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Abul Bashar Chowkidar Vs. Abdul Mannan @ Khademul Islam and others, 2014, 43 CLC (AD)
....een included in the earlier charge-sheet on the basis of evidence gathered as a result of the first investigation. He also submitted that the High Court Division failed to appreciate that there is no provision for re-investigation upon scrapping the earlier investigation report. Referring to that th......be posed is whether or not there would be any prejudice if instead of calling it re-investigation", the second investigation was termed "further investigation", which is allowed by the law. Under normal circumstances, if on the basis of fresh evidence a supplementary charge-sheet..Category: Criminal Law, Procedural Law | Date: 11 Sep, 2014 | Hits: 34
Hosaf International Limited Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....e DCT concern has felt that the Assessee-applicant has not filed documents regarding his receipt of commission and deduction of Advance Income Tax (AIT), the DCT concern was mandated by the aforesaid provisions of section 83(2) to serve a notice to direct the Assessee-applicant to submit the require......Tax (AIT), the DCT concern was mandated by the aforesaid provisions of section 83(2) to serve a notice to direct the Assessee-applicant to submit the required documents and without such compliance of law it is not befitting in the mouth of the DCT concern that the some point has not been proved by a..Category: Fiscal/Taxation Law | Date: 10 Sep, 2014 | Hits: 0
.... the respondents or their legal representatives at present market price subject to proof of their genuine title
The decision taken by the Inter-Ministerial meeting does not contravene any of the provision relating to the acquisition of immovable property.
In the light of the findings, the ...... returned to respective affected owners, says a PID handout.
The District Administration, Dhaka has requested all concerned to bring to its notice any such cases for taking further action as per law. Information giving necessary particulars like Dag, Mouza and Holding numbers, name of requiring..
Category: Property Law | Date: 9 Sep, 2014 | Hits: 21
Bank Al-Falah Limited Vs. The Commissioner of Taxes, 2014, 43 CLC (HCD)
....first appellate authority, but further committed error in not directing the DCT concern to accept the 10% of Head Office expenses allowable expenses which the Assessee-applicant is entitled under the provision of section 30(g) of the Income Tax Ordinance 1984 and furthermore the Taxes Appellate Trib......d, originated in Pakistan and having a Branch in Bangladesh, filed the instant Income Tax Reference Application, under section 160(1) of the Income Tax Ordinance 1984, with the formulated question of law, as mentioned below, seeking opinion from this court; “Whether, on the facts, and in ..Category: Fiscal/Taxation Law | Date: 8 Sep, 2014 | Hits: 0
Asset Developments & Holdings Ltd. vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....item of expenditure, prior to discard the book version of the accounts audited and certified by the chartered accountant. This being the decision has been made by this court and the apex court on the provision of section 35(4) of the Ordinance, the DCT concerned is duty bound to observation the same......n No. 189 of 2010. Counsel(s) Appearing: Judgment AFM Abdur Rahman, J.— These 6(six) Income Tax Reference Applications, having been related to the similar questions of law, arising out of similar factual aspects, were heard analogously and now disposed of by this..Category: Fiscal/Taxation Law | Date: 7 Sep, 2014 | Hits: 5
....ision relied upon the office Memo No.13/5/49-ESTS.(SE), dated 17-5-1949 under the heading "Section-E, Resignation of permanent Government servants" and sub-section-E-1 incorporates the provision as to resignation of permanent Government servant at serial No.47, which provides as ...... entirely based on contract, in matters of employment. The principles relating to contracts are applicable. It is for this reason that the principles applicable to withdrawal of offers under the law of contract are also applicable to the withdrawal of a resignation. A resignation can be wi..
Category: Administrative Law | Date: 7 Sep, 2014 | Hits: 20
Dr. Poly Dam Vs. Deputy Commissioner of Taxes, 2014, 43 CLC (HCD)
....ns 82BB(1) and 83BB(3) The Finance Act 2011 The Assessee since obtained the finalization of her tax liability, through the deemed finalization of its return, submitted under the provision of section 82BB(1) of the Income Tax Ordinance 1984, the same may only be reopened under t......Tax Ordinance 1984 against the Assessee-writ-petitioner expressing his intention to reopen the deemed finalized assessment of assessment year 2011-2012 of the Assessee-writ-petitioner. That being not lawful the issuance of the notice is required to be declared as has been issued without any lawful a..Category: Fiscal/Taxation Law | Date: 4 Sep, 2014 | Hits: 1
.... Rule No.364(R) of 2007 (Violation) is disposed of.
Send down the lower court records. Communicate this order at once.
Ed.
This Case is also Reported in: 67 DLR (HCD) (2015) 42.
......tendent, Primary Teacher Institution and others.....Proforma-Defendant-Appellant-
Opposite Parties.
Judgment
September 4, 2014.
Result:
The petition is disposed of.
When law is there, until and unless the law is invoked no one can evict from the suit property by adminis..
Category: Limitation Law, Property Law | Date: 4 Sep, 2014 | Hits: 6
Subarna Garments Limited Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....he instant Income Tax Reference Applications. 7. The learned Advocate Mr. Mustafa Kamal Mansoor, appearing on behalf of the Assessee-applicant at the very outset has taken this court through the provision of section 158 of the Income Tax Ordinance 1984 and strenuously argued that the appeal pre......epartmental second appeal, filed seriously violating the section 158(4) of the Income Tax Ordinance 1984 without filed any condonation of delay prayer. (ii) Whether the Taxes Appellate Tribunal, lawful accepted and entertained the departmental second appeal filed after seriously violating the r..Category: Fiscal/Taxation Law | Date: 3 Sep, 2014 | Hits: 1
Shah Monzurul Hoque Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
.... a mandatory requirement before making fresh assessment of the return and the non-holding of the same is nothing but violation of law. In the instant case, the DCT did not hold audit in any form. The provision of Ordinance being fiscal law is to be followed strictly in order to render justice to the......he case may be, of the Ordinance. So holding of an audit by the DCT is a mandatory requirement before making fresh assessment of the return and the non-holding of the same is nothing but violation of law. In the instant case, the DCT did not hold audit in any form. The provision of Ordinance being f..Category: Fiscal/Taxation Law | Date: 1 Sep, 2014 | Hits: 0
Yunus (Md.) Vs. State & another, 2014, 43 CLC (HCD)
....ho in collaboration with each other commits the offences punishable under sections 403 to 409, 417 to 420, 465 to 468,471 and 477A of the Penal Code, he or she may be tried under the appropriate provisions of the Criminal Law Amendment Act, 1958. It may be mentioned that the alleged occurrence ......is not a public servant, and, as such, the impugned proceeding initiated against the accused-petitioner under sections 409/109 of the Code of Criminal Procedure is not maintainable in the eye of law. Learned Advocate, in support of his submissions, has relied on the decisions in the c..Category: Criminal Law, Procedural Law | Date: 13 Aug, 2014 | Hits: 8
Peoples Insurance Company Limited Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....der the TIN. 140-200-0315/Audit Wing-Dhaka. The Assessee-applicant filed its income tax return for the assessment year 2006-2007 involved in Income Tax Reference Application No. 453 of 2013 under the provision of section 82B of the Income Tax Ordinance 1984 showing a loss of Tk. 8,31,87,536.00. The ......7 of 2013. Judgment A.F.M. Abdur Rahman J.— All these Income Tax Reference Applications have been taken together for hearing analogously as the same involved the identical question of law and facts and now disposed off by this single judgment albeit separately. 2. Income Tax Ref..Category: Fiscal/Taxation Law | Date: 24 Jul, 2014 | Hits: 0
Haji Mohammad Ali vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....28 of the Income Tax Ordinance 1984. The Income Tax Ordinance 1984 (Ordinance No. XXXVI of 1984); Section 84 A revised assessment has got no legal implication where the mandatory provision of income tax statute has not been complied with the provision of section 84 of the Income......er in order to benefit himself under the provision of section 184 of the Income Tax Ordinance 1984.......(24) The income tax statute has allowed the department to collect tax upon income through lawful way and not to extort money by invoking the power available to them under the Income Tax Ordi..Category: Fiscal/Taxation Law | Date: 24 Jul, 2014 | Hits: 0
State Vs. Robin, 2014, 43 CLC (AD)
....n has seriously erred in quashing the conviction and sentence holding that the case was one of no legal evidence. He pointed out that the High Court Division rightly came to the finding that the provisions of sections 87 and 88 of the Code of Criminal Procedure were duly complied and notice of ......in daily newspapers and, therefore, the High Court Division did not find any procedural laches in this case. He submitted that having found that the procedure of the trial was in accordance with law, the High Court Division erred in setting-aside and quashing the conviction and sentence of the ..Category: Criminal Law, Women and Children | Date: 24 Jul, 2014 | Hits: 16
J.S.M. Glass Industries Limited Vs. Deputy Commissioner of Taxes, 2014, 43 CLC (HCD)
....p; July 23, 2014 Result: The rule Nisi is made absolute. The Income Tax Ordinance, 1984 (Ordinance No. XXXVI of 1984); Section 52 The Income Tax Rule, 1984; Rule 16 The provision of section 52 of the Income Tax Ordinance 1984 liable the Gas Company to pay income tax in......ame a double payment, in the hands of the taxes department, of the same tax, since the tax department shall get tax from the earlier paid gas bills in due course, the tax department cannot be allowed lawfully to obtain twice on the same liability. This has happened in the instant case.................Category: Fiscal/Taxation Law | Date: 23 Jul, 2014 | Hits: 0
.... under section 33 of the Act nor gave any explanation for non filing of any appeal or application for refund. In the face of provisions for appeals under sections 193 and 196 of the Act and also provision far refund of any excess duty under section 33 of the Act within six months of such paymen......s granted, resulting in Civil Appeal No.252 of 2003.
7. Mr. SM Moniruzzaman, learned Deputy Attorney-General, appearing on behalf of the appellants, submits that the High Court Division erred in law in not holding that classification of the imported goods is a disputed question of fact whi..
Category: Constitutional Law, Fiscal/Taxation Law | Date: 22 Jul, 2014 | Hits: 6
Union Capital Limited Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....btful interest transferred to “interest suspense account,” in as much as, the applicant maintaining books of accounts regularly, employed hybrid method of accounting and complied with the provision of section 35(3) of the Income Tax Ordinance 1984 and as business expediency followed the ......dash; The Assessee-applicant, Union Capital Limited, filed the instant Income Tax Reference Application under section 160(1) of the Income Tax Ordinance 1984 with the following formulated question of law, seeking opinion from this court; “Whether, in the facts and on the circumstances of ..Category: Fiscal/Taxation Law | Date: 21 Jul, 2014 | Hits: 3
Md. Jafar Ullah Vs. Bangladesh, 2014, 43 CLC (HCD)
....gaming-house for the purpose of gaming, no matter playing for money, wager, stake or otherwise. 10. A plain reading of the long title of the Act suggests that the Act itself was intended to make provisions for punishment for ‘public gambling’ and the keeping of ‘common gaming-......ule is discharged. The Public Gambling Act, 1867 (Act No. II of 1867); section 3 The Penal Code, 1860 (Act No. XLV of 1860); section 294A Gambling, its meaning, extent and status under law a) any game that is played for money, wager or stake or in other words played risking money..Category: Others | Date: 28 Jun, 2014 | Hits: 91
....n to interfere with the decision of the High Court Division. Accordingly, the criminal petition for leave to appeal is dismissed.
Ed.
This Case is also Reported in: 67 DLR (AD) (2015) 54.
......the petitioner only on the point that the alleged victim died in her husband's house and the husband has to explain satisfactorily, but failed to consider the cardinal principle of law that husband will not be liable merely because the wife died in husband's house, if his..
Category: Women and Children | Date: 20 Jun, 2014 | Hits: 15
Motiur Rahman and others Vs. Siddika Begum and Others, 2014, 43 CLC (HCD)
....ppeal No. 122 of 2009 is hereby upheld. The order of stay granted earlier by this court is vacated. Ed. This Case is also Reported in: 68 DLR (HCD) (2016) 179 ......ation for temporary injunction which contradicted the judgment and order passed in the miscellaneous appeal and allowing the prayer for temporary injunction, the appellate court committed an error of law in the decision occasioning failure of justice. 14. It is further stated that the learned D..Category: Procedural Law | Date: 16 Jun, 2014 | Hits: 0
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