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Nur Jahan Akhtar Vs. Commissioner of Taxes, 2013, 42 CLC (HCD)
....gum, 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 out of......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: ......161(2) of the Income Tax Ordinance, 1984. S. H. Md. Nurul Huda Jaigirdar J. - I agree. Ed. This Case is also Reported in: ......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
....d over possession of the fishery in question and also to refund to the petitioner the proportionate lease money for the unexpired period of the lease.
Ed.
This Case is also Reported in:
......d over possession of the fishery in question and also to refund to the petitioner the proportionate lease money for the unexpired period of the lease.
Ed.
This Case is also Reported in:
......ishery in question and also to refund to the petitioner the proportionate lease money for the unexpired period of the lease.
Ed.
This Case is also Reported in:
...... any member who is not a real fisherman then the society will not be eligible to get lease of a Government Jalmohal. A real fisherman has been defined as one who catches and sells fish from a natural source and that is his primary source of livelihood.
11. The High Court Division in the impugne..
Category: Civil Law | Date: 28 Jul, 2013 | Hits: 169
Md. Lokman Hakim and Others Vs. National Board of Revenue and others, 2013, 42 CLC (HCD)
....r owned re-rolling mills. All imports of the scrap vessels were made by observing the legal formalities under the Customs Act 1969, upon establishing letter of credit and upon paying all the relevant taxes and duties at the relevant period. It has been categorically stated that the Customs Authority......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: ......lso Reported in: ......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
Moulana Development Co. Limited Vs. National Board of Revenue and others, 2013, 42 CLC (HCD)
.... 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-petitioner company is an income tax assessee, holding of TIN. No. 305-200-4939, under the Companies Circle-1, Taxes Zone-1, Chittago......ds in relation to – deduction or collection of tax by the concerned authority in accordance with the provisions of Chapter VII of this Ordinance; and deposit of the tax so collected or deducted to the credit of the government as per rules. 8. The provision of chapter VII of ......bdur Rahman J Mohammad Ullah J Moulana Development Co. Limited, 980/Access road, Agrabad Chittagong represented its Managing Director Muhammad Abdul Quader Zilany…....Petitioner Vs. 1. National Board of Revenue, NBR Building, Segunbagicha, Dhaka, represented by its Chairman. 2. Comm...... a past and closed assessment. 16. The learned Deputy Attorney General Mr. S. Rashed Jahangir contends that whether the assessee-writ-petitioner has lawfully deducted the Advance Income Tax at the source from their suppliers bills and deposited the same to the credit of the government, the same m..Category: Fiscal/Taxation Law | Date: 12 Jun, 2013 | Hits: 86
Grameen Telecom Vs. Commissioner of Taxes, 2013, 42 CLC (HCD)
....e 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. 070-200-5842/......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: ......ssioner of Taxes (Appeal), immediately. However, there shall be no order as to costs. Mohammad Ullah J. -I agree. This Case is also Reported in: ......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
Moon Construction Company Limited Vs. Government of Bangladesh & others, 2013, 42 CLC (HCD)
....ent. Office is directed to communicate the copy of this judgment forthwith. Ed. This Case is also Reported in: 66 DLR (HCD) (2014) 193 ......ollowing terms: “Let a Rule Nisi be issued calling upon the respondents to show cause as to why they should not be directed to refund the retention money/security deposit to the petitioner deducted from the bill of the works of package Nos. W-092N-CMMU and W-093N-CMMU pursuant to the work...... Rule is made absolute. Article 31 of the Constitution of Bangladesh, 1972 Due Process And Reasonable And Non-Arbitrary Laws And Procedure- A person may be destructively treated not only by action, but also by inaction and inaction may contravene the Article, when it is ar......ent. Office is directed to communicate the copy of this judgment forthwith. Ed. This Case is also Reported in: 66 DLR (HCD) (2014) 193 ..Category: Constitutional Law | Date: 16 May, 2013 | Hits: 4
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 ......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 ......R (HCD) (2013) 522 ......menable to appeal before the High Court Division under section 196D. As regards the appeals before the Tribunal from the decisions of the Review Committee, Mr. Ariff points out that he has found four sources of appeals to the Tribunal, viz. two sources as mentioned under section 196A(1)(a) and ..Category: Fiscal/Taxation Law | Date: 25 Apr, 2013 | Hits: 2
Iftekharul Karim (Md.) Vs. State, 2013, 42 CLC (HCD)
....etropolitan Sessions Judge, Dhaka, and learned Special Judge, 3rd Court, Dhaka. Ed. This Case is also Reported in: 65 DLR (HCD) (2013) 211. ......etropolitan Sessions Judge, Dhaka, and learned Special Judge, 3rd Court, Dhaka. Ed. This Case is also Reported in: 65 DLR (HCD) (2013) 211. ......ourt Division (Criminal Miscellaneous Jurisdiction) Present: M Enayetur Rahim J Akram Hossain Chowdhury J Iftekharul Karim (Md.)...................Petitioner Vs. State.......................................Opposite-Party Judgment April 4, 2013 Resul......ppreciating the materials on record and thus, this sanction cannot be said a legal and valid sanction. In this connection the learned Advocate referred to the Cases of RK Pradhan Vs. State of Sikkim; source: cbi.nic.in/dop/judgments/sanc-tion.pdf,and Municipal Corporation of Visakha-patnam Vs.The St..Category: Criminal Law | Date: 4 Apr, 2013 | Hits: 4
Amir Hossain Sowdagar Vs. Md. Harunur Rashid and others, 2013, 42 CLC (AD)
....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 to com......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. ......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. ......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)
....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. ......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. ......Jurisdiction) Present: Khondker Musa Khaled J Md. Nazrul Islam Talukder J Abdul Wahab (Md.)………………............Petitioner Vs. State & another...…………………………......ebut 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 denial of allegation can not be taken into consideration in the instant proc..Category: Anti-Corruption Laws, Criminal Law | Date: 10 Feb, 2013 | Hits: 6
Abdullah-al-Noman Vs. State and another, 2013, 42 CLC (HCD)
.... 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 ...... 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 ......neous 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. ......accused-petitioner alleging, inter-alia, that the Government on receipt of 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 ..Category: Anti-Corruption Laws, Criminal Law | Date: 24 Jan, 2013 | Hits: 8
Mohidul Islam (Ripon)(Md.) Vs. State and another, 2013, 42 CLC (HCD)
....ey values has been shown in the FIR in support of such allegation. 4. Md. Abdul Baset, Deputy Director, Anti-Corruption Commission investigated into the allegation and examined income tax returns submitted by the accused-petitioner earlier, and he found that the accused-petition......case in accordance with law. Send a copy of the judgment and order to the concerned Special Judge immediately. Ed. This Case is also Reported in: 66 DLR (HCD) (2014) 108. ......n (Criminal Miscellaneous Jurisdiction) Present: Khondker Musa Khaled J Md. Nazrul Islam Talukder J Mohidul Islam (Ripon)(Md.)....................Petitioner Vs. State and another…………………………&hell...... on preliminary inquiry into an allegation under ER 01 of 2007 dated 29-1-2007, it was found that the accused-petitioner Md. Mohidul Islam (Ripon) acquired more properties than that of his known sources of income. Accordingly, a notice dated 14-11-2007 was issued and served upon him under secti..Category: Anti-Corruption Laws, Criminal Law | Date: 17 Jan, 2013 | Hits: 3
Giasuddin-al-Mamun Vs. State and another, 2013, 42 CLC (HCD)
....warranted in law and disapproved by the Appellate Division. Accordingly, the application is rejected summarily. Ed. This Case is also Reported in: 65 DLR (HCD) (2013) 50. ......warranted in law and disapproved by the Appellate Division. Accordingly, the application is rejected summarily. Ed. This Case is also Reported in: 65 DLR (HCD) (2013) 50. ...... ......Tarique Rahman depositing US$ 54,982.42 by Supplementary International Gold Visa Card No. 4568-8170-1006-4122 in collusion with each other for making illegal gain knowing fully well about the illegal source of the money in foreign Bank Account spent those amounts in different countries and thereby c..Category: Criminal Law | Date: 17 Jan, 2013 | Hits: 11
Bayer Crop Science LimitedVs. The Commissioner of Taxes, 2013, 42 CLC (HCD)
....11 and 212 of 2011 have been heard together, as both the reference applications involve identical facts and legal question. 2. Having failed to convince the two lower appellate authority about the tax liability of the Assesse-applicant, Bayer Crop Science Limited, the Assesse-applicant preferred ...... The connected Rule being No.30 (Ref:) /2011 is disposed of accordingly. However, there shall be no order as to cost. FRM Nazmul Ahasan J. -I agree. Ed. This Case is also Reported in: ......e Court High Court Division (Special Original Jurisdiction) Present: AFM Abdur Rahman J FRM Nazmul Ahasan J Bayer Crop Science Limited, Abedin Tower (2nd and 3rd Floor), 35 Kemal Ataturk Avenue, Banani, Dhaka, represented by its Vice President Md. Billal Hossain……....Assessee-...... Whether in the facts and circumstances of the case, the taxes appellate tribunal was justified in disallowing the provision of discount of Tk. 4, 60, 76,035 on the ground of failure to deduct tax at source given that in view of the plain interpretation of section 53E only the manufacturer of the pr..Category: Fiscal/Taxation Law | Date: 3 Jan, 2013 | Hits: 85
TLRA Holding Ltd Vs. Customs, Excise and VAT Appellate Tribunal & others, 2012, 41 CLC (HCD)
....nd detergent powder, Kohinoor brand detergent powder, Sodium Silicate, Jet ball soap and other products and have been marketing those items all over Bangladesh on paying of all the VAT and other taxes regularly. 3. At a tip-off a team of the Preventive Officer of Customs, Excise and VAT Co......Court is hereby recalled and vacated. Communicate at once. Ed. This Case is also Reported in: 65 DLR (HCD) (2013) 94. ......: Md. Ashfaqul Islam J Md. Badruzzaman J TLRA Holding Ltd………………………Petitioner Vs. Customs, Excise and VAT Appellate Tribunal & others.............Respondents Judgment December 10, 2012. Result:......Court is hereby recalled and vacated. Communicate at once. Ed. This Case is also Reported in: 65 DLR (HCD) (2013) 94. ..Category: Fiscal/Taxation Law | Date: 10 Dec, 2012 | Hits: 6
Government of Bangladesh and oth¬ers Vs. Dr. Md. Nazrul Islam Bhuiyan and others, 2012, 41 CLC (AD)
.... the country the Government decided to import sugar under Wage Earners' Scheme and waived certain formalities. The Government issued notification reducing the existing customs duty and sales tax on the importation of sugar on fulfillment of certain conditions. The respondent availed this op......sed by a Division Bench of the High Court Division in Writ Petition No.29.19 of 2006 is hereby affirmed. Ed. This Case is also Reported in: 66 DLR (AD) (2014) 255. ...... the High Court Division in Writ Petition No.29.19 of 2006 is hereby affirmed. Ed. This Case is also Reported in: 66 DLR (AD) (2014) 255. ......sed by a Division Bench of the High Court Division in Writ Petition No.29.19 of 2006 is hereby affirmed. Ed. This Case is also Reported in: 66 DLR (AD) (2014) 255. ..Category: Civil Law | Date: 28 Nov, 2012 | Hits: 4
Government of Bangladesh and others Vs. Hamento Kumar Barmon and another, 2012, 41 CLC (AD)
....we find no other alternative but to dismiss the appeals. Accordingly, the appeals are dismissed; no order as to costs. Ed. This Case is also Reported in: 65 DLR (AD) (2013) 152. ...... Deputy Attorney General who appeared for the leave petitioners:— "Mr. Mohammad Ali Akanda, learned Deputy-Attorney-General, appearing for the petitioners submitted that the authority deducted an amount equivalent to the basic pay of the respondent for 20 day under Section 5 of the P......ve but to dismiss the appeals. Accordingly, the appeals are dismissed; no order as to costs. Ed. This Case is also Reported in: 65 DLR (AD) (2013) 152. ......we find no other alternative but to dismiss the appeals. Accordingly, the appeals are dismissed; no order as to costs. Ed. This Case is also Reported in: 65 DLR (AD) (2013) 152. ..Category: Employment/Service Law | Date: 28 Nov, 2012 | Hits: 12
Syeda Sajeda Chowdhury Vs. State, 2012, 41 CLC (HCD)
....ence, the ACC’s finding based on the computation of the total amount spent in erecting the structure, is visibly and patently flowed. 50. Having analysed the FIR in juxtaposition with the tax return the petitioner submitted, with meticulous precision, we have discovered that the allegati......ite. Since the said Writ Petition was withdrawn before the instant petition was filed, no legal complication arises. Farid Ahmed J. - I agree. Ed. This Case is also Reported in: ...... (Special Original Jurisdiction) Present: AHM Shamsuddin Choudhury J Farid Ahmed J Syeda Sajeda Chowdhury……………Petitioner Vs. The State………………….......................Respondents ......ns 26(2) & 27(1) of the ACC Act and Rule 15 of the Emergency Power Rules 2007. It has been alleged in the F.I.R, inter alia, that the petitioner gained a total of Tk. 13, 75, 223 out of her known source of income and she, intending to keep the said amount in her possession, provided false and ba..Category: Anti-Corruption Laws | Date: 28 Nov, 2012 | Hits: 77
Giasuddin-al-MamunVs.State and another, 2012, 41 CLC (HCD)
....ceeding is unwarranted in law and disapproved by the Appellate Division. Accordingly, the application is rejected summarily. Ed. This Case is also Reported in: 65 DLR (HCD) (2013) 41 ......ceeding is unwarranted in law and disapproved by the Appellate Division. Accordingly, the application is rejected summarily. Ed. This Case is also Reported in: 65 DLR (HCD) (2013) 41 ......High Court Division (Criminal Revisional Jurisdiction) Present: Abdul Awal J Md. Faruque J Giasuddin-al-Mamun.............................Accused-petitioner Vs. State and another…………….....................Opposite-parties Ju......Tarique Rahman depositing US$ 54,982.42 by Supplementary International Gold Visa Card No. 4568-8170-1006-4122 in collusion with each other for making illegal gain knowing fully well about the illegal source of the money in foreign Bank Account spent those amounts in different countries and thereby c..Category: Criminal Law | Date: 27 Nov, 2012 | Hits: 5
Shamsul Kabir Humayun Reza Vs. Anwarul Hasan and Others, 2012, 41 CLC (AD)
....e Government, opened Municipal holding in his name in respect of the suit plot and took connections of various utility services, such as: WASA, Electricity and Titas gas in his own name and paid tax, rents and bills accordingly. He had also let out the said building to different organizations a......etter for the inhabitants of Dhaka City." We find no merits in the petitions. Accordingly, the petitions are dismissed. Ed. This Case is also Reported in: 66 DLR (AD) (2014) 37. ......of Dhaka City." We find no merits in the petitions. Accordingly, the petitions are dismissed. Ed. This Case is also Reported in: 66 DLR (AD) (2014) 37. ......lood is required to make them leader then they might not tell lie and might not have done mischiefs to the nation which they are doing. I can rest a sure that except a few most of the leaders have no source of income. If head of institute sells his/her head then what remain. The person who is the be..Category: Evidence Law, Property Law | Date: 12 Nov, 2012 | Hits: 37
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