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Peoples Insurance Company Limited Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....plicant Vs. The Commissioner of Taxes, Dhaka.…………………..Respondent Judgment July 24, 2014 Result: The questions formulated for determination are answered in the negative and in favour of assessee. The Income ...... 9. The learned Advocate Mr. Golam Arshed, represented the Assessee-applicant, while the learned Assistant Attorney General Ms. Nasrin Parvin Shefali, argued on behalf of the Taxes Department at the time of hearing of the Income Tax Reference Applications. 10. The learned Advocate Mr. Golam Ar......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: ......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: ..Category: Fiscal/Taxation Law | Date: 24 Jul, 2014 | Hits: 0
Haji Mohammad Ali vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....issioner of Taxes, Taxes Zone-02……………………..Respondent Judgment July 23, 2014 & July 24, 2014 Result: The questions formulated for determination are answered in the negative and in favour of assessee. Questions f......ng and selling the delivering order of sugar and other consumer item for which the purchaser of due from the Assessee-applicant deposited money in the bank account of the Assessee-applicant which was time flight to the concern industrial enterprise who delivers the consumer item to the purchaser and......his Ordinance or the Income-tax Act, 1922 (XI of 1922), or the Gift-tax Act, 1963 (XIV of 1963), shall be a charge on the property so transferred and all the provisions of Chapter XVI shall apply for recovery of such tax. 3. The application for a certificate under sub-section (1) shall be made ......e answered in negative and in favour of the Assessee-applicant. However, there shall be no order as costs. Md. Emdadul Haque Azad J: I agree. Ed. This Case is also Reported in: ..Category: Fiscal/Taxation Law | Date: 24 Jul, 2014 | Hits: 0
J.S.M. Glass Industries Limited Vs. Deputy Commissioner of Taxes, 2014, 43 CLC (HCD)
....dustries Limited, represented by its Director, Dilkusha Centre, 28, Dilkusha (18th floor) Suit No-1803, Dhaka-1000…………………Petitioner. Vs. 1. National Board of Revenue, represented by its Chairman, Revenue Bhaban, Segunbagicha, Dhaka-1000. ......goods or execution of contract or sub-contract or for services rendered, to any such person or class of persons as may be prescribed, the person responsible for making the payment shall, at the time of making such payment deduct tax on the amount so payable at such rate as may be prescribed. ......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: ......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: ..Category: Fiscal/Taxation Law | Date: 23 Jul, 2014 | Hits: 0
Union Capital Limited Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....cial Original Jurisdiction) Present: AFM Abdur Rahman J Md. Emdadul Haque Azad J Union Capital Limited, represented by its Managing Director & CEO Mr. Md. Akter Hossain Sannamat ………………………………&...... question to be decided by this court in this matter. A bad debt becomes irrecoverable, so long it is recovered by way of legal process and therefore a debt when becomes irrecoverable at any point of time, any deemed interest income from that irrecoverable source, meaning non-existent source, cannot......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: ......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: ..Category: Fiscal/Taxation Law | Date: 21 Jul, 2014 | Hits: 3
Md. Jafar Ullah Vs. Bangladesh, 2014, 43 CLC (HCD)
....Md. Badruzzaman J Md. Jafar Ullah...................Petitioner Vs. The People’s Republic of Bangladesh represented by the Secretary, Ministry of Home Affairs, Bangladesh Secretariat, Dhaka and others................Respondents Judgment June 18, 2014. Result: ......3. Further case of the petitioner is that the agreement gives him lawful authority to conduct his business of those games in the specified premises of the Club initially for five years renewable from time to time. His business is absolutely lawful and the law enforcing agencies have no right to dist...... given is hereby vacated. Communicate copies of this judgment to the respondents at once. Md. Badruzzaman J.- I agree. Ed.66 This Case is also Reported in: DLR (2014) (HCD) 380 ...... given is hereby vacated. Communicate copies of this judgment to the respondents at once. Md. Badruzzaman J.- I agree. Ed.66 This Case is also Reported in: DLR (2014) (HCD) 380 ..Category: Others | Date: 28 Jun, 2014 | Hits: 91
....ision 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.
......ned Advocate appearing on behalf of the petitioner submitted that out of 7 witnesses none supported the prosecution case that the petitioner killed his wife and even they did not say that at the time of occurrence petitioner was present in the place of occurrence but the High Court Di......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.
......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)
....tay granted earlier by this court is vacated. Ed. This Case is also Reported in: 68 DLR (HCD) (2016) 179 ......m over the suit land; that the defendants-respondents-petitioners and the heirs of Tabarok Hossain are possessing the entire 44 decimals of the land constructing building/shops thereon since the time of their predecessors with the knowledge of the defendant No. 1 and all others openly and freel......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 ......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)
....cords with a copy of this judgment to the concerned Court at once. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 161 ......s many as 15 witnesses in this case. 11. After close of the recording of evidence of the prosecution witnesses, the accused was examined under section 342 of the Code of Criminal Procedure. This time also he repeated his innocence but did not adduce any DW. 12. The defence case as it appea......tted that police arrested his two sons. Police arrested the accused from his house. On the following day of the occurrence, police arrested the accused at 10-00 am. He also stated that at the time of recovery of the dead body more or less 30 persons were present there. The inquest held at the place ......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)
.... 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 ...... did not take any step for which the accused persons being emboldened with his conduct misappropriated huge amount of money and that though he had been performing as Managing Director for a long time, he did not take any accounts, rather he had suppressed the misappropriation and thereby, ......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 ......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)
.... concerned Court for information and necessary action. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 114 ......e work. 3. Under the above circumstances Abdus Salam Khokon making a written complaint narrating the above facts to the District Officer, DUDAC, Narayanganj wanted to nab the accused at the time of transaction of the said bribe and accordingly the allegation was registered as FIR No. 3 of ...... the pocket of the trouser of the accused. They also found the similarity between the recovered money and the inventory list and after the arrest of the accused there was a photo sessions of the recovery. The money was seized and Benzir Ahmed himself prepared the seizure list. He proved hi......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
Khandker Abul Hashem Vs. The Commissioner of Taxes, 2014, 43 CLC (HCD)
....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: ......so that the assesses may give return under self assessment scheme and the procedure of assessment was also simplified for avoiding harassment by the officials of Income Tax Department and at the same time less men power is needed for the Department and accordingly sub-section (1) of the above sectio......e Court of Bangladesh 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: ......e Court of Bangladesh 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: 9 Jun, 2014 | Hits: 3
Khandker Abul Hashem Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
.... 161(2) of the Income Tax Ordinance, 1984. S.H. Md. Nurul Huda Jaigirdar J. - I agree. Ed. This Case is also Reported in: ......so that the assesses may give return under self assessment scheme and the procedure of assessment was also simplified for avoiding harassment by the officials of Income Tax Department and at the same time less men power is needed for the Department and accordingly sub-section (1) of the above ......angladesh 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: ......angladesh 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: 9 Jun, 2014 | Hits: 5
Shahin Reza (Md.) Vs. Nasiruddin Howlader and others, 2014, 43 CLC (AD)
....un 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 ......of a person is made on the basis of the wrong records of right he can file a suit for declaration of title and that suit, if brought within 6 years from the date of such invasion, is well within time. The argument that this suit being filed within 6 years from the date of alleged threatened inv......quent purchases from the heirs of Burundi Hawlader acquired valid title in the suit land. 46. Admittedly, the plaintiff filed the suit for declaration of title simpliciter without any prayer for recovery of possession. Had the plaintiff not in possession of 5.05 acres of land as contained in Ex...... 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
Shafiqul Islam Vs. Bangladesh Bank and others, 2014, 43 CLC (HCD)
..... Bangladesh Bank and others............Respondents Judgment June 1, 2014. Result: All the Rules are discharged. Bank Company Act (XIV of 1991) Section 5 GaGa Declaratory and Clarificatory Amendment—"Defaulter-Borrower" Substantive right o...... No. 9249 of 2010, whereupon the High Court Division issued Rule and stayed further proceedings of the said execution case. According to the petitioner, the said judgment-debtors have in the meantime paid the entire decreetal money, however, without interests. 6. As against the afores......stay granted earlier by this Court at the time of issuance of the said rules, thus, stand recalled and vacated Communicate this. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 270 ......stay granted earlier by this Court at the time of issuance of the said rules, thus, stand recalled and vacated Communicate this. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 270 ..Category: Banking Law, Company Law | Date: 1 Jun, 2014 | Hits: 11
....0) 330
...... of.
Arbitrators have no Jurisdiction over the Court but Court has Jurisdiction over the Arbitration—
The decisions of the arbitration is subject to review by the Court, either at the time of mistake of some rules of the Court or on the application of any of the parties. There were a......hrough arbitration expeditiously.
The order of injunction granted earlier by the trial Court is hereby vacated.
Ed.
This Case is also Reported in: 15 BLC (HCD) (2010) 330
......hrough arbitration expeditiously.
The order of injunction granted earlier by the trial Court is hereby vacated.
Ed.
This Case is also Reported in: 15 BLC (HCD) (2010) 330
..
Category: Arbitration Law, Civil Law, Procedural Law | Date: 28 May, 2014 | Hits: 7
....asan Foez Siddique J
AHM Shamsuddin Choudhury J
Elahi Box Sardar (Md.).........................Petitioner
Vs.
Government of Bangladesh represented by Ministry
of Communication and others………........Respondents
Judgment &nb......sion of the Ministry of Finance is empowered to change the pay scale which has also been reflected in serial No.14 of the list given in the Delegation of Financial Power, 1983. Since, at the relevant time, there was no provision to give direct appointment in the post of senior Sub-Assistant Engineer......trative Appellate Tribunal, but for other grounds discussed above. Accordingly, the petition is dismissed.
Ed.
This Case is also Reported in: 67 DLR (AD) (2015) 127.
......trative Appellate Tribunal, but for other grounds discussed above. Accordingly, the petition is dismissed.
Ed.
This Case is also Reported in: 67 DLR (AD) (2015) 127.
..
Category: Administrative Law | Date: 25 May, 2014 | Hits: 9
Amena Meher Vs. Md. Abdul Kader and others, 2014, 43 CLC (HCD)
....the Joint District Judge, 2nd Court, Pabna for compliance. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 61 ......edure praying for appointment of a receiver in respect of the litchi bagan situated over the disputed land, claiming that the litchis are almost ripe and it has got a short and limited period of time for plucking the fruits. It was also stated in the application by the appellant that over ....... The office is directed to communicate this order to the Joint District Judge, 2nd Court, Pabna for compliance. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 61 ....... The office is directed to communicate this order to the Joint District Judge, 2nd Court, Pabna for compliance. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 61 ..Category: Civil Law, Procedural Law | Date: 19 May, 2014 | Hits: 3
Beautiful Bibi Vs. Md. Sydur Rahman, 2014, 43 CLC (HCD)
....in CR No. 4049 of 2012 is discharged. The Rule issued in CR 4153 of 2012 is made absolute. DNA Test accepted worldwide as a reliable scientific method for various purposes including determination of parentage The DNA report contains the analysis of data of the child and also of both p......born only after 3(three) months of the marriage. This fact resulted in a suspicion about the pre-marital pregnancy of the plaintiff. Ultimately he divorced her on 23-4-2007 in a local salish. At that time he paid the entire dower and also the maintenance of the plaintiff for the period of iddat. ....... The photocopies of the said deposition and the Exhibits X, X (1) and X (2) attested by the Bench officer shall be retained. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 1 ....... The photocopies of the said deposition and the Exhibits X, X (1) and X (2) attested by the Bench officer shall be retained. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 1 ..Category: Women and Children | Date: 19 May, 2014 | Hits: 29
.... 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:
......ely and exclusively for religious and charitable purposes to be held under the Trust or other legal obligation; that the DCT elaborately discussed the source of income derived by BRAC and at the same time discussed the implication and interpretation of law and came to a conclusion that the assessee-...... Court of Bangladesh, is to take necessary 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:
...... Court of Bangladesh, is to take necessary 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: 14 May, 2014 | Hits: 9
State and another Vs. Abdul Kader @ Mobile Kader and others, 2014, 43 CLC (AD)
.... the Penal Code and he be released from Jail at once, if not wanted, in connection with any other case. Ed. This Case is also Reported in: 67 DLR (AD) (2015) 6. ......o or more persons have conspired together to commit an offence or an actionable wrong, anything said, done or written by any one of such persons in reference to their common intention, after the time when such intention was first entertained by any one of them, is a relevant fact as against eac...... under sections 302/120B of the Penal Code and he be released from Jail at once, if not wanted, in connection with any other case. Ed. This Case is also Reported in: 67 DLR (AD) (2015) 6. ......stated that P.W. 3 made GD Entry No.732 dated 16th March, 2002, against accused Abdul Quader with Shreenagar Police Station. He further stated that he had shown arrested of accused Abdul Quader, in a arms case and took him on remand on 7th September, 2002. These three vital witnesses disclosed ..Category: Criminal Law | Date: 14 May, 2014 | Hits: 16
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