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....ise to this appeal may be set out as follows:
2. The Respondent migrated from India to Pakistan in 1948 and purchased a Tea Estate, known as "Khan Tea Estate" in Sylhet. He was assessed to income-tax in Pakistan. After Martial Law Regulation 43 had been promulgated, the Respondent wrote a letter......the High Court and restore that of the Income Tax authority. As there is no appearance on the other side we make no order as to costs.
Ed.
This Case is also Reported in: 31 DLR (AD) (1979) 48. ......e that of the Income Tax authority. As there is no appearance on the other side we make no order as to costs.
Ed.
This Case is also Reported in: 31 DLR (AD) (1979) 48. ......the High Court and restore that of the Income Tax authority. As there is no appearance on the other side we make no order as to costs.
Ed.
This Case is also Reported in: 31 DLR (AD) (1979) 48. ..
Category: Fiscal/Taxation Law | Date: | Hits: 78
Md. Alimuzzaman Khan Vs. Mohammad Golam Kibria, 2006, 35 CLC (AD)
....aterials on record arrived at a correct decision. We find no cogent reason to interfere with the judgment of the High Court Division. Accordingly, the petition is dismissed. Ed. ......aterials on record arrived at a correct decision. We find no cogent reason to interfere with the judgment of the High Court Division. Accordingly, the petition is dismissed. Ed. ......e find no cogent reason to interfere with the judgment of the High Court Division. Accordingly, the petition is dismissed. Ed. ......aterials on record arrived at a correct decision. We find no cogent reason to interfere with the judgment of the High Court Division. Accordingly, the petition is dismissed. Ed. ..Category: Employment/Service Law | Date: | Hits: 82
Md. Abdul Ali Bhuiyan Vs. Jahura Khatun and Others, 2006, 35 CLC (AD)
....s any instance of misreading and non-reading. So the concurrent findings of fact arrived at by the courts below can not be disturbed. The leave petition is accordingly dismissed. Ed. ......s any instance of misreading and non-reading. So the concurrent findings of fact arrived at by the courts below can not be disturbed. The leave petition is accordingly dismissed. Ed. ......he concurrent findings of fact arrived at by the courts below can not be disturbed. The leave petition is accordingly dismissed. Ed. ......s any instance of misreading and non-reading. So the concurrent findings of fact arrived at by the courts below can not be disturbed. The leave petition is accordingly dismissed. Ed. ..Category: Property Law | Date: | Hits: 33
Azizullah @ Azizur Rahman Vs. Abu Taher Chowdhury and others, 2006, 35 CLC (AD)
....e Supreme Court of Bangladesh (Appellate Division) Rules 1988 and therefore is not maintainable. Consequently, the Review Petition merits no consideration and accordingly it is dismissed. Ed. ......e Supreme Court of Bangladesh (Appellate Division) Rules 1988 and therefore is not maintainable. Consequently, the Review Petition merits no consideration and accordingly it is dismissed. Ed. ......Rules 1988 and therefore is not maintainable. Consequently, the Review Petition merits no consideration and accordingly it is dismissed. Ed. ......e Supreme Court of Bangladesh (Appellate Division) Rules 1988 and therefore is not maintainable. Consequently, the Review Petition merits no consideration and accordingly it is dismissed. Ed. ..Category: Procedural Law | Date: | Hits: 71
Abdul Mazid Khan (Md) Advocate Vs. State and another, 2006, 35 CLC (AD)
....g the needful in accordance with law, who is directed to inform this Court through the Registrar of the Supreme Court as to the action taken in the matter within 3 months from date. Ed. ......g the needful in accordance with law, who is directed to inform this Court through the Registrar of the Supreme Court as to the action taken in the matter within 3 months from date. Ed. ......th law, who is directed to inform this Court through the Registrar of the Supreme Court as to the action taken in the matter within 3 months from date. Ed. ......Court Division and other materials on record. 9. He submits that the High Court Division committed error in disregarding the fact that the investigating agency totally failed to find out the source of supply or origin of the supply of the grenade thrown towards Mr Kibria and others and tha..Category: Criminal Law | Date: | Hits: 43
Abdul Kashem Vs. Amirun Nahar and others, 2006, 35 CLC (AD)
.... view of the discussion made above, the petition is found to be without merit. The petition is, therefore, dismissed. Ed. This Case is also Reported In: 2007 (XV) BLT (AD) 86. ...... view of the discussion made above, the petition is found to be without merit. The petition is, therefore, dismissed. Ed. This Case is also Reported In: 2007 (XV) BLT (AD) 86. ...... found to be without merit. The petition is, therefore, dismissed. Ed. This Case is also Reported In: 2007 (XV) BLT (AD) 86. ...... view of the discussion made above, the petition is found to be without merit. The petition is, therefore, dismissed. Ed. This Case is also Reported In: 2007 (XV) BLT (AD) 86. ..Category: Property Law | Date: | Hits: 38
Anwar Hossain Chowdhury Vs. Bangladesh, 1989, 18 CLC (AD)
....wers of the Republic including the power to grant pardon, Shall have me power to appoint a Prime Minister and such other ministers as he considers necessary, shall have the power to levy taxes and expend monies, shall have the power to summon and adjourn the Constituent Assembly, and ......Petition No. 3 of 1989 is disposed of in terms of this Order. 6. There will be no order as to costs. Ed. This Case is also Reported in: (1989) BLD (Special Issue) 1, 41 DLR (AD) (1989) 165. ...... disposed of in terms of this Order. 6. There will be no order as to costs. Ed. This Case is also Reported in: (1989) BLD (Special Issue) 1, 41 DLR (AD) (1989) 165. ......dum. In Indian jurisdiction the contention that preamble should be regarded as "guiding star" has been repelled (See Gopalan vs. Stale of Madres 1950 S.C.R.88 (120,198). Nor it has been regarded as a source of any substantive power (See Beru Bari Union A.I.R.1960 SC. 845). 55. It is needless to p..Category: Constitutional Law | Date: | Hits: 1934
Tayeb Ali and others Vs. State, 1989, 18 CLC (AD)
....and s.148 in the case of Tayeb Ali, are maintained. The appeal is dismissed in the case of Budhai alias Abdul Jabbar, Lokman Ali and Pir Ali. Ed.This Case is also Reported in: 41 DLR (AD) (1989) 147......and s.148 in the case of Tayeb Ali, are maintained. The appeal is dismissed in the case of Budhai alias Abdul Jabbar, Lokman Ali and Pir Ali. Ed.This Case is also Reported in: 41 DLR (AD) (1989) 147...... Tayeb Ali, are maintained. The appeal is dismissed in the case of Budhai alias Abdul Jabbar, Lokman Ali and Pir Ali. Ed.This Case is also Reported in: 41 DLR (AD) (1989) 147......Rahman's paddy. He reported the matter to Bazlur Rahman. He has denied the defence suggestion that he belonged to the party of Bazlur Rahman — a suggestion — which finds no support from any source. P.W.1 (Bazlur Rahman's father) pleaded ignorance whether the appellants' Plot Number was inc..Category: Criminal Law | Date: | Hits: 49
....aking the classification. A classification is reasonable if it aims at giving special treatment to a backward section of the population; it is also permissible to deal out distributive justice by taxing the privileged class and subsidising the poor section of the people. What is of fundamental......the learned Attorney-General for making available all the books cited by the parties in this case.
For the reasons, the appeal fails.
Ed.
This Case is also Reported in: 41 DLR (AD) (1989) 30
......eral for making available all the books cited by the parties in this case.
For the reasons, the appeal fails.
Ed.
This Case is also Reported in: 41 DLR (AD) (1989) 30
...... Legislatures on their respective fields the Supreme Court found no discrimination as alleged by the respondent. In the instant case Kh. Mahbubuddin Ahmed's argument may be acceptable so far as the source of authority of making law is concerned, that is, Parliament, in that both the Representation..
Category: Election Law | Date: | Hits: 212
Bangladesh Railway Vs. M/s. Chartering and Shipbroking Corporation, 1985, 14 CLC (AD)
....rrier, defendant No. 4, and Trustees of the Port of Chittagong defendant No. 4. There will be no order as to costs. Ed. This Case is also Reported in: 37 DLR (AD) (1985) 47. ......ich shows that 3337 bags were landed in damaged rendition and were stored in shed No. 5, the learned Judges of the High Court Division came to conclude that this quantity of bags must be deducted from 5567 bags and the quantity of bags actually short landed should come down to 2230 bag......stees of the Port of Chittagong defendant No. 4. There will be no order as to costs. Ed. This Case is also Reported in: 37 DLR (AD) (1985) 47. ......rrier, defendant No. 4, and Trustees of the Port of Chittagong defendant No. 4. There will be no order as to costs. Ed. This Case is also Reported in: 37 DLR (AD) (1985) 47. ..Category: Civil Law | Date: | Hits: 89
Ram Chandra Das & others Vs. Md. Khalilur Rahman & another, 1984, 13 CLC (AD)
....ance of the contract through Court. On November 25, 1970 the plaintiff offered the balance consideration money but the defendants refused to accept it on the plea of their failure to procure Income tax and gain tax clearance certificates and Nationality certificate but assured the plaintiff that......f Tk. 15,000/- as solatium in addition to the balance consideration money. There will be no order as to costs. Ed. This Case is also Reported in: 37 DLR (AD) (1985) 21, 1985 BLD (AD) 41. ......m in addition to the balance consideration money. There will be no order as to costs. Ed. This Case is also Reported in: 37 DLR (AD) (1985) 21, 1985 BLD (AD) 41. ......f Tk. 15,000/- as solatium in addition to the balance consideration money. There will be no order as to costs. Ed. This Case is also Reported in: 37 DLR (AD) (1985) 21, 1985 BLD (AD) 41. ..Category: Civil Law | Date: | Hits: 109
M/s. M. M. Ispahani Vs. Sonali Bank and others, 1983, 12 CLC (AD)
.... the interest on this amount will be charged, at the rate of 12% from today till realisation. There will be no order as to costs. Ed. This Case is also Reported in: 37 DLR (AD) (1985) 1. ...... company's liability in respect of the loan upto 13.12.71. Since, according to us the company's liability continued even after its taking over, whatever payment towards its repayment was made must be deducted from the dues outstanding. So far it appears that after the appointment of the administrato......unt will be charged, at the rate of 12% from today till realisation. There will be no order as to costs. Ed. This Case is also Reported in: 37 DLR (AD) (1985) 1. ...... the interest on this amount will be charged, at the rate of 12% from today till realisation. There will be no order as to costs. Ed. This Case is also Reported in: 37 DLR (AD) (1985) 1. ..Category: Civil Law | Date: | Hits: 110
Md. Motahar Hossain Khan Vs. Bangladesh Jute Mills Corporation, 1984, 13 CLC (AD)
....ad recorded such a finding. In this view of the matter the appeal is dismissed. There will be no order as to costs. Ed. This Case is also Reported in: 36 DLR (AD) (1984) 282. ......ad recorded such a finding. In this view of the matter the appeal is dismissed. There will be no order as to costs. Ed. This Case is also Reported in: 36 DLR (AD) (1984) 282. ......er the appeal is dismissed. There will be no order as to costs. Ed. This Case is also Reported in: 36 DLR (AD) (1984) 282. ......ad recorded such a finding. In this view of the matter the appeal is dismissed. There will be no order as to costs. Ed. This Case is also Reported in: 36 DLR (AD) (1984) 282. ..Category: Employment/Service Law | Date: | Hits: 92
Liu Ying Ping Vs. Leon Fang Ai, 1984, 13 CLC (AD)
....ncerned. He referred to Ext. A, trade license, in the name of the defendant which is also Ext. F (c) dated 25.7.68 which shows that license was granted to Mr. Liu Ying Fing, defendant. Ext. D series, tax receipt shows defendant as proprietor; Ext. E Urban Tax dated 29.6.71 show defendant as assessee...... from this Court for a reasonable amount. In the circumstances a money decree for Tk. one lack fifty thousand is quite reasonable. Ed. This Case is also Reported in: 36 DLR (AD) (1984) 273. ......sonable amount. In the circumstances a money decree for Tk. one lack fifty thousand is quite reasonable. Ed. This Case is also Reported in: 36 DLR (AD) (1984) 273. ...... from this Court for a reasonable amount. In the circumstances a money decree for Tk. one lack fifty thousand is quite reasonable. Ed. This Case is also Reported in: 36 DLR (AD) (1984) 273. ..Category: Business or Commercial Law | Date: | Hits: 114
Commissioner of the Income Tax Vs. Abdul Aziz, 1984, 13 CLC (AD)
....lip;…..Respondent Judgment March 22, 1984. The Income Tax Act, 1922 (XI of 1922) Section 15(1) (2) (3) (4) Sub-section (3) of section 15 gives exemption from tax. Bonus shares are "deemed to be income accruing to the Company during that year.&qu......e result therefore this appeal is allowed. The judgment and order of the High Court Division is set aside. No costs. Ed. This Case is also Reported in: 36 DLR (AD) (1984) 269. ...... is allowed. The judgment and order of the High Court Division is set aside. No costs. Ed. This Case is also Reported in: 36 DLR (AD) (1984) 269. ......mount of income profits and gain computed in the manner laid down in the Act referred to section 4(1):" Section 4 (1) says that total income includes all income, profits and gain from whatever sources derived upon certain circumstances. Explanation 4 to section 4 reads as under: ..Category: Fiscal/Taxation Law | Date: | Hits: 131
Abdul Kader & ors. Vs. A. K. Noor Mohammad & ors., 1984, 13 CLC (AD)
....rious document. This document recites that on receiving Tk. 18,000/- as earnest money Noor Mohammad Bepari promised to execute and register the sale deed within 3 months after obtaining income tax clearance certificate. In so far as no suit has ever been filled by the appellants for spe......s. 3-5 and defendant No. 6 is entitled to any relief. The appeal is dismissed. There will be no order as to costs. Ed. This Case is also Reported in: 36 DLR (AD) (1984) 261. ......entitled to any relief. The appeal is dismissed. There will be no order as to costs. Ed. This Case is also Reported in: 36 DLR (AD) (1984) 261. ......s. 3-5 and defendant No. 6 is entitled to any relief. The appeal is dismissed. There will be no order as to costs. Ed. This Case is also Reported in: 36 DLR (AD) (1984) 261. ..Category: Property Law | Date: | Hits: 36
Sunil Krishna Banik & ors. Vs. Kailash Chandra Saha & ors., 1984, 13 CLC (AD)
....parated, two Dhakhilas dated 16.5.78 showing payment of rent for the disputed land on the basis of separated Khatians being No. 3067 and 3068 were proved and marked Exts. A and A(1). Two municipal tax receipts were also proved and marked Exts. B and B(1) showing payment of municipal taxes b......is sent back to High Court Division for disposal in accordance with law. There will be no order as to costs. Ed. This Case is also Reported in: 36 DLR (AD) (1984) 220. ......sion for disposal in accordance with law. There will be no order as to costs. Ed. This Case is also Reported in: 36 DLR (AD) (1984) 220. ......is sent back to High Court Division for disposal in accordance with law. There will be no order as to costs. Ed. This Case is also Reported in: 36 DLR (AD) (1984) 220. ..Category: Property Law | Date: | Hits: 34
Moulvi Abdulla Welfare Trust Vs. K.A. Gani, Advocate & ors., 1984, 13 CLC (AD)
....rder as to costs. The impugned order is set aside and the orders of the courts below are also set aside. Ed. This Case is also Reported in: 36 DLR (AD) (1984) 203; 1984 BLD (AD) 329. ......rder as to costs. The impugned order is set aside and the orders of the courts below are also set aside. Ed. This Case is also Reported in: 36 DLR (AD) (1984) 203; 1984 BLD (AD) 329. ......order is set aside and the orders of the courts below are also set aside. Ed. This Case is also Reported in: 36 DLR (AD) (1984) 203; 1984 BLD (AD) 329. ......ote in passing that huge amounts of money had been shown as legal expenses. These expenditures are to be verified and checked, no doubt, along with the borrowing made from private source which invited criticism from Mr. Ahmed. 19. In view of the aforesaid we are of the ..Category: Property Law | Date: | Hits: 39
Commissioner of Taxes Vs. Ghaus-i-Pak-i-Azam Welfare Trust, 1984, 13 CLC (AD)
....urpose of the institution.”……….(2) As per amendment of 1973 all income from any property whether business or not, if held in trust, is totally exempted from income tax. The Impugned assessment being prior to the amendment, the exemption is not available to the r......mpugned decision of the High Court Division is set aside and that of the Tribunal is restored No order as to costs. Ed. This Case is also Reported in: 36 DLR (AD) (1984) 163. ......ourt Division is set aside and that of the Tribunal is restored No order as to costs. Ed. This Case is also Reported in: 36 DLR (AD) (1984) 163. ......mpugned decision of the High Court Division is set aside and that of the Tribunal is restored No order as to costs. Ed. This Case is also Reported in: 36 DLR (AD) (1984) 163. ..Category: Fiscal/Taxation Law | Date: | Hits: 117
Md. Badruddin Khan Vs. Bangladesh & another, 1984, 13 CLC (AD)
....era Bibi was produced and why the original kabala was not produced. Then the High Court Division considered that the Municipal Tax was paid by both Hazera Bibi and Aziza Bibi and Ext. 3 shows that tax was paid upto March, 1972. If Aziza Bibi purchased the entire property taxes should have b......is view of the matter this appeal must be allowed. In the result therefore this appeal is allowed. No costs. Ed. This Case is also Reported in: 36 DLR (AD) (1984) 52. ......al must be allowed. In the result therefore this appeal is allowed. No costs. Ed. This Case is also Reported in: 36 DLR (AD) (1984) 52. ......is view of the matter this appeal must be allowed. In the result therefore this appeal is allowed. No costs. Ed. This Case is also Reported in: 36 DLR (AD) (1984) 52. ..Category: Property Law | Date: | Hits: 30
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