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Moulana Abdul Mannan Vs. Halima Khatun and ors, 2002, 31 CLC (AD)
....on she alleged that neither the Waqf Estate nor the mosque had any development work during the Mutwalliship of Moulana Nur Ahmed. After the death of Nur Ahmed his heirs had misappropriated all the income of Waqf Estate without spending anything for its development and due to their corruption the......; Moulana Abdul Mannan……..Appellant Vs. Halima Khatun and ors ………Respondents Judgment November 15, 200...... The appeal is therefore allowed without any order as to costs. Ed. This Case is also Reported in: 54 DLR (AD) (2002) 158. ..Category: Trust/Waqf Law | Date: | Hits: 209
.... evicted, in writ jurisdiction which is not permitted.
In the result the appeals are allowed.
There is no order as to costs.
Ed.
This Case is also Reported in: 54 DLR (AD) (2002) 111.
......AD) (2002) 111.
...... evicted, in writ jurisdiction which is not permitted.
In the result the appeals are allowed.
There is no order as to costs.
Ed.
This Case is also Reported in: 54 DLR (AD) (2002) 111.
..
Category: Property Law | Date: | Hits: 54
BRAC and others Vs. Professor Mozaffar Ahmed and others, 2002, 31 CLC (AD)
....e money for spending in charitable purposes……………………..(26) ii) There is no bar in the law in investing foreign donations in income generating activities….........(30) Cases Referredto- ......bsp; BRAC and others ……………….………Appellants ......se appeals. Accordingly, the same are dismissed. Ed. This Case is also Reported in: 54 DLR (AD) (2002) 36. ..Category: Constitutional Law | Date: | Hits: 199
Commissioner of Taxes, Dhaka (South) Zone, Dhaka Vs. Ujala Match Factory, 2002, 31 CLC (AD)
....and the same was disallowed by the Deputy Commissioner of Taxes under section 10(2)(X).” 2. The relevant facts of the cases are that the respondent Ujala Match Factory Dhaka filed income tax return for the assessment years 1976-77, 1977-78 and 1978-79 claiming deduction of bonu...... Sections 10(2)(X) & 16(2)(XVI) Since the respondent assessee paid the bonus to the employees as per direction of the Government under the provisions of the above Ordinance and Notification, the question of earning profit for payment of bonus, does not arise…&helli...... The appeals are dismissed without any order as to costs. Ed. This Case is also Reported in: 54 DLR (AD) (2002) 23. ..Category: Fiscal/Taxation Law | Date: | Hits: 66
Government of Bangladesh and other Vs. Nidhi Ram Moni and others, 2002, 31 CLC (AD)
....e High Court Division. The petition is dismissed. Ed. This Case is also Reported in: 54 DLR (AD) (2002) 14. ......p; Government of Bangladesh and other…… Petitioners Vs. Nidhi Ram Moni a......e High Court Division. The petition is dismissed. Ed. This Case is also Reported in: 54 DLR (AD) (2002) 14. ..Category: Property Law | Date: | Hits: 43
Khairullah (Md) Vs. ADC (Revenue) and another, 2001, 30 CLC (AD)
.... Court Division in exercising the discretion. There is therefore no merit in this petition and the same is accordingly dismissed. Ed. This Case is also Reported in: 54 DLR (AD) (2002) 13. ......ivil) Present: Mahmudul Amin Choudhury CJ Mainur Reza Chowdhury J Md. Ruhul Amin J Md. Fazlul Karim J Khairullah (Md)………………….Petitioner Vs. ADC (Revenue) and another…………. Respondents. Judgment May 24, 2001. Result: The Petition is d...... Court Division in exercising the discretion. There is therefore no merit in this petition and the same is accordingly dismissed. Ed. This Case is also Reported in: 54 DLR (AD) (2002) 13. ..Category: Procedural Law | Date: | Hits: 121
Md. Marfat Ali Miah Vs. Sree Jagadish Chandra Sheel and others, 2006, 35 CLC (AD)
..... The Other Class Suit No. 82 of 1991 is restored to its file and number. The trial Court is directed to dispose of the suit expeditiously. There is no order as to costs. Ed. ...... Present: Md. Ruhul Amin J Md. Tafazzul Islam J Md. Marfat Ali Miah being dead his legal heir: Firoj Ahammad Bhulu.....Appellant Vs. Sree Jagadish Chandra Sheel and others....................................... Respondents Judgment ...... like the category of plaintiffs suit. The High Court Division also observed as the case of the plaintiff is not "that the certificate proceedings are unauthorised and fraudulent and that the revenue authority acted without jurisdiction" and as such the suit so filed by the plaintiff w..Category: Civil Law | Date: | Hits: 77
....ayment of VAT which the petitioner avoided to pay is an appealable order in our view, the High Court Division rightly refused to issue the Rule.
6. Accordingly, the petition is dismissed.
Ed.
......n of Tikapara Ghoramara Rajshahi...................Petitioner
Vs.
Government of the People's Republic of Bangladesh represented by the Secretary, Ministry of Finance Internal Resources Division and others................Respondents
Judgment
January 23, 2006.
Result:
The petition ......ayment of VAT which the petitioner avoided to pay is an appealable order in our view, the High Court Division rightly refused to issue the Rule.
6. Accordingly, the petition is dismissed.
Ed.
..
Category: Fiscal/Taxation Law | Date: | Hits: 85
Com. of In. Tax, Dacca Zone, Dacca Vs. M/S. Badridas Full-chand, Saidpur, Rangpur, 1981, 10 CLC (AD)
.... Badrul Haider Chowdhury J: This appeal arises by way of special leave. The respondent filed income-tax returns without any statement of accounts for the assessment years 1963-64, 1964-65 and...... Shahabuddin Ahmed J Commissioner of Income Tax, Dacca Zone, Dacca ……………………..Appellant. Vs. M/S. Badridas Full-chand, Saidpur, Rangpur... ………………………&he......eal is allowed. The judgment of the High Court Division is hereby set aside and the answer of the question under section 66 (1) must be in the negative. There will be no order as to costs. Ed. ..Category: Fiscal/Taxation Law | Date: | Hits: 76
Udaypur Halima Darul Ulum Madrasha and others Vs. Bangladesh, 1981, 10 CLC (AD)
....ust succeed. Therefore, the appeal is allowed and the order of the High Court Division is set aside. Let the Government proceed in accordance with law. We make no order as to costs. Ed. ...... ......ust succeed. Therefore, the appeal is allowed and the order of the High Court Division is set aside. Let the Government proceed in accordance with law. We make no order as to costs. Ed. ..Category: Property Law | Date: | Hits: 93
Jamal Soap Factory, Narayanganj Vs. Commissioner of Income Tax, Dacca Zone, Dacca, 1980, 9 CLC (AD)
....owing question: "Whether in the facts and peculiar circumstances of the present case, the Tribunal was justified is not interfering with the action of Income-tax Officer in connection with the income of that branch M/s. Jamal Jute Baling & Co. for the assessment years 1365 and 1366 B.......Advocate-on-Record—For the Appellant. Hubibul Islam Bhuiyan, Advocate, instructed by Sajjadul Haq, Advocate-on-Record—For the Respondent. Civil Appeal No. 120 of 1978 (From the judgment and order dated April 3, 1975 passed by the High Court Division in Income-tax Reference Case No. 2 o......ates to the income for the period 1365 B.S. suffers from want of jurisdiction. In the result, the appeal is allowed and the question is answered in the negative. We make no order as to costs. Ed. ..Category: Fiscal/Taxation Law | Date: | Hits: 78
Bangladesh Vs. Hail Abdul Gani Biswas and others, 1980, 9 CLC (AD)
....ion of the High Court Division set aside and remitted back to the High Court Division for disposal. There will be no order as to costs. Ed. This Case is also Reported in: 32 DLR (AD) (1980) 233 ...... F. K. M. A Munim J Ruhul Islam J Badrul Haider Chowdhury J Shahabuddin Ahmed J Bangladesh………………………… Appellant in all the appeals Vs. Hail Abdul Gani Biswas and others..................Respondents Judgment March 9, 1980. The State Acquisition and T......er is earlier, a complete usufructuary mortgage or an usufructuary mortgage shall be deemed to have been extinguished and the mortgagor thereafter would on application made either to civil court or revenue court be restored to possession. The Calcutta High Court in a number of decisions held th..Category: Property Law | Date: | Hits: 85
Commissioner of Income Tax, (Now Com. of Taxes), Ctg. Vs. Saifuddin A Siddiqui, 1980, 9 CLC (AD)
.... Saifuddin Ahmed Siddiqui, Mutwalli Waqf Estate of Reazuddin Ahmed Siddiqui, Ctg. ...Respondents Judgment Feb. 11, 1980. The Income Tax Act, 1928 (Act IX of 1928), Section 4 (3)(i). The income of a property held under trust wholly for religious or charitable purposes is exempted from t......is exemption will not apply to a case where so much of the income as remaining unexpended during the previous year………….(6) "Income applied" meant the income set apart in the wakf deed and not the income actually spent by the Mutwalli…………….(7) The unexpended amount o......f the Income Tax Act in this case. In the result, both the appeals are dismissed on contest without, however, any order as to costs. Ed. This Case is also Reported in: 32 DLR (AD) (1980) 190 ..Category: Fiscal/Taxation Law | Date: | Hits: 85
Director of Taxation & Excise, Govt of East Pak. (now BD) Vs. Mehdi Ali Khan Panni, 1980, 9 CLC (AD)
....eneficiaries with an ultimate dedication to Allah. The deed of wakf after providing for the monthly allowances of the Mutwalli and Naib Mutwalli at Rs, 500/- and Rs. 400/- respectively directed the income to be spent as follows: (a) Maintenance of the family of the Wakif and his descendants Rs.......ppeals. Vs. Mehdi Ali Khan Panni ...................................Respondent in all the appeals Judgment. August 18, 1978 Interpretation of taxing Statutes- Doctrine of Laissez Faire and welfare economy. In interpreting a taxing statute a controversy often arises and learn......y order as to costs. ORDER OF THE COURT According to the majority view the appeals are dismissed without any order as to costs. Ed. This Case is also Reported in: 32 DLR (AD) (1980) 138 ..Category: Trust/Waqf Law | Date: | Hits: 239
State, People's Republic of Bangladesh and others Vs. Haji Joynal Abedin, 1980, 9 CLC (AD)
....the decision of the majority the appeal is allowed. The judgment and order of the High Court Division dated May 4, 1978 are set aside. Ed. This Case is also Reported in: 32 DLR (AD) (1980) 110. ......AD) (1980) 110. ......the decision of the majority the appeal is allowed. The judgment and order of the High Court Division dated May 4, 1978 are set aside. Ed. This Case is also Reported in: 32 DLR (AD) (1980) 110. ..Category: Criminal Law | Date: | Hits: 294
A. Z. Rafique Ahmed Vs. BD Council of Scientific and Industrial Research & ors, 1980, 9 CLC (AD)
....und of Council shall comprise of the following namely; (a) grants made by the Government and local bodies ; (b) donations, fees, subscriptions, foundation fund and endowments ; (c) income from investments and royalties ; (d) loans raised by the Council with the prior approv......Kemaluddin Hossain, CJ Ruhul Islam, J K. M.Subhan, J Badrul Haider Chowdhury, J A. Z. Rafique Ahmed ...............................Appellant. Vs. Bangladesh Council of Scientific and Industrial Research and others ............Respondents Judgment April 26, 1979. The ......ion is set aside and it is declared that the order of dismissal of the appellant is without any lawful authority and of no legal effect. Ed. This Case is also Reported in: 32 DLR (AD) (1980) 83 ..Category: Employment/Service Law | Date: | Hits: 130
Jogendra Kumar Dutta Vs. Nur Mohammad and others, 1993, 22 CLC (AD)
.... School and that the defendants have no connection whatsoever with the school or its property, nor have they any right as trustee in the said school and that the committee alone is entitled to the income and authorised to spend it. A perpetual injunction against interference by the defendants wa...... Present: Fazle Munim J Ruhul Islam J KM Subhan J. Jogendra Kumar Dutta ........................Appellant Vs. Nur Mohammad and others................Respondent Judgment June 15th, 1978. Cases Referred ...... the learned Counsel, Mr. Syed Ishtiaq Ahmed. 13. The appeal, therefore, is allowed without any order as to costs, Ed. This case is also reported in: 45 DLR (AD) (1993) 173 ..Category: Civil Law | Date: | Hits: 112
Haji Sk Md. L Rahman Vs. Chair, Court of Settlement, BD Abandoned Building & anr, 1993, 22 CLC (AD)
.... case after giving adequate opportunities to the parties to prove the genuineness or otherwise of the kabala in question. Ed. This case is also reported in: 45 DLR (AD) (1993) 136 ...... J Mustafa Kamal J Latifur Rahman J. Haji Sk Md. Lutfur Rahman ……………..Appellant Vs. Chairman, Court of Settlement, Bangladesh Abandoned Buildings and another............ Respondents Judgment January 21st, 1993. ...... case after giving adequate opportunities to the parties to prove the genuineness or otherwise of the kabala in question. Ed. This case is also reported in: 45 DLR (AD) (1993) 136 ..Category: Property Law | Date: | Hits: 63
Alfu Miah and others Vs. Government of the People's Republic of Bangladesh, 1993, 22 CLC (AD)
....rom interfering with the impugned order in view of the particular facts of the case. The appeal is, therefore, dismissed. No costs. Ed. This case is also reported in: 45 DLR (AD) (1993) 112 ...... This case is also reported in: 45 DLR (AD) (1993) 112 ......set out earlier." 8. In Bangladesh Vs. Israil Ali & others 1981 BLD (AD) 371 a question was asked whether the plaintiffs' assertions that they successively took yearly lease till 1950 andpaid rent revenue up to 1956 could make out a case of tenancy right. After considering 25 DLR (SC) 90 and 197..Category: Limitation Law | Date: | Hits: 271
Hossain Mohammed Ershad Vs. State, 1993, 22 CLC (AD)
....m the Uttara Bank as a loan and the same amount was found in his possession in his capacity as a public servant who failed to account for the money, an amount disproportionate to his known sources of income, and thus he committed an offence under section 5(i) (c) of Act H of 1947 punishable under se......ushan Ershad ....................Petitioner [Criminal Petition No. 118 of 1992] Abdus Shukur Prodhan ..........................Petitioner [Criminal Petition No. 1 19 of 1992] Md. Shahinur Islam and another.........Petitioners [Criminal Petition No. 120 of 1992] M M Rahmatullah .... Petitio......e proceeding to continue. There is no cause or occasion for an interference for the ends of justice. All the petitions are dismissed. Ed. This case is also reported in: 45 DLR (AD) (1993) 48 ..Category: Anti-Corruption Laws | Date: | Hits: 302
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