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....of the petitioner and this must have been done inadvertently and retention of the supplementary duty on the product of the petitioner company, in fact, is against the government policy of encouraging businessmen to set up such industry in the national interest and imposition of such supplementary du......sh, 48 DLR 1, Abul Hosain's case, 41 DLR (AD) 30, Southern Railway Company vs. Greane, 216 US, 400 Day, Shrimoti Indira Gandhi vs. Raj Narayan, AIR 1975(SC) 2279, AIR 1958 SC 538, AIR 1967 SC 691, Colorado Rly. Vs. Ellis, 165 US 150, Shujat Ali vs. Union of India, AIR 1974 SC 1631, Lachman Das vs. S......nt and submerged in the few simple but pregnant words of Article 27 was explored and brought to light in Abul Hosain's case (44 DLR 521) when it has been observed that Article 3 of the Constitution incorporates the due concept and arbitrariness. whether in law or in action, is totally impermissible ...... any lawful authority and are of no legal effect.
In view of the facts and circumstances of the cases there will be no order as to cost.
Ed.
This Case is also Reported in: 58 DLR (2006) 5.
..
Category: Fiscal/Taxation Law | Date: | Hits: 81
Commissioner of Taxes Vs. Kushtia Sugar Mills Ltd., 2000, 29 CLC (HCD)
....rder of assessment passed by DCT by deleting the disallowance of Taka 9,99,541 given as bonus as the said payment incurred by the company was wholly and exclusively for the purpose of carrying on the business as contemplated in section 10(2)(XVI) of the Act. Being aggrieved by the aforesaid first ap......r of Taxes…………………….Petitioner Vs. Kushtia Sugar Mills Ltd......………………Respondent. Judgment July 19, 2000. Lawyers Involved: MA Rahim Bhuiyan, Assistant Attorney-General—For the Applicant. AFM Ferojuddin Bhuiyan, Advocate—Respondent. Reference A......9) whereby the Tribunal affirmed the order of AJCT which reversed the order of the DCT respect of disallowances of an amount 9,99,541 paid as bonus to its employees. 2. The assessee company is a incorporated under the Companies Act and is a nationalised one under the provisions of President’s O....... Accordingly, we answer the questions in the affirmative and against the revenue applicant. There will be no order as to cost. Ed. This Case is also Reported in: 53 DLR (HCD) (2001) 504...Category: Fiscal/Taxation Law | Date: | Hits: 104
Seastar Shipping Lines Ltd. Vs. Bangladesh & others, 2001, 30 CLC (HCD)
....ke delivery of the balance cargo on board the said vessel and the vessel should not be allowed to leave the territorial waters of Bangladesh. 2. The petitioner is a shipping company and carries on business, among others, as a local shipping agent of the Shipping Corporation of India Limited which......Seastar Shipping Lines Ltd………Petitioner Vs. Bangladesh & others……….Respondents Judgment May 16, 2001. Lawyers Involved: M Hafizullah with Md. Ohiullah, Advocates—For the Petitioner. Obaidur Rahman Mostafa, Deputy Attorney-General with Mashfiqur Rahman, Assista......te of receipt of this order. A copy of this order be sent forthwith to the Prime Minister’s Secretariate and the Ministry of Food. Ed. This Case is also Reported in: 53 DLR (HCD) (2001) 449.......te of receipt of this order. A copy of this order be sent forthwith to the Prime Minister’s Secretariate and the Ministry of Food. Ed. This Case is also Reported in: 53 DLR (HCD) (2001) 449...Category: Admiralty Law or Maritime Law | Date: | Hits: 212
State Vs. Md. Shamim alias Shamim Sikder and others, 2000, 29 CLC (HCD)
.... with Shamim and also took tea with Shamim. He denied the defence suggestion that deceased Alok had ‘Golmal’ with Shamim. He also denied the defence suggestion that he had enmity with Shamim over business matters. He also denied the defence suggestion that he did not accompany the deceased to th......ontu alias Nazrul Haque and 7 others, 44 DLR (AD) 287; Abdul Quddus Vs. State, 43 DLR (AD) 234; Chowla Vs. State of Haryana, AIR 1974 (SC) 1039. Lawyers Involved: Syed Ziaul Karim, Advocate—For the Condemned Prisoner-Appellants. Shamsul Alam, Advocate—For the Appellant. Khondaker Ma......der alias Md. Ratan are allowed and they are found not guilty to the charges levelled against them and they are acquitted in this case. Ed. This Case is also Reported in: 53 DLR (HCD) (2001) 439.......der alias Md. Ratan are allowed and they are found not guilty to the charges levelled against them and they are acquitted in this case. Ed. This Case is also Reported in: 53 DLR (HCD) (2001) 439...Category: Criminal Law | Date: | Hits: 50
Gurvinder Singh Vs. Secretary, Ministry of Finance and others, 1992, 21 CLC (HCD)
.... moved by Gurvinder Singh, a citizen of India, holding an American Green Card and a person permanently settled in the USA for the last fifteen years. It is the case of the petitioner that he is doing business in USA having his own company incorporated, having its corporate office at 146 W 29th Suit ......urvinder Singh…………..Petitioner Vs. Secretary, Ministry of Finance and others…………..Respondents. Judgment July 8, 1992. Lawyers Involved: Masood R Sobban, Advocate—For the Petitioner. Moksudur Rahman, Advocate—For Respondent No.3. Writ Petition No. 1672 of ......ndia, holding an American Green Card and a person permanently settled in the USA for the last fifteen years. It is the case of the petitioner that he is doing business in USA having his own company incorporated, having its corporate office at 146 W 29th Suit No.6 New York 10001, USA of which he is t...... In the result, this Rule is disposed of on the above observations without any order as to costs. Communicate this order at once. Ed. This Case is also Reported in: 53 DLR (HCD) (2001) 434. ..Category: Fiscal/Taxation Law | Date: | Hits: 98
Progoti General Insurance Co. Ltd. Vs. Commissioner of Taxes, 2000, 29 CLC (HCD)
....s out of Judgment and order dated 17-2-93 passed in ITA No. 2575 of 1991 (Assessment year 1990-91) by the Taxes Appellate Tribunal, Bangladesh Bench-2, Dhaka. 2. The assessee-petitioner carried on business of General Insurance and in the assessment year 1990-91 it was assessed on an estimate inco......xes ………..Respondent. Judgment June 11, 2000. Cases Referred To- Meghna Petroleum Co. Ltd. Vs. CIT 26 BTD (AD) 74 = 50 DLR (AD) 165; Shitaldas Tirathdas 41 ITR 367; Kerala Vs. Travancore Sugars and Chemicals Ltd. 90 ITR 3O7. Lawyers Involved: AFM Ferojuddin Bhuiyan, Advocateâ€......ormulated by us in the negative and in favour of the assessee petitioner. There will be no order of cost. Ed. This Case is also Reported in: 53 DLR (HCD) (2001) 424, 53 DLR (HCD) (2001) 531. ......ormulated by us in the negative and in favour of the assessee petitioner. There will be no order of cost. Ed. This Case is also Reported in: 53 DLR (HCD) (2001) 424, 53 DLR (HCD) (2001) 531. ..Category: Fiscal/Taxation Law | Date: | Hits: 104
....missioner of Taxes against the assessee’s past records. Past records do not provide the same basis for making a correct estimate because of the chances of variation due to normal fluctuation in the business. If any information was collected from any enquiry made locally and the same was sought to ......s.
Ed.
This case is also Reported in: 52 DLR (2000) 484....... Commissioner of Taxes in ignorance of the legal provision as contained in 13A(1) & (3) of the Income Tax Act, 1922. In this connection it may be stated that the assessee applicant is a company incorporated under the Companies Act, 1913. While submitting their return they have complied with the ......ered in the negative, and against the Revenue.
Accordingly, the reference is answered in the negative. There will be no order as to costs.
Ed.
This case is also Reported in: 52 DLR (2000) 484...
Category: Fiscal/Taxation Law | Date: | Hits: 101
Abdul Mannan and another Vs. Bangladesh, 1999, 28 CLC (HCD)
....nto 9 Wards and copies of the said memo were endorsed to the Deputy Commissioner, the District Election Officer, the Chairman of Lalmohan Pourashava and office-bearers of different political parties, business organisations and press club and other persons. It appears from the office record that diff......ry of Local Government Rural Development and Co-Operative and others…………………….Respondents. Judgment July 7, 1999. Result: Both the writ petitions are discharged without any order as to costs. The order of stay granted earlier in both Rules are hereby vacated. Lawyers In...... Petition No.2259 of 1998 are discharged without any order as to costs. The order of stay granted earlier in both Rules are hereby vacated. Ed. This case is also Reported in: 52 DLR (2000) 471. ...... Petition No.2259 of 1998 are discharged without any order as to costs. The order of stay granted earlier in both Rules are hereby vacated. Ed. This case is also Reported in: 52 DLR (2000) 471. ..Category: Election Law | Date: | Hits: 97
Mrs. Aruna Sen Vs. Govt. of the PeoÂple's Republic of Bangladesh and others, 1974, 3 CLC (HCD)
....this case inÂvolves substantial question as to the interpretaÂtion of the Constitution. Abdur Rahman Chowdhury, J.- I agree. Ed. This Case is also Reported in: 27 DLR (1975) HCD 122. ......Rahman Chowdhury J Mrs. Aruna Sen……….....Petitioner. Vs. 1. Govt. of the PeoÂple's Republic of Bangladesh through the Secretary, MiÂnistry of Home AfÂfairs, Dacca. 2. The Director, Rakkhi Bahini, Sher-e-Bangla Nagar, Dacca. 3. The Deputy CommissionÂer, Dacca. 4. Deput......wer being conferred both under subÂsection (1) and (2) of section 2 of the Defence of India Act, one being general and the other particular, and the limitation of reasonable satisfaction being not incorporated in that geneÂral powers under sub-section (1) of section 2, Rule 26 could be regarded to......a long line of decisions in the English Courts extending back for more than a century, in which the requireÂment of an impartial fact-finding and good faith had been insisted upon the administrative bodies in regard to their administrative deciÂsions affecting individual's rights and liberties. ..Category: Constitutional Law | Date: | Hits: 291
Agrani Bank Vs. MA Kahhar, 2002, 31 CLC (HCD)
....s far as his written statement is concerned, there was on the contrary an unequivocal denial of the same. All that the defendant/respondent recorded in the written statement is that as A Hai Pathan's business had ended in devastation, the earlier is agreeable to repay the amount A Hai Pathan borrowe...... 1924 All 551; Nathu Sing Vs. Girwar Sing, AIR 1929 All 657; Puliyath Govinda Nayar Vs. Parekalattil Achutan Nair, AIR 1940 Mad 678. Lawyers Involved: Abul Hasnat with M Maniruzzaman, Advocate-For the Appellant. Not represented-Â the Respondent. Appeal from Original Decree No. 644 of 19...... in view of above nothing would justify us to allow this appeal. We do, therefore dismiss this appeal without any order as to cost. Ed. This Case is also Reported in: 55 DLR (2003) 285. Â ...... in view of above nothing would justify us to allow this appeal. We do, therefore dismiss this appeal without any order as to cost. Ed. This Case is also Reported in: 55 DLR (2003) 285. Â ..Category: Banking Law | Date: | Hits: 215
Md. Azizur Rahman Vs. State and another, 2010, 39 CLC (AD)
....lved in the case, in short, are that the accused No.1, Md. Rajab Ali Palowan, by opening current account No.12897 in the complainant Bank in the name of ‘M/S. Mukta Enterprise' had been running his business. At a subsequent stage he had opened in that Bank another current account 13613 on 23.07.19......zizur Rahman…………..............Petitioner Vs. The State and another……………......Respondents Judgment January 11, 2010. Lawyers Involved: Md. Abdur Razaque Khan, Senior Advocate instructed by Zainul Abedin, Advocate-on-Record-For the Petitioner. Not represented- ......he above, we find no subÂstance in the submissions of the learned Counsel for the petitioner. Accordingly, the petition is dismissed. Ed. This Case is also Reported in: VIII ADC (2011) 50. ......he above, we find no subÂstance in the submissions of the learned Counsel for the petitioner. Accordingly, the petition is dismissed. Ed. This Case is also Reported in: VIII ADC (2011) 50. ..Category: Criminal Law | Date: | Hits: 55
Commissioner of Customs and others Vs. Ruhul Amin Bachuchu and others, 2009, 38 CLC (AD)
....lizaÂtion of excess Customs duty, VAT and other taxes to the tune of Tk. 4,92,201.39 from consignment imported by him under Letter of Credit dated 7.3.99 on the averÂments that in the course of his business he opened the above letter of credit dated 7.3.1999 for import of power tiller with accesso......¦â€¦â€¦â€¦â€¦â€¦â€¦â€¦â€¦â€¦.Respondent (In Civil Petition No.1025 of 2007) Order January 5, 2009. Case Referred to- 52 DLR (AD) 149. Lawyers Involved: Shathika Hossain, Deputy Attorney General, instructed by Md. Zahirul Islam, Advocate-on-Record-For the Petitioners. (In all case......of paper book is dispensed with as prayed for. The order of stay granted earlier by this Court is extended till hearing of the appeals. Ed. This Case is also Reported in: VIII ADC (2011) 14. ......of paper book is dispensed with as prayed for. The order of stay granted earlier by this Court is extended till hearing of the appeals. Ed. This Case is also Reported in: VIII ADC (2011) 14. ..Category: Fiscal/Taxation Law | Date: | Hits: 92
Virginia Tobacco Company (BD) Ltd. Vs. Registrar of Trade Marks and another, 2000, 29 CLC (HCD)
....e respondent No. 2 which contravenes the provisions of the law for which also the trade mark of the appellant is liable to be rectified otherwise the respondent No. 2 will sustain heavy loss in their business. 7. We have perused the materials available on record and considered the submissions mad......ty to adduce further evidence if they want. There will be no order as to costs. Ed. This Case is also Reported in: 56 DLR (2004) 362. ......lant. We also made an attempt to see if there is any similarity or dissimilarity between the mark of the appellant with that of the respondent No. 2 but find that sufficient materials have not been incorporated in the Paper Book. The original order by which the trade mark of the appellant was regist......ing heard to the parties and the parties will be at liberty to adduce further evidence if they want. There will be no order as to costs. Ed. This Case is also Reported in: 56 DLR (2004) 362. ..Category: Intellectual Property Law | Date: | Hits: 226
Nurul Islam Babul (Md.) Vs. State, 2004, 33 CLC (HCD)
.... of Articles 27, 31, 32 and 44 of the Constitution. The Court was also pleased to pass an interim order directing the respondents not to arrest the petitioner and not to search the house and place of business of the petitioner except in accordance with law. The said interim order is still in force b...... Judgment April 4, 2004. Cases Referred To- Bangladesh Legal Aid and Services Ltd (Blast) Vs. Bangladesh, 55 DLR 363; Devendra Dutt and others Vs. State and others, 1990 CriLJ 177; and Zohoor Ahmad Vs. State, PLD 1974 Lahore 256. Lawyers involved: Rafique‑ul Huq with Rokanuddin Ma......n report will consider the prayer for bail in accordance with law. With the aforesaid direction and observation the Rule is disposed of. Ed. This Case is also Reported in: 56 DLR (2004) 347. ......n report will consider the prayer for bail in accordance with law. With the aforesaid direction and observation the Rule is disposed of. Ed. This Case is also Reported in: 56 DLR (2004) 347. ..Category: Criminal Law | Date: | Hits: 60
Nizam Khan (Md) Vs. State and another, 2003, 32 CLC (HCD)
....se of disposal of this Rule is that the opposite party No.2 as complainant filed a petition of complaint alleging, inter alia, that he is the proprietor of AZ Abdullah & Sons and dealing in cloth business in Islampur for the last 20/25 years. He used to sell cloth of different types to shop‑ke...... another, 1987 BLD (AD) 32; Shaikh Ohadul Haque Vs. Rezaur Rahman Khan, 1987 BLD 23 = 38 DLR 105, Shah Jahan Vs. Atiqur Rahman, 1987 BLD 164. Lawyers Involved: Md. Khurshid Alam Khan, Advocate-For the Accused-Petitioner. Alam Uddin, Advocate-For opposite Party No. 2. Md Moklesur Rahman Z......called. In the result, the Rule is discharged. Communicate this order to the Court of the Chief Metropolitan Magistrate, Dhaka. Ed. This Case is also Reported in: 56 DLR (HCD) (2004) 299. ......called. In the result, the Rule is discharged. Communicate this order to the Court of the Chief Metropolitan Magistrate, Dhaka. Ed. This Case is also Reported in: 56 DLR (HCD) (2004) 299. ..Category: Criminal Law | Date: | Hits: 38
....ant No.7 are declared to be illegal, collusive, without jurisdiction, mala fide and of no legal effect.
Send down the LCR at once.
Ed.
This Case is also Reported in: 56 DLR (HCD) (2004) 269.
......diction)
Present:
Md. Abdur Rashid J
S Rahman Miah J
Sultan Mahmud Chowdhury ............................................................Appellant
Vs.
Secretary, Ministry of Public Works and Urban Development & others........Respondents
Judgment
March 22, 2004.
Case Re......ant No.7 are declared to be illegal, collusive, without jurisdiction, mala fide and of no legal effect.
Send down the LCR at once.
Ed.
This Case is also Reported in: 56 DLR (HCD) (2004) 269.
......ant No.7 are declared to be illegal, collusive, without jurisdiction, mala fide and of no legal effect.
Send down the LCR at once.
Ed.
This Case is also Reported in: 56 DLR (HCD) (2004) 269.
..
Category: Property Law | Date: | Hits: 73
Pak Eastern Industries Ltd. Vs. DC, Dhaka and another, 2004, 33 CLC (HCD)
....e of the land with reference to the date of such notification only. 14. He submitted that learned arbitrator committed serious error in not granting any damages for loss of profit, loss of running business, for severance of the acquired land from other land of the owner and/or for changing the pl...... Vs. Abdul Khaleque and others, 29 DLR (SC) 110; Abdul Gafur Khan and others Vs. Bangladesh 36 DLR (AD) 163. Lawyers Involved: Md. Rafiqul Islam with Md. Nazimuddin and Abdul Basit, Advocates-For the Appellant. AKM Nazrul Islam with Md. Shohrowardi, Advocates-For the Respondent No. 2. F......hin a period of three months from date of receipt of this order, positively. Send down the records at once. Communicate at once. Ed. This Case is also Reported in: 56 DLR (HCD) (2004)259. ......hin a period of three months from date of receipt of this order, positively. Send down the records at once. Communicate at once. Ed. This Case is also Reported in: 56 DLR (HCD) (2004)259. ..Category: Property Law | Date: | Hits: 77
Matiur Rahman (Md) Vs. Nuru Sikdar and others, 2003, 32 CLC (HCD)
....h the case from the stage before discharging of the accusedÂ-opposite parties. Communicate the order to the courts below at once. Ed. This Case is also Reported in: 56 DLR (HCD) (2004) 246. ...... others, 43 DLR (AD) 63; Farhad Hossain (Md) and others Vs. State, 50 DLR 337 & Sher Ali (Md) and others Vs. State and another, 46 DLR (AD) 67. Lawyers Involved: SM Rezaul Karim, Advocate-For the Petitioner. Akram Hossain, Advocate-For the Opposite Parties. Criminal Miscellaneous Ca......h the case from the stage before discharging of the accusedÂ-opposite parties. Communicate the order to the courts below at once. Ed. This Case is also Reported in: 56 DLR (HCD) (2004) 246. ......lows on his neck in order to murder him. Other accused‑opposite parties also dealt sharp cutting weapon blows upon other inmates of his dwelling huts and caused injuries at different parts of their bodies. They also assaulted other victims with lathi. On hearing their rows neighbouring people and ..Category: Administrative Law | Date: | Hits: 223
....at Mirpur the local limits of the 3rd Labour Court the resignation letters were sent from different parts of the country by members residing all over Bangladesh and that the union also carries on its business from various zonal offices outside Dhaka and as such Labour Courts other than the 3rd Labou......ellate Tribunal Dhaka and others……………………..Respondents
Judgment
October 28, 1998.
Lawyers Involved:
Md. Khalilur Rahman with Mahbubul Hoque and Afsar Zahan, Advocates — For the Petitioner.
Salahuddin Ahmed with Ramjan Ali Sikder, Advocate — For the Respondent No.3.......n which controls the operation of the Company is situated “(Cheshire Private International Law, 1938 Edition at page 198). Admittedly the petitioners’ union is a registered trade union and a body corporate and, as such, it is a juristic person and hence it can sue and be sued in its own name.
...... the result, the Rule is made absolute without however any order as to cost.
Let the lower Court records be sent down immediately.
Ed.
This Case is also Reported in: 51 DLR (HCD) (1999) 179.
..
Category: Labour and Industrial Law | Date: | Hits: 186
Salim (Md) Vs. Commissioner of Customs and others, 2003, 32 CLC (HCD)
....or sale, for delivery at time and place of importation, as the case may be, in course of international trade under fully competitive conditions, where the seller and the buyer have no interest in the business of each other and the price is the sole consideration for sale or offer for sale, shall be ......003. Case Referred to- Mustafa Kamal and another Vs. Commissioner of Customs and others 5 MLR (AD) 1 = 52 DLR (AD) 1. Lawyers Involved: AFM Mesbahuddin Ahmed with AM Aminuddin, Advocates-For the Petitioner. Syeda Afsar Jahan, Assistant Attorney-General-For the Respondents. Writ Pet......rn the bank guarantee, if any they received, within a period of 30 days of receipt of this order, positively. Communicate at once. Ed. This Case is also Reported in: 56 DLR (HCD) (2004) 228. ......rn the bank guarantee, if any they received, within a period of 30 days of receipt of this order, positively. Communicate at once. Ed. This Case is also Reported in: 56 DLR (HCD) (2004) 228. ..Category: Fiscal/Taxation Law | Date: | Hits: 78
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