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Bangladesh Rural Advancement Committee (BRAC) VS. The Commissioner of Taxes, 2014, 43 CLC (HCD)
.... Bangladesh is directed 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: ......be tax-exempt, but income of the Applicant from any other source would be taxable income. (ii) Whether, in the facts and circumstances of the case, the Tribunal was justified in not deleting the amounts of Tk. 7,70,85,512/- from the interest earned on FDRs of funds generated from the Micro-Cred...... Bangladesh is directed 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: 12 May, 2014 | Hits: 5
Bangladesh Rural Advancement Committee (BRAC) Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....ngladesh is directed to take necessary steps under section 161(2) of the Income Tax Ordinance, 1984. S. H. Md. Nurul Huda Jaigirdar J.- I agree. This Case is also Reported in: ......be tax-exempt, but income of the Applicant from any other source would be taxable income. (ii) Whether, in the facts and circumstances of the case, the Tribunal was justified in not deleting the amounts of Tk. 7,70,85,512/- from the interest earned on FDRs of funds generated from the Micro-Cred......ngladesh is directed to take necessary steps under section 161(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: 12 May, 2014 | Hits: 5
Md. Abul Bashar Vs. Government of Bangladesh, 2014, 43 CLC (HCD)
....mproper grounds.” In our country the abuse sometimes turns so nakedly arbitrary and desperately defiant of settled norms of discharging public duties that they bring reflection to bear upon the whole administration. It often so happens that executive apparatus are set on motion on a DO letter ......e used arbitrarily or on considerations extraneous to the scheme and purpose of law. 17. Put differently, exercising of public power for any purpose other than what is contemplated in law is tantamount to acting beyond the limit of law i.e. ultra vires as it is technically called. If we not so ......ture, as many of them often do, from the basic requirement of law while discharging their duties rather than waiting for judicial cure from case to case at the cost of poor litigants, time and public money. 16. Viewed in the light, we feel called to restate as far as possible in lay terms some ..Category: Administrative Law, Constitutional Law | Date: 4 May, 2014 | Hits: 5
Ayub Hossain Khan (Md.) Vs. Bangladesh and others, 2014, 43 CLC (AD)
....the learned Advocate and his client resorted to clear fraud upon the Court for which they deserve to be reprimanded. Ed. This Case is also Reported in: 66 DLR (AD) (2014) 215. ......ng procedural expectations the Court will decide whether the decision is procedurally fair, (3) the Court must itself decide whether frustration of an individual's expectation was so unfair as to amount to an abuse of power. 100. The Court of Appeal thus emphasised that once the legitimacy ......our, the district administration, Pabna, has consistently renewed the tenure on the lessee's application who has been paying rents in advance. The swearing respondent invested substantial sums of money for repairing and refurbishing the roof of the building pursuant to approval granted by t..Category: Civil Law, Property Law | Date: 4 May, 2014 | Hits: 20
Khan Mohammad Ameer Vs. Atiqur Rahman and others, 2014, 43 CLC (HCD)
....the basis of evidence at the time of trial and for deciding those questions, an issue is to be framed. 42. Whether the plaint discloses a cause of action is to be ascertained by reading the whole plaint, cause of action may not be a single cause, it may be a bundle of facts, as found by th......18 for payment a sum of Taka 1, 19, 80,000 out of the balance consideration money due to their urgent need of money. Accordingly, the plaintiff paid Taka 1, 19, 80,000 and on receipt of the said amount, the defendant No. 18, the constituted attorney of the defendant Nos.1-5, executed another de......erunnessa, mother of the defendant Nos. 1-5, and defendant Nos. 1-5 entered in to an agreement for sale of the suit land with the plaintiff on 7-7-1987 fixing Taka 70,00,000 as the consideration money and out of which they received a sum of Taka 15,00,000 as baina on the dale of the said agreem..Category: Civil Law, Procedural Law | Date: 30 Apr, 2014 | Hits: 6
Parul Nath and others Vs. State, 2014, 43 CLC (AD)
....urt Division in Criminal Miscellaneous Case No.4296 of 2006 and by this Court in Criminal Appeal No.43 of 2009 stand Accordingly. Ed. This Case is also Reported in: 20 BLC (AD) (2015) 77. ...... be declared as an abandoned property, allowed the review application, declared that the property was not an abandoned property, struck down the execution case subject to payment of the decretal amount to the Bank directly by the appellants and directed the Government to release the property tr...... rise to Kotwali Police Station Case No.24(8)2004 under section 25B of the Special Powers Act, 1974 (the Act, 1974). The informant deposited the seized almost, namely: gold and silver ornaments, cash money and stone with Bangladesh Bank, Chittagong. Accused-Sree Ram Krishna Nath surrendered before t..Category: Criminal Law, Property Law | Date: 27 Apr, 2014 | Hits: 8
Pubali Bank Limited Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....ugh the reference application, the assessment order, first appellate order and the second appellate order as well as the provision of section 29(1)(xviiiaa) of the Ordinance and submits that from the whole reading of section 29(1)(xviiiaa) of the Ordinance it is clear that proviso to section 29(1)(x......and after hearing, the DCT disregarding the return and audited accounts computed total taxable income at Tk. 35,70,76,797/- by disallowing deductions under section 29 of the Ordinance of an aggregate amount of Tk. 3,12,14,954/- only on account of expenses and Tk. 7,63,59,667/- on account of provisio......ngladesh, is directed to take necessary steps under Section 161(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: 27 Apr, 2014 | Hits: 6
Chittagong Steel Mills Ltd and another Vs. MEC, Dhaka & others, 2014, 43 CLC (AD)
....e do not find any substance in this appeal. Accordingly, this appeal is dismissed without any order as to costs. Ed. This Case is also Reported in: 66 DLR (AD) (2014)246. ......il Rule No.321 (FM) of 2001 dismissing the appeal and discharging the Rule and allowing the Cross Appeal/Objection No.5/2001 filed by the plaintiff-respondent No.1 granting interest on the Award amount @ 5% from the date of Award till payment. 2.The facts, leading to this appeal, in a nut&...... that the respondent was entitled to an amount of Taka 14.50 lakh + 43.50 lakh = 58,00,000 and that it could not be said that there was no basis for awarding an amount of Taka 58,00,000 as award money and thus award money of Taka 58,00,000 could not be at all characterized as misconduct on the ..Category: Civil Law | Date: 23 Apr, 2014 | Hits: 10
হোটেল পূর্বাণী ইন্টান্যাশনাল লিমিটেড বনাম কমিশনার অব ট্যাক্সেস, 2014, 43 CLC (HCD)
....ল না। বিচারপতি মোঃ ইমদাদুল হক আজাদ.- আমি একমত হইলাম। Ed. This Case is also Reported in: ......als) order be maintained. We have both sides, perused the orders of the authorities below and examined records. Having considered all relevant points we are of the opinion that in some cases the amount of disallowance determined by the ld. C.T.(Appeals) is rather high. Therefore, we give our de......ল না। বিচারপতি মোঃ ইমদাদুল হক আজাদ.- আমি একমত হইলাম। Ed. This Case is also Reported in: ..Category: Fiscal/Taxation Law | Date: 22 Apr, 2014 | Hits: 4
Ekramul Haque Balbul Vs. Md. Faiz and others, 2014, 43 CLC (AD)
....mpugned judgement and order is set aside. Saber Hossain Chowdhury is exonerated from the charge leveled against him. Ed. This Case is also Reported in: 67 DLR (AD) (2015) 208. ......er then went on to describe how candidates obtained pass certificate from Chittagong University for various subject without passing the examination by means of corruption, forgery of paying huge amount of bribe. Similarly Grades were upgraded. From the report it appears that this is a common ph......mpugned judgement and order is set aside. Saber Hossain Chowdhury is exonerated from the charge leveled against him. Ed. This Case is also Reported in: 67 DLR (AD) (2015) 208. ..Category: Constitutional Law, Contempt of Court Law | Date: 11 Mar, 2014 | Hits: 16
Amirul Islam (Md.) Vs. Commissioner of Customs Chittagong and others, 2014, 43 CLC (HCD)
.... order positively. In the result, the rule is disposed of with direction as made above. Communicate this order at once. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 94 ......g the goods forthwith. 2. At the time issuing Rule this Division directed the respondents to assess and release the imported goods, provisionally by accepting Bank Guarantee for the differential amount. 3. The fact leading to the Rule, in short, is that the petitioner is the proprietorship...... order positively. In the result, the rule is disposed of with direction as made above. Communicate this order at once. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 94 ..Category: Fiscal/Taxation Law | Date: 5 Mar, 2014 | Hits: 8
Hafiz Ahmed Mazumder Vs. Pubali Bank Limited, 2014, 43 CLC (HCD)
....me of admission of this petition is hereby vacated. The parties will bear their respective cost. This Case is also Reported in: 66 DLR (HCD) (2014) 234 ......inimum 30% (thirty percent) shares of the paid-up capital of the company. The sponsors/promoters and directors holding less than 30% (thirty percent) shares shall acquire the rest amount within 6 (six) months of issuance of this Notification. (b) .............................me of admission of this petition is hereby vacated. The parties will bear their respective cost. This Case is also Reported in: 66 DLR (HCD) (2014) 234 ..Category: Banking Law, Corporate Law | Date: 25 Feb, 2014 | Hits: 9
Moklesur Rahman (Md.) and another Vs. Government of Bangladesh and others, 2014, CLC (AD)
....hereinbefore. The Artha Rin execution case in question (No.560 of 2004) shall stand satisfied accordingly. Ed. This Case is also Reported in: 66 DLR (AD) (2014) 207. ......rty of one Shahidul Islam was mortgaged with the decree-holder-Bank as security of the loan. Writ-petitioner No.1, the loanee became defaulter and in spite of several reminders did not repay the loan amount and by lapse of time the dues stood at Taka 28, 59,333 as on 27-4-2003 including the interest......On 6-10-2009, the date was fixed for auction of the mortgaged property. On this date, the writ-petitioners submitted an application praying for time stating that they have already paid some amount of money and they needed some more time to pay the rest amount. The Bank also filed application for tim..Category: Others | Date: 24 Feb, 2014 | Hits: 15
.... by ensuring punishment for the offenders, as otherwise the fabrics of the civilized society will crumble.
v) The Judges must not be oblivious of the interest of the victims and the society as a whole, for justice connotes even handedness.
vi) Anticipatory bail application must be consider......named respondent No.1 before us (henceforth referred to as the bail petitioner) having accumulated foreign currencies by abusing power, resorting to corruption and money laundering, deposited an amount of 8,04,142.13 British Pound Sterling on a fixed term with Lloyds TSB Offshore Private Bank, ......nquiry unearthed that the aforenamed respondent No.1 before us (henceforth referred to as the bail petitioner) having accumulated foreign currencies by abusing power, resorting to corruption and money laundering, deposited an amount of 8,04,142.13 British Pound Sterling on a fixed term with Llo..
Category: Anti-Corruption Laws, Criminal Law, Procedural Law | Date: 24 Feb, 2014 | Hits: 52
BOC Bangladesh Ltd Vs. National Board of Revenue and others, 2014, 43 CLC (AD)
....y the High Court Division is set aside. Accordingly, the appeal is allowed without any order as to costs. Ed. This Case is also Reported in: 67 DLR (AD) (2015) 372 ......emand, and the demand notice No.11 (Dabinama/ Oxygen/98 dated 21-10-1998 issued by writ-respondent No.5 requesting writ-petitioner to pay VAT on the basis of the impugned order dated 30-6-1998 for an amount of Taka 2,58,627.61 as on 30-9-1998. 3. The facts involved in this appeal, in brief, are......y the High Court Division is set aside. Accordingly, the appeal is allowed without any order as to costs. Ed. This Case is also Reported in: 67 DLR (AD) (2015) 372 ..Category: Fiscal/Taxation Law | Date: 19 Feb, 2014 | Hits: 5
কবির ষ্টীল লিমিটেড বনাম কমিশনার অব ট্যাক্সেস, 2014, 43 CLC (HCD)
....in this Ordinance or any other law for the time being in force, where any amount referred to in sub-section (2) is received by, or accrues or arises, or is deemed to accrue or arise ot, a person, the whole of such amount shall be charged at the rates specified in this Ordinance or the rules made the......৮৪ ২৭। ধারা ৮২সি Tax on income of certain person. (1) Notwithstanding anything contained in this Ordinance or any other law for the time being in force, where any amount referred to in sub-section (2) is received by, or accrues or arises, or is deemed to accrue o......ারপতি মোঃ ইমদাদুল হক আজাদ.- আমি একমত হইলাম। This Case is also Reported in: ..Category: Fiscal/Taxation Law | Date: 17 Feb, 2014 | Hits: 7
.... can protect his right and title in that property by filing proper suit in a proper forum."
The petition is dismissed.
Ed.
This Case is also Reported in: 66 DLR (AD) (2014) 213.
...... Limited against respondent No.4, namely, Nurul Islam Chowdhury for realization of the outstanding loan. The mortgaged property was sold in auction for the purpose of realization of the decretal amount. At this stage, the petitioners herein on 11-2-2010 filed an application under Order XXI, rul...... can protect his right and title in that property by filing proper suit in a proper forum."
The petition is dismissed.
Ed.
This Case is also Reported in: 66 DLR (AD) (2014) 213.
..
Category: Civil Law, Others | Date: 17 Feb, 2014 | Hits: 9
S.N. Kabir Vs. Fatema Begum and others, 2014, 43 CLC (AD)
....s Division. 9. Mr. Mahmudul Islam, learned Senior Advocate, appearing on behalf of the leave-petitioner in both the petitions, submits that if the Land Reforms Ordinance, 1984 is considered as a whole, it will appear that prohibition of benami transaction of "immoveable property" appl......agricultural and non-agricultural properties. There is no scope for encroaching upon the domain of legislature by importing the words 'rural area' in section 5 and addition of such words will amount to legislation by the judiciary which is not at all permissible........................(23) .............................(23) Benami Transaction Because of benami transactions, multifarious litigations crop up across the country. Moreover, the persons having the possession of black money take advantage of benami transactions by purchasing property in the names of their neares..Category: Property Law | Date: 16 Feb, 2014 | Hits: 19
Delipjan being dead her heirs: Fazal Haque and other Vs. Shahed Badsha and others, 2014, 43 CLC (AD)
....wer appellate Court erroneously came to a finding that P.Ws.2 and 3 admitted that defendant Nos.1-8 had been in possession of the suit land and that if the evidence of P.Ws.2 and 3 is considered as a whole, it will transpire that they, in fact, supported the possession of the plaintiffs in the suit ......s allowed and the impugned judgment delivered by the High Court Division is set-aside without any order as to costs. Ed. This Case is also Reported in: 65 DLR (AD) (2013) 176. ......haka for declaration of title in respect of "Kha" schedule land of the plaint. The case of the plaintiffs, in short, is that Sheikh Jaku, the predecessor of the plaintiffs, being in need of money gave the suit land in mortgage to Zamindar Sachindra Mohan Roy and others of Royal. Money borr..Category: Civil Law | Date: 11 Feb, 2014 | Hits: 5
Loreeto Vs. Nasreen Sobhan and another, 2014, 43 CLC (AD)
....he decree are hereby expunged. The appeal is disposed of with the above expunction without, however, any order as to costs. Ed. This Case is also Reported in: 20 BLC (AD) (2015) 111. ......রিয়া লইবার অধিকারী রহিলেন।” 3. The above direction suggested that while passing the decree for ejectment, it also decreed compensation but the amount of compensation had not been specified and stated that the amount would be calculated an......he decree are hereby expunged. The appeal is disposed of with the above expunction without, however, any order as to costs. Ed. This Case is also Reported in: 20 BLC (AD) (2015) 111. ..Category: Civil Law | Date: 3 Feb, 2014 | Hits: 14
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