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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: ......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: ...... 14. However, there shall be no order as to costs. Md. Emdadul Haque Azad, J: I agree. Ed. This Case is also Reported in: ......y Nagor (2nd Floor), Dhaka…………………………………Respondent Judgment September 1, 2014 Result: The question no.(3) formulated for determination is answered in the negative and in favour of ..Category: Fiscal/Taxation Law | Date: 1 Sep, 2014 | Hits: 0
Yunus (Md.) Vs. State & another, 2014, 43 CLC (HCD)
.... 1949." 27. It is noticeable from the present case that the accused-petitioner was not appointed as contractor for one solitary occasion only; rather he was entrusted with handing over possession of the bhaban to the authority by constructing the same within 90 days from the work orde......ime of occurrence (2) Nurul Anowar, the Chairman of Harala Union Parishad, and (3) Alhaj Md. Yunus, Contractor stating inter-alia, that during the period from September, 1994 to June 1995, a piece of land measuring 2 acres was acquired at Gachbaria under the order of the then Minister to construct 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 ......y of the people spent from the public exchequer cannot be misused at the whims and sweet wills of the accused-petitioner and others for their illegal gains and benefits…......(19 Disputed questions of fact cannot be decided invoking the jurisdiction under section 561A of the Code and it ..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: ......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: ....... However, there shall be no order as to cost. Md. Emdadul Haque Azad, J: I agree. Ed. This Case is also Reported in: ................Assessee-Applicant 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 asses..Category: Fiscal/Taxation Law | Date: 24 Jul, 2014 | Hits: 0
Haji Mohammad Ali vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
.... (5) Notwithstanding anything contained in this section the Deputy Commissioner of Taxes may initiate proceedings under section 93 if definite information regarding concealment of income comes to his possession. 11. Despite the aforesaid power of the National Board of Revenue and the DCT concer......) shall be made by such person, in such form containing such particulars, as may be prescribed. 4. Nothing in this section shall apply to any transaction in relation to- a. Any agricultural land, or b. Any non-agricultural land valued at a sum not exceeding one lakh taka, situated out......ant. However, there shall be no order as costs. Md. Emdadul Haque Azad J: I agree. Ed. This Case is also Reported in: ......s. The Commissioner 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. ..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)
....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: ...... However, there shall be no order as to cost. Md. Emdadul Haque Azad, J: I agree. Ed. This Case is also Reported in: ......f goods’ a “deducting authority” to deduct the AIT. In this sense the taxes department treated the consumer of gas, paying on account of gas bill, to be the deducting authority. But question may arise that since the consumer is not paying direct to the gas company, does the liabili..Category: Fiscal/Taxation Law | Date: 23 Jul, 2014 | Hits: 0
....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.
...... (AD) (2015) 64.
......:
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.
The High court Division..
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 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: ...... However, there shall be no order as to cost. Md. Emdadul Haque Azad J.— I agree. Ed. This Case is also Reported in: ......Building, Segunbagicha, Dhaka, Bangladesh…………….....Respondent Judgment July 21, 2014 Result: The Income Tax Reference Application is allowed.The question formulated for determination is answered in the negative and in favour of assesse..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.
......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.
...... Division. Accordingly, the criminal petition for leave to appeal is dismissed.
Ed.
This Case is also Reported in: 67 DLR (AD) (2015) 54.
......e by hanging. However, the High Court Division elaborately discussed the medical evidence which clearly pointed to the victim having been done to death by throttling.
18. With regard to the question of presence of the accused in the house where his wife, the victim died, the High Cour..
Category: Women and Children | Date: 20 Jun, 2014 | Hits: 15
Motiur Rahman and others Vs. Siddika Begum and Others, 2014, 43 CLC (HCD)
....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, title and possession over the same; that the defendant No. 1 resides in Dhaka with her sons and daughters......ed. Code of Civil Procedure (v of 1908); Order XXXIX, rules 1 & 2 read with Section 151, Exclusive Possession— The defendant No. 1 has exclusive possession over the suit land and prima facie shows that she has mutated her name separately and paying regular rent to the g......read with Section 151, Exclusive Possession— The defendant No. 1 has exclusive possession over the suit land and prima facie shows that she has mutated her name separately and paying regular rent to the government. Before disposal of the partition suit finally, it is suffic......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)
....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 ......jail appeal. 23. He, however, refers to the following cases: 1. Watty Ahmed alias Babi Vs. State, reported in 58 DLR 433; 2. Woolmington Vs. Director of Public Prosecutors, All England Law Reports, reported in 1935 AC 462; 3. Nikhil Chandra Haider Vs. The State, reported in ......er 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 ......e informant has not come to support his wife, P.W.1. This behavior of the husband of P.W.1 creates doubts about the parentage of the victim and also the total prosecution case. 66. Now, the question is that P.W.s 2, 11, 12, have stated that they saw the accused to take away the victim, Shu..Category: Criminal Law | Date: 16 Jun, 2014 | Hits: 15
Mohoshin Miah (Md.) Vs. State and another, 2014, 43 CLC (HCD)
....nning of the case has been trying to misdirect the prosecution case in order to non-track the prosecution case. He categorically submits that the 8 notes of Bangladeshi Taka 500 was found in the possession of the accused which he had taken as bribe from Abdus Salam Khokon as part of his stipula......hipur village of Fatulla Police Station had approached the accused two months ago for mutation of his name pursuant to a deed of exchange being No. 6236 dated 24-12-2003 by which he got 0.03 acres of land of RS plot No. 3116 corresponding to SA plot No. 1539 of khatian No. 3759 of mouza Kashipur but......sent to the concerned Court for information and necessary action. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 114 ......revenue for their common ancestral property. Abdus Salam Khokon was never entrusted by his family members for making payment of the revenue of their common ancestral property. The transaction in question had taken place for mutating the name of Abdus Salam Khokon for the specific 0.03 acres of ..Category: Anti-Corruption Laws, Criminal Law | Date: 10 Jun, 2014 | Hits: 8
Khandker Abul Hashem Vs. The Commissioner of Taxes, 2014, 43 CLC (HCD)
....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: ......n 161(2) of the Income Tax Ordinance, 1984. S.H. Md. Nurul Huda Jaigirdar J. - I agree. Ed. This Case is also Reported in: ......lip;......Applicant Vs. The Commissioner of Taxes, Taxes Zone-6, Kakrail, Dhaka-1000……………Respondent Judgment June 9, 2014. Result: The questions (i) formulated for determination answered in the negative i.e. against the Revenue and in ..Category: Fiscal/Taxation Law | Date: 9 Jun, 2014 | Hits: 3
Khandker Abul Hashem Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....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: ......he Income Tax Ordinance, 1984. S.H. Md. Nurul Huda Jaigirdar J. - I agree. Ed. This Case is also Reported in: ......cant Vs. The Commissioner of Taxes, Taxes Zone-6, Kakrail, Dhaka-1000…………………Respondent Judgment June 9, 2014 Result: The question formulated for determination answered in the negative i.e. against the Revenue and in favou..Category: Fiscal/Taxation Law | Date: 9 Jun, 2014 | Hits: 5
Shahin Reza (Md.) Vs. Nasiruddin Howlader and others, 2014, 43 CLC (AD)
....endant Nos. 44-60 as his heirs. That the defendant Nos. 44-60 transferred 5.09 acres, of land out of that 6.05 acres of land to the plaintiff by a registered kabala dated 28-1-1993 and also delivered possession of the said land in favour of the plaintiff and since then the plaintiff has been possess...... 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 the basis of the wrong records...... Ed. This Case is also Reported in: 67 DLR (AD) (2015) 243 ......were obtained collusively by practicing fraud upon the courts. The learned Counsel has argued also that in none of the earlier suits there has been any adjudication as to the title of the property in question and, as such, the decrees passed in those suits will not operate as res-judicata in the pre..Category: Limitation Law, Property Law | Date: 5 Jun, 2014 | Hits: 11
....ngladesh is directed to take necessary steps under section 16(2) of the Income Tax Ordinance, 1984.
S. H. Md. Nurul Huda Jaigirdar J. - I agree.
This Case is also Reported in:
......ngladesh is directed to take necessary steps under section 16(2) of the Income Tax Ordinance, 1984.
S. H. Md. Nurul Huda Jaigirdar J. - I agree.
This Case is also Reported in:
......(2) of the Income Tax Ordinance, 1984.
S. H. Md. Nurul Huda Jaigirdar J. - I agree.
This Case is also Reported in:
......, Rupgonj, Dhaka……Applicant
Vs.
The Commissioner of Taxes, Taxes Zone-1, Dhaka…………Respondent
Judgment
June 4, 2014.
Result:
The questions formulated for determination answered in the affirmative, in favour of the department-resp..
Category: Fiscal/Taxation Law | Date: 4 Jun, 2014 | Hits: 5
Shafiqul Islam Vs. Bangladesh Bank and others, 2014, 43 CLC (HCD)
....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 ......eme Court of Pakistan, even a property which was not liable to be requisitioned under the un-amended provision and on the basis of such exemption an individual constructed a wall and structure on the land, the said property was subsequently requisitioned by the government after withdrawal of su......of the said rules, thus, stand recalled and vacated Communicate this. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 270 ......the Respondent No. 5 (In Writ Petition No. 10472 of 2012) Writ Petition Nos. 9158, 10472 of 2012. & Writ Petition No. 10093 of 2013. Judgment Sheikh Hassan Arif J.— Since the questions of law and facts involved in the aforesaid three writ petitions are almost same, they have..Category: Banking Law, Company Law | Date: 1 Jun, 2014 | Hits: 11
....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
......he application filed under Order VII, rule ll(d) of the Code of Civil Procedure for rejection of plaint.
2. It is stated that the petitioner No.1, ECOM Agro Industrial Corp. Ltd. based in Switzerland and is an international supplier of raw cotton and the Petitioner No. 2, ECOM Agro industrial A...... vacated.
Ed.
This Case is also Reported in: 15 BLC (HCD) (2010) 330
......ommencing arbitration and also text book of Russel on Arbitration and also scope of the Arbitration Act, 1996. Learned Advocate referred text book of Russel on Arbitration, Part 1 of 1996 Act. On the question of after filing of written statement application for rejection of plaint can be filed or no..
Category: Arbitration Law, Civil Law, Procedural Law | Date: 28 May, 2014 | Hits: 7
Asad Ali (Md.) and another Vs. Golam Sarwar and others, 2014, 43 CLC (AD)
....t party against the second party of that sole decree for permanent injunction and in that suit both the parties categorically admitted about the sole decree and also about their right, title and possession according to that sole decree since passing of that sole decree. The learned Counsel......is allowed. Section 24 of the Non-Agricultural Tenancy Act does not say about the right of pre-emption of co-sharers of a holding but it says about the right of pre-emption of the sharers of the land. "Land" means land. 'Land' does not mean 'holding' or 'tenancy......6 DLR (AD) (2014) 315. ......tion between land and holding…………………………….........................(15) In a proceeding under section 24 of the Act the question of co-sharership in the holding or tenancy is immaterial, however, the question of co-share..Category: Tenancy Law | Date: 28 May, 2014 | Hits: 22
....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.
......tition is dismissed.
Ed.
This Case is also Reported in: 67 DLR (AD) (2015) 127.
......Appellate Tribunal, Dhaka in Administrative Appellate Tribunal Appeal No.201 of 2005).
Judgment
Md. Abdul Wahhab Miah J. - In this petition for leave to appeal, the petitioner has called in question the decision dated the 12th day of November, 2009 given by the Administrative Appellate Tri..
Category: Administrative Law | Date: 25 May, 2014 | Hits: 9
Amena Meher Vs. Md. Abdul Kader and others, 2014, 43 CLC (HCD)
....roceeding claiming himself to be a co-sharer and a continuous owner of the disputed holding. The appellant claimed that he having purchased the disputed land on 23-8-2011 from Jamila Khatun was given possession thereof and he having been in exclusive possession got the same mutated in his favour. Du......Civil Rule No. 296 (fin) of 2013. Judgment Nozrul Islam Chowdhury J.— In a pre-emption proceeding under Mohammadan Law, the appellant is the pre-emptee who purchased the disputed land from one Jamila Khatun by a registered kabala dated 23-8-2011 bearing registration No.4146 and ......e is also Reported in: 67 DLR (HCD) (2015) 61 ......ential element as to whether the property involved therein can be protected and preserved without appointing of a receiver or not, in other words, the learned Joint District judge totally ignored the question of protection and preservation of the subject matter involved in the application ..Category: Civil Law, Procedural Law | Date: 19 May, 2014 | Hits: 3
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