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.... disposed of with the above observations. Send down the record. Communicate copy of this judgment to the respondent No. 3 for compliance.
Ed.
This Case is also Reported in: 54 DLR (2002) 88.
...... disposed of with the above observations. Send down the record. Communicate copy of this judgment to the respondent No. 3 for compliance.
Ed.
This Case is also Reported in: 54 DLR (2002) 88.
......his Case is also Reported in: 54 DLR (2002) 88.
......formation on which the officer-in-charge the police station may start investigation must be a credible information received by such an officer either from a private person or from any intelligence source or agency. Even if there is a formal first information report, the police officer is not leg..
Category: Anti-Corruption Laws | Date: | Hits: 178
Begum Khaleda Zia Vs. Government of Bangladesh and others, 2010, 39 CLC (HCD)
.... the demised property for the last 28 years without any complain from any quarter. The property stands mutated in the name of the petitioner since February, 1982 and she paid rent and land developing tax regularly up to date. That pursuant to a decision of the Cabinet taken on 8.4.2009 the governmen......his day to the petitioner to vacate the house in question. Sheikh Hassan Arif J.- I agree. Ed. This Case is also Reported in: 30 BLD (HCD) (2010) 597, 63 DLR (2011) 385, 8LG (2011) HCD 189. ......nment of Bangladesh and others .......... Respondents. Judgment October 13, 2010. Result: The rule is discharged. Cases Referred to- 50 DLR (AD) 27, Kasturi Lal Lakshmi Reddy Vs. State of Jammu and Kashmir, AIR 1980 SC 1992, 17 DLR (SC) (1965) 369. Lawyers Involved: T.H. Kha......n 29th and 30th May, 1981. That although late President rendered invaluable services to the country and the nation but he left behind the petitioner and her two minor sons without any property or any source of income for living. That after killing of Shaheed President Ziaur Rahman there was tremendo..Category: Property Law | Date: | Hits: 88
Atar Ali Miah (Md) Vs. State and Others, 1999, 28 CLC (HCD)
.... In the result, the Rule stands discharged. Order of stay granted at the time of issuance of the Rule stands vacated. No costs. Ed. This Case is also Reported in: 52 DLR (HCD) (2000) 120....... In the result, the Rule stands discharged. Order of stay granted at the time of issuance of the Rule stands vacated. No costs. Ed. This Case is also Reported in: 52 DLR (HCD) (2000) 120.......CD) (2000) 120....... In the result, the Rule stands discharged. Order of stay granted at the time of issuance of the Rule stands vacated. No costs. Ed. This Case is also Reported in: 52 DLR (HCD) (2000) 120...Category: Property Law | Date: | Hits: 34
City Sugar Industries Ltd. and others Vs. Human Rights and Peace for Bangladesh, 2010, 39 CLC (AD)
....i.e. let the safety of the people be the Supreme law. We find no substance in these petitions which are accordingly dismissed. Ed. This Case is also Reported in: 15 MLR (AD) (2010) 389. ......i.e. let the safety of the people be the Supreme law. We find no substance in these petitions which are accordingly dismissed. Ed. This Case is also Reported in: 15 MLR (AD) (2010) 389. ......stance in these petitions which are accordingly dismissed. Ed. This Case is also Reported in: 15 MLR (AD) (2010) 389. ...... Secretariat, P.S.-Shahbag, Dhaka. Writ respondent No.6 is the Secretary, Ministry of Shipping, Bangladesh Secretariat, P.S.-Shahbag, Dhaka. Writ respondent No.7 is the Secretary, Ministry of Water Resources, Bangladesh Secretariat, P.S.-Shahbag, Dhaka. Writ respondent No. 8 is the Secretary, Minist..Category: Environmental Law | Date: | Hits: 344
Mohammad Reazaul Karim and others Vs. A. B. M. Khalequzzaman and others, 2010, 39 CLC (AD)
....tion to prepare fresh balance sheets for a particular financial year to reflect events afterwards will be against the said 1991 Act and relevant accounting principles and additionally will have undue tax law implications. Indeed the Company was categorically advised by Hoda Vasi Chowdhury & Comp......r no interference by this Court. In the result, all the appeals are dismissed without any order as to costs. Ed. This Case is also Reported in: 15 MLR (AD) (2010) 369, 62 DLR (AD) (2010) 411.......s Court. In the result, all the appeals are dismissed without any order as to costs. Ed. This Case is also Reported in: 15 MLR (AD) (2010) 369, 62 DLR (AD) (2010) 411.......r no interference by this Court. In the result, all the appeals are dismissed without any order as to costs. Ed. This Case is also Reported in: 15 MLR (AD) (2010) 369, 62 DLR (AD) (2010) 411...Category: Company Law | Date: | Hits: 191
Mohammad Ullah (Driver) Vs. State, 2007, 36 CLC (HCD)
....oned. The learned judge is directed to proceed with the appeal in accordance with law. Send down the lower Court records. Ed. This Case is also Reported in: 59 DLR (2007) 281. ......ce or like civil suit a right accrues to the accused that if he avoid the sentence for certain period then he will not require to serve his sentence period for avoiding arrest after conviction is not deducted from sentence. A convict whenever he/she is apprehended sentence will run from the date of ......al in accordance with law. Send down the lower Court records. Ed. This Case is also Reported in: 59 DLR (2007) 281. ......oned. The learned judge is directed to proceed with the appeal in accordance with law. Send down the lower Court records. Ed. This Case is also Reported in: 59 DLR (2007) 281. ..Category: Criminal Law | Date: | Hits: 36
....ned against an Order dated 23-4-2001 passed (Annexure D) by respondent No. 5 Deputy Commissioner, Customs, Excise and VAT imposing fine of Taka 43,84,398.56 upon the petitioner company for evasion of tax.
2. The facts on which the Rule was obtained, in short, are that the petitioner was a pri......oner stated that due to wrong impression that said supplementary duty could not be deposited. It was under the impression that supplementary duty could be adjusted with the huge amount of VAT already deducted at source. The petitioner had never intended not to pay supplementary duty against the sale.......
...... Abdur Rashid J
Md. Miftahuddin Choudhury J
RAK Ceramics (Bangladesh) Private Ltd……........Petitioner
Vs.
Bangladesh, represented by Secretary, Ministry of Internal Resources Division & others ...........Respondents
Judgment
April 23, 2007.
L..
Category: Fiscal/Taxation Law | Date: | Hits: 63
Surajmal Ram Prasad Vs. Commissioner of Taxes, 2007, 36 CLC (HCD)
..... Abdur Rashid J.- The facts upon which the above references were presented, in short, are that the applicant (same in both references) was an assessee having TIN: 4581021587. He submitted his income tax return for the assessment year 199798 showing net loss of Taka 46,450 Then, he submitted a rev......ith our answer in the negative against the Revenue Department and in favor of the applicant. Parties are directed to bear their own cost. Ed. This Case is also Reported in: 59 DLR (2007) 268.......…………..Applicant Vs. Commissioner of Taxes……………………………..Respondent Judgment April 18, 2007. Lawyers involved: Borhan Uddin, Advocate—For the Applicant. Md. Rezaul Islam, Assistant Attorney-General—For the Respondent. ......ith our answer in the negative against the Revenue Department and in favor of the applicant. Parties are directed to bear their own cost. Ed. This Case is also Reported in: 59 DLR (2007) 268...Category: Fiscal/Taxation Law | Date: | Hits: 63
Syed Ziaul Hasan and others Vs. Bangladesh and others, 2006, 35 CLC (HCD)
....service is rendered or when the invoice relating to service is rendered or when the invoice relating to service is delivered or the value is received in part or full. The respondent has levied VAT or taxes on supplier of SIM Card irrespective of the identity of the operators of mobile phone and the ......tity module (SIM) Card according to the price fixed i.e. Taka 1800. There will be no order as to costs. Ed This Case is also Reported in: 59 DLR (2007) 238, 26 BLD (HCD) (2006) 366. ......is Case is also Reported in: 59 DLR (2007) 238, 26 BLD (HCD) (2006) 366. ......tity module (SIM) Card according to the price fixed i.e. Taka 1800. There will be no order as to costs. Ed This Case is also Reported in: 59 DLR (2007) 238, 26 BLD (HCD) (2006) 366. ..Category: Fiscal/Taxation Law | Date: | Hits: 131
Shahella Chowdhury Vs. National Board of Revenue and others, 2007, 36 CLC (HCD)
....F) imposing penalty under section 128 of the Income Tax Ordinance, 1984 by the Deputy Commissioner of Taxes. 2. Short facts out of which the Rule was obtained are that the petitioner was a regular tax payee having TIN: 34-100-1503/Coys-06, Taxes Zone-2 at Chittagong. 3. After submission of the...... be income chargeable to tax. Such money out of the bank loan may cause increase cost of the house originally shown in the asset side of the statement of assets and liabilities but shall have to be deducted as liability to work out the net worth of the assets in the period in question. The fund to......13. ......n by adjustment with the assets of the previous year at Taka 32,96,852.00 and increase of assets of Taka 13,03,854.00. He then found such increase of assets at Taka 13,03,854 as an income "from other sources" under section 19(1) read with section 33 of the Ordinance. Then, by his order dated 24-12-0..Category: Fiscal/Taxation Law | Date: | Hits: 69
Anti-Corruption Commission Vs. Md. Hasan & others, 2008, 37 CLC (AD)
....ove, we find no substance in the submissions of the learned Advocate for the petitioner. Accordingly, the petition is dismissed. Ed. This Case is also Reported in: 15 BLC (AD) (2006) 183. ......ove, we find no substance in the submissions of the learned Advocate for the petitioner. Accordingly, the petition is dismissed. Ed. This Case is also Reported in: 15 BLC (AD) (2006) 183. ......nce in the submissions of the learned Advocate for the petitioner. Accordingly, the petition is dismissed. Ed. This Case is also Reported in: 15 BLC (AD) (2006) 183. ......o. 1 in Chittagong Central Jail. In the said notice the respondent No.7 alleged that it is apparent on enquiry that the respondent No. 1 has become owner of assets disproportionate to his known legal source of income in his name or his wife, son, daughter and other dependents located within the coun..Category: Anti-Corruption Laws | Date: | Hits: 143
Mirza Shahab Ispahani Vs. Government of the Peoples’ Republic of Bangladesh, 1987, 16 CLC (HCD)
....British passport having expired, the petitioner received another British passport valid upto the 13th May, 1992. 3. During the petitioner's short stay at Dhaka in October, 1972 the petitioner paid taxes and other dues for the disputed property. After the petitioner left Dhaka for London towards t......tore the disputed property to the possession of the petitioner within three months from date. Mohammad Ismail Uddin Sarker J. - I agree. Ed. This Case is also Reported in: 40 DLR (1988) 87. ......mail Uddin Sarker J Mirza Shahab Ispahani....................Petitioner Vs. Government of the Peoples’ Republic of Bangladesh, represented by the Secretary, Ministry of Works, Secretariat Building, Dhaka..........................Respondent Judment March 31, 1987. Cases Refer......tore the disputed property to the possession of the petitioner within three months from date. Mohammad Ismail Uddin Sarker J. - I agree. Ed. This Case is also Reported in: 40 DLR (1988) 87. ..Category: Immigration and Citizenship Law | Date: | Hits: 188
....ke to pay charges for gas consumption at the rates specified below and in force from time to time and, as may be changed from time to time at the sole discretion of the company and also agreed at any tax of charge on Natural Gas imposed by the Municipality of Local Authority or the Government or any......eceipt of the copy of this judgment.
In the result, the Rule is disposed of with the aforesaid observation without any order as to costs.
Ed.
This Case is also Reported in: 54 DLR (2002) 35.
......any Ltd…………………………….Petitioner
Vs
Habib Oil Mills (BD) Ltd....…………….Opposite Party
Judgment
July 30, 2001.
Lawyers Involved:
Mainul Hosein, Barrister-at-Law with Manjur Kadir and Md. Shamim ul-Alam, Advocates—For the Petitioner.
Dr. M. Zahir wit......he arrear bills, etc. The last letter to this effect is dated 7-9-2000. So, it is not correct that the defendant has disconnected the gas line without any notice. Secondly, gas is indeed a national resource belonging to the state being managed by the defendant company under authority of the Governme..
Category: Civil Law | Date: | Hits: 115
Didarul Kabir (Md) Vs. Commissioner of Customs and others, 2001, 30 CLC (HCD)
....General -For Respondent No. 1. Writ Petition No. 1012 of 1998. Judgment Syed Amirul Islam J.- In this Rule the petitioners have challenged the imposition of separate customs duties and other taxes on its various equipment, in addition to the taxes and duties levied on the vessel itself on i......ischarged however without any order as to cost. The respondents are at liberty to realise the balance dues by encashing the Bank Guarantee. Ed. This Case is also Reported in: 55 DLR (2003) 11..............................Petitioner Vs. Commissioner of Customs and others………..….Respondents Judgment August 7, 2001. Lawyers Involved: Dr. M. Zahir with Moqbul Ahmed, Advocates – For the Petitioner. Mostafa Zaman Islam, Assistant‑Attorney‑General -For Respondent ......ischarged however without any order as to cost. The respondents are at liberty to realise the balance dues by encashing the Bank Guarantee. Ed. This Case is also Reported in: 55 DLR (2003) 11...Category: Fiscal/Taxation Law | Date: | Hits: 77
American Express Bank Limited Vs. Chairman, National Board of Revenue and others, 2001, 30 CLC (HCD)
....petitioner be made part of the record. 2. This Rule Nisi was issued calling upon the respondents to show cause as to why the impugned letter dated 22-6-1998 of the respondent No.3 reopening income tax cases of the petitioner for six years from 1992-93 to 1997-98 (Annexure-1) and the continuation ......of the Income Tax Ordinance, 1984 calling upon the petitioner to file fresh returns for the assessment years from 1992-93 to 1997-98 alleging that in those returns the petitioner though shown to have deducted Head Office expenses in total Income Tax computation sheet but did not disclose the basis o......Court High Court Division (Special Original Jurisdiction) Present: MM Ruhul Amin J Md. Munsurul Hoque Chowdhury J American Express Bank Limited……Petitioner Vs. Chairman, National Board of Revenue and others ……………………Respondents Judgment July 31, 200......eturns the petitioner though shown to have deducted Head Office expenses in total Income Tax computation sheet but did not disclose the basis of making such deduction for Head Office expenses and the sources of money for financing such expenses did not reflect in the profit and loss account sheet wh..Category: Fiscal/Taxation Law | Date: | Hits: 132
Sonali Bank and another Vs. Md. Harun, 1999, 28 CLC (HCD)
.... 43,000.00 are hereby affirmed with interest at the rate of 8% per annum till realisation. Send down the lower Court records at once. Ed. This Case is also Reported in: 52 DLR (HCD) (2000) 75.......iled to run the mill due to non payment of the aforesaid amount he applied for further amount and after negotiation the bank increased the cash credit limit to Taka 4.00 lac but at the same time they deducted the IDA credit amount already received by the plaintiff resulting in the plaintiff’s fail......firmed with interest at the rate of 8% per annum till realisation. Send down the lower Court records at once. Ed. This Case is also Reported in: 52 DLR (HCD) (2000) 75....... 43,000.00 are hereby affirmed with interest at the rate of 8% per annum till realisation. Send down the lower Court records at once. Ed. This Case is also Reported in: 52 DLR (HCD) (2000) 75...Category: Civil Law | Date: | Hits: 72
....) of the said Finance Act is ultra vires of said section 7 of the VAT Act. He further submitted that imposition of 2.5% on the import of milk powder once and again on the supply of the same is double taxation and as such the same is arbitrary, malafide and without any lawful authority. He further su...... the above facts and circumstances we find no merit in this Rule.
In the result, the Rule is discharged without any order as to cost.
Ed.
This Case is also Reported in: 52 DLR (HCD) (2000) 72.......cumstances we find no merit in this Rule.
In the result, the Rule is discharged without any order as to cost.
Ed.
This Case is also Reported in: 52 DLR (HCD) (2000) 72....... the above facts and circumstances we find no merit in this Rule.
In the result, the Rule is discharged without any order as to cost.
Ed.
This Case is also Reported in: 52 DLR (HCD) (2000) 72...
Category: Fiscal/Taxation Law | Date: | Hits: 93
Dr Abeda Begum and others Vs. Public Service Commission and others, 2006, 35 CLC (HCD)
....he Appellate Division of the Supreme Court applying the Doctrine of Promissory Estoppel held that to avoid the crisis of sugar when the government issued notification exempting customs duty and sales tax on the import of sugar for a limited period on fulfillment of certain conditions and the importe...... expeditiously. Communicate a copy of the judgment immediately to the respondent No. 1 PSC for taking necessary steps expeditiously. Ed. This Case is also Reported in: 59 DLR (2007) 182. ......est Bengal AIR 1964 Cal 265, 272; Shearer vs. Shield 1914AC 808; Dr. Nurul Islam vs. Bangladesh 1981 BLD (AD) 140 = 33 DLR (AD) 201; Mansurul Aziz and another vs. Secretary, Ministry of Land Administration and Land Reforms and others 1981 BLD (AD) 75; Khondker Moshtaque Ahmed vs. Bangladesh 1982 BLD...... expeditiously. Communicate a copy of the judgment immediately to the respondent No. 1 PSC for taking necessary steps expeditiously. Ed. This Case is also Reported in: 59 DLR (2007) 182. ..Category: Employment/Service Law | Date: | Hits: 134
....e observations and direction made above.
Communicate a copy of this judgment to the respondent at once.
There is no order as to costs.
Ed.
This Case is also Reported in: 59 DLR (2007) 131.......e observations and direction made above.
Communicate a copy of this judgment to the respondent at once.
There is no order as to costs.
Ed.
This Case is also Reported in: 59 DLR (2007) 131.......Ed.
This Case is also Reported in: 59 DLR (2007) 131.......e observations and direction made above.
Communicate a copy of this judgment to the respondent at once.
There is no order as to costs.
Ed.
This Case is also Reported in: 59 DLR (2007) 131...
Category: Information Technology Law | Date: | Hits: 171
Anhar Ahamed Chowdhury and another Vs. Md. Shamsuzzaman and others, 2006, 35 CLC (HCD)
....eedings of Title Execution Case No. 3 of 2003 granted earlier is recalled and stands vacated. Send down the lower Court's record at once. Ed. This Case is also Reported in: 59 DLR (2007) 66. ......eedings of Title Execution Case No. 3 of 2003 granted earlier is recalled and stands vacated. Send down the lower Court's record at once. Ed. This Case is also Reported in: 59 DLR (2007) 66. ......arlier is recalled and stands vacated. Send down the lower Court's record at once. Ed. This Case is also Reported in: 59 DLR (2007) 66. ......eedings of Title Execution Case No. 3 of 2003 granted earlier is recalled and stands vacated. Send down the lower Court's record at once. Ed. This Case is also Reported in: 59 DLR (2007) 66. ..Category: Business or Commercial Law | Date: | Hits: 208
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