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Bangladesh Rural Advancement Committee (BRAC) Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
.... as follows:- The assessee-applicant-Bangladesh Rural Advancement Committee (hereinafter referred to as the assessee/BRAC) is a registered society under the Societies Act, 1860. It is also a Non-Government Organization (NGO) engaged in running different projects for advancement of education, he......esh, is to take necessary steps under section 161(2) of the Income Tax Ordinance, 1984. S. H. Md. Nurul Huda Jaigirdar J. - I agree. This Case is also Reported in: ......esh, is to take necessary steps under section 161(2) of the Income Tax Ordinance, 1984. S. H. Md. Nurul Huda Jaigirdar J. - I agree. This Case is also Reported in: ..Category: Fiscal/Taxation Law | Date: 14 May, 2014 | Hits: 3
Bangladesh Rural Advancement Committee (BRAC) VS. The Commissioner of Taxes, 2014, 43 CLC (HCD)
....s not a tax exempted income inasmuch as by Finance Act, 2002 an explanation was added to Paragraph 1(1) of the Schedule providing that the provision of Paragraph 1(1) shall not apply in case of a Non-Government Organization (NGO) registered with NGO Affairs Bureau. The assessee is admittedly an NGO ...... Bangladesh is directed to take necessary steps under section 161(2) of the Income Tax Ordinance, 1984. S. H. Md. Nurul Huda Jaigirdar J.- I agree. Ed. This case is also Reported in: ...... Bangladesh is directed to take necessary steps under section 161(2) of the Income Tax Ordinance, 1984. S. H. Md. Nurul Huda Jaigirdar J.- I agree. Ed. This case is also Reported in: ..Category: Fiscal/Taxation Law | Date: 12 May, 2014 | Hits: 5
Bangladesh Rural Advancement Committee (BRAC) Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....s not a tax exempted income inasmuch as by Finance Act, 2002 an explanation was added to Paragraph 1(1) of the Schedule providing that the provision of Paragraph 1(1) shall not apply in case of a Non-Government Organization (NGO) registered with NGO Affairs Bureau. The assessee is admittedly an NGO ......ngladesh is directed to take necessary steps under section 161(2) of the Income Tax Ordinance, 1984. S. H. Md. Nurul Huda Jaigirdar J.- I agree. This Case is also Reported in: ......ngladesh is directed to take necessary steps under section 161(2) of the Income Tax Ordinance, 1984. S. H. Md. Nurul Huda Jaigirdar J.- I agree. This Case is also Reported in: ..Category: Fiscal/Taxation Law | Date: 12 May, 2014 | Hits: 5
State Vs. Faisal Morshed Khan and another, 2014, 43 CLC (AD)
....ther independent government department unless the Income Tax Department reviews its own assessment. There cannot be a conflicting exercise of power between the two independent departments of the Government. If the assessment of valuation made by the Income Tax Department is allowed to be questi......ccordingly, both the criminal petitions for leave to appeal are dismissed with the observation made in the body of the judgment. Ed. This Case is also Reported in: 66 DLR (AD) (2014) 236. ......ccordingly, both the criminal petitions for leave to appeal are dismissed with the observation made in the body of the judgment. Ed. This Case is also Reported in: 66 DLR (AD) (2014) 236. ..Category: Anti-Corruption Laws | Date: 5 May, 2014 | Hits: 8
Md. Abul Bashar Vs. Government of Bangladesh, 2014, 43 CLC (HCD)
....Special Original Jurisdiction) Present: M. Moazzam Husain J Md. Badruzzaman J Md. Abul Bashar………………..............Petitioner Vs. Government of Bangladesh, represented by the Secretary, Ministry of Law, Justice and Parliamentary A......l effect. The order of stay granted earlier is hereby vacated. There would, however, be no order as to cost. Md. Badruzzaman J. - I agree Ed. This Case is also Reported in: ......l effect. The order of stay granted earlier is hereby vacated. There would, however, be no order as to cost. Md. Badruzzaman J. - I agree Ed. This Case is also Reported in: ..Category: Administrative Law, Constitutional Law | Date: 4 May, 2014 | Hits: 5
Ayub Hossain Khan (Md.) Vs. Bangladesh and others, 2014, 43 CLC (AD)
....ouse AC Israel Cocoa Ltd. Vs. Nigerian Produce Marketing Co. Ltd. 1972 AC 741; Combe Vs. Combe 1951 2 KB 215; Robertson Vs. Minister of Pensions 1949 1 KB 227; Wells Vs. Minister of Housing and Local Government 1967 1 WLR 1000; Lever Finance Vs. Westminister LBC, 1971 1 QB 222; Lords in Howell Vs. F......ward, supra) the plaintiff, who sued the defendants for full rents for the last quarter of the year 1945 and for future, leased a block of flats to the defendants. In view of the War time lull in the rental market, the plaintiff in January 1940, agreed in black and white to reduce the rent, without ......the learned Advocate and his client resorted to clear fraud upon the Court for which they deserve to be reprimanded. Ed. This Case is also Reported in: 66 DLR (AD) (2014) 215. ..Category: Civil Law, Property Law | Date: 4 May, 2014 | Hits: 20
Parul Nath and others Vs. State, 2014, 43 CLC (AD)
....cation, declared that the property was not an abandoned property, struck down the execution case subject to payment of the decretal amount to the Bank directly by the appellants and directed the Government to release the property treating Title Suit No. 508 of 1982 filed by the appellant as wit......urt Division in Criminal Miscellaneous Case No.4296 of 2006 and by this Court in Criminal Appeal No.43 of 2009 stand Accordingly. Ed. This Case is also Reported in: 20 BLC (AD) (2015) 77. ......d above. And if the directions of this Court given in Criminal Appeal No.43 of 2009 remain, the leave petitioners who are the legal heirs of Ram Krisha Nath shall be deprived of their legitimate dues from the mortgagors including 46 claimants and the other rights arising out of the transactions..Category: Criminal Law, Property Law | Date: 27 Apr, 2014 | Hits: 8
Pubali Bank Limited Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....be a profit of the year in which it is recovered: Provided further that no deduction under this clause shall be allowed in respect of— (a) any amount representing grant allowed by the Government in the form of 15 years Special Treasury Bonds; (b) any loan advanced to any Governm......ngladesh, is directed to take necessary steps under Section 161(2) of the Income Tax Ordinance, 1984. S. H. Md. Nurul Huda Jaigirdar J: I agree. This Case is also Reported in: ......ngladesh, is directed to take necessary steps under Section 161(2) of the Income Tax Ordinance, 1984. S. H. Md. Nurul Huda Jaigirdar J: I agree. This Case is also Reported in: ..Category: Fiscal/Taxation Law | Date: 27 Apr, 2014 | Hits: 6
State Vs. Shajahan Bepari and others, 2014, 43 CLC (HCD)
....er. None appears—For the Opposite Parties. Criminal Revision No. 3544 of 1991 Judgment Syed Md. Ziaul Karim J. — By this Rule, the State, represented by the Solicitor, Government of the Bangladesh as petitioner has challenged the legality and propriety of the order da......e is directed to dispose of the case within six months from date. Office is directed to communicate the order at once. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 140 ......e is directed to dispose of the case within six months from date. Office is directed to communicate the order at once. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 140 ..Category: Criminal Law, Procedural Law | Date: 3 Apr, 2014 | Hits: 3
AZM Tajul Islam vs. Government of Bangladesh and others, 2014, 43 CLC (HCD)
....vision (Special Original Jurisdiction) Present: Quazi Reza-ul-Hoque J ABM Altaff Hussain J AZM Tajul Islam...........................................Petitioner Vs. Government of Bangladesh and others.............Respondents Judgment April 3, 2014 Re......seniority and experience, on the basis of the ACR within 15 days of receipt of this judgment and order. Ed. This Case is also Reported in: 20 BLC (HCD) (2015) 266. ......seniority and experience, on the basis of the ACR within 15 days of receipt of this judgment and order. Ed. This Case is also Reported in: 20 BLC (HCD) (2015) 266. ..Category: Administrative Law | Date: 3 Apr, 2014 | Hits: 6
....ial Original Jurisdiction)
Present:
M Moazzam Hussain J
Md. Badruzzaman J
Rahima Begum...............................Petitioner
Vs.
Government of Banglades Represented by the Secretary, Ministry of Local Government and others.............from April 2011, within 2(two) weeks from the date of receipt of this judgment.
Communicate copies of the judgment at once.
Ed.
This Case is also Reported in: 67 DLR (HCD) (2015) 46.
......from April 2011, within 2(two) weeks from the date of receipt of this judgment.
Communicate copies of the judgment at once.
Ed.
This Case is also Reported in: 67 DLR (HCD) (2015) 46.
..
Category: Constitutional Law, Employment/Service Law | Date: 13 Mar, 2014 | Hits: 6
....r post of Assistant District Education Officers who are similarly situated under the Bangladesh Civil Service Recruitment Rules, 1981 for promotion to the posts of Headmaster/Headmistress of the Government High Schools and District Education Officer, should not be declared to be ultra vires to ......;
Ed.
This Case is also Reported in: 67 DLR (HCD) (2015) 204
......;
Ed.
This Case is also Reported in: 67 DLR (HCD) (2015) 204
..
Category: Constitutional Law, Employment/Service Law | Date: 9 Mar, 2014 | Hits: 3
SM Deen Islam Vs. Government of Bangladesh and others, 2014, 43 CLC (HCD)
....p; Government of Bangladesh and others..........Respondents Judgment March, 2014. Result......issue a fresh order in strict compliance of law, if so desires. There will be no order as to costs. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 34. ......issue a fresh order in strict compliance of law, if so desires. There will be no order as to costs. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 34. ..Category: Administrative Law, Constitutional Law | Date: 4 Mar, 2014 | Hits: 5
Hafiz Ahmed Mazumder Vs. Pubali Bank Limited, 2014, 43 CLC (HCD)
....me of admission of this petition is hereby vacated. The parties will bear their respective cost. This Case is also Reported in: 66 DLR (HCD) (2014) 234 ......me of admission of this petition is hereby vacated. The parties will bear their respective cost. This Case is also Reported in: 66 DLR (HCD) (2014) 234 ......me of admission of this petition is hereby vacated. The parties will bear their respective cost. This Case is also Reported in: 66 DLR (HCD) (2014) 234 ..Category: Banking Law, Corporate Law | Date: 25 Feb, 2014 | Hits: 9
Moklesur Rahman (Md.) and another Vs. Government of Bangladesh and others, 2014, CLC (AD)
.... Md. Muzammel Hossain CJ Md. Abdul Wahhab Miah J Hasan Foez Siddique J AHM Shamsuddin Chowdhury J Moklesur Rahman (Md.) and another....................Petitioners Vs. Government of Bangladesh and others................Respondents Judgment &......hereinbefore. The Artha Rin execution case in question (No.560 of 2004) shall stand satisfied accordingly. Ed. This Case is also Reported in: 66 DLR (AD) (2014) 207. ......rtgaged with the decree-holder-Bank as security of the loan. Writ-petitioner No.1, the loanee became defaulter and in spite of several reminders did not repay the loan amount and by lapse of time the dues stood at Taka 28, 59,333 as on 27-4-2003 including the interest and for realizing the same, the..Category: Others | Date: 24 Feb, 2014 | Hits: 15
....e High Court Division.
The petition for Leave to Appeal is disposed of with the above observations and guidelines.
Ed.
This Case is also Reported in: 66 DLR (AD) (2014) 92.
......e High Court Division.
The petition for Leave to Appeal is disposed of with the above observations and guidelines.
Ed.
This Case is also Reported in: 66 DLR (AD) (2014) 92.
......e High Court Division.
The petition for Leave to Appeal is disposed of with the above observations and guidelines.
Ed.
This Case is also Reported in: 66 DLR (AD) (2014) 92.
..
Category: Anti-Corruption Laws, Criminal Law, Procedural Law | Date: 24 Feb, 2014 | Hits: 52
BOC Bangladesh Ltd Vs. National Board of Revenue and others, 2014, 43 CLC (AD)
....in existence. (Ill) The High Court Division acted illegally in holding that proviso to the explanation of Rule 3(3) is ultra vires to the VAT Act as none of the parties ever raised such issue nor the Government can consent that its own Rule is ultra vires and moreso when made under section 72 o......y the High Court Division is set aside. Accordingly, the appeal is allowed without any order as to costs. Ed. This Case is also Reported in: 67 DLR (AD) (2015) 372 ......y the High Court Division is set aside. Accordingly, the appeal is allowed without any order as to costs. Ed. This Case is also Reported in: 67 DLR (AD) (2015) 372 ..Category: Fiscal/Taxation Law | Date: 19 Feb, 2014 | Hits: 5
Aftab Uddin (Md.) Vs. Chairman, Court of Settlement and another, 2014, 43 CLC (AD)
.... of the abandoned buildings published in the Bangladesh Gazette (Extraordinary) dated 23 September, 1986 as per provision of section 5(1) (b) of the Ordinance, was leased out for Taka 600 by the then Government of East Pakistan on 10-2-1956 to one Kulsum Bibi wife of Abdur Rahman, a refugee. It was ......manded to the Court of Settlement to deal with it in the light of our discussion above. There will be no order as to costs. Ed. This Case is also Reported in: 66 DLR (AD) (2014) 253. ......less full payment of Taka 600 was made. 3. The appellant's case is that lessee Kulsum Bibi died on 27-3-1971 leaving her husband Abdur Rahman as the sole heir. Abdur Rahman on payment of the dues to the government, was in possession of the property. Thereafter, Abdur Rahman transferred the ..Category: Abandoned Properties Law | Date: 19 Feb, 2014 | Hits: 21
কবির ষ্টীল লিমিটেড বনাম কমিশনার অব ট্যাক্সেস, 2014, 43 CLC (HCD)
....ারপতি মোঃ ইমদাদুল হক আজাদ.- আমি একমত হইলাম। This Case is also Reported in: ......said that profit and loss could not be deduce therefrom. (III) Whether the appellate tribunal u/s 159(2)/24 Chittagong Bench, Chittagong was legally justified in maintaining the notnal estimated rental value in excess of disclose value without having any authentic document in support of excess ......ারপতি মোঃ ইমদাদুল হক আজাদ.- আমি একমত হইলাম। This Case is also Reported in: ..Category: Fiscal/Taxation Law | Date: 17 Feb, 2014 | Hits: 7
S.N. Kabir Vs. Fatema Begum and others, 2014, 43 CLC (AD)
....ellip;.... (28) Cases Referred to- Attorney-General Vs. HR H. Prince Earnest Gugustus of Hanover (1957) All ER 49; Amin Jute Mills Vs. Bangladesh 29 DLR (SC) 85; Anwar Hossain Chowdhury Vs. Government of Bangladesh, 41 DLR (AD) 165; Sreemoti Indira Gandhi Vs. Rajnarain, AIR 1975 (SC) 2299;......, we do not find any substance in these civil petitions for leave to appeal. Accordingly, both the petitions are dismissed. Ed. This Case is also Reported in: 66 DLR (AD) (2014) 193. ......, we do not find any substance in these civil petitions for leave to appeal. Accordingly, both the petitions are dismissed. Ed. This Case is also Reported in: 66 DLR (AD) (2014) 193. ..Category: Property Law | Date: 16 Feb, 2014 | Hits: 19
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