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Tofazzal Hossain (Md) and others Vs. Momtaz Begum & others, 1999, 28 CLC (HCD)
....turia in Miscellaneous (Pre-emption). No.5 of 1995 allowing pre-emption are affirmed. Send down the lower Court records immediately. Ed. This Case is also Reported in: 52 DLR (HCD) (2000) 223........ Ed. This Case is also Reported in: 52 DLR (HCD) (2000) 223.......turia in Miscellaneous (Pre-emption). No.5 of 1995 allowing pre-emption are affirmed. Send down the lower Court records immediately. Ed. This Case is also Reported in: 52 DLR (HCD) (2000) 223...Category: Property Law | Date: | Hits: 31
Tanveerul Haque Vs. Unistar Shipping Limited and ors., 1999, 18 CLC (HCD)
.... them on 11-5-1993 and subsequently by reminders dates 22-5-1993, 24-6-1993 and 20-7-1993 similar requests were made to Group-B Shareholders but without any reply, The plaintiffs also requested their income tax lawyer and Chartered Accountants to get the signatures of the Group-B Directors for issui......Civil Revisional Jurisdiction) Present: Md. Tafazzul Islam J Gour Gopal Saha J Tanveerul Haque…………………………………………Petitioner Vs. Unistar Shipping Limited and ors……………Opposite Party Judgment July 20, 1999. Cases Referred To- Edward......int of Money Suit No. 31 of 1995 of the Subordinate Judge 2nd Court, Chittagong is hereby rejected. There will be no order as to costs. Ed. This Case is also Reported in: 52 DLR (HCD) (2000) 215...Category: Company Law | Date: | Hits: 197
Bashiruddin (Md) Vs. Bangladesh and others, 1999, 18 CLC (HCD)
....t of the petitioner is not a merited one. In view of the discussion made above the Rule is discharged without any order as to costs. Ed. This Case is also Reported in: 52 DLR (HCD) (2000) 201.......2000) 201.......t of the petitioner is not a merited one. In view of the discussion made above the Rule is discharged without any order as to costs. Ed. This Case is also Reported in: 52 DLR (HCD) (2000) 201...Category: Property Law | Date: | Hits: 33
....oint Commissioner of Taxes who in his turn affirmed the order of the Deputy Commissioner of Taxes in respect of the Assessment made by the Deputy Commissioner of Taxes.
2. The DCT in assessing the income tax of the applicant disallowed certain expenses in the profit and loss account and added the......ase is also Reported in: 52 DLR (HCD) (2000) 170.......nce in the submissions made by the learned Advocate for the applicant assessee.
In view of our aforesaid discussions we answer the question raised in this reference in the negative and against the revenue and in favour of the applicant.
Accordingly this reference is answered in the negative an..
Category: Fiscal/Taxation Law | Date: | Hits: 65
Abu Ashed Bhuiyan and Others Vs. Abu Taher Bhuiyan & others, 2000, 29 CLC (HCD)
.... were full brothers and they used to live jointly. Firoz used to look after the financial transaction of the family. It is stated that the suit land was settled in the name of the two brothers at the income of the joint family. Firoz was entrusted to take settlement in the name of the two brothers b......as to cost. Ed. This Case is also Reported in: 54 DLR (2002) 209. ......ourt to interfere with the judgment and decree complained of. In the result, the Rule is discharged. There shall be no order as to cost. Ed. This Case is also Reported in: 54 DLR (2002) 209. ..Category: Property Law | Date: | Hits: 23
Commissioner of Taxes Vs. Bangladesh Chemical Industries Corporation, 2000, 29 CLC (HCD)
....es is the respondent. In these reference applications for the assessment years in question, the petitioner corporation was treated as Local Authority rather they were treated as company and, as such, income tax was levied on its income and that order is under challenge. In all these reference applic......d Abdur Rahim Bhuiyan, Assistant Attorney-General— For the Respondent. (In Reference Application Nos. 27 to 32 & 34 to 36 of 1992). Reference Application Nos. 222, 223, 224 & 225 of 1991 and Nos. 27-32 & 34-36 of 1992. Judgment Syed Amirul Islam J.- As common question of law i...... are entitled to get exemption from payment of income tax by virtue the provisions of section 4(3)(iii) of the Act and being aggrieved and dissatisfied with these orders of the Appellate Tribunal the revenue petitioner filed this set of reference applications. 11. Mr. Dabiruddin Ahmed, the learne..Category: Fiscal/Taxation Law | Date: | Hits: 94
Arun Bhowmick & others Vs. Salim Reza & others, 1987, 16 CLC (HCD)
....rder dated 13.9.84 passed by the learned Munsif is hereby restored. The Rule is accordingly made absolute without any order as to costs. Ed. This Case is also Reported in: 40 DLR (1988) 199. ......bsolute. Cases Referred to- A.I.R. 1920 (Cal) 467 (ChiranjilIal Ramala Vs. Tulsira Janki Das); A.I.R. 1964 (Allahabad) 342, (F.C. Davidson Vs. Mohanlal Sindhi); A.I.R. 1942(A11), 82 (Pyare Lal and others Vs. Chhotey Lal and others); A.I.R. 1925(Mad) 578 (Velovolu Ptharaju); 23 D.L.R 461, (Dac......rder dated 13.9.84 passed by the learned Munsif is hereby restored. The Rule is accordingly made absolute without any order as to costs. Ed. This Case is also Reported in: 40 DLR (1988) 199. ..Category: Procedural Law | Date: | Hits: 95
Asgar Ali & others Vs. Additional Deputy CommisÂsioner, Khulna & others, 1987, 16 CLC (HCD)
.... remand for trial in the light of the observation made herein before. There will be no order as to costs. Send down the records at once. Ed. This Case is also Reported in: 40 DLR (1988) 157. ......epresented - the opposite party. Civil Revision No. 45 of 1987. Judgment Anwarul Huq Chowdhury J. - This Rule arises out of an application under secÂtion 115 of the Code of Civil Procedure and is directÂed against the Judgement and decree dated 28.12.1983 passed by the learned Additional...... remand for trial in the light of the observation made herein before. There will be no order as to costs. Send down the records at once. Ed. This Case is also Reported in: 40 DLR (1988) 157. ..Category: Property Law | Date: | Hits: 36
Government of Bangladesh and others Vs. Md. Shahinoor Bari and others, 2010, 39 CLC (AD)
....no substance in the submissions of the learned Deputy Attorney General for the petitioners. Accordingly, the petitions are dismissed. Ed. This Case is also Reported in: 15 MLR (AD) (2010) 424. ......Reported in: 15 MLR (AD) (2010) 424. ......ম/ অবি/উঃবাঃ-৫/মহিলা-১২/৯à§/০ৠpurporting to transfer the services of 118 posts of the development project namely "Women Support Programme (2nd Phase)" to the revenue budget excluding the petitioners illegally and arbitrarily and order dated 09.02.2004 vide M..Category: Employment/Service Law | Date: | Hits: 86
SM Nasirul Haque Vs. Omar Faruque Chowdhury and others, 2001, 30 CLC (HCD)
....are confirmed. Order of stay as granted at the time of issue of the Rule is hereby recalled and vacated. Send down the records. Ed. This Case is also Reported in: 54 DLR (2002) 181. ......Civil Revisional Jurisdiction) Present: Md. Abdur Rashid J Hasan Foez Siddique J SM Nasirul Haque…..……………Petitioner Vs. Omar Faruque Chowdhury and others ………Opposite Parties Judgment December 3, 2001. Cases Referre......iew. “Amalgamation of tenancies made in Miscellaneous Case No. 89/72-73 under sections 116 and 117(1) (a) was given effect by amending khatian No.14 after excluding plot No.108 therefrom and revenue was collected on the basis of the new khatian No.18, Prima facie the order was a valid one, ..Category: Property Law | Date: | Hits: 39
Sufia Islam Shila and another Vs. Shakhawat Hossain and others, 2001, 30 CLC (HCD)
....ssioner within 3 months and to conclude the trial preferably within another 6 months from the date of receipt of the copy of this judgment. Ed. This Case is also Reported in: 54 DLR (2002) 178. ....... Ed. This Case is also Reported in: 54 DLR (2002) 178. ......erty described in schedule ‘A’ to lndramati Dasya by a registered deed dated 9-10-1933 and in the petty settlement operation the name of Indramati Dasya was correctly recorded who paid usual land revenue to the Khashmohal Department of Dhaka Collectorate, after the petty settlement operation Ind..Category: Property Law | Date: | Hits: 28
....c and extends loan to small industrial entrepreneurs for industrial growth on a nominal service charge on the loan fund. The applicant society submitted return for the assessment year 1983-84 showing income of Taka 2,59,684 and as Voluntary Non-Government Organisation (NGO) claimed exemption from in......d. Awlad Ali J.- These two reference applications at the instance of the Micro Industries Development Assistance Society (MIDAS), (hereinafter called the Society) being Reference Application No. 8/97 and Reference Application No. 9/97 arise out of the order dated 16-3-95 in ITA No. 791 of 1992-93 an......mulated in both the reference applications are answered in the negative and in favour of the assessee.
There will be no order as to costs.
Ed.
This Case is also Reported in: 54 DLR (2002) 168...
Category: Fiscal/Taxation Law | Date: | Hits: 65
Abdur Rahman Vs. State, represented by Deputy Commissioner, 2006, 35 CLC (HCD)
....nding before the Metropolitan Magistrate, Chittagong, is hereby quashed. Let a copy of the judgment be sent down at once. Ed. This Case is also Reported in: 59 DLR (2007) 683. ......man J.- The accused petitioner, Abdur Rahman, obtained this Rule on 4-2-2001, under section 561A of the Code of Criminal ProceÂdure, calling upon the informant opposite party No. 1 Shankar Sen Gupta and the Deputy Commissioner, Chittagong, to show cause as to the legality and propriety of the proce......he Code of Criminal Procedure provides a bar against initiation of private complaint on the allegation of forgery of a document which is the subject matter of a suit or case in any civil, criminal or revenue Court. Section 195(1)(c) of the Code of Criminal Procedure is reproduced below; Code ..Category: Criminal Law | Date: | Hits: 43
Commissioner of Taxes Vs. Prime Bank Ltd., 2007, 36 CLC (HCD)
....-12-2001 of the Taxes Appellate Tribunal, which set aside the order 10-9-2000 passed by the Inspecting Additional Commissioner of Taxes adding so-called capital loss of Taka 18,15,67,643 to the total income of the respondent assessee and restored that of the Deputy Commissioner of Taxes. 2. T......ibunal, which set aside the order 10-9-2000 passed by the Inspecting Additional Commissioner of Taxes adding so-called capital loss of Taka 18,15,67,643 to the total income of the respondent assessee and restored that of the Deputy Commissioner of Taxes. 2. The assessee is a banking company a......s case can be relied upon as an authority for the above observation of the Taxes Appellate Tribunal that "the loss purported to have arisen on revaluaÂtion of such trading assets on market price was revenue loss" is also not understood. In the cited case, we could not find any observation in suppor..Category: Fiscal/Taxation Law | Date: | Hits: 82
Angels Corporation (Pvt.) Ltd. and another Vs. Bangladesh and others, 2007, 36 CLC (HCD)
....sions laid down in Article 20(2) of the Constitution which provides that the State shall endeavour to create conÂditions in which, as a general principle, persons shall not be able to enjoy unearned income and an "interest" being an "unearned income" inclusion of the same within the definition of l......eported in: 59 DLR (2007) 601. ......sult, Rules in Writ Petition Nos. 6579 of 2004 and 6057 of 2005 are discharged withÂout any order as to costs.Stay granted earlier stands vacated.Ed.This Case is also Reported in: 59 DLR (2007) 601. ..Category: Others | Date: | Hits: 104
Integrated Services Ltd. Vs. Commissioner (Current Charges), Customs and others, 2007, 36 CLC (HCD)
....legal effect. The responÂdents are directed to refund the, detained non-adhesive share transfer stamps by 24th day of May, 2007, positively. Ed. This Case is also Reported in: 59 DLR (2007) 597.......tatutory Original Jurisdiction) Present: Md. Abdur Rashid J Md. Miftah Uddin Choudhury J Integrated Services Ltd..............Petitioner Vs. Commissioner (Current Charges), Customs and others.....Respondents Judgment May 8, 2007. Lawyers involved: Akhter Imam with Zuba......petiÂtioner ISL was required to produce the required stamps in Singapore for the purpose of stamping the Forms 117 at completion along with the Bangladesh Bank receipt issued for the purchase of the revenue stamp. 5. Accordingly, said stamps were purchased from the Bangladesh Bank through Tr..Category: Business or Commercial Law | Date: | Hits: 178
Aziz Hasan and others Vs. Bangladesh, 2007, 36 CLC (HCD)
.... not pay in cash the amount of money covered by respective bank guarantees within a period of thirty days of receipt of this order. Ed. This Case is also Reported in: 59 DLR (2007) 563. ......n: 59 DLR (2007) 563. ...... not pay in cash the amount of money covered by respective bank guarantees within a period of thirty days of receipt of this order. Ed. This Case is also Reported in: 59 DLR (2007) 563. ..Category: Fiscal/Taxation Law | Date: | Hits: 64
Abdul Baten (Md.) Vs. Chairman, NBR & others, 2007, 36 CLC (HCD)
....rantees received in the above Writ Petitions to the respective petitioners within a period of one month of receipt of this order, positively. Ed. This Case is also Reported in: 59 DLR (2007) 525.......¦â€¦â€¦â€¦â€¦â€¦.Petitioner Vs. Chairman, NBR & others……………………Respondents Judgment August 15, 2007. Lawyers involved: Mahmudul Islam with Mizanul Haque Chowdhury and Md Hasan Rajib Prodhan, Advocates—For the Petitioners. M Fida Kamal, Attorney General with ......rantees received in the above Writ Petitions to the respective petitioners within a period of one month of receipt of this order, positively. Ed. This Case is also Reported in: 59 DLR (2007) 525...Category: Fiscal/Taxation Law | Date: | Hits: 95
HP Cold Rolling Mills Ltd. Vs. National Board of Revenue and others, 2007, 36 CLC (HCD)
....id on the raw materials which were used in the production or manufacture of the exportable goods or service or foods menÂtioned in sub-section (2) of section 3 or any other goods (except the advance income tax and suppleÂmentary duty paid upon any raw materials used in the manufacture or productio......urisdiction) Present: Md. Abdur Rashid J Md. Miftahuddin Choudhury J HP Cold Rolling Mills Ltd……………………………………….Petitioner Vs. National Board of Revenue and others…………………Respondents Judgment July 25, 2007. Case Referred To- Za......available to the contrary, we find little difficulty to say that IDSC is not a duty but must be a tax as additional load or burden levied and collected by the government upon import of goods to raise revenue. 22. IDSC was introduced by an Act of Parliament, namely, Finance Act of 1997 under A..Category: Fiscal/Taxation Law | Date: | Hits: 93
Mark Builders Limited Vs. Commissioner of Taxes, 2007, 36 CLC (HCD)
....dgment Md. Abdur Rashid J.- The facts upon which the above reference was presented in short, are, that the applicant was a limited company and engaged in the business of construction. It submitted income tax return as company for the assessment year 1998-99 showing income of Taka 15,350. Then, it......espondent. Reference Application No. 266 of 2002. Judgment Md. Abdur Rashid J.- The facts upon which the above reference was presented in short, are, that the applicant was a limited company and engaged in the business of construction. It submitted income tax return as company for the asses......The National Board of Revenue should examine whether such wider discretion is not driving away the potential citizen from declaring their income or not hampering in any way the flow of the government revenue by exacting time and energy of the assessing officer. It may address the issue of discretion..Category: Fiscal/Taxation Law | Date: | Hits: 99
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