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Enamul Hoque Chowdhury Vs. Deputy Commissioner of Taxes, 2014, 43 CLC (HCD)
....3 along with the notice under section 130 of the Income Tax Ordinance 1984 is required to be made. Such representation having been not responded the Assessee-writ-petitioner served a notice demanding justice upon the DCT concern and preferred the instant writ petitions and obtained the rule Nisi as ......which having been engaged in the shipping agency business and the business of recruiting crews, workers, officers and engineers in the ocean going vessel derived its income from the said business and accordingly a regular income tax payee under the TIN. 376-200-0852 of the Company Circle-52, Taxes Z......Court High Court Division (Special Original Jurisdiction) Present: AFM Abdur Rahman J Md. Emdadul Haque Azad J Enamul Hoque Chowdhury, son of Abdul Hoque Chowdhury Director Hoque & sons Limited, Rumana Hoque Tower, 1267/A, Goshaildanga, Dist-Chittagong…&hell......ear 2006-2007. A bank loan is not an income chargeable to tax this has been decided in the case of Shahella Chowdhury Vs. The National Board of Revenue reported in 59 DLR 213 In the aforesaid view of law, reopening of the case of the petitioner for the assessment year 1999-2000 under section 93 for ..Category: Fiscal/Taxation Law | Date: 14 Sep, 2014 | Hits: 0
Abul Bashar Chowkidar Vs. Abdul Mannan @ Khademul Islam and others, 2014, 43 CLC (AD)
....ence is found against him/her/them. With the above observations, this criminal petition for leave to appeal is disposed of. Ed. This Case is also Reported in: 66 DLR (AD) (2014) 286. ......ence is found against him/her/them. With the above observations, this criminal petition for leave to appeal is disposed of. Ed. This Case is also Reported in: 66 DLR (AD) (2014) 286. ........Petitioner Vs. Abdul Mannan @ Khademul Islam and others…………… Respondents Judgment September 11, 2014. Result: The petition for leave to appeal is disposed of. Code of Criminal Procedure (V of 1898); Section 173(1) & 173(3B) ......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)
....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: ......eing the supplier of electrical goods to the Asugonj Monohordi High Voltage Loop Line Project, received commission money which was AIT deducted amount and the same was certified by the said authority accordingly. The said document was submitted to the DCT concern who deliberately abstained from cons...... Court Division (Special Original Jurisdiction) Present: AFM Abdur Rahman J Md. Emdadul Haque Azad J Hosaf International Limited, represented by its Chairman and Manaig Director: Moazzam Hossain, 9 Mohakhali C/A, Dhaka, Bangladesh............................Assessee-Applica......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
....sentatives, as the case may be, within 6(six) months from the date of receipt of a copy of the judgment.
Ed.
This Case is also Reported in: 66 DLR (AD) (2014) 274.
......sentatives, as the case may be, within 6(six) months from the date of receipt of a copy of the judgment.
Ed.
This Case is also Reported in: 66 DLR (AD) (2014) 274.
......rifun Nessa and others………………Respondents
Judgment
September 9, 2014.
Result:
The appeal is disposed of.
Leasing out the disputed land to the respondents or their legal representatives at present market price subject to proof of their ...... 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)
....sment year 2008-2009 of the Assessee-applicant company bank. However, there shall be no order as to cost. Md. Emdadul Haque Azad, J: I agree. Ed. This Case is also Reported in: ......ions. 4. It has been further stated that the Taxes Appellate Tribunal correctly considered the question as to the entitlement of the Assessee-applicant to the 10% of the Head Office expenses and accordingly it set aside the disallowed portion of the amount as made by the DCT concern. That being......dadul Haque Azad J Bank Al-Falah Limited, 168, Gulshan Avenue, Gulshan-2, Dhaka.................Assessee-Applicant Vs. The Commissioner of Taxes, Large Tax Payers Unit, Second Twelve-storied Building, Segunbagicha, Dhaka.……………….....Respondent......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)
....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: ......sort to the provision of section 83(2) of the Ordinance for passing the assessment order, within thirty days from the conclusion of hearing in his personal time and in the absence of the assessee and accordingly the DCT concerned may make his assessment order. But the legislature has rendered a prot......1. Whether on the facts and in the circumstances of the case in the absence of any finding that the applicant has not followed a regular method of accounting its income could be computed by resorting to estimate or in any manner or basis other than in accordance with the method of accounting regular......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
....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.
......Director of Asian Development Bank, CIDA. In 2004, respondent No.1 sat for the examination of the Public Service Commission under the President's quota of 10 (ten) percent and stood first. He was accordingly promoted to the post of Assistant Professor and posted at Government Haraganga College, ......Kabir and another.................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 ta...... 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)
....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: ......r section 82BB of the Income Tax Ordinance 1984 disclosing her income at an amount of Tk. 4,07,800.00. The said return was duly accepted by the DCT concern which issued receipt of such submission and accordingly the tax liability of the Assessee-writ-petitioner became deemed finalized for the assess...... 1984 and not otherwise...........(5) The amendment made through Finance Act 2011 shall not be applicable on assessment year 2011-2012 and as such all the previous decision made by this court as to non-applicability of provision of section 93 against the deemed finalization of tax liability sha......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.
...... 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.
......rom the suit property by administrative order
The suit is filed by plaintiffs not by the defendants. The suit may be dismissed or may be decreed which cannot in any way prompt the defendant to evict the plaintiffs or dismantle the property taking recourse to force. When law is there, until......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)
....answered 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: ......IT), from the bills it paid to the sub-contractor the addition of the total billed amount with the income of the assessee-applicant under section 30A of the Income Ordinance 1984 was quite lawful and accordingly the instant questions formulated in the Income Tax Reference Application is not required......e rule 28 of the Income Tax Ordinance 1984. (iii) Whether the Appellate Tribunal lawful vacated the C.T.(A) order regarding deleting the sub-contract disallowances of Tk. 13,42,500/- and also restored the DCT’s unlawful assessment order without any legal basis. The Income Tax Ordinan......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)
....ing 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 tax payer of the country.…… (7), (8), (9) & (10) Cases Referre......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: ......eptember 1, 2014 Result: The question no.(3) formulated for determination is answered in the negative and in favour of assessee. The question Nos. 1, 2 and 4 are not required to be answered. Questions formulated for determination: 1. In the circumstances and ......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)
....ction 561A of the Code of Criminal Procedure can be invoked at any stage of the case even after conclusion of trial if it is necessary to prevent the abuse of the Court or otherwise to secure ends of justice…(16) Contractor as an Agent from Any Department Of The Government is also a......the Bhaban was estimated at a cost of Taka 91, 79,683 and the same was approved by the Superintendent ' Engineer on 3-1-1995. In order to construct the aforesaid Bhaban, a tender was invited, and accordingly, 6(six) firms participated in the tender. M/s Yunus and Brothers stood as the lowes...... Vs. State & another…………………..Opposite-Parties Judgment August 13, 2014 Result: The Rule is discharged. Case Referred to- State Vs. Iqbal Hossain, 48 DLR (AD) 100; Khurshid Alam Vs. Azizur Rahman, 9 BLC (AD) 241; ......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)
....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: ...... of law which will be dealt with in comprehensive manner while the Income Tax Reference Application No. 292 of 2008 and Income Tax Reference Application No. 187 of 2013 involved separate question and accordingly the same will be dealt with separately. 3. Income Tax Reference Application No.453 ...... assessee. The Income Tax Ordinance, 1984 (Ordinance No. XXXVI of 1984) Section 29(viii) Under section 29(viii) of the Income Tax Ordinance 1984, any amount paid by an assessee company to its employee and styled as entertainment allowances are admissible as deduction in the computatio......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)
.... the DCT Concern; “We have heard both sides and gone through the records. We have also examined the issues. Considering overall facts & circumstances of the case, Tribunal, for ends of justice take the position that the before making such assessments the appellant should get a chance ......essment of a firm or association of persons, or a new assessment of a firm or association of persons is ordered to be made, the Appellate Tribunal may direct the Deputy Commissioner of Taxes to amend accordingly any assessment made on any partner of the firm or any member of the association. 4....... also Reported in: ......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)
.... 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. ......udgment and order of the High Court Division. He submitted that there were serious contradictions between the First Information Report lodged by the victim herself and her evidence given in Court and accordingly the High Court Division disbelieving the evidence of the witnesses rightly found that th......may disbelieve evidence of the witness. Because the case is one of no evidence………………............ (10) Lawyers Involved: Biswajit Deb Nath, Deputy Attorney-General, instructed by Sufia Khatun, Advocate-on-Record—For the Petitioner. Md Khu......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)
....d of Revenue, praying for either adjustment of those amount with the future gas bill or to refund the same. That prayer being 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......m the gas bills. The National Board of Revenue is not bound to give any reply, as per income tax law, as against the demand of justice notice issued by the learned advocate of the writ-petitioner and accordingly the instant rule nisi is required to be discharged. 4. The learned Advocate Ms. Nas......Court High Court Division (Special Original Jurisdiction) Present: AFM Abdur Rahman J Md. Emdadul Haque Azad J J.S.M. Glass Industries Limited, represented by its Director, Dilkusha Centre, 28, Dilkusha (18th floor) Suit No-1803, Dhaka-1000………&hel......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
Tapan Kumar Mondal Vs. Bangladesh and others, 2014, 43 CLC (HCD)
....ties to number of candidates with any physical handicraft disability or whether the respondents have already sufficient numbers as per the quota for the same post or not. We, therefore, consider that justice would be met if the respondent No.3, Director General, Directorate of Primary Education, Mir......ent and order. The office is directed to communicate the judgment and order to the relevant persons immediately. J.B.M.Hassan J. - I agree. This Case is also Reported in: ......llip;……………………..Respondents Judgment July 23, 2014 Result: The Rule is disposed of. Whether the petitioner was eligible to be appointed as the Headmaster in any special quota or not It is difficult to take any decis...... Dhaka-1216 (respondent No.3) under Memo No.প্রাশিঅ/০১/নিয়োগ/প্রশিনি/২০১২/১৪ and why their failure to comply should not be declared to be without lawful authority and of no legal effect and/or why such other or further order or orders should not ..Category: Employment/Service Law | Date: 23 Jul, 2014 | Hits: 36
....sp;
Ed.
This Case is also Reported in: 20 BLC (AD) (2015) 64.
......sp;
Ed.
This Case is also Reported in: 20 BLC (AD) (2015) 64.
......
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 be resolved in the writ jurisdiction.
......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)
....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 method of accounting and complied with the provision of section 35(3) of the Income Tax Ordinance 1984 and as business expediency followed the instructions and circular of Bangladesh Bank and acted accordingly. The Income Tax Ordinance, 1984 (Ordinance No. XXXVI of 1984); Section 17 ...... Court High Court Division (Special 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 ………………&hellip......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)
.... 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 ......n District Branch of Bangladesh Muktijodhya Welfare Club, came up with this writ petition seeking direction against the respondents not to interfere with his business comprising of Nipun Khela which, according to him, includes 1-10, 1-8, Charchari, Dice, Howji and also cultural programs at Noagaon B......ection 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 or something of value for a chance to win a prize is gambling. b) the Nupun Khela including 1-10, 1-8, Dice and Howji are varied f......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
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