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Arefin Mehanati Bahomukhi Samabaya Samity Ltd. Vs. Additional Deputy Commissioner Revenue and others, 2010, 39 CLC (AD)

....petition is accordingly dismissed with cost of Tk. 5,000.00 to be paid by the learned Counsel for the petitioner. Ed. This Case is also Reported in: 16 MLR (AD) (2011) 68, VIII ADC (2011) 155. ......BM Khairul Haque CJ Md. Muzammel Hossain J Surendra Kumar Sinha J Arefin Mehanati Bahomukhi Samabaya Samity Ltd...................Petitioners Vs. Additional Deputy Commissioner Revenue and others..........Respondents Judgment October 6, 2010. Lawyers Involved: A.Q.M. Shafi......petition is accordingly dismissed with cost of Tk. 5,000.00 to be paid by the learned Counsel for the petitioner. Ed. This Case is also Reported in: 16 MLR (AD) (2011) 68, VIII ADC (2011) 155. ..

Category: Property Law | Date: | Hits: 58

Ocean Containers Ltd. Vs. Government of Bangla­desh and others, 2002, 31 CLC (HCD)

....ion was made on 2‑12-­1999, although, in fact, it did. This gives rise to an absurd and impractical situation. 9. We have already noted herein before that by enacting section 46A exemption from income tax has been allowed to an undertaking owned and managed by a company set up in Bangladesh be......ecial Original Jurisdiction) Present: Md. Joynul Abedin J Abdus Salam Mamun J Ocean Containers Ltd………………………..………….Petitioner Vs. Government of Bangla­desh and others.........Respondents Judgment December 10, 2002. Cases Referred To- Ahmadabad ......id SRO are illegal and without jurisdiction. In the result, the Rule is made absolute for the above reasons without any order as to costs. Ed. This Case is also Reported in: 55 DLR (2003) 250...

Category: Fiscal/Taxation Law | Date: | Hits: 86

Commissioner of Taxes Vs. Bangladesh Rural Advancement Committee (BRAC), 1999, 28 CLC (HCD)

....e of the appellant that Bangladesh Rural Advancement Committee which is a registered society under the Society Registration Act, 1860 preferred the said two applications against the assessment of the income tax by the Deputy Commissioner of Taxes. On being aggrieved by the assessment of tax by the D......have been filed by the Revenue under section 160 of the Income Tax Ordinance, 1984 which arose out of two orders of the same nature in respect of ITA No. 55 of 1994-95 for the assessment year 1989-90 and ITA No. 552 of 1994-95 for the assessment year 1990-91 passed by the Taxes Appellate Tribunal, D......ed from any taxation. The Tribunal on hearing both the sides by order dated 10-7-1995 accepted the contention of the assessee and allowed the applications and set aside the assessment. Thereafter the revenue preferred these two said reference applications and we have been asked to answer the followi..

Category: Fiscal/Taxation Law | Date: | Hits: 99

QC Shipping Limited and another Vs. Chittagong Port Authority and others, 1998, 27 CLC (HCD)

....esult, I make this Rule absolute without any order as to costs. The order of stay is consequently disposed of as being infructuous. Ed. This Case is also Reported in: 51 DLR (HCD) (1999) 64. ......also Reported in: 51 DLR (HCD) (1999) 64. ......esult, I make this Rule absolute without any order as to costs. The order of stay is consequently disposed of as being infructuous. Ed. This Case is also Reported in: 51 DLR (HCD) (1999) 64. ..

Category: Admiralty Law or Maritime Law | Date: | Hits: 583

Arbi Khanom and 4 others Vs. State, 2000, 29 CLC (HCD)

.... In the above view, we do not find any merit in the Rules, and accordingly, the Rules are discharged without any order as to costs. Ed. This Case is also Reported in: 52 DLR (HCD) (2000) 367. ......se is also Reported in: 52 DLR (HCD) (2000) 367. ...... the land and the land cannot be released or de-requisitioned in their favour under the provision of law. When the land was lying vacant temporary lease was granted to the respondent No.9 for earning revenue but as a matter of fact the land is being used by the requiring body. 9. It is contended ..

Category: Criminal Law | Date: | Hits: 37

Sharif and Brothers Vs. Commissioner of Customs and Others, 2000, 29 CLC (HCD)

....ion. In the above view, this Rule is discharged. We do not award any cost having regard to the facts and circumstances of the case. Ed. This Case is also Reported in: 52 DLR (HCD) (2000) 362. ......his Case is also Reported in: 52 DLR (HCD) (2000) 362. ......ion. In the above view, this Rule is discharged. We do not award any cost having regard to the facts and circumstances of the case. Ed. This Case is also Reported in: 52 DLR (HCD) (2000) 362. ..

Category: Fiscal/Taxation Law | Date: | Hits: 93

Crown Beverage Ltd. and another Vs. Board of Investment and Others, 2004, 33 CLC (HCD)

.... stop and ensure stoppage of sale of those two drinks within the country with immediate effect. There will be no order as to costs. Ed. This Case is also Reported in: 9 BLC (2004) 601. ...... also Reported in: 9 BLC (2004) 601. ...... stop and ensure stoppage of sale of those two drinks within the country with immediate effect. There will be no order as to costs. Ed. This Case is also Reported in: 9 BLC (2004) 601. ..

Category: Others | Date: | Hits: 182

Mohamaya Rani Saha and others Vs. Dr. Ashequr Rahman Khan and others, 2008, 37 CLC (AD)

....he Rules and there is no illegality or infirmity in the above decision so as to call for any interference. All the petitions are dismissed. This Case is also Reported in: 16 MLR (AD) (2011) 25. ......aya Rani Saha................Petitioner (In Civil Petition No. 1498-1499 of 2007) Dr. Ashequr Rahman Khan.........Petitioner (In Civil Petition No. 1333 of 2008) Vs. Dr. Ashequr Rahman Khan and others.......Respondents (In Civil Petition No. 1498 of 2007) Government of Bangladesh & ......he Rules and there is no illegality or infirmity in the above decision so as to call for any interference. All the petitions are dismissed. This Case is also Reported in: 16 MLR (AD) (2011) 25. ..

Category: Property Law | Date: | Hits: 62

Abdur Rashid Vs. Afzal Gazi and others, 2010, 39 CLC (AD)

....on was right in setting aside the judgment of the Appellate Court below. We find no substance in this petition which is accordingly dismissed. This Case is also Reported in: 16 MLR (AD) (2010) 4.......d. Abdul Matin J Shah Abu Nayeem Mominur Rahman J ABM Khairul Haque J Md. Muzammel Hossain J Surendra Kumar Sinha J Abdur Rashid.........................Petitioner Vs. Afzal Gazi and others...............Respondents Judgment May 3, 2010. Lawyers Involved: Abdul Quiyu......miscellaneous case was allowed by the Deputy Commissioner and thus they have been owning and possessing the land. While the plaintiffs applied for mutation in respect of the suit properties the local revenue office was reluctant to mutate their names and ultimately the properties were included in th..

Category: Property Law | Date: | Hits: 57

Maliha Banu Vs. Deputy Commissioner of Taxes and others, 1997, 26 CLC (HCD)

....s Court may seem fit and proper. 2. Facts, in short, are that, petitioner as an Income Tax assessee under the Companies Circle 11, Dhaka (East Zone) Dhaka, having GIR No. 1146/Coys-11 (East) filed income tax return for the assessable year 1984-85 and therein showed loan of Taka 80,000 from Mr. MH...... High Court Division (Special Original Jurisdiction) Present: Md. Ruhul Amin J Md. Nurul Islam J Maliha Banu……………………. Petitioner Vs. Deputy Commissioner of Taxes and others ……………Respondents Judgment July 23, 1997. Lawyers Involved: Mohammad......n the writ petition, in our view, is not available to the petitioner. In the result, the Rule is discharged without any order as to costs. Ed. This Case is also Reported in: 51 DLR (1999) 561...

Category: Fiscal/Taxation Law | Date: | Hits: 77

Serajul Hoque Vs. Commissioner of Taxes, Intelligence and Investigation Zone Dhaka, 1999, 28 CLC (HCD)

....x Assessee of Intelligence and Investigation Circle-UI, Dhaka under GIR No.3968 Intel NV-III was assessed to Income Tax for the assessment year 1986-87 under section 83(2) of the Ordinance on a total income of Taka 3,63,339 on 29-6-89 and tax including interest payable amounted to Taka 1,31,669.00. ......nal Jurisdiction) Present: Syed Amirul Islam J Shah Abu Nayeem Mominur Rahman J Serajul Hoque………………………………..Applicant Vs. Commissioner of Taxes, Intelligence and Investigation Zone Dhaka …………Respondent Judgment August 18, 1999. Lawyers Invol......ore, find that the Taxes Appellate Tribunal, Additional Bench-2, Dhaka was not justified in disallowing the gift made by Md. Abul Kashem on the ground of non service of letter addressed to him by the revenue authority. Accordingly, the question raised in this reference is answered in the negative..

Category: Fiscal/Taxation Law | Date: | Hits: 81

Shawn Apparels Ltd. Vs. Commissioner of Customs and others, 1998, 27 CLC (HCD)

....ecretary of Finance (IRD), 2) Secretary, Ministry of Commerce, 3) Chairman, the National Board of Revenue for necessary action. Ed. This Case is also Reported in: 52 DLR (HCD) (2000) 316. ......ial Original Jurisdiction) Present: Syed Amirul Islam J Shah Abu Nayeem Mominur Rahman J Shawn Apparels Ltd…………………………….Petitioner Vs. Commissioner of Customs and others……………Respondents Judgment December 8, 1998. Cases Referred To- AIR ......gligent way. The officers concerned are holding very responsible and higher posts in the Revenue Department of the Government and they are supposed to safeguard the interest of the state by realising revenue for the Government but it appears that in dealing with the case the Commissioner of Customs,..

Category: Fiscal/Taxation Law | Date: | Hits: 83

Ibrahim Cotton Mills Ltd. and others Vs. Chittagong Chamber of Commerce and Industry and others, 1999, 28 CLC (HCD)

....etire every year and an election is held annually to fill up the vacancies thus caused. The qualification to become a general member of the Chamber of Commerce is to have a trade licence and to be an income-tax payee. Upon the retirement of one-third members of the Board of Directors the Chamber of ...... This Case is also Reported in: 51 DLR (HCD) (1999) 538.......he Companies Act be returned to the petitioner. The petitioner may refer the matter to the said Arbitration Tribunal, if so advised. Ed. This Case is also Reported in: 51 DLR (HCD) (1999) 538...

Category: Company Law | Date: | Hits: 198

Khurshid Alam Vs. Securities and Exchange Commission and others, 1999, 28 CLC (HCD)

....he result, the Rule is discharged with cost of Taka 10,000.00 (ten thousand) to be paid by the petitioner to the contesting respondent No. 1. Ed. This Case is also Reported in: 51 DLR (1999) 534....... Court Division (Special Original Jurisdiction) Present: Kazi Ebadul Hoque J Md. Muzammel Hussain J Khurshid Alam…………………………………Petitioner Vs. Securities and Exchange Commission and others……………….. Respondents Judgment July 26, 1999. ......he result, the Rule is discharged with cost of Taka 10,000.00 (ten thousand) to be paid by the petitioner to the contesting respondent No. 1. Ed. This Case is also Reported in: 51 DLR (1999) 534...

Category: Banking Law | Date: | Hits: 196

Altaf Hossain (Md.) Vs. Md. Abdul Rahim and others, 1998, 27 CLC (HCD)

....referably within six months from the date of receipt of this order. Communicate the order to the learned Assistant Judge, Uzirpur at once. Ed. This Case is also Reported in: 51 DLR (1999) 527....... is also Reported in: 51 DLR (1999) 527.......referably within six months from the date of receipt of this order. Communicate the order to the learned Assistant Judge, Uzirpur at once. Ed. This Case is also Reported in: 51 DLR (1999) 527...

Category: Procedural Law | Date: | Hits: 83

Sajeda Begum Vs. Member, Bhumi Appeal Board and others, 1997, 26 CLC (HCD)

....and Administration Board by Annexures ‘C’, ‘E’ and ‘F’ In the result, the Rule is discharged without any order as to costs. Ed. This Case is also Reported in: 51 DLR (1999) 516. ......upreme Court High Court Division (Special Original Jurisdiction) Present: Mainur Reza Chowdhury J M A Aziz J Sajeda Begum………… Petitioner Vs. Member, Bhumi Appeal Board and others……….Respondents Judgment March 25, 1997. Cases Referred to- Monirunnaha......and Administration Board by Annexures ‘C’, ‘E’ and ‘F’ In the result, the Rule is discharged without any order as to costs. Ed. This Case is also Reported in: 51 DLR (1999) 516. ..

Category: Property Law | Date: | Hits: 107

Shah Alam (Md.) Vs. Md. Shahidur Rahman and others, 2003, 32 CLC (HCD)

....dingly. Communicate the order to the court below at once. Send down the lower court records along with a copy of this judgment expeditiously. Ed. This Case is also Reported in: 55 DLR (2003) 214.......vision (Civil Appellate Jurisdiction) Present: Gour Gopal Saha J Sheikh Rejowan Ali J Shah Alam (Md.)…………………………..………..Appellant Vs. Md. Shahidur Rahman and others…………..Respondents Judgment February 9, 2003. Cases Referred To- Md. S......dingly. Communicate the order to the court below at once. Send down the lower court records along with a copy of this judgment expeditiously. Ed. This Case is also Reported in: 55 DLR (2003) 214...

Category: Property Law | Date: | Hits: 53

Commissioner of Customs and others Vs. M/S. R.R. International and others, 2009, 38 CLC (AD)

.... of paper book is dis­pensed with as prayed for. The order of stay granted earlier by this Court is extended till hearing of the above. Ed. This Case is also Reported in: VII ADC (2010) 1001.......se is also Reported in: VII ADC (2010) 1001....... of paper book is dis­pensed with as prayed for. The order of stay granted earlier by this Court is extended till hearing of the above. Ed. This Case is also Reported in: VII ADC (2010) 1001...

Category: Fiscal/Taxation Law | Date: | Hits: 93

Nasrin Akhter and another Vs. Sree Gouranga Lal Mukherjee and others, 2009, 38 CLC (AD)

....petitioners are permitted to pre­pare the paper book out of Court in accordance with Rules. The appeals to be heard one after another. Ed. This Case is also Reported in: VII ADC (2010) 940. ......her. Ed. This Case is also Reported in: VII ADC (2010) 940. ......petitioners are permitted to pre­pare the paper book out of Court in accordance with Rules. The appeals to be heard one after another. Ed. This Case is also Reported in: VII ADC (2010) 940. ..

Category: Property Law | Date: | Hits: 45

Md. Abdus Sattar Khan (Rtd.) Vs. Director General, Bureau of Anti Corruption Bangladesh, Segunbagicha, Dhaka and others, 2009, 38 CLC (HCD)

....orruption Bureau, Dhaka issued a notice upon the petitioner alleging that the petitioner acquired six number of properties in his own name illegally which were disproportionate to his known source of income and asked the petitioner to give statement within ten days from the date of issuance of the n...... Lake Apartment House No. 36, Flat No.402 (5th Floor), Road No.7, Dhanmondi R/A. Dhaka….............Petitioner Vs. Director General, Bureau of Anti Corruption Bangladesh, Segunbagicha, Dhaka and others….............Respondents Judgment November 16, 2009. Result: The Rule is di......arged. However, there will be no order as to costs. Md. Ashfaqul Islam J.- I agree. Ed. This Case is also Reported in: 15 BLC (2010) 73; 15 MLR (HCD) (2010) 1; 30 BLD (HCD) (2010) 181. ..

Category: Anti-Corruption Laws | Date: | Hits: 171