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Commissioner of Taxes, Chittagong Zone Vs. M/S. M. Ismail and Sons, 1982, 11 CLC (AD)
....rectly interpreted the expression 'person.' Accordingly, Civil Appeal No. 115 of 1981 is dismissed, without any order as to costs. Ed. This case is also reported in: 35 DLR (AD) (1983) 165. ......ision wrongly interpreted sub-section 2(A) which clearly empowered the Income Tax Officer to issue a notice under section 34 (1) at any time, notwithstanding at the time of issue of such notice the period of 8 years specified in the said sub-section before its amendment had expired. He submits tha..Category: Fiscal/Taxation Law | Date: | Hits: 104
Abdul Mannan and others Vs. Kulada Ranjan Mowali and others, 1977, 6 CLC (AD)
....urt fees payable on the Memorandum of Appeal so treated within six months from the date of the arrival of the records in the High Court. Ed. This Case is also Reported in: 31 DLR (AD) (1979) 195.......roperty is not destroyed or affected in any way if it merely goes under, or is covered by, the waters of a Sea or a River. He is deemed to be in constructive possession of his property throughout the period of its sub-emergence and he can claim back the said property in his own right whenever it, if..Category: Property Law | Date: | Hits: 133
M Fransis P Rojario alias Babu Vs. State, 2009, 38 CLC (HCD)
....ccused petitioners is hereby quashed. Communicate a copy of this Judgment to the Court concerned where the case is now pending at once. Ed. This Case is also Reported in: 62 DLR (HCD) (2010) 355......./or pass such other order or further order or orders as to this Court may seem fit and proper. 2. At the time of issuance of the Rule, all further proceedings of the case were stayed for a limited period, which subsequently has been extended from time to time. 3. Dilip Piuri Fikeson (Lorance) ..Category: Criminal Law | Date: | Hits: 86
Nurun Nabi (Md.) Vs. Md. Abu Taher Khan and another, 2009, 38 CLC (HCD)
.... and the accused, being the drawer of the cheque, having failed to make the payment of the "said amount of money" to the payee, (the complainant), within 30 days of receiving the notice of demand, as stipulated in clause (c) of sub-section (1) of section 138, cause of action has arisen to lodge a co......e Instruments Act in issuing a single notice for dishonor of 3(three) cheques or in lodging a single petition of complaint, if the demand made in the said notice is not satisfied within the statutory period of 30 days of receiving the notice. He also submits that, all the 3(three) cheques were prese..Category: Criminal Law | Date: | Hits: 86
BIVAC International SA and another Vs. National Board of Revenue and others, 2010, 39 CLC (HCD)
....t without any order at to cost. The order of direction given at the time of issuance of the Rule by this Division is hereby recalled. Ed. This Case is also Reported in: 62 DLR (HCD) (2010) 284. ......marshok License Bidhimala, 2000. The said Bidhimala has been annexed as (Annexure 1) of the affidavit-in-opposition. 25. He adds that the government had decided to appoint PSI agents for a further period of 16 months commencing from 1st September 2008 and their functions and responsibilities are ..Category: Fiscal/Taxation Law | Date: | Hits: 152
.... discharged, however, without any order as to costs.
Communicate the judgment to the concerned executing Court at once.
Nazmun Ara Sultana J. - I agree.
Ed.
This Case is also Reported in:
......n Act, 1908 read with section 48 of the Civil Procedure Code was applicable in an execution case filed for execution of an Artha Rin Decree. Article 182 (5) of the Limitation Act provides three years period of limitation for filing a next application for execution and the period would be computed fr..
Category: Civil Law | Date: | Hits: 107
Abdus Salam Laskar Vs. Bangladesh and others, 2012, 41 CLC (HCD)
.... result, the Rule is discharged. The order of status quo passed earlier at the time of issuance of the Rule is vacated. Communicate a copy of the judgment. Ed. This Case is also Reported in: ......in his name. Now his claim of possession therein cannot be reasonably accepted. The Government leased out the land to different persons and has been collecting lease money from the lessees for a long period. The Courts below concurrently held the petitioner to be not in possession of the suit land a..Category: Property Law | Date: | Hits: 78
Abdul Khaleque Miah Vs. Sheikh Amin Uddin, 2011, 40 CLC (HCD)
...., Police Station and District Khulna as described in the schedule of plaint. On receipt of Taka 9,000/- (nine thousand) only as earnest money, he registered the agreement for sale on 8.9.1976. It was stipulated that defendant No.1 would evict his tenants from the suit land within one month and on re......ce consideration money to defendant No.1, expressed his willingness to complete the deal and requested him to execute and register a sale deed in respect of remaining five decimals of land within the period of limitation. In that view of the matter, it is difficult to hold that he (plaintiff) had re..Category: Property Law | Date: | Hits: 99
A. M. Anwarul Haque Vs. State, 2011, 40 CLC (HCD)
.... set aside. The appellant is released from his bail bond. Send down the lower Court’s records with a copy of this judgment. Borhanuddin J. - I agree. Ed. This Case is also Reported in: ......gs worth Taka 23, 06,728.80 in total. It was presumed that the said Mirza Monwar Hossain, since deceased and the co-accused in collusion with each other had misappropriated the said amount within the period from 29.3.1987 to 4.1.1991. 3. The District Anti-Corruption Officer, Habiganj initially ha..Category: Criminal Law | Date: | Hits: 61
Fazler Rahman Talukder Vs. Md. Mohsen Ali Talukder and another, 1982, 11 CLC (AD)
....dgment and decree of the High Court Division and those of the lower Appellate Court are set aside and those of the trial Court restored. Ed. This case is also reported in: 35 DLR (AD) (1983) 116....... ক্রমে চিরকাল ভোগ দখল ও তছরুপ করিতে থাকহ।” The tenancy was created in 1927 and the suit was filed in 1959, and during this long period of 32 years the land has although been used by the tenant for cultivation by himself and for ..Category: Property Law | Date: | Hits: 58
State Vs. Md. Faisal Alam Ansari and others, 2008, 37 CLC (AD)
....as stated above and the Jail Appeal is accordingly disposed of. Send down the lower Court records along with a copy of this judgment at once. Ed. This Case is also Reported in: ...... sentence on the ground of lengthy incarceration in the condemned cell, the decisions of our Appellate Division are somewhat divided. In some cases one and half or two years have been held to be long periods in the condemned cell and entitled the condemned prisoner to commutation of his sentence of ..Category: Criminal Law | Date: | Hits: 94
....r of the High Court Division.
We do not find any merit in the leave petition. Accordingly, the petition is dismissed.
Ed.
This Case is also Reported in:
...... No.168/16 to 168/18 under J. L. No.17, Mouza Sultan Mahmud, by the side of the Railway Track, from the Bangladesh Railway and was granted license on 28.10.1980 in respect of .91 acre of land for the period 14.04.1980 to 13.04.1981. Upon paying the dues he got possession of the land. Thereafter, the..
Category: Property Law | Date: | Hits: 69
State Vs. Md. Abul Hossain and another, 2011, 40 CLC (AD)
....tence of imprisonment for the period they have already undergone. The appeals are allowed with the modification of the sentence as above. Ed. This Case is also Reported in: 9 LG (AD) (2012) 47. ......propriation of Tk.2, 12,868.50. According to the prosecution, the respondents Abul Hossain and Md. Muzammel Haque, were in charge of motor vehicle branch of the main post office, Dinajpur, during the period between 28th May, 1985 and 19th December, 1985. They realized Tk.5,19,505.25 by issuing tax t..Category: Criminal Law | Date: | Hits: 85
Government of the People's Republic of Bangladesh Vs. Nasirur Rahman, 2011, 40 CLC (AD)
....on of the direction given by the High Court Division in the impugned judgment and order. Ed. This Case is also Reported in: 32 BLD (AD) (2012) 87, 9 LG (AD) (2012) 50, 17 MLR (AD) (2012) 89. ......৩/৯০/১৫১ dated 31.08.1997 informed the Ministry that since the Project Director posted on deputation was transferred to other place, if a new Project Director was appointed for the rest period of the project, he would not be able to make due contribution, so in deviation of the recomme..Category: Employment/Service Law | Date: | Hits: 119
Government of Bangladesh and Others Vs. Md. Mosharraf Hossain, 2011, 40 CLC (AD)
....not find any error in the impugned judgment and order calling for interference by this Court. Accordingly, this petition is dismissed. Ed. This Case is also Reported in: 32 BLD (AD) (2012) 67....... in 2008. However, on 01.02.2007, the petitioner had already been promoted from the ABO to the Bench Reader. But, as the implementation was with retrospective effect from 01.12.2003, the petitioner's period of past service as ABO from 2003 to 2007 was treated as Second Class Gazetted service. Moreov..Category: Employment/Service Law | Date: | Hits: 127
Government of Bangladesh and Others Vs. Himangshu Ranjan Pal, 2011, 40 CLC (AD)
....dgment of the Administrative Appellate Tribunal. In the result, the Civil Petition for Leave to Appeal No.2356 of 2009 is dismissed. Ed. This Case is also Reported in: 32 BLD (AD) (2012) 64. ......gone medical treatment. Upon recovery he filed an application for medical leave being accompanied with medical certificates. The petitioner had to take specialized treatment at Dhaka for quite a long period. Thereafter, on his recovery from illness he went to the school to join his duties. Then he w..Category: Administrative Law | Date: | Hits: 240
....b-section 1 (Ka) of section 42 of the VAT Act.
14. The title of section 194 of the Customs Act is "Deposit, pending Appeal, of duty demanded or penalty levied." Sub-section (1) of this section has stipulated that any person desirous of Appealing under section 193 or section 196A against decision ......a show cause notice upon it bearing Nothi No. 3/A(340) oniom/JMS Glass/2005/1907 (5-1), dated 23-10-2005 demanding Taka 3,03,67,190.10 as VAT under section 55 of the VAT Act, alleging evasion for the period between 1-1-1998 to 31-12-2004. The petitioner gave reply to the show cause notice on 28-11..
Category: Fiscal/Taxation Law | Date: | Hits: 130
Ramjan Ali Mistry Vs. Md. Hedayelullah, 1978, 7 CLC (AD)
....td. Vs. Shri Ram Krishna Dalmia, AIR 1973 (SC) 425. In conclusion, we find no merit in this appeal, which is dismissed with costs. Ed. This Case is also Reported in: 31 DLR (AD) (1979) 183.......n the time specified in that section. Explanation- A landlord shall not for the purposes of this sub-section be deemed to have refused to accept any rent unless the rent is remitted within the period referred to above in this sub section by postal money order to the address of the landlor..Category: Property Law | Date: | Hits: 87
M/S Pak Jute Mills Ltd. Vs. Income Tax Officer and another, 1978, 7 CLC (AD)
....ere the rate of surcharge has been detailed. This point also fails. In the result, therefore, the appeal is dismissed with costs. Ed. This Case is also Reported in: 31 DLR (AD) (1979) 178. ......dule of the Constitution of 1962 and (2) whether the imposition of Cyclone Relief Surcharge was illegal whether it was a tax on a tax. 5. It is not disputed that the Company during the relevant period was enjoying tax-holiday under section 15BB. The question is, whether any tax could be levied..Category: Fiscal/Taxation Law | Date: | Hits: 131
Zaminur Rahman & others Vs. Bangladesh & others, 1978, 7 CLC (AD)
....uraged. In the above premises the appeal is dismissed but in the facts and circumstances of the case, we make no order as to costs. Ed. This Case is also Reported in: 31 DLR (AD) (1979) 171.......Lease of collection of Octroi, notwithstanding anything contained in these Rules, the Purashava may lease out collection of Octroi of or Octroi post barrier or group of such posts barrier for a period for not exceeding one year at a time on such terms and conditions, not being inconsistent w..Category: Fiscal/Taxation Law | Date: | Hits: 112
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