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Abdul Hamid Chowdhury and others Vs. Commissioner of Taxes, 2000, 29 CLC (HCD)

....to the assessment year 1992-93 whereas the Reference Application No. 32 of 1998 relates to the assessment years 1993-94. In these two reference applications only the figure in respect of professional income, house property income and family expenses differ but the reasons assigned for arriving at th......is also Reported in: 53 DLR (2001) 234....... Accordingly, we answer both the questions in the negative and in favour of the assessee applicant, however, without any order as to cost. Ed. This Case is also Reported in: 53 DLR (2001) 234...

Category: Fiscal/Taxation Law | Date: | Hits: 64

Titas Gas (T & D) Co. Ltd. Vs. Commissioner of Taxes, 2000, 29 CLC (HCD)

....anson Pumps (India) Ltd. 172 ITR 333; Md Umar Vs. CIT, Bihar 101 ITR 525; 45 ITR 24, 119 ITR 431, 137 ITR 285 and 827; Meghna Petroleum Co Ltd Vs. CIT 50 DLR (AD) 165, 26 BTD (AD) 74; Commissioner of income Tax Vs. SRA Reddier 205 ITR 426. Lawyers Involved: Md. Altaf Hossain, Advocate—For t......rul Islam J AKM Shafiuddin J Titas Gas (T & D) Co. Ltd……….Applicant Vs. Commissioner of Taxes…..Respondent Judgment June 14, 2000. Cases Referred To- Sagorika and Co. Vs. Commissioner of Taxes 27 BTD 87; Commissioner of Taxes Vs. Mysore Commercial Chemical Co......tion of “perquisite” but perquisite as such has assessee not been defined in the Ordinance. However, according to the Oxford English Dictionary perquisite means casual profit additional to normal revenue or emolument; thing that has served in primary use and to which subordinate or servant has t..

Category: Fiscal/Taxation Law | Date: | Hits: 82

Gonesh Ghosh Vs. Babu @ Sabir Ahmed and others, 2010, 39 CLC (AD)

....o kabalas were registered in the name of Keshob Lal Ghosh on behalf of his five brothers and all of them used to own and possess the same in equal shares. The 'Ka' scheduled land was purchased by the income of all the above five brothers living in ejmali in the joined family. Rashik Lal Ghosh left b......Division (Civil) Present: Mohammad Fazlul Karim J Shah Abu Nayeem Mominur Rahman J Bijan Kumar Das J Md. Muzammel Hossain J Gonesh Ghosh being dead his heirs; 1(a) Bikash Ghosh and others……....Petitioners Vs. Babu @ Sabir Ahmed and others……………………....R......the above, we find no sub­stance in the submissions of the learned Counsel for the petitioners. Accordingly, the petition is dismissed. Ed. This Case is also Reported in: VII ADC (2010) 501...

Category: Property Law | Date: | Hits: 29

Sree Bishonath Das and others Vs. Sree Binoy Kumar Das and others, 2009, 38 CLC (AD)

....by the courts below in finding possession and title in favour of the plaintiff respondent. Accordingly the leave petition is dis­missed. Ed. This Case is also Reported in: VII ADC (2010) 478.......late Division (Civil) Present: Md. Tafazzul Islam J Md. Joynul Abedin J Md. Abdul Matin J Md. Abdul Aziz J ABM Khairul Haque J Surendra Kumar Sinha J Sree Bishonath Das and others………………………..Petitioners Vs. Sree Binoy Kumar Das and others……......by the courts below in finding possession and title in favour of the plaintiff respondent. Accordingly the leave petition is dis­missed. Ed. This Case is also Reported in: VII ADC (2010) 478...

Category: Property Law | Date: | Hits: 27

Anti-Corruption Commi­ssion Vs. Nargis Begum & others, 2009, 38 CLC (AD)

...., are that in Writ Petition No. 10744 of 2007 the petition­ers are the wife and three children of the former Minister Tariqul Islam. It is stated that the petition­ers are doing business and paying income tax on the basis of separate files, namely TIN: 417-105-3949/C-II/Jessore: TIN: 424-106-5073/......ecord—For the Petitioners. (In both the cases) None Represented—For the respondents. (In both the cases) Civil Petition for Leave to Appeal No. 1655 with 1657 of 2008. (From the judgment and order dated the 28th day of July, 2008 passed by the High Court Division in Writ Petition No. 10......e find no substance in the submissions of the learned Advocate for the petitioner. Accordingly, the petitions are dismissed. Ed. This Case is also Reported in: 62 DLR (AD) (2010) 279.   ..

Category: Anti-Corruption Laws | Date: | Hits: 168

Anti-Corruption Commission Vs. Dr. Muhiuddin Khan Alamgir and others, 2010, 39 CLC (AD)

....charge sheet was also submitted on 21.05.2007 against the respondent no.1, bringing the allegation of concealment of total Tk.3,27,88,465/-which he allegedly acquired beyond his known legal source of income and the learned Special Judge framed Charge under sections 26(2) and 27(1) of the Act read wi...... Md. Muzammel Hossain J Surendra Kumar Sinha J The Anti-Corruption Commission, represented by its Chairman, 1, Segunbagicha, Dhaka........... Petitioner. Vs. Dr. Muhiuddin Khan Alamgir and others.......... Respondents. Judgment July 04, 2010. Result: The petition is dism......dy been acquitted on merit of the case as is in this case. With these observations, this petition is dismissed. Ed. This Case is also Reported in: 62 DLR (AD) (2010) 290, VIII ADC (2011) 78. ..

Category: Anti-Corruption Laws | Date: | Hits: 231

Dr. Mohiuddin Farooque Vs. Bangladesh and others, 2001, 30 CLC (HCD)

....enabling them to take necessary steps in this regard immediately. A copy also be forwarded to the Chairman, BELA. Md. Joynul Abedin J.- I agree. This Case is also Reported in: 55 DLR (2003) 69. ...... Environmental Lawyers Association (BELA) being dead Ms. Syeda Rizwana Hasan, Director (Program), representing Bangladesh Environmental Lawyers Association (BELA)…..Petitioner. Vs. Bangladesh and others ………..Respondents. Judgment July 15, 2001. Cases Referred to- Peoples U......losure of those tanneries which have failed to take minimum steps required for the primary treatment of industrial effluent. We are conscious that closure of tanneries may bring unemployment, loss of revenue, but life, health and ecology have greater importance to the people.”(Para-21). 37. In ..

Category: Environmental Law | Date: | Hits: 345

Deputy Commissioner and Chairman, District Fisheries Tender Committees & others Vs. Md. Aswab Ali and others, 2000, 29 CLC (HCD)

....costs. The order of maintenance of status quo till disposal of Civil Revision Petition granted by this Court on 17-11-1999 stands vacated. Ed. This Case is also Reported in: 53 DLR (2001) 183.......ands vacated. Ed. This Case is also Reported in: 53 DLR (2001) 183.......costs. The order of maintenance of status quo till disposal of Civil Revision Petition granted by this Court on 17-11-1999 stands vacated. Ed. This Case is also Reported in: 53 DLR (2001) 183...

Category: Limitation Law | Date: | Hits: 152

Hussain Mohammad Ershad Vs. State and others, 2000, 29 CLC (AD)

....f 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. 3. Charge ......e Court High Court Division (Criminal Appellate Jurisdiction) Present: Md. Gholam Rabbani J Md. Latifur Rahman J Hussain Mohammad Ershad………………Appellant Vs. State and others…………………..Respondents Judgment August 24, 2000. Lawyers Involved: ......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. ..

Category: Property Law | Date: | Hits: 33

Ali Azam, Advocate Vs. Commissioner of Taxes, 1999, 28 CLC (HCD)

....nt made by the Assistant Commissioner of Taxes, Noakhali, Circle-1, Noakhali, for the assessment year 1987-88 vide his order dated nil under section 83(2) of the Income Tax Ordinance, 1984 on a total income of Taka 3,24,388.00 and being aggrieved by the said assessment the applicant preferred an app......mmissioner of Taxes, Noakhali, Circle-1, Noakhali, for the assessment year 1987-88 vide his order dated nil under section 83(2) of the Income Tax Ordinance, 1984 on a total income of Taka 3,24,388.00 and being aggrieved by the said assessment the applicant preferred an appeal before the Appellate Jo......es of life. The learned Advocate also submits that in other Cases the Tribunal took the view that without pinpointing any particular expenditure which has not been included in the family expenses the revenue authority cannot assess family expenses and in assessing family expenses as well the applica..

Category: Fiscal/Taxation Law | Date: | Hits: 67

Shafiqur Rahman Vs. Bangladesh Jatiya Samabaya Bank, 2000, 29 CLC (HCD)

....ting Court at once. The order of stay granted earlier by this Court at the time of issuance of the Rule is hereby re-called and vacated. Ed. This Case is also Reported in: 53 DLR (2001) 78. ......ule was obtained by the judgment-debtor upon making an application under section 115 of the Code of Civil Procedure against order No.91 dated.13-09-86 passed by the executing Court, Subordinate Judge and Commercial Court No.1 at Dhaka in Money Execution Case No. 76 of 1985. 2. It appears from......ting Court at once. The order of stay granted earlier by this Court at the time of issuance of the Rule is hereby re-called and vacated. Ed. This Case is also Reported in: 53 DLR (2001) 78. ..

Category: Civil Law | Date: | Hits: 82

Arif Rahman Vs. Commissioner of Customs and others, 1998, 27 CLC (HCD)

...., we are of the opinion that petition is liable to be rejected. Accordingly, we reject this petition without an order as to cost. Ed. This Case is also Reported in: 53 DLR (2001) 76. ...... (Special Original Jurisdiction) Present: AMM Rahman J Md. Muzammel Hossain J Arif Rahman…………………..Petitioner Vs. Commissioner of Customs and others…………Respondents Judgment July 8, 1998. Case Referred To- ......, we are of the opinion that petition is liable to be rejected. Accordingly, we reject this petition without an order as to cost. Ed. This Case is also Reported in: 53 DLR (2001) 76. ..

Category: Fiscal/Taxation Law | Date: | Hits: 65

Jarina Khatun & others Vs. Gani Howlader & others, 2000, 29 CLC (HCD)

.... observations, if necessary, on further evidence as may be adduced by the parties. The Court would abide by the ultimate result of the suit. Ed. This Case is also Reported in: 53 DLR (2001) 53. ......; others......................Petitioners Vs. Gani Howlader & others..............Opposite Parties Judgment December 3, 2000 Cases Referred To- Nawab Ali Dhakua Vs. Abdur Rashid and others, (1994) 14 BLD (AD) 229; Abdul Mannan and others Vs. Akram Ali and others, 43 DLR (AD) 12......m Ali obtained a yearly lease. 19. After due-consideration of RS Khatian Nos. 2325 and 2326, Exhibit ‘Cha’ and ‘Cha-l’, the judgment passed in Title Suit No. 295 of 1956, Exhibit No. 3 and revenue sale, Exhibit No. 8, the trial Court found that Kali Mohan Mukherjee purchased the suit land..

Category: Property Law | Date: | Hits: 22

Moshiur Rahman (Md.) Vs. State, 2000, 29 CLC (HCD)

....absolute. Let copies of this judgment and order be forwarded to the learned Sessions Judge and the petitioner for their future guidance. Ed. This Case is also Reported in: 53 DLR (2001) 42. ......minal Procedure was issued at the instance of the petitioner, calling upon the opposite parties to show cause, as to, why certain observations made by the Sessions Judgment Jhalakati, in his judgment and order dated 11-1 1998, in Criminal Appeal No. 4 of 1998, setting aside the judgment and order da......absolute. Let copies of this judgment and order be forwarded to the learned Sessions Judge and the petitioner for their future guidance. Ed. This Case is also Reported in: 53 DLR (2001) 42. ..

Category: Criminal Law | Date: | Hits: 29

Shaher Khatun & others Vs. State and another, 2000, 29 CLC (HCD)

.... 15-19 Md. Jaher Ali, Md. Sadeque Ali, Abdul Karim, Md. Amir Ali and Md. Emran Ali hereby confirmed in the facts and circumstances the Case. Ed. This Case is also Reported in: 53 DLR (2001) 19. ......Court High Court Division (Criminal Miscellaneous Jurisdiction) Present: Md. Ali Asgar Khan J Surendra Kumar Sinha J Shaher Khatun & ors ……… Petitioners Vs. State and another...............Opposite Judgment May 29, 2000. Cases Referred To- Ajit Kuma......ra). The contrary view is taken in the Case of Ajit Kumar Sarker & others (Supra). Before considering the said decisions, let us examine the relevant laws. 12. As pointed out earlier, the term revenue Court has not been defined in the State Acquisition and Tenancy Act. The said Act only speak..

Category: Criminal Law | Date: | Hits: 59

Bangladesh Society for the Enforcement of Human Rights (BSEHR) and Others Vs. Government of Bangladesh and others, 2000, 29 CLC (HCD)

....ory is the independently operating middle. class women, mostly through pimps, most of them hold regular jobs but resort to prostitution regularly of intermittently in order to supplement their meager income, carry on this sex business in any hired house in any locality. The third category is the upp....... ...... Let a copy of this judgment be sent to the Hon’ble Minister, Ministry of Home Affairs and Director General, Department of Social Services. Ed. This Case is also Reported in: 53 DLR (2001) 1. ..

Category: Constitutional Law | Date: | Hits: 264

Md. Abul Kashem Vs. Mahmudul Hasan @ Major General Mahmudul Hasan (Rtd.) and others, 2009, 38 CLC (AD)

....e no bearing upon the ultimate decision in the election petition. With this observation this petition for leave to appeal is dismissed. Ed. This Case is also Reported in: VII ADC (2010) 404. ......l) Present: MM Ruhul Amin CJ Md. Abdul Matin J Md. Abdul Aziz J BK Das J Md. Abul Kashem……...........Petitioner Vs. Mahmudul Hasan @ Major General Mahmudul Hasan (Rtd.) and others..........Respondents Judgment July 26, 2009. Lawyers Involved: Rafique-ul Huq......e no bearing upon the ultimate decision in the election petition. With this observation this petition for leave to appeal is dismissed. Ed. This Case is also Reported in: VII ADC (2010) 404. ..

Category: Election Law | Date: | Hits: 116

Muhammad Ali Vs. Mrs. Khaleda Rahman and others, 2009, 38 CLC (AD)

....ourt and restored that of the Trial Court. Under such circumstances, this appeal is dismissed but without any order as to cost. Ed. This Case is also Reported in: VII ADC (2010) 382. ...... Present: Mohammad Fazlul Karim J Md. Joynul Abedin J ABM Khairul Haque J Muhammad Ali ....................................Appellant Vs. Mrs. Khaleda Rahman and others...........Respondents Judgment August 17, 2009. Lawyers Involved: ...... had she ceased to be a co-sharer then the pre-emptee would not have filed a separate suit. Besides, he found that the said sepa­rate jama was only for the purpose of pay­ment of ground rent to the revenue author­ity and nothing more. The High Court Division in civil revision however, found that ..

Category: Property Law | Date: | Hits: 27

Md. Shafiqul Islam Talukder Vs. People’s Republic of Bangladesh, 2009, 38 CLC (AD)

.... ......ent: Mir Hashmat Ali J Md. Nuruzzaman J Md. Shafiqul Islam Talukder, M.L.S.S, son of Md. Sohrab Ali Talikder, Village- Sabbisha, P.O. Baholee, P.S. Sirajgonj, District- Sirajgonj and others.………………….Petitioners. Vs. The People’s Republic of Banglades......uruzzaman J.- This is an application under Article 102 of the Constitution upon which instant Rule Nisi was issued calling upon the respondents should not be directed to absorb the petitioners in the revenue budget as per the terms and conditions of the Project Proforma, Appointment letters and reco..

Category: Employment/Service Law | Date: | Hits: 106

State Vs. Md. Chowdhury Alam, 2009, 38 CLC (AD)

....ruption Commissioner Act, 2004 by concealing the description of his property in his statement of asset. Scrutinizing his statements of asset as mentioned under the "Income/Received" heading the total income of the respondent was found to be Tk. 1,28,41,800.00 and from the description given by the re......g rise to the present petition are as under:- The respondent surrendered before the Court of Chief Metropolitan Magistrate, Dhaka in connection with Ramna P.S. Case No. 53(12)206 on 22.02.2007 and the Court of Chief Metropolitan Magistrate, Dhaka vide order dated 22.02.2007 sent him to custod......nd the appeal being still pending this Court is not inclined to inter­fere at this stage and accordingly the peti­tion is dismissed. Ed. This Case is also Reported in: VII ADC (2010) 346. ..

Category: Others | Date: | Hits: 98