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Commissioner of Taxes, Chittagong Zone Vs. M/S. M. Ismail and Sons, 1982, 11 CLC (AD)
....as such. Section 3 of the Income Tax Act which is the charging section provides that the Income Tax Officer may assess tax in respect of total income of previous year of every person. 17. Under clause (9) of section 2 'person' includes an individual, Hindu undivided family, a firm, an associ..Category: Fiscal/Taxation Law | Date: | Hits: 104
Shafiqur Rahman and others Vs. Nurul Islam Chowdhury and others, 1982, 11 CLC (AD)
.... of the High Court was recognised by the Constitution of the Islamic Republic of Pakistan, 1962. After the said Constitution was abrogated by the Proclamation of the 25th March, 1969, by operation of clause (2) of Article 6 of the Provisional Constitutional Order of 1969 the High Courts continued to..Category: Others | Date: | Hits: 135
Abdul Mannan and others Vs. Kulada Ranjan Mowali and others, 1977, 6 CLC (AD)
....viduals as well as for the guidance of Courts of Judicature; to be in force as soon as promulgated throughout the whole of the territories subject to the residency of Fort Wiliam.” 16. The first clause of section 4 of Regulation XI of 1825 has stated the law of accretion in the following words:..Category: Property Law | Date: | Hits: 133
Abdul Hannan Vs. Election Tribunal, Cox's Bazar, Chittagong & another, 1979, 8 CLC (AD)
....e is remanded back to the Tribunal for disposal of the case in the light of the observations made above. Costs will abide the result. Ed. This Case is also Reported in: 31 DLR (AD) (1979) 191...Category: Election Law | Date: | Hits: 163
Nurun Nabi (Md.) Vs. Md. Abu Taher Khan and another, 2009, 38 CLC (HCD)
.... were dishonoured for insufficient fund. 11. Thereafter, a single notice demanding payment of the total amount of the 3(three) cheques, amounting to Taka 12,84,600, was issued on 19-4-2007, as per clause (b) of section 138 (1) of the NI Act, within the statutory period. But the accused has failed..Category: Criminal Law | Date: | Hits: 86
Category: Property Law | Date: | Hits: 173
Category: Labour and Industrial Law | Date: | Hits: 188
BIVAC International SA and another Vs. National Board of Revenue and others, 2010, 39 CLC (HCD)
....ulting services from a small components of the responsibilities of the petitioners. The functions of PSI Agencies are prescribed in Clause 8 of the PSI rules, 2002. In addition to the functions under clause 8 the PSI agencies have some responsibilities under clause 9 of the PSI Rules, 2002 which are..Category: Fiscal/Taxation Law | Date: | Hits: 152
Govt. of Bangladesh & another Vs. M/S Mashriqul Textiles and others, 1982, 11 CLC (AD)
.... the provision of s. 34 for stay of the proceedings of the suit being the same as the subject-matter of the arbitration agreement this should be referred to the arbitrator in terms of the arbitration clause 7 of Contract. The plaintiff-respondent is also seeking practically the same remedy by instit..Category: Alternative Dispute Resolution | Date: | Hits: 238
Category: Fiscal/Taxation Law | Date: | Hits: 130
Ramjan Ali Mistry Vs. Md. Hedayelullah, 1978, 7 CLC (AD)
.... the cases provided for in section 19, unless the tenant has deposited such rent or any subsequent rent in respect of such premises as provided in that section together with, in the case mentioned in clause (b) of sub-section (1) of that section, the cost of transmission referred to in that clause..Category: Property Law | Date: | Hits: 87
M/S Pak Jute Mills Ltd. Vs. Income Tax Officer and another, 1978, 7 CLC (AD)
....5 in section 2, Clause 6(A) was substituted and ‘dividend’ included:— "Any distribution by a Company of bonus share out of the accumulated profits exempt from tax under section 15BB" (vide clause (e). In the next year by the Finance Act, 1966, this sub-clause (e) of clause 6(A) was omi..Category: Fiscal/Taxation Law | Date: | Hits: 131
Zaminur Rahman & others Vs. Bangladesh & others, 1978, 7 CLC (AD)
....all or any of the matters enumerated in the 4th Schedule and all matters incidental, consequential and supplemental thereto. Item 24 of the Fourth Schedule to the Ordinance is concerning Octroi and clause (b) of item 24 is as follows; "The working of Octroi posts and other Octroi posts and other O..Category: Fiscal/Taxation Law | Date: | Hits: 112
Mullick Brothers Vs. Income Tax Officer and another, 1978, 7 CLC (HCD)
....w comes into existence under certain conditions and it rules the country by Regulation and Orders and such Regulation and Orders if are desired to be continued are saved and preserved by a protective clause by a Constitution framed by a Parliament. 9. The High Court has taken the view that the Re..Category: Fiscal/Taxation Law | Date: | Hits: 122
Abul Kashem Vs. AKM Golam Mostafa and others, 2009, 38 CLC (HCD)
....he tenants holding lands contiguous to the land transferred may, within the period referred to in subsection (1) or within two months of the date of-the service of the notice of the appellation under clause (b) of sub-section (3), whichever be earlier, apply to join in the said application; any co-s..Category: Administrative Law | Date: | Hits: 230
Category: Employment/Service Law | Date: | Hits: 147
Al Baraka Bank Bangladesh Ltd. Vs. Rina Alam and another, 2004, 33 CLC (HCD)
....ct of loan of Taka 99,00,000 of the BSRS. He could not show any connection or consent of Rina Alain in respect of issue of Exhibit E (2). It is true that disbursement as shown on 17‑3‑88 violated clause VII of sanction letter dated 19‑6‑88 Exhibit C. At the time the suit property was mortgag..Category: Civil Law | Date: | Hits: 109
Hasan Rony Vs. State, 2004, 33 CLC (HCD)
....nd the violence used not more that what was necessary for self-defence. Clause “secondly' does not require as a condition precedent that grievous hurt must be actually caused by the aggressor. This clause enjoins that the accused may not even wait till the causing of the grievous injury; apprehens..Category: Criminal Law | Date: | Hits: 128
Abdur Rashid Chowdhury Vs. Additional District Judge and others, 2003, 32 CLC (HCD)
....d order under rule 26(3) of the Bankruptcy Rules, 1997, in short, the Rules. 9. Fourthly, it was submitted that as the claim of the petitioner was based upon an agreement containing an arbitration clause and in view of such arbitration clause, the suit was barred under or by the Arbitration Act, ..Category: Others | Date: | Hits: 185
Md. Iqbal Hossain Vs. Government of Bangladesh and others, 2011, 40 CLC (AD)
....passed by the High Court Division. Accordingly, the civil petition for leave to appeal is dismissed with the observation made above. Ed. This Case is also Reported in: 17 BLC (AD) (2012) 42. ..Category: Election Law | Date: | Hits: 250