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Haji Mohammad Ali vs. Commissioner of Taxes, 2014, 43 CLC (HCD)

.... submitted its income tax return for the assessment year 2004-2005 and 2005-2006 under the provision of Self Assessment Scheme as provided in section 83A of the Income Tax Ordinance 1984 disclosing a total income at an amount of Tk. 12,76,450.00 for the assessment year 2004-2005 and Tk. 12,86,935.00......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: ......ng 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 outside the jurisdiction of any city corporation, pourashava or cantonment board or to any document relating to ..

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. ......f abduction and rape in her deposition before the Court. The trial Court upon assessment of the evidence convicted and sentenced the respondent along with others, although the trial took place in the absence of all the accused persons. 13. However, in view of the fact that the accused responden...... 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)

....the rates laid down in the Schedule below: Provided that the tax to be deducted [or collected] at the time of making payment shall be according to the rates applicable appropriate to the slab of total payments in case the payments are made in part in any financial year: Provided further th......tax executive in order to make easy the matter and to clarify the status of the deducting authority to the executives and as such the same does not required to be gazette notified and as such even in absence of which, the said notification has the force of law. Therefore nothing illegality was commi......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

Tapan Kumar Mondal Vs. Bangladesh and others, 2014, 43 CLC (HCD)

....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:   ......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:   ......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:   ..

Category: Employment/Service Law | Date: 23 Jul, 2014 | Hits: 36

Secretary, Ministry of Finance, Internal Resources Division and others Vs. Sherajul Islam, 2014, 43 CLC (AD)

....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.           ......t 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 exercised writ jurisdiction without considering this aspe..

Category: Constitutional Law, Fiscal/Taxation Law | Date: 22 Jul, 2014 | Hits: 6

Union Capital Limited Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)

....provided in section 17 of the Income Tax Ordinance 1984 that any deemed income accrues or arises or is deemed to accrue or arise to any tax payer in Bangladesh during a year, shall be included in the total income of the assessee. But whether a deemed income, from a bad debt of a financial institutio......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)

.... in an enclosure which the Stewards controlling such race have, with the sanction of the Government, set apart for the purpose, and (c) (i) with a licensed bookmaker, or (ii) by means of a totalisator as defined in section 14 of the Amusement Tax Act, 1922. but does not include a lo...... 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 ......be played by members of general public or to keep any common gaming-house for such games. The lease agreement seeking to authorize illegal acts is itself illegal and the Welfare Club has exceeded its jurisdiction in executing the agreement. The agreement being illegal on the face of it the petitione..

Category: Others | Date: 28 Jun, 2014 | Hits: 91

Mahabur Sheikh alias Mahabur Vs. State, represented by the Deputy Commissioner, Narail, 2014, 43 CLC (HCD)

....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 for long time was considered to be confirmatory and incriminating circumstances, but failed to consider that the petitioner voluntar­ily surrendered before the Court and that mere absence for time being may not be the basis of conviction and, as such, the impugned judgment and or......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     ......session over the same; that the defen­dant No. 1 resides in Dhaka with her sons and daughters; that the defendant Nos. 29-33 are hold­ers of land contiguous to the scheduled land; that due to absence of the defendant No. 1, the defen­dant Nos. 29-33 have become greedy to grab the schedul......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)

....hood of the child. In fact none of the prosecution witnesses stated that the accused is the father and the prostitute girl is the mother of the victim. 65. So, the parentage of the child remains totally unclear. If P.W.1 is not the mother of the victim, the prosecution case falls through. Unfor......e calling away of the deceased by the appellants from the house of the deceased, after which the deceased was not found till his dead body was recovered in the sugarcane field on the next day. In the absence of any other reasonable explanation as to the safe departure of the deceased from the compan......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

Mohoshin Miah (Md.) Vs. State and another, 2014, 43 CLC (HCD)

....ch, the whole act of trap has become illegal and on the basis of the said illegal trap there cannot be any legal case against the convict appellant. 8. The learned Advocate next submits that the total prosecution case is based on some wrong notion. The accused at the relevant time has been serv......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   ......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)

....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: ......cted on definite information in view of the non-obstante clause in section 83A(2) of the Ordinance. Under sub-section (2) of section 83A only the National Board of Revenue (the NBR, in short) had the jurisdiction to select 20% of the returns and sent such returns to the DCT for the purpose of audit ..

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:   ......nformation in view of the non-obstante  clause in  section 83A(2) of the Ordinance. Under sub-section (2) of  section 83A only the National Board of Revenue (the NBR, in short) had the jurisdiction to select 20% of the returns and sent such returns to the  DCT for the purpose of ..

Category: Fiscal/Taxation Law | Date: 9 Jun, 2014 | Hits: 5

Shahin Reza (Md.) Vs. Nasiruddin Howlader and others, 2014, 43 CLC (AD)

....ondent Nos. 3 to 22 has made submissions supporting the impugned judgment and order of the High Court Division. The learned Counsel has made argument to the effect that in this suit the plaintiff has totally failed to prove his right, title and possession in the suit land and in the circumstances th......So, from this sale certificate the Exhibit-6 it appears that the suit land was sold in auction and Shashi Kumar Singh purchased the same. It has been argued from the side of the plaintiff that in the absence of sale proclamation and writ of delivery of possession this sale certificate-the Exhibit-6 ......not acceptable at all. The learned Counsel has argued also that the decisions of the courts of facts being founded on concurrent findings of fact the High Court Division in exercise of its revisional jurisdiction under section 115(1) of the Code of Civil Procedure committed illegality in setting asi..

Category: Limitation Law, Property Law | Date: 5 Jun, 2014 | Hits: 11

I.M. Reazul Hasan Vs. Commissioner of Taxes Vs. The Commissioner of Taxes, Taxes Zone-1, Dhaka, 2014, 43 CLC (HCD)

....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:   ......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:   ..

Category: Fiscal/Taxation Law | Date: 4 Jun, 2014 | Hits: 5

Shafiqul Islam Vs. Bangladesh Bank and others, 2014, 43 CLC (HCD)

....uticals Limited and Russel Lodge Holding Limited (hereinafter called "Mystic" and "Russel Lodge"). In Mystic the petitioner was the holder of 3,000 (three thousands) shares out of total 9,000 (nine thousands) shares and in Russel Lodge he held 500 (five hundred) shares out of tot......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 ......to section 5 GaGa and, as such, after the said amendment, the petitioner has got no case to argue before this Court. In support of his submis­sions, Mr. Zubair refers to three decisions of Indian jurisdiction, namely Pannirselvam Vs. Veeriah Vandayar AIR (1931) Mad-83, Balma-kund Vs. Pirthiraj G..

Category: Banking Law, Company Law | Date: 1 Jun, 2014 | Hits: 11

ECOM Agroindustrial Corporation Ltd. & another Vs. Mosharaf Composite Textile Mills Ltd, 2014, 43 CLC (HCD)

....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   ...... and decide mat­ter under the instant suit as it is beyond its juris­diction and as the arbitration tribunal of the Inter­national Cotton Association has sole and exclu­sive power and jurisdiction to resolve any dispute under the contract, but the learned Joint District Judge, 1st Co..

Category: Arbitration Law, Civil Law, Procedural Law | Date: 28 May, 2014 | Hits: 7

Elahi Box Sardar (Md.) Vs. Government of Bangladesh repre¬sented by Ministry of Communication and others, 2014, 43 CLC (AD)

....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.   ......tant Engineer and there was no approval of the Ministry of Finance, the offer letter issued on the basis of the recruitment notice No. 2/1984 by the Railway Recruitment Bureau, was illegal and beyond jurisdiction. In Case No. 65 of 1995 (before the same Administrative Tribunal), the Audit Adhidaptor..

Category: Administrative Law | Date: 25 May, 2014 | Hits: 9

Amena Meher Vs. Md. Abdul Kader and others, 2014, 43 CLC (HCD)

....cial mind to the essential 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 t....... 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)

....elationship, but they stated about solemnization before registration. But this part of their statements are beyond the plaint. 48. On the other hand, the defendant himself and other DW's are totally silent about the pre­marital relationship. However defendant stated that he was not the ....... 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