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Ful Chand Das and others Vs. Mohammad Hammad and others, 1982, 11 CLC (AD)
....ent of the High Court Division is maintained. Consequently, this appeal stands dismissed without any order as to costs. Ed. This Case is also Reported in: 3 BLD (AD) 1983, 68. ......t Appellate Division (Civil) Present: FKMA Munim J Ruhul Islam J Badrul Haider Chowdhury J Shahabuddin Ahmed J Ful Chand Das and others......................Appellants Vs. Mohammad Hammad and others&......ent of the High Court Division is maintained. Consequently, this appeal stands dismissed without any order as to costs. Ed. This Case is also Reported in: 3 BLD (AD) 1983, 68. ..Category: Property Law | Date: | Hits: 75
Govt. of Bangladesh Vs. Md. Arshad Ali, 1982, 11 CLC (AD)
....e sustained. Therefore, the appeal is allowed. The judgment and order of the High Court Division are set aside and the writ petition is dismissed. We make no order as to costs. Ed. ......e Appellants. Rafiq-ul-Huq, Senior Advocate instructed by Serajuddin Ahmed, Advocate-on-Record,—For the Respondent. Civil Appeal No. 118 of 1981. From the judgment and order dated April 30, 1981 passed by the High Court Division in Writ Petition No. 760 of 1980.......e sustained. Therefore, the appeal is allowed. The judgment and order of the High Court Division are set aside and the writ petition is dismissed. We make no order as to costs. Ed. ..Category: Criminal Law | Date: | Hits: 171
M/s. Everett Orient Lines Inc. Vs. Commissioner of Income Tax Ctg Zone, Ctg, 1982, 11 CLC (AD)
....tified to disallow the claim of additional depreciation. The benefit of additional depreciation, for the three ships mentioned above will also be given to the appellant in computing the income of the appellant in the year under appeal. The Income Tax Officer is, therefore, directed t...... Advocate-on-Record—For the Appellant. Mahmudur Rahman, Advocate -instructed by Md. Sajjadul Huq, Advocate-on-Record — For the Respondent. Civil Appeal Nos. 129 of 1980 and 130 of 1980. On appeal from the judgment and order dated 23-6-1980 pa......esult, therefore, both the appeals are allowed. The judgement of the High Court Division is set aside and the orders of the Tribunal are restored. There will be no order as to costs. Ed. ..Category: Fiscal/Taxation Law | Date: | Hits: 114
Messrs. Haji Noor Ali Sowdagar & Sons Ltd. Vs. Comm. of Sales, Tax, Ctg Zone, 1982, 11 CLC (AD)
....hy;tention of the assessee cannot be accepted. In my opinion the question has been correctly decided by the High Court Division. Therefore, the appeal is dismissed with costs. Ed. ......r the Appellant, A.M. Mahmudur Rahman, Advocate instructed by Md. Sajjadul Huq, Advocate-on-Record.—For the Respondent. Civil Appeal No, 100 of 1981. From the judgment and order dated 24-6-1980 passed by the High Court Division in Application No. 157 of 1972. ......hy;tention of the assessee cannot be accepted. In my opinion the question has been correctly decided by the High Court Division. Therefore, the appeal is dismissed with costs. Ed. ..Category: Fiscal/Taxation Law | Date: | Hits: 95
....llate Joint Commissioner of Taxes modifying the orders, cannot be assailed on any such ground…………(16)
Assessing office when records the assesse’s system of accounting does not show true income he can put his own estimate of gross profit. However in that circumstance the assessing offic......ns 13, 66(1)
In case of assessee does not maintain accounts in accordance with method of accounting regularly, the assessing officer has been given the power to reject the accounts of the assessee and take recourse to the proviso to section 13. In such a case, the assessing officer is competent t......dgment and order by the High Court Division are set aside. The appeals are allowed without any order as to costs.
Ed.
This Case is also Reported in: 34 DLR (AD)(1982) 298; 3 BLD (AD) 1983, 48.
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Category: Fiscal/Taxation Law | Date: | Hits: 100
Commissioner of Income Tax Vs. Chowdhury Ramzan Ali and another, 1982, 11 CLC (AD)
....eafter the Appellate Commissioner of Income made an application before Company Judge for direction on the Official Liquidator to make provision for payment of the demand in respect of the income tax and super tax assessed for the assessment year 1962-63 from the fund of the Company in ......ent: Kemaluddin Hossain CJ Fazle Munim J Badrul Haider Chowdhury J Commissioner of Income Tax...........................Appellant Vs. Chowdhury Ramzan Ali and another…………......Respondents Judgment Aug 14, 1978. ......ed without any order as to costs. The orders of the Court below are set aside, the proceedings of claims of the appellant before the Company Judge will proceed according to law. Ed. ..Category: Fiscal/Taxation Law | Date: | Hits: 85
Bangladesh Vs. Hon'ble Judge, Prize Court, HCD, Supreme Court Building, Dacca, 1982, 11 CLC (AD)
....e learned Attorney-General are found unacceptable, not because it lack reasons but such reason has no support in law. The appeal is dismissed. No order as to costs. Ed. ......ent : F.K.M.A. Munim J Ruhul Islam J Badrul Haider Chowdhury J Shahabuddin Ahmed J Bangladesh represented by the Secretary, Ministry of Law and Parliamentary Affairs, Government of Bangladesh………………......ed by the approved budget, which will affect directly or indirectly the names of the Republic, which In particular involve— (ii) relinquishment, remission or assignment of revenue, actual or potential, or grant of guarantee against it; (ii) expenditure for wh..Category: Others | Date: | Hits: 116
Bangladesh & others Vs. A. K. M. Zahangir Hossain, 1981, 10 CLC (AD)
.... member of the said 'disciplined force' if he has been illegally dismissed, removed, discharged, reduced in rank or compulsorily retired. Ed. This Case is also Reported in: 34 DLR (AD) 173. ......iplined force, he is debarred from invoking the writ jurisdiction unless it is coram non judice or mala fide. Cases Referred To- High Commissioner for India vs. I. M. Lall, AIR 1948 PC 121; Khandker Ehteshamuddin Ahmed Vs. State (1981) 33 DLR (AD) 154; Harinagar Sugar Mills Vs. Shyam Sundar,...... member of the said 'disciplined force' if he has been illegally dismissed, removed, discharged, reduced in rank or compulsorily retired. Ed. This Case is also Reported in: 34 DLR (AD) 173. ..Category: Constitutional Law | Date: | Hits: 188
Bangladesh Vs. Winifred Rubi & ors., 1982, 11 CLC (AD)
....ere the real story begins. After liberation, Rajballay Saha an ex-teacher of St. Gregory's School approached the Respondent No. 4 and gave a scheme for running the school, which would fetch better income. It is stated by the said Respondent that he believed in good faith and made Saha the Head M......il) Present: Kemaluddin Hossain CJ Ruhul Islam J Badrul Haider Chowdhury J Shahabuddin Ahmed J Bangladesh, represented by the Deputy Commissioner, Dacca and another............Appellant Vs Winifred Rubi & ors………...... 7. In the result, therefore, this appeal is allowed. And the Judgement of the High Court Division are set aside and the writ petition is dismissed. There will be no order as to cost. Ed. ..Category: Property Law | Date: | Hits: 65
Md. Deser Ali Vs. Bangladesh and ors., 1982, 11 CLC (AD)
....ated on the ground floor of one of the buildings, the said property being outside the hat and bazar has been made without any lawful authority and as of no legal effect. Ed. ...... Badrul Haider Chowdhury J Shahabuddin Ahmed J Md. Deser Ali ………..................................Appellant Vs. Bangladesh and ors……………………………&hell......ated on the ground floor of one of the buildings, the said property being outside the hat and bazar has been made without any lawful authority and as of no legal effect. Ed. ..Category: Property Law | Date: | Hits: 61
Commissioner of Taxes, Ctg Zone, Ctg Vs. M/s Free School Street Properties, Ltd, 1982, 11 CLC (AD)
....27 of the Wealth Tax Act which is as under: "Whether on the facts and in the circumstances of the case the Income Tax Appellate Tribunal was justified in holding that the rental income of the assessee was income derived from business activities and whether the Tribunal was ju......pellant. Rafiqul Haq, Senior Advocate, instructed by Syed Sakhawat Ali, Advocate on Record.—For the Respondents, Civil Appeal No. 71 of 1981 (On appeal from the judgment and order 10.6.80 passed by the High Court Division in Application No. 155 of 1972.) ......es not include— (i) agricultural land and growing crops, grass or standing trees on such land; (ii) any building owned 01 occupied by a cultivator or receiver of rent or revenue out of agricultural land: Provided that the building is on or in the immediate vicini..Category: Fiscal/Taxation Law | Date: | Hits: 78
Commissioner of Income Tax, Dacca Vs. Adamjee Sons Ltd., 1982, 11 CLC (AD)
....d not separately under section 7(1) of the Wealth Tax Act. There is nothing to interfere. In the result, therefore, this appeal is dismissed without any order as to cost. Ed. ......h;For the Appellant. M. Hossain. Advocate, instructed by S.M. Haque, Advocate-on-Record—For the Respondent. Civil Appeal No. 51 of 1981. On Appeal from the judgment and order dated 157. 1980 passed by the High Court Division in Application No. 9 of 1975. ......d not separately under section 7(1) of the Wealth Tax Act. There is nothing to interfere. In the result, therefore, this appeal is dismissed without any order as to cost. Ed. ..Category: Fiscal/Taxation Law | Date: | Hits: 73
Commissioner of Income Tax Vs. Mrs. Masuda Khatun, 1982, 11 CLC (AD)
....ive answer to the question of law which was framed as under: “Whether on the facts and in the circumstances of the case the Tribunal was justified in its decision that dividend income from a company whose profit is exempt from tax under section 15-BB of the Income Tax Act is...... 172; Nawab Habibullah V. Com. of I. T, Bengal AIR 1943 (PC) 20; Md. Isa V. Com. I. T. C & U, Prov. AIR 1942 (All) 194; I. T. Com Vs. EVH. Miller PLD 1956 (Lah) 45; Hamilton Vs Commissioner, Inland Revenue '6 Tax Cases 221; Cape Brandy Syndicate vs. I.R. (1921) 1KB 54; H. L. Canadian Eagle Oi......e the exemption illusory. Accordingly, the answer to the question framed must be in the affirmative. The appeals are, therefore, dismissed without any order as to costs. Ed. ..Category: Fiscal/Taxation Law | Date: | Hits: 75
Ramesh Chandra Dutta Vs. Nimai Kumar Dutta and ors, 1982, 11 CLC (AD)
....roposition as laid down by the Privy Council and by this Division, that there is no conflict. Khandker Mahbubuddin Ahmed asserts that existence of nucleus of the joint family and that the income derived from must be equal to the property purchased therefrom and claimed as joint property......h is dismissed. Ed. ......ers had any independent income to acquire, the presumption of jointness is not reversed. That being the position we do not find any merit in this review petition, which is dismissed. Ed. ..Category: Property Law | Date: | Hits: 65
Nurjahan Begum, wife of Mahmudur Rahman Vs. Mahmudur Rahman Mullick , 1982, 11 CLC (AD)
....the properties mentioned in the schedules 'A' and "B to the plaint in her name. She claimed that after acquiring the suit properties by exchange she has been possessing and enjoying the income therefrom. In support of her claim to the property as the owner she adduced evidence and pro......uddin Ahmed J Nurjahan Begum, wife of Mahmudur Rahman………...................................Appellant Vs. Mahmudur Rahman Mullick being dead his heirs and legal representatives:- Musammat Nurjahan Begum, first Wife already on record as Defendant...... were duly mutated in the Municipal register and is the Revisional Survey Settlement and her name has been recorded as the owner of the said properties acquired by exchange. She paid the government revenue and municipal taxes regularly. That the plaintiff had no interest in the said propert..Category: Property Law | Date: | Hits: 448
Assessing Officer, Narayangonj Range and others Vs. Burmah Eastern Ltd., 1981, 10 CLC (AD)
....at the High Court Division has rightly held that the Writ Petition was maintainable. For the aforesaid reasons this appeal is dismissed but without cost. Ed. This Case is also Reported in:......is Case is also Reported in:......at the High Court Division has rightly held that the Writ Petition was maintainable. For the aforesaid reasons this appeal is dismissed but without cost. Ed. This Case is also Reported in:..Category: Fiscal/Taxation Law | Date: | Hits: 76
Khabiruddin and others Vs. Government of Bangladesh and others, 1991, 20 CLC (AD)
....rlier been an order of remand to the trial Court and the appellants had an opportunity to produce all their papers in support of their case. The appeal is dismissed. No costs. Ed. ......al is dismissed. No costs. Ed. ......rlier been an order of remand to the trial Court and the appellants had an opportunity to produce all their papers in support of their case. The appeal is dismissed. No costs. Ed. ..Category: Property Law | Date: | Hits: 69
M/s. A. K. Khan Plywood Co., Chittagong Vs. Commission of Income Tax, East Pakis, 1973, 2 CLC (AD)
....f was handed over on the 1st July, 1957. The firm submitted its return for the assessment year 1958-59, which corresponds to the accounting period ending 30th June, 1957. It was assessed to a total income of Rs. 2, 72,955/-. This amount included a sum of Rs. 2,13,349/-, which was deemed to be a pr..............Respondent Judgement November 24, 1970. The Income Tax Act, 1922, second proviso to section 10(2)(vii) The transaction between a firm composed of two partners and a limited company of which the said two partners are only shareholders, was not a business trans......urt is set aside. I would, however, leave the parties to bear their own costs. H. Rahman CJ.—I agree. M. R. Khan J.—I agree. Ed. This Case is also Reported in: 25 DLR (SC) (1973) 65. ..Category: Fiscal/Taxation Law | Date: | Hits: 82
Sri Monmotha Nath Kuri Vs. Mvi Mohammad Mokhlesur Rahman and others, 1973, 2 CLC (AD)
....nts Act came up for discussion. A learned Judge of the Karachi Bench, sitting singly, there held that where the only allegation was that the deceased, a boy of eight, would if the had lived earned an income of Rs. 500/- a month and, therefore, contributed Rs. 100/- for the support of his parents the......2. Begum Fatima Khatun.......Respondents. Sri Monmotha Nath Kuri ............................Appellant (In Civil Appeal No. 73-D of 1966.) Vs. Mvi Mohammad Mokhlesur Rahman and others....................................Respondents Judgment June 16, 1969. ...... raise the same in the execution proceedings. As the question of law raised is one of first impression we make no order as to costs. Ed. This Case is also Reported in: 25 DLR (SC) (1973) 49. ..Category: Others | Date: | Hits: 124
Tripura Modern Bank Ltd. Pakis. Zone, Chittagong Vs. Khan Bahadur Khalilur Rahman, 1973, 2 CLC (AD)
....ment and decree of the High Court are set aside and these of the trial Court restored. There will, however, be no order as to costs. Ed. This Case is also Reported in: 25 DLR (SC) (1973) 34. ......J M. R. Khan J Tripura Modern Bank Ltd. Pakistan Zone, Chittagong................................ Appellant Vs. Khan Bahadur Khalilur Rahman being dead represented by his heir Sultamed and ors................ ...Respondent Judgment November 25, 1970. The B......on 167 of Bengal Municipal Act, 1932, provides:— "The sum due on account of any rate under this Act from any person in respect of any holding shall, subject to the prior payment of the land revenue (if any) due to the Government or of the rent (if any) due to a landlord under the Bengal ..Category: Banking Law | Date: | Hits: 230
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