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Hussain Mohammad Ershad Vs. State and others, 2000, 29 CLC (AD)
....credit vouchers Exhibit 6 series in favour of JPL upon receiving the amount in cash on these dates. He also proved Exhibit 7 series, the book of account Exhibit 11, audit report and exhibit 19 income tax return which together with Exhibit 6 series are the documentary evidence regarding the said paym......s. 49, 49A, 49B, and 49C within Kawran Bazar Commercial Area including the building/structures thereon known as Janata Tower is maintained. Ed. This Case is also Reported in: 53 DLR (2001) 102. ......ea including the building/structures thereon known as Janata Tower is maintained. Ed. This Case is also Reported in: 53 DLR (2001) 102. ......revention of Corruption Act of 1947 and that further he paid an amount of taka six and half crore for the construction of a building called Janata Tower which amount was disproportionate to his known sources of income and thereby committed an offence under section (91)(e) of the said Act of 1947. ..Category: Property Law | Date: | Hits: 33
Abul Hossain and others Vs. Bangladesh and others, 2000, 29 CLC (HCD)
....r constructing building on the same by obtaining loan from the House Building Finance Corporation. The petitioner has mutated his name in the records of rights and has been paying rents and municipal taxes, etc. regularly. That the petitioner was Government Service holder and served as Ward Master o......thority and is of no legal effect. The respondents are directed to delete the building in question from the list of abandoned buildings. Ed. This Case is also Reported in: 53 DLR (2001) 94. ......ers……………Petitioner Vs. Bangladesh and others…………..Respondent Judgment June 12, 2000. Lawyers Involved: Khondker Mahbub Hossain, Senior Advocate with Afzal Hossain, Advocate-For the Petitioner. Syed Mahmud Hossain, Deputy Attorney Gen......thority and is of no legal effect. The respondents are directed to delete the building in question from the list of abandoned buildings. Ed. This Case is also Reported in: 53 DLR (2001) 94. ..Category: Property Law | Date: | Hits: 18
Ali Azam, Advocate Vs. Commissioner of Taxes, 1999, 28 CLC (HCD)
.... also against the Revenue authority and in favour of the assessee. 5. The learned Advocate then submits that the Assistant Commissioner of Taxes as well as the Appellate Tribunal assessed gain taxes in respect of the property exchanged by the applicant on 23-12- 86 and on 4 -1-87 with one Khi......on misconception of law and facts included the income of the property of Hajipur in the total income of the applicant but the Appellate Joint Commissioner of Taxes, taking a correct view of the fact, deducted the said income on the ground that the property did not belong to the applicant, rather it ...... Reported in: 53 DLR (2001) 92. ...... in favour of the assessee applicant. Accordingly, the reference is answered aforesaid and the parties will bear their own costs. Ed. This Case is also Reported in: 53 DLR (2001) 92. ..Category: Fiscal/Taxation Law | Date: | Hits: 67
....ng to interfere with the judgÂment of the High Court Division in setting aside the award.
Accordingly the leave petition is dismissed.
Ed.
This Case is also Reported in: VII ADC (2010) 361.
......ng to interfere with the judgÂment of the High Court Division in setting aside the award.
Accordingly the leave petition is dismissed.
Ed.
This Case is also Reported in: VII ADC (2010) 361.
......de the award.
Accordingly the leave petition is dismissed.
Ed.
This Case is also Reported in: VII ADC (2010) 361.
......tted all the sale proceeds of the transportation of the previous month to the instant petitioner. Before remitting the entire sale proceeds, the respondent and its sub agents, if any, will deduct, at source, their commission at the agreed rate. In the instant case, the sale proceeds for the month of..
Category: Alternative Dispute Resolution | Date: | Hits: 207
Anti Corruption Commission Vs. Barrister Mohammad Shahjahan Omar and another, 2009, 38 CLC (AD)
....ous Case No.1950 of 2009 is stayed with direction to the respondent No.1 to surrender before the concerned Court within 2 (two) weeks. Ed. This Case is also Reported in: VII ADC (2010) 349. ......ous Case No.1950 of 2009 is stayed with direction to the respondent No.1 to surrender before the concerned Court within 2 (two) weeks. Ed. This Case is also Reported in: VII ADC (2010) 349. ......stayed with direction to the respondent No.1 to surrender before the concerned Court within 2 (two) weeks. Ed. This Case is also Reported in: VII ADC (2010) 349. ......st Government demandÂing submission of the statements of all immovable and movable properties owned and possessed in his name and in the name of his wife or in the names of any other persons and the source of acquiring/ownÂing such property. 5. On 20.06.2007 the respondent No.1 filed wealth..Category: Others | Date: | Hits: 106
State Vs. Md. Chowdhury Alam, 2009, 38 CLC (AD)
....found to be of Tk. 5,56,76,070/- among which immovÂable property of Tk. 4,42,70,581/- and moveable property Tk. 1,14,05,489.75. As per the Income Tax Return submitted by the respondent in the income tax year 2006-2007, the respondent has property of Tk. 1,18,76,630/- and the wife of the petiÂtione......nd the appeal being still pending this Court is not inclined to interÂfere at this stage and accordingly the petiÂtion is dismissed. Ed. This Case is also Reported in: VII ADC (2010) 346. ......nding this Court is not inclined to interÂfere at this stage and accordingly the petiÂtion is dismissed. Ed. This Case is also Reported in: VII ADC (2010) 346. ......005. That property worth of Tk. 1,19,83,453/- is disproportionate to the latest income tax return filed by the respondent and his wife who have been acquired through unlawÂful means and beyond known source of income. During the enquiry it was found that the respondent has been possessing property o..Category: Others | Date: | Hits: 98
Md. Nurul Abedin Vs. Bangladesh, 2010, 39 CLC (AD)
....tioner then auction sale proceeding may be dropped. Accordingly both the leave petitions are dismissed with above observation. Ed. This Case is also Reported in: VII ADC (2010) 301. ......tioner then auction sale proceeding may be dropped. Accordingly both the leave petitions are dismissed with above observation. Ed. This Case is also Reported in: VII ADC (2010) 301. ......oceeding may be dropped. Accordingly both the leave petitions are dismissed with above observation. Ed. This Case is also Reported in: VII ADC (2010) 301. ......mical industry on the said allotted plots by constructing a factory building and importing machinerÂies and other sophisticated equipments from abroad by spending huge amount of money from their own source. 4. The petitioner and his partner entered into an agreement of hire purchase with the..Category: Property Law | Date: | Hits: 29
....the recommendations made above within six months. All the respondents are also directed to implement the directions made above immediately.
Ed.
This Case is also Reported in: 55 DLR (2003) 363.
......the recommendations made above within six months. All the respondents are also directed to implement the directions made above immediately.
Ed.
This Case is also Reported in: 55 DLR (2003) 363.
......l Powers Act, 1974 (XIV of 1974); Section 3
The word ‘concerned’ used in the section is a vague word
By using the word ‘concerned’, a police gets unhindered power to arrest any person stating that the person arrested by him is ‘concerned’ in a cognizable offence.
To ......ledge of a thing only if the thing exists…………….(10)
Credible Information, Source of Information
If a person is arrested on the basis of credible information nature of the information, source of information must be disclosed by the Police officer and also the reason why he believed th..
Category: Constitutional Law | Date: | Hits: 137
Habibur Rahman Mollah (Ex-Member of Parliament, Dhaka 4) Vs. State and another, 2010, 39 CLC (AD)
....ances of the case. The submissions of the learned Counsel merit no consideration. The appeal is dismissed. Ed. This Case is also Reported in: 62 DLR (AD) (2010) 233; 15 MLR (AD) (2010) 175. ......ances of the case. The submissions of the learned Counsel merit no consideration. The appeal is dismissed. Ed. This Case is also Reported in: 62 DLR (AD) (2010) 233; 15 MLR (AD) (2010) 175. ......se is also Reported in: 62 DLR (AD) (2010) 233; 15 MLR (AD) (2010) 175. ......man Commission Ain, 2004 read with Rule 15Gha (5) of the Emergency Powers Rules, 2007. The Commission investigated into the matter and having allegedly found disproportionate to the appellant's known source of income was of the opinÂion that he had committed offence punishable under the said provis..Category: Anti-Corruption Laws | Date: | Hits: 195
....sion committed no illegaliÂty in discharging the Rule.
We find no substance in this petition which is accordingly dismissed.
Ed.
This Case is also Reported in: VII (ADC) (2010) 194.
...... mortÂgaged property mentioned in the writ petition after getting a certificate from the Court under Section 33(7) of the Artha Rin Adalat Ain, 2003 and the price assessed was at Tk.8 lacs which was deducted from the claim of the plaintiff bank and therefore the High Court Division committed no ill......ty in discharging the Rule.
We find no substance in this petition which is accordingly dismissed.
Ed.
This Case is also Reported in: VII (ADC) (2010) 194.
......sion committed no illegaliÂty in discharging the Rule.
We find no substance in this petition which is accordingly dismissed.
Ed.
This Case is also Reported in: VII (ADC) (2010) 194.
..
Category: Others | Date: | Hits: 84
.... described in the commercial invoice. Thereafter on 30.09.1999 the required Bill of Entry together with relevant papers and documents were submitted for the purpose of assessment of the customs duty, tax and other charges. As per assessment dated 30.09.1999 the writ petitioner paid the duty, tax and...... High Court Division upon correct assessment of the materials on record arrived at a correct decision.
The petition is dismissed.
Ed.
This Case is also Reported in: VI ADC (2010) 65.
......rrect assessment of the materials on record arrived at a correct decision.
The petition is dismissed.
Ed.
This Case is also Reported in: VI ADC (2010) 65.
...... High Court Division upon correct assessment of the materials on record arrived at a correct decision.
The petition is dismissed.
Ed.
This Case is also Reported in: VI ADC (2010) 65.
..
Category: Fiscal/Taxation Law | Date: | Hits: 253
....he same are not required to pay VAT as because service is rendered to the Government. It has lastly been contended that the settled principle of law is that the fiscal law for charging a citizen with tax or levy is to be construed strictly and that for saddling the citizen with tax or levy placÂing......und of the discussions made hereinbefore we find merit in the appeals.
Accordingly, the appeals are allowed without any order as to cost.
Ed.
This Case is also Reported in:VII ADC (2010) 25.
......ade hereinbefore we find merit in the appeals.
Accordingly, the appeals are allowed without any order as to cost.
Ed.
This Case is also Reported in:VII ADC (2010) 25.
......he contract as stated hereinbefore PSI Agency for the service rendered submitted bill and the authority made payment for some time without deducting VAT. On March 11, 2001 NBR wrote to the Internal Resources Division of the Ministry of Finance about the realization of VAT and income tax from the bil..
Category: Fiscal/Taxation Law | Date: | Hits: 95
Collector of Customs and others Vs. TK Oil Refinery Ltd. and 22 others, 2009, 38 CLC (AD)
....ice and after arrival of the goods at Chittagong Port they, through their Clearing and Forwarding Agent, submitted bill of entry of 22-8-1994 for the purpose of assessment of customs duties and other taxes and charges on the basis of invoice value but the appellant No.1 directed the respondents to d......y and other duties on the basis of normal price so fixed. All the appeals are dismissed with the observaÂtion as made above. Ed. This Case is also Reported in: 62 DLR (AD) (2010) 217. ......asis of normal price so fixed. All the appeals are dismissed with the observaÂtion as made above. Ed. This Case is also Reported in: 62 DLR (AD) (2010) 217. ......y and other duties on the basis of normal price so fixed. All the appeals are dismissed with the observaÂtion as made above. Ed. This Case is also Reported in: 62 DLR (AD) (2010) 217. ..Category: Fiscal/Taxation Law | Date: | Hits: 86
....trument in line with the Nitimala 2001.
53. Both the appeals are accordingly dismissed without any order as to costs.
This Case is also Reported in: 15 MLR (AD) (2009) 41; VII (ADC) (2010) 91.
......trument in line with the Nitimala 2001.
53. Both the appeals are accordingly dismissed without any order as to costs.
This Case is also Reported in: 15 MLR (AD) (2009) 41; VII (ADC) (2010) 91.
......ordingly dismissed without any order as to costs.
This Case is also Reported in: 15 MLR (AD) (2009) 41; VII (ADC) (2010) 91.
......e delivered, in the form of elementary truths, the several characteristic principles of that particular system. That we may by sure, then, not to mistake his meaning in this case, let us recur to the source from which the maxim was drawn.
45. On the slightest view of the British Constitution, we ..
Category: Constitutional Law | Date: | Hits: 207
State Vs. Mirza Abbas, 2009, 38 CLC (AD)
....nce punishable under this section and not declared by the Government under the proÂceeding sub-section to be cognizable for the time being, or of an offence punishable under section 54 of the Income-tax Act, 1922, as applied by section 19, except upon complaint in writing made by a person authorize......thereÂfore no valid reason to interfere with the impugned judgment. Accordingly, the petition is dismissed. Ed. This Case is also Reported in: 7 LG (AD) (2010) 76; 15 MLR (AD) (2010) 141. ......son to interfere with the impugned judgment. Accordingly, the petition is dismissed. Ed. This Case is also Reported in: 7 LG (AD) (2010) 76; 15 MLR (AD) (2010) 141. ......thereÂfore no valid reason to interfere with the impugned judgment. Accordingly, the petition is dismissed. Ed. This Case is also Reported in: 7 LG (AD) (2010) 76; 15 MLR (AD) (2010) 141. ..Category: Fiscal/Taxation Law | Date: | Hits: 75
Rupak Dey Vs. Commissioner of Customs and others, 2008, 37 CLC (AD)
....gnment at Chittagong the petitioner submitted two bills of Entry on 14.03.1999 along with all necessary papers and documents to the customs authority for the purpose of assessment of customs duty, tax and other charges, on the basis of the C & F price made but the respondents instead of maki...... substance in the submissions of the learned advocate for the petitioner. Accordingly, the petition is dismissed. Ed. This Case is also Reported in: 17 BLT (AD) (2009) 314. ......of the learned advocate for the petitioner. Accordingly, the petition is dismissed. Ed. This Case is also Reported in: 17 BLT (AD) (2009) 314. ...... substance in the submissions of the learned advocate for the petitioner. Accordingly, the petition is dismissed. Ed. This Case is also Reported in: 17 BLT (AD) (2009) 314. ..Category: Fiscal/Taxation Law | Date: | Hits: 125
Md. Enamul Huq and others Vs. Bijoy Chandra Khasnabish and others, 2008, 37 CLC (AD)
.... which Tk. 50,000/- was paid by him as earnest money. It was stipÂulated that the sale deed would be executÂed and registered in favour of the plaintiff within 3(three) years after receiving income-tax clearance certificate as well as the payment of balance consideration, failing which the plainti......refore find no reason to interfere with the same. The petition is accordingly dismissed upon condonation of delay. Ed. This Case is also Reported in: VI ADC (2009)1003, 16 MLR (AD) (2011) 454....... interfere with the same. The petition is accordingly dismissed upon condonation of delay. Ed. This Case is also Reported in: VI ADC (2009)1003, 16 MLR (AD) (2011) 454.......refore find no reason to interfere with the same. The petition is accordingly dismissed upon condonation of delay. Ed. This Case is also Reported in: VI ADC (2009)1003, 16 MLR (AD) (2011) 454...Category: Limitation Law | Date: | Hits: 255
M/S. Madina Trading Corporation Vs. The Commissioner of Customs and another, 2008, 37 CLC (AD)
....ion 7(18) of the Finance Act, 1999 is delegation of authority to levy supplementary duty by NBR and that such delegation, amounts to abdication of parliament's essential function to levy and impose tax/duty and thus delegation to NBR under Section 7(18) of Finance Act, 1999 is excessive and there...... substance in the submissions of the learned Counsel for the petitioner. Accordingly, the petition is dismissed. Ed. This Case is also Reported in: 17 BLT (AD) (2009) 298. ......sel for the petitioner. Accordingly, the petition is dismissed. Ed. This Case is also Reported in: 17 BLT (AD) (2009) 298. ...... substance in the submissions of the learned Counsel for the petitioner. Accordingly, the petition is dismissed. Ed. This Case is also Reported in: 17 BLT (AD) (2009) 298. ..Category: Fiscal/Taxation Law | Date: | Hits: 112
Chairman, Mymensingh Pourashava, Mymensingh Vs. Kasimonnessa Bewa and others, 2009, 38 CLC (AD)
....ns of the learned Advocate for the petition but find no substance. The leave-petition is accordingly dismissed having no merit. Ed. This Case is also Reported in: 17 BLT (AD) (2009) 206. ......ns of the learned Advocate for the petition but find no substance. The leave-petition is accordingly dismissed having no merit. Ed. This Case is also Reported in: 17 BLT (AD) (2009) 206. ......nd no substance. The leave-petition is accordingly dismissed having no merit. Ed. This Case is also Reported in: 17 BLT (AD) (2009) 206. ......ns of the learned Advocate for the petition but find no substance. The leave-petition is accordingly dismissed having no merit. Ed. This Case is also Reported in: 17 BLT (AD) (2009) 206. ..Category: Procedural Law | Date: | Hits: 143
Moyez Uddin Sikder and others Vs. State, 2007, 36 CLC (HCD)
...., case filing or First Information Recording, investigation, pre trial procedures or during the trial under any act mentioned in this provision or provision 14 and 15. 19F. Verification of income tax certificates etc.- During investigation of corruption cases and placing it as evidence.- (1) In ......bstinate expression. Accordingly, the question raised at the Bar is hereby resolved with the observations as above. SM Emdadul Hoque, J.- I agree. Ed. This Case is also Reported in: ......diction) Present: Nozrul Islam Chowdhury J SM Emdadul Hoque J Moyez Uddin Sikder and others…………………………………Accused- Petitioners (On Surrender) Vs. The State, represented by the Deputy Commissioner, Khulna……………… Opposition Party. Judgment......bstinate expression. Accordingly, the question raised at the Bar is hereby resolved with the observations as above. SM Emdadul Hoque, J.- I agree. Ed. This Case is also Reported in: ..Category: Criminal Law | Date: | Hits: 101
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