax has not been paid and from which tax has not been deducted at source under section 56; or b) any payment which is chargeable under the head &ldqu......কদ্দমায় একইরূপ আইনগত প্রশ্ন উত্থাপন করা হইয়াছে যাহা নিম্নরূপ; (I) whether the Taxes Appellate Tribunal, Chittagong Bench, chittagong is legally justified for whimsically partly confirming th......রার বিধানটি প্রয়োগ করিয়াছেন যাহা নিম্নরূপ; Income Tax Ordinance 1984 Section 35(4): Deductions from income from other sources.- 1) ………. 2) ………. 3) …&helli..Category: Fiscal/Taxation Law | Date: 17 Feb, 2014 | Hits: 7
S.N. Kabir Vs. Fatema Begum and others, 2014, 43 CLC (AD)
....married defendant No.1, Mrs. Fatema Begum who is a simple house wife had no source of income and dependent on the plaintiff-husband. The plaintiff being an industrialist and with motive to get income tax relief purchased the suit property being urban property in the "benami" of defendant N......, 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. ......ance 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. ......ty and that the defendant-wife is his benamdar and is not the owner thereof. The plaintiff's case, in short, is that he married defendant No.1, Mrs. Fatema Begum who is a simple house wife had no source of income and dependent on the plaintiff-husband. The plaintiff being an industrialist and wi..Category: Property Law | Date: 16 Feb, 2014 | Hits: 19
Selim Hossain (Md.) Vs. Shahabuddin Ahmed and others, 2014, 43 CLC (AD)
....rchaser is a bona fide purchaser and he, besides paying the auction money to the tune of Taka 28,00,000 (Twenty Eight Lakh), had to incur expenses on other counts such as: registration fee, gain tax and courts fees @ 2%, but the High Court Division, while declaring the mortgage execution case a......t-petitioner without creating any hindrance or obstacle and the executing Court shall pass necessary order in that respect. Ed. This Case is also Reported in: 20 BLC (AD) (2015) 115. ......ing any hindrance or obstacle and the executing Court shall pass necessary order in that respect. Ed. This Case is also Reported in: 20 BLC (AD) (2015) 115. ......t-petitioner without creating any hindrance or obstacle and the executing Court shall pass necessary order in that respect. Ed. This Case is also Reported in: 20 BLC (AD) (2015) 115. ..Category: Civil Law | Date: 3 Feb, 2014 | Hits: 6
....anded to the High Court Division to dispose of the appeal on merit afresh. This petition is disposed of.
Ed.
This Case is also Reported in: 66 DLR (AD) (2014) 185.
......anded to the High Court Division to dispose of the appeal on merit afresh. This petition is disposed of.
Ed.
This Case is also Reported in: 66 DLR (AD) (2014) 185.
......vision to dispose of the appeal on merit afresh. This petition is disposed of.
Ed.
This Case is also Reported in: 66 DLR (AD) (2014) 185.
......a proceeding against any person under the provision, no notice is required to be served. If the prosecution can establish that any person has acquired or amassed wealth which is beyond his known source of income, he may be prosecuted and convicted under section 27(1)......(5)
The accused-r..
Category: Anti-Corruption Laws | Date: 27 Jan, 2014 | Hits: 9
Ali Garments Limited Vs. Commissioner of Taxes, 2014, 43 CLC (AD)
....he particular year in respect of the particular business or trade, is purely a question of fact, and that being so it could not be made a ground for making reference under section 66(1) of the Income-tax Act." 11. She further submitted that the question of fact does not require to be contr......he High Court Division, accordingly, the appeal is dismissed without however any order as to costs. Ed. This Case is also Reported in: 66 DLR (AD) (2014) 243. ......cordingly, the appeal is dismissed without however any order as to costs. Ed. This Case is also Reported in: 66 DLR (AD) (2014) 243. ......he High Court Division, accordingly, the appeal is dismissed without however any order as to costs. Ed. This Case is also Reported in: 66 DLR (AD) (2014) 243. ..Category: Fiscal/Taxation Law | Date: 5 Jan, 2014 | Hits: 11
Md. Nuruzzaman (Noni) Vs. Government of Bangladesh and others, 2013, 42 CLC (HCD)
....fructuous. The order of stay granted earlier is hereby vacated. There will be no order as to costs. AKM Zahirul Hoque J.- I agree. Ed. This Case is also Reported in: ......fructuous. The order of stay granted earlier is hereby vacated. There will be no order as to costs. AKM Zahirul Hoque J.- I agree. Ed. This Case is also Reported in: ......……Petitioner Vs. Government of Bangladesh and others……Respondents Judgment November 20, 2013. Result: The Rule is discharged. Lawyers Involved Abdus Satter Babul, Advocate-For the petitioner. Ms. Amatul Karim, Deputy Attorney General with Ms. ......fructuous. The order of stay granted earlier is hereby vacated. There will be no order as to costs. AKM Zahirul Hoque J.- I agree. Ed. This Case is also Reported in: ..Category: Fiscal/Taxation Law | Date: 20 Nov, 2013 | Hits: 24
Golam Sarwar Vs. Commissioner of Taxes, 2013, 42 CLC (HCD)
....r (hereinafter stated as the assessee) is the elder son of Late Alhaj Golam Mowla. Alhaj Golam Mowla had died on 19-5-1999. Late Alhaj Golam Mowla, father of the assessee-applicant, was not an income tax assessee during his life time. The Assistant Commissioner of Taxes, Survey Circle-2, Chittagong ......ke necessary steps under section 161(2) of the Income Tax Ordinance, 1984. Ed. This Case is also Reported in: 66 DLR (HCD) (2014) 350; 2 CLR (HCD) (2014) 301; 23 Karadalat (HCD) (2014) 15 ......s also Reported in: 66 DLR (HCD) (2014) 350; 2 CLR (HCD) (2014) 301; 23 Karadalat (HCD) (2014) 15 ......elder son of the deceased Alhaj Golam Mowla who is the legal representative to the estate of the deceased. The original owner admittedly did not submit his income tax returns although he had definite source of income being taxable income and he also owned a building. So, the income escaped assessmen..Category: Fiscal/Taxation Law | Date: 14 Nov, 2013 | Hits: 4
Moulana Abdul Hakim (Md.) Vs. Government of Bangladesh and others, 2013, 42 CLC (HCD)
....ed of with the directions above. 43. There is no order as to costs. Communicate this judgment and order forthwith. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 83 ......ed of with the directions above. 43. There is no order as to costs. Communicate this judgment and order forthwith. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 83 ......d order forthwith. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 83 ......des freed themselves of an overly restrictive approach in the application of the writ of certiorari. In doing so the English Courts have since come, to recognize that instead of probing into the source of power exclusively the better more pragmatic view is instead to analyze the type of functio..Category: Administrative Law, Constitutional Law | Date: 3 Oct, 2013 | Hits: 2
AA Engineering Limited Vs. University of Khulna, 2013, 42 CLC (AD)
.....937 of 2001 in which leave was granted resulting in Civil Appeal No.326of2002. 6. Mr. Mahmudul Islam, learned Senior Advocate, appearing on behalf of the appellant, submits that the value added tax not being a tax on the income and that the value added tax being an indirect tax to be realized ......t Petition No.3426 of 1999. 3. The University authorities, respondent Nos.1-4 contested the Rule by filing affidavit-in-opposition wherein it was contended that the aforesaid amount was lawfully deducted towards payment of VAT as per clause 2.45(a) of the General Conditions of the Contract read......n account of VAT. Khulna University is under the obligation to pay VAT in the instant case. Ed. This Case is also Reported in: 66 DLR (AD) (2014) 19. ......thout deducting therefrom any amount on account of VAT. Khulna University is under the obligation to pay VAT in the instant case. Ed. This Case is also Reported in: 66 DLR (AD) (2014) 19. ..Category: Fiscal/Taxation Law | Date: 3 Oct, 2013 | Hits: 28
....ealing, the said view of the Appellate Tribunal, the High Court Division held that under sub-section (1) of section 19 Of the VAT Act if a registered person refrains from production or supply of taxable goods, he shall inform such stoppage to the concerned authority within 14(fourteen) day......no reason and logic, he could just sit over the matter.
With the above observations, this petition is dismissed.
Ed.
This Case is also Reported in: 20 BLC (AD) (2015) 143
......uld just sit over the matter.
With the above observations, this petition is dismissed.
Ed.
This Case is also Reported in: 20 BLC (AD) (2015) 143
......no reason and logic, he could just sit over the matter.
With the above observations, this petition is dismissed.
Ed.
This Case is also Reported in: 20 BLC (AD) (2015) 143
..
Category: Fiscal/Taxation Law | Date: 24 Sep, 2013 | Hits: 9
....hereby declared to have been given without lawful authority and is of no legal effect.
Ed.
This Case is also Reported in: 66 DLR (HCD) (2014) 14.
......hereby declared to have been given without lawful authority and is of no legal effect.
Ed.
This Case is also Reported in: 66 DLR (HCD) (2014) 14.
......
Present:
M Moazzam Husain J
Quazi Reza-ul Hoque J
M Enayetur Rahim J
Maulana Syed Rezaul Haque Chadpuri and others .................Petitioners
Vs.
Bangladesh Jamaat-e-Islami and others……………………Respondents
......tes that all consequences, good or bad flow from God. This is a strict reflection of the verses relating to the oneness of God. The State enforces the personal law of its citizens, which is of divine source.
319. Clause 4(3) the BJI constitution states that it shall act constitutionally and wit..
Category: Constitutional Law | Date: 1 Aug, 2013 | Hits: 10
....r organizations challenging the propriety of the Government in taking decisions relating to policy matters, its development works, orders of promotions and transfers of public servants, imposition of taxes and fixation of tariff value by the authority for achieving dubious goal for generating public......নোয়ার কবির; ইসলামিক ফাউন্ডেশন কর্তৃক প্রকাশিত, পৃষ্ঠাঃ ৬৮)
(..to be continued at CLC ID ( 9365 )
......sdiction)
Present:
M Moazzam Husain J
Quazi Reza-ul Hoque J
M Enayetur Rahim J
Maulana Syed Rezaul Haque Chadpuri and others .......Petitioners
Vs.
Bangladesh Jamaat-e-Islami and others……………………Respondents
......নোয়ার কবির; ইসলামিক ফাউন্ডেশন কর্তৃক প্রকাশিত, পৃষ্ঠাঃ ৬৮)
(..to be continued at CLC ID ( 9365 )
..
Category: Constitutional Law | Date: 1 Aug, 2013 | Hits: 11
....rence Applications No. 39 of 2004, 40 of 2004, 41 of 2004 and 42 of 2004.
(Applications under section 160(1) of the Income Tax Ordinance, 1984)
Judgment
Zinat Ara J.- These four income tax reference applications under section 160(1) of the Income Tax Ordinance, 1984 have arisen out of......t 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:
......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:
......t 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:
..
Category: Fiscal/Taxation Law | Date: 31 Jul, 2013 | Hits: 3
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