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....ng against any person under the provision, no notice is required to be served. If the prosecution can establish that any person has acquired or amassed wealth which is beyond his known source of income, he may be prosecuted and convicted under section 27(1)......(5)
The accused-respondent ......ab Miah J
Hasan Foez Siddique J
AHM Shamsuddin Chowdhury J
Anti-Corruption Commission........................Petitioner
Vs.
Iqbal Hasan Mahmood alias Iqbal Hasan Mahmood Tuku and another...........Respondents
Judgment
January 27, 2014.
Result......anded to the High Court Division to dispose of the appeal on merit afresh. This petition is disposed of.
Ed.
This Case is also Reported in: 66 DLR (AD) (2014) 185.
..
Category: Anti-Corruption Laws | Date: 27 Jan, 2014 | Hits: 9
Ali Garments Limited Vs. Commissioner of Taxes, 2014, 43 CLC (AD)
....e appeal is liable to be allowed. The learned Advocate further submitted that the audit report was supplied containing a certificate from a Chartered Accountant certifying the correctness of the true income of the assessee, and, as such, the Tribunal was bound by the evidence given by the Appellant ......n-Record—For the Respondent. Civil Appeal No.279 of 2002 (From the judgment and Border dated 25th of March, 2001 passed by the High Court Division in Reference Application No.4......0% as a garments manufacturer and exporter. 4. Against the said order the assessee appellant filed ITA No.1831 of 1995-96 before the Taxes Appellate Tribunal. The Tribunal directed the revenue authority to accept the sale as disclosed by them and also reduced the rate of gross pr..Category: Fiscal/Taxation Law | Date: 5 Jan, 2014 | Hits: 11
Md. Nuruzzaman (Noni) Vs. Government of Bangladesh and others, 2013, 42 CLC (HCD)
....fructuous. The order of stay granted earlier is hereby vacated. There will be no order as to costs. AKM Zahirul Hoque J.- I agree. Ed. This Case is also Reported in: ...... (Special Original Jurisdiction) Present: Farah Mahbub J AKM Zahirul Hoque J Md. Nuruzzaman (Noni)………………………Petitioner Vs. Government of Bangladesh and others……Respondents Judgment November 20, 2013. Result: The Rule is dis......fructuous. The order of stay granted earlier is hereby vacated. There will be no order as to costs. AKM Zahirul Hoque J.- I agree. Ed. This Case is also Reported in: ..Category: Fiscal/Taxation Law | Date: 20 Nov, 2013 | Hits: 24
Golam Sarwar Vs. Commissioner of Taxes, 2013, 42 CLC (HCD)
....m Sarwar (hereinafter stated as the assessee) is the elder son of Late Alhaj Golam Mowla. Alhaj Golam Mowla had died on 19-5-1999. Late Alhaj Golam Mowla, father of the assessee-applicant, was not an income tax assessee during his life time. The Assistant Commissioner of Taxes, Survey Circle-2, Chit...... Golam Sarwar......................Appellant VS. Commissioner of Taxes....................Respondent Judgment November 14, 2013 Result: No answers to questions (b) and (c). The appeals are remanded to the Tribunal to decide part of question (a) in the light o......ke necessary steps under section 161(2) of the Income Tax Ordinance, 1984. Ed. This Case is also Reported in: 66 DLR (HCD) (2014) 350; 2 CLR (HCD) (2014) 301; 23 Karadalat (HCD) (2014) 15 ..Category: Fiscal/Taxation Law | Date: 14 Nov, 2013 | Hits: 4
AA Engineering Limited Vs. University of Khulna, 2013, 42 CLC (AD)
.... was granted resulting in Civil Appeal No.326of2002. 6. Mr. Mahmudul Islam, learned Senior Advocate, appearing on behalf of the appellant, submits that the value added tax not being a tax on the income and that the value added tax being an indirect tax to be realized from the receiver of the se......Md. Anwarul Haque J AA Engineering Limited……………………........Appellant Vs. University of Khulna, represented by its Vice-Chancellor and others……….Respondents Judgment October 3, 2013. Result: ......thout deducting therefrom any amount on account of VAT. Khulna University is under the obligation to pay VAT in the instant case. Ed. This Case is also Reported in: 66 DLR (AD) (2014) 19. ..Category: Fiscal/Taxation Law | Date: 3 Oct, 2013 | Hits: 28
.... such; (iv) a list of names of the Executive Committee of the party; (v) treasury 'challan' showing payment of registration fees; (vi) list of bank accounts of the party; (vii) description of income source of the party; (viii) authorization letter; and (ix) a gazette showing a person elected......Court
High Court Division
(Special Original Jurisdiction)
Present:
M Moazzam Husain J
Quazi Reza-ul Hoque J
M Enayetur Rahim J
Maulana Syed Rezaul Haque Chadpuri and others .................Petitioners
Vs.
Bangladesh Jamaat-e-Islami and others…&......hereby declared to have been given without lawful authority and is of no legal effect.
Ed.
This Case is also Reported in: 66 DLR (HCD) (2014) 14.
..
Category: Constitutional Law | Date: 1 Aug, 2013 | Hits: 10
....নোয়ার কবির; ইসলামিক ফাউন্ডেশন কর্তৃক প্রকাশিত, পৃষ্ঠাঃ ৬৮)
(..to be continued at CLC ID ( 9365 )
......Court
High Court Division
(Special Original Jurisdiction)
Present:
M Moazzam Husain J
Quazi Reza-ul Hoque J
M Enayetur Rahim J
Maulana Syed Rezaul Haque Chadpuri and others .......Petitioners
Vs.
Bangladesh Jamaat-e-Islami and others……&he......নোয়ার কবির; ইসলামিক ফাউন্ডেশন কর্তৃক প্রকাশিত, পৃষ্ঠাঃ ৬৮)
(..to be continued at CLC ID ( 9365 )
..
Category: Constitutional Law | Date: 1 Aug, 2013 | Hits: 11
....ax Reference Applications No. 39 of 2004, 40 of 2004, 41 of 2004 and 42 of 2004.
(Applications under section 160(1) of the Income Tax Ordinance, 1984)
Judgment
Zinat Ara J.- These four income tax reference applications under section 160(1) of the Income Tax Ordinance, 1984 have arisen......d, Kakrail, Dhaka………Respondent
Judgment
July 31, 2013
Result:
The question formulated to determination answered in the affirmative in favour of the department and against the assessee-applicant.
Lawyers Involved:
No one appears—For the applica......t of Bangladesh is directed to take 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: 31 Jul, 2013 | Hits: 3
Nur Jahan Akhtar Vs. Commissioner of Taxes, 2013, 42 CLC (HCD)
....fuja Begum, AAG.—For the respondents (In all the cases) Income Tax Reference Applications No.39 of 2004, 40 of 2004, 41 of 2004 and 42 of 2004. Judgment Zinat Ara J.- These four income tax reference applications under section 160(1) of the Income Tax Ordinance, 1984 have arisen......pplicant (In all the cases) Md. Abu Amjad, DAG with Mahfuja Begum, AAG.—For the respondents (In all the cases) Income Tax Reference Applications No.39 of 2004, 40 of 2004, 41 of 2004 and 42 of 2004. Judgment Zinat Ara J.- These four income tax reference applications under ......ngladesh is directed to take 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: 31 Jul, 2013 | Hits: 2
Md. Lokman Hakim and Others Vs. National Board of Revenue and others, 2013, 42 CLC (HCD)
....1(Annexure-B) should not be declared ultra vires to Sections 16,53 of the Income Tax Ordinance 1984 read with Article 83 of the Constitution and, further, to show case as to why the demand of advance income tax at the rate of 5% under Nothi No. 62/Scrap Vessel/AP/Section-9(B)/2011-2012 dated 30.11.2....... National Board of Revenue, Rajashasha Bhaban, 1,Segunbagicha, Police Station- Ramna, District-Dhaka, represented by its Chairman. 2. The Commissioner of Customs, Customs House, Chittagong, P.S. Bander, Chittagong. 3. The Commissioner of Tax, Taxes Zone-1, Chittagong. 4. The Assistant Comm......o the writ petitioners. In the result, these rules are made absolute. However, there shall be no order as to cost. Mohammad Ullah J. - I agree. This Case is also Reported in: ..Category: Fiscal/Taxation Law | Date: 25 Jul, 2013 | Hits: 121
....e benefits to the petitioners counting their service period in the development project.
There will be no order as to costs.
Ed.
This Case is also Reported in: 67 DLR (HCD) (2015) 157
......in: 67 DLR (HCD) (2015) 157
......ute
Rule 6, the Regularisation and Seniority Fixation of Posts from Development Project to Revenue Budget, 2005 Rules clearly entitled an employee transferred from the development project to the revenue set up to enjoy salary, leave, pension and other service benefits from the date of his entry..
Category: Administrative Law, Employment/Service Law | Date: 8 Jul, 2013 | Hits: 3
Moulana Development Co. Limited Vs. National Board of Revenue and others, 2013, 42 CLC (HCD)
.... been asserted in the writ petition that the assessee-writ-petitioner is a private limited company, incorporated under the Companies Act 1994 and engaged in Real Estate business and as such it drives income from the business of land development and from construction of apartments. The assessee-writ-......s to show cause as to why the impugned letters being নথি নং ৩০৫-২০০-৪৯৩৯/২০১২-১৩/২০০৮ তারিখ ০৪.৭.২০১২ইং (Annexure-C) and letter being নথি নং- টাস্কফোর্স/ উৎস কর কর্তন/......cord of any proceeding under this Ordinance, and, if he considers that any order passed therein by the Deputy Commissioner of Taxes is erroneous in so far as it is prejudicial to the interests of the revenue, he may, after giving the assessee an opportunity of being heard, and after making or causin..Category: Fiscal/Taxation Law | Date: 12 Jun, 2013 | Hits: 86
Grameen Telecom Vs. Commissioner of Taxes, 2013, 42 CLC (HCD)
....llow the admission of appeal before the Commissioner of Taxes (Appeal). 2. It has been stated in the instant Income Tax Reference Application that the Assessee-applicant is a company and a regular income tax assessee under the Companies Circle-07, Taxes Zone-03, Dhaka, and holding TIN. No. 070-20...... refusing to allow the admission of appeal before the Commissioner of Taxes (Appeal). 2. It has been stated in the instant Income Tax Reference Application that the Assessee-applicant is a company and a regular income tax assessee under the Companies Circle-07, Taxes Zone-03, Dhaka, and holding T......o be admitted and heard on merit by the Commissioner of Taxes (Appeal), immediately. However, there shall be no order as to costs. Mohammad Ullah J. -I agree. This Case is also Reported in: ..Category: Fiscal/Taxation Law | Date: 5 Jun, 2013 | Hits: 86
Sheikh Shahadat Hossain (Md.) Vs. National Board of Revenue, and others, 2013, 42 CLC (HCD)
....vision in view of sub-section (3) of Section 196G of the said Act. Send down the record of the lower authority. Ed. This Case is also Reported in: 65 DLR (HCD) (2013) 522 ......ur Rahman J Hassan Arif J Sheikh Shahadat Hossain (Md.)………………………Appellant Vs. National Board of Revenue and others................Respondents Judgment April 25, 2013. Result: The Custo......vision in view of sub-section (3) of Section 196G of the said Act. Send down the record of the lower authority. Ed. This Case is also Reported in: 65 DLR (HCD) (2013) 522 ..Category: Fiscal/Taxation Law | Date: 25 Apr, 2013 | Hits: 2
....the Commissioner of Customs, Chittagong is set aside.
Communicate the judgment and send down the records.
Mohammad Bazlur Rahman J. - I agree.
Ed.
This Case is also Reported in:
...... Jurisdiction)
Present:
Mohammad Bazlur Rahman J
Md. Ruhul Quddus J
Bureau Veritas (BIVAC) Bangladesh Ltd………………...........Appellant
Vs.
Customs Excise and Vat Appellate Tribunal, Dhaka and others…………...Respondents
Judgment
April 24, ...... authority issued notice dated 12.01.2003 asking the appellant to show cause as to why action should not be taken against it for certifying wrong H. S. Code against the imported goods causing loss of revenue to the Government. The appellant by letter dated 26.01.2003 replied the notice asserting tha..
Category: Fiscal/Taxation Law | Date: 24 Apr, 2013 | Hits: 186
Dhaka City Corporation Vs. Firoza Begum & others, 2013, 42 CLC (AD)
....on are based on proper appreciation of laws and facts. Accordingly, the appeal is dismissed. There is no order as to costs. Ed. This Case is also Reported in: 65 DLR (AD) (2013) 145. ...... The appeal is dismissed. Legitimate expectation The root of the principle of legitimate expectation is constitutional principle of rule of law which requires regularity, predictability and certainty in Government's dealing with the public…………&helli......e judgment and order dated 23-7-2009 passed by the High Court Division in Writ Petition No.9675 of 2008 making the Rule absolute with a direction that respondent Nos.1-88 be absorbed in the revenue budget of the appellant with their arrear salaries and benefit. 2. The facts invol..Category: Constitutional Law, Employment/Service Law | Date: 6 Mar, 2013 | Hits: 17
Rear Admiral M. Nurul Islam, NCC, PSC (Retd.) Vs. State, 2013, 42 CLC (HCD)
....[, or] (e) if he or any of his dependents is in possession, for which the public servant cannot reasonably account, or pecuniary resources or of property disproportionate to his known sources or income. Explanation.- In this clause “dependent” in relation to a public servant me......p;………..Opposite party Judgment February 14, 2013. Cases Referred to- Abdul Quader Chowdhury Vs. The State, 28 DLR (AD) (1976) 38; Ali Akkas Vs. Enayet Hossain and others, 17 BLD (AD) (1997) 44; Alauddin and others Vs. The State 4 BLD (HCD) 75. Result: ......are hereby vacated. Send down the lower court’s record with a copy of the judgment and order at once. Siddiqur Rahman Miah J. - I agree. Ed. This Case is also Reported in: ..Category: Anti-Corruption Laws | Date: 24 Feb, 2013 | Hits: 82
Amir Hossain Sowdagar Vs. Md. Harunur Rashid and others, 2013, 42 CLC (AD)
....98,000 payable within 10 days and the balance at the time of registration of deed. It was also agreed that the vendor would redeem the property by paying loan of Rs. 25,000 and she was also to obtain income tax clearance. The sale deed to be executed before 31st October, 1911. Chand Rani called upon...... Md. A Wahhab Miah J Nazmun Ara Sultana J Syed Mahmud Hossain J Md. Imman Ali J Amir Hossain Sowdagar................................Appellant Vs. Md. Harunur Rashid and others......................Respondents Judgment February 20, 2013. Result: ......ismissed. The appeal is dismissed with the above modification of the judgment, without however, any order as to costs. Ed. This Case is also Reported in: 65 DLR (AD) (2013) 130. ..Category: Contract Law | Date: 20 Feb, 2013 | Hits: 42
Abdul Wahab (Md.) Vs. State & another, 2013, 42 CLC (HCD)
....ption Under the provisions of section 27(2) an accused shall have to rebut presumption about the allegation and explain his position regarding the acquisition of properties disclosing sources of income. Mere denial of allegation can not be taken into consideration in the instant proceeding...........ary 10, 2013. Result: The Rule is discharged. Accused shall rebut presumption Under the provisions of section 27(2) an accused shall have to rebut presumption about the allegation and explain his position regarding the acquisition of properties disclosing sources of income. Mere ......h the Special Case in accordance with law. Send a copy of the judgment and order to the concerned Court below immediately. Ed. This Case is also Reported in: 18 BLC (HCD) (2013) 382. ..Category: Anti-Corruption Laws, Criminal Law | Date: 10 Feb, 2013 | Hits: 6
Abdullah-al-Noman Vs. State and another, 2013, 42 CLC (HCD)
....f the information and after making preliminary enquiries became satisfied that the petitioner was in possession of pecuniary resources or properties which were disproportionate to his known source of income. Thereafter, on the basis of the decision of the Government, the Bureau of Anti-Corruption is......s Jurisdiction) Present: Khondker Musa Khaled J Md. Nazrul Islam Talukder J Abdullah-al-Noman……………...............Petitioner Vs. State and another..........................Opposite-Parties Judgment January 24, 2013. Resu...... trial of the case in accordance with law. Let a copy of this judgment be transmitted to the concerned court below at once. Ed. This Case is also Reported in: 65 DLR (HCD) (2013) 156 ..Category: Anti-Corruption Laws, Criminal Law | Date: 24 Jan, 2013 | Hits: 8
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