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Asset Developments & Holdings Ltd. vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....nt, are answered in negative and in favour of the Assessee-applicant. However, there shall be no order as to cost. Md. Emdadul Haque Azad, J: Ed. This Case is also Reported in: ...... income, or any class of persons, by a general or special order, direct that the accounts and other documents shall by maintained in such manner and form, and that payments of commercial transactions recorded in such manner, as may be prescribed or as may be specified in such direction; and thereupo......he other to the Taxes Appellate Tribunal and now preferred the instant Income Tax Reference Applications, formulating the questions as aforementioned. Claim of the Taxes Department: 7. Upon service of the notice of these Income Tax Reference Applications, the learned Assistant Attorney Gen..Category: Fiscal/Taxation Law | Date: 7 Sep, 2014 | Hits: 5
.... 9-9-2007. Respondent No.1 was facing severe financial crisis and finding difficulty to cope with the various expenses of his treatment, consequent thereto he had to sell personal household goods. Ultimately, respondent No.1 regained his health around 9-9-2007 and after being recovered fro......Division, we do not find any substance in this civil petition for leave to appeal. Accordingly, this petition is dismissed.
Ed.
This Case is also Reported in: 66 DLR (AD) (2014) 279.
......ther.................Respondents
Judgment
September 7, 2014.
Result:
The petition is dismissed.
Service Matter
A permanent government servant continues to remain in service till his resignation is accepted. The general rule is that a resignation can take effect onl..
Category: Administrative Law | Date: 7 Sep, 2014 | Hits: 20
Dr. Poly Dam Vs. Deputy Commissioner of Taxes, 2014, 43 CLC (HCD)
....ssued without lawful authority having no legal implication. However, there shall be no order as to costs. Md. Emdadul Haque Azad, J: I agree. Ed. This Case is also Reported in: ......nder section 93 of the Income Tax Ordinance 1984 was quite lawful and as such the instant rule Nisi is required to be discharged. We have heard the learned Advocates and perused the materials on record. Deliberation of the Court 9. The Assessee-writ-petitioner Dr. Poly Dam submitted h......the said notice, Annexure-B, the Assessee-writ-petitioner preferred the instant writ petition and obtained the rule Nisi as aforementioned. Claim of the Taxes department: 3. Pursuant to the service of notice of the rule, the learned Assistant Attorney General Ms. Nasrin Parvin along with t..Category: Fiscal/Taxation Law | Date: 4 Sep, 2014 | Hits: 1
....mencing such wrongful acts.
13. Decision cited by petitioners, particularly the cases of 56 DLR (AD) 22, 43 DLR (AD) 215, 983 BLD (AD) 144, speaks that 'Even a trespasser's possession is good and valid against the j entire world except the true owner and such possession is entitled to p......roperty taking recourse to force. When law is there, until and unless the law is invoked no one can evict from the suit property by administrative order, but since it is submitted on reference to the records that when dismantle was done violator was not in knowledge about pendency of the procee...... 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.
..
Category: Limitation Law, Property Law | Date: 4 Sep, 2014 | Hits: 6
Subarna Garments Limited Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
.... (1) Where any payment is to be made, whether in full or in part, or by way of advance, on account of indenting commission [or travel agency commission] or shipping agency commission or supply of goods or [execution of contract or sub-contract] [or for services rendered], to any such person or c......s been formulated by the Assessee-applicant is not required to be answered in negative and in favour of the Taxes Department. 10. We have heard the learned Advocates and perused the materials on record. 11. It appears that the First Appellate Authority passed its order on 26.2.2004 in the ......axes Appellate Tribunal, Chittagong, which having been allowed the Assessee-applicant preferred the instant Income Tax Reference Application on the formulated question as aforementioned. 4. Upon service of the notice of the instant Income Tax Reference Application, the learned Assistant Attorne..Category: Fiscal/Taxation Law | Date: 3 Sep, 2014 | Hits: 1
Shah Monzurul Hoque Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....section 82BB of the Income Tax Ordinance 1984 in-to-to. 14. However, there shall be no order as to costs. Md. Emdadul Haque Azad, J: I agree. Ed. This Case is also Reported in: ......nto the matter and as such the instant Income Tax Reference Application is required to be rejected. Deliberation of the Court We have heard the learned Advocate and perused the materials on record. In the instant case admittedly the Assessee-applicant submitted its income tax return f......nal, which was disposed off by the Division Bench No. 5, Dhaka and that being failed also the Assessee-applicant preferred the instant Income Tax Reference Application as aforementioned. 3. Upon service of the notice of the instant Income Tax Reference Application, the learned Assistant Attorni..Category: Fiscal/Taxation Law | Date: 1 Sep, 2014 | Hits: 0
Yunus (Md.) Vs. State & another, 2014, 43 CLC (HCD)
.... Let the lower Court's record along with a copy of this judgment be sent down to the concerned Court below at once. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 97 ......er and 2 others under sections 409/109 of the Penal Code read with section 5(2) of the Prevention of Corruption Act, 1947 on 23-5-2001. 4. Following the submission of the report of the case, the record was sent to the Divisional Special Judge, Chittagong, for trial and disposal of the case, sin...... Let the lower Court's record along with a copy of this judgment be sent down to the concerned Court below at once. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 97 ..Category: Criminal Law, Procedural Law | Date: 13 Aug, 2014 | Hits: 8
Peoples Insurance Company Limited Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....nswered in negative and in favour of the Assessee-applicant. However, there shall be no order as to cost. Md. Emdadul Haque Azad, J: I agree. Ed. This Case is also Reported in: ......is respect arises at all since the two lower appellate authorities have correctly considered the question in its true perspective. We have heard the learned Advocate and perused the materials on record. 22. The question of management expenses have already been decided by this court in the ......on No.454 of 2013, Income Tax Reference Application No. 455 of 2013 and Income Tax Reference Application No. 456 of 2013 before this court with the formulated question as aforementioned. 8. Upon service of the notice, the learned Assistant Attorney General Ms. Nasrin Parvin Shefali along with t..Category: Fiscal/Taxation Law | Date: 24 Jul, 2014 | Hits: 0
Haji Mohammad Ali vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....ey from the purchaser of due and to pay the same to the producer of the consumer item and the bank account of such businessman is being used as a consumer item for the purpose of payment for the sold goods. Therefore, the amount which remains as a deposit cannot be taken swornly for the purpose of a......ph No.7 of the affidavit-in-opposition as to “that with regard to the statement made in paragraph No. 7 of the reference application the deponent has to state that, the statement is a matter of record and need not replied.” 17. Annexure-E appended to the supplementary affidavit date......ection 84 of the Income Tax Ordinance 1984 which empowered the DCT concern to make an exparte assessment order............. (20) The sign of applying the provision of section 84 is the service of notice under section 79 or 83(1) of the Income Tax Ordinance 1984 unless such provis..Category: Fiscal/Taxation Law | Date: 24 Jul, 2014 | Hits: 0
State Vs. Robin, 2014, 43 CLC (AD)
.... with law. The accused respondent Robin be enlarged on bail to the satisfaction of the trial Court till conclusion of the trial. Ed. This Case is also Reported in: 66 DLR (AD) (2014) 272. ......p; 4. Thereafter, the case record was transmitted to the Nari-o-Shishu Nirjatan Daman Tribunal, Bhola for trial. The learn...... with law. The accused respondent Robin be enlarged on bail to the satisfaction of the trial Court till conclusion of the trial. Ed. This Case is also Reported in: 66 DLR (AD) (2014) 272. ..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)
....ears from the highlighted portion that the provision of rule 16 of the Income Tax Rule 1984 designated the ‘person responsible for making any payment to any other person on account of supply of goods’ a “deducting authority” to deduct the AIT. In this sense the taxes departme......at their end, supplied by the Assessee-writ petitioner. However, there shall be no order as to cost. Md. Emdadul Haque Azad, J: I agree. Ed. This Case is also Reported in: ......ing not responded, the Assessee-writ petitioner upon serving notice demanding justice upon the respondents, preferred the instant writ petition and obtained the instant rule Nisi. 3. Pursuant to service of the notice, the learned Deputy Attorney General Mr. S. Rashed Jahangir, along with learne..Category: Fiscal/Taxation Law | Date: 23 Jul, 2014 | Hits: 0
....ment
July 22, 2014.
Result:
The appeal succeeds.
Disputed Questions of Fact and Jurisdiction of High Court Division
Classification of imported goods and assessment thereon by the Customs Authority are disputed questions of fact which could not......provided under section 193 of the Customs Act.
8. We have considered the submissions of the learned Deputy Attorney-General for the appellants, perused the impugned judgment and the materials on record.
9. At the very outset, it is necessary to go through the grounds, on which, leave......sp;
Ed.
This Case is also Reported in: 20 BLC (AD) (2015) 64.
..
Category: Constitutional Law, Fiscal/Taxation Law | Date: 22 Jul, 2014 | Hits: 6
Union Capital Limited Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....d in negative and in favour of the Assessee-applicant. However, there shall be no order as to cost. Md. Emdadul Haque Azad J.— I agree. Ed. This Case is also Reported in: ......s been formulated by the Assessee-applicant is not required to be answered in negative and in favour of the Taxes Department. 10. We have heard the learned Advocates and perused the materials on record. Deliberation of the Court. 11. Admittedly, the Assessee-applicant company is a fin......No. 5 having been allowed, the Assessee-applicant preferred the instant Income Tax Reference Application on the formulated question as aforementioned. Claim of the Taxes department. 4. Upon service of the notice of the instant Income Tax Reference Application, the learned Assistant Attorne..Category: Fiscal/Taxation Law | Date: 21 Jul, 2014 | Hits: 3
....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.
......eing charge sheet No. 184 dated 17-12-2003 against the accused Mahabur Sheikh under section 11 (Ka) of the Nari-o-Shishu Nirjatan Daman Act, 2000 and the accused remained absconding.
4. The case record was transmitted to the learned Judge, Nari-o-Shishu Nirjatan Daman Tribunal, Narail, who took......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.
..
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 ......ry marks and defendant No. 1 constructed semi-pucca shop houses thereon and she also paid the rents of the same to the Government and the SA Khatian No. 867 in respect of the above land has also been recorded in the name of this defendant No.1 and the defendant Nos. 29-33 did not hold any right, tit......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 ..Category: Procedural Law | Date: 16 Jun, 2014 | Hits: 0
State Vs. Md. Sajjad Ali, 2014, 43 CLC (HCD)
....ok. The learned DAG then submits as under: 1. the prosecution has been able to prove the case against the condemned prisoner, Md. Sajjad Ali beyond all reasonable doubt and, as such, there is no good ground, to interfere with the impugned judgment and order dated 1-12-2008 passed by the learned......gh search but did not find out Shuvon and lodged the FIR. 5. On the basis of the aforesaid FIR, Motihar Police Station Case No. 3 dated 7-8-2007 under sections 364A/302/201 of the Penal Code was recorded. 6. SI Moktar Hossain was entrusted with the charge of investigation of the case. Duri......nection with any other case. Send down the lower Court records with a copy of this judgment to the concerned Court at once. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 161 ..Category: Criminal Law | Date: 16 Jun, 2014 | Hits: 15
Engineer Abdul Md. Wadud Vs. State and another, 2014, 43 CLC (AD)
....se of the petitioner. We find no merit in the contention of the learned counsel. The petition is accordingly dismissed. Ed. This Case is also Reported in: 20 BLC (AD) (2015) 174 ......co-accused Md. Abdul Khalek and Shafiul Alam. 4. We have perused the FIR, the police report and heard the learned counsel. The High Court Division on a thorough consideration of the materials on record, particularly the police report has arrived at the conclusion that a prima facie case has bee......se of the petitioner. We find no merit in the contention of the learned counsel. The petition is accordingly dismissed. Ed. This Case is also Reported in: 20 BLC (AD) (2015) 174 ..Category: Criminal Law | Date: 16 Jun, 2014 | Hits: 4
Mohoshin Miah (Md.) Vs. State and another, 2014, 43 CLC (HCD)
....d order along with the lower Court's record be sent to the concerned Court for information and necessary action. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 114 ......cused was examined under section 342 of the Code of Criminal Procedure when he repeated his innocence and declined to examine any defence witness but submitted some papers which have been kept in the record. 6. The trial Court on consideration of the evidence and other materials on record found......d order along with the lower Court's record be sent to the concerned Court for information and necessary action. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 114 ..Category: Anti-Corruption Laws, Criminal Law | Date: 10 Jun, 2014 | Hits: 8
Government of Bangladesh and others Vs. Md. Abdul Karim, 2014, 43 CLC (HCD)
....ntroller of Food, Dinajpur on 24-11-1977. While he was serving as Officer-in-Charge of Fakirgonj Food Godowan (LSD) he was put under suspension on the allegation of misappropriation of the Government goods/commodities of the said Fakirgonj Food Godown worth Taka 21, 61,200.79. A departmental proceed......re, imposed the impugned punishment upon compliance with all the requirements of law. 5. The Administrative Tribunal, after hearing both the parties and on consideration of the materials on record, allowed that A.T. case on the ground only that there was a criminal case pending against the......bunal, Bogra in AT Case No.92 of 2003 allowing the same. 3. The respondent herein, as petitioner, filed the above mentioned AT Case No.92 of 2003 challenging the order of his dismissal from service stating, inter-alia, that he was appointed as Food Inspector under Ministry of Food and..Category: Civil Law, Procedural Law | Date: 9 Jun, 2014 | Hits: 4
Shahin Reza (Md.) Vs. Nasiruddin Howlader and others, 2014, 43 CLC (AD)
.... and findings given by Nazmun Ara Sultana, J. Order of Court This appeal is dismissed by majority decision. Ed. This Case is also Reported in: 67 DLR (AD) (2015) 243 ...... This appeal is dismissed. Limitation Act (IX of 1908); Article 120 Suit Field for Declaration of Title— Plaintiff is not bound to institute a suit for declaration that the records of right of the suit land are wrong. When an invasion on the rights of a person is made on t...... and findings given by Nazmun Ara Sultana, J. Order of Court This appeal is dismissed by majority decision. Ed. This Case is also Reported in: 67 DLR (AD) (2015) 243 ..Category: Limitation Law, Property Law | Date: 5 Jun, 2014 | Hits: 11
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