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Commissioner of Taxes & another Vs. M/s. Mullick Brothers, 1981, 10 CLC (AD)
....full agreement with Managing Partner and the authorised representative on 10.11.69 The appellant firm filed a petition under Article 102 of the Constitution calling in question the demand of arrear tax by respondent No.1. on 31.1.1974 in respect of the declaration of excess income on the grounds......rom want of legal authority. In the result, therefore, this review application is allowed and the appeal is dismissed without any order as to costs. Ed. This Case is also Referred in: ...... In the result, therefore, this review application is allowed and the appeal is dismissed without any order as to costs. Ed. This Case is also Referred in: ......rom want of legal authority. In the result, therefore, this review application is allowed and the appeal is dismissed without any order as to costs. Ed. This Case is also Referred in: ..Category: Fiscal/Taxation Law | Date: | Hits: 98
Dr. Nurul Islam Vs. Bangladesh, 1980, 9 CLC (AD)
....f Justice No selection was involved. The interests of all rent-receivers throughout the province were to be acquired at one and the same time. 37. Even if there are discriminatory provisions in taxing statute, they will not be immune from attack on the ground of their infringement of the equal......osts. The decision of the High Court Division is set aside and the impugned order declared to be of no lawful authority. Ed. This Case is also Reported in: 33 DLR (AD) 201, 1981 BLD (AD) 140. ...... High Court Division is set aside and the impugned order declared to be of no lawful authority. Ed. This Case is also Reported in: 33 DLR (AD) 201, 1981 BLD (AD) 140. ......osts. The decision of the High Court Division is set aside and the impugned order declared to be of no lawful authority. Ed. This Case is also Reported in: 33 DLR (AD) 201, 1981 BLD (AD) 140. ..Category: Employment/Service Law | Date: | Hits: 180
Musharraf Hossain Chy Vs. GM, Titas Gas Transmission & Dist. Co. Ltd. & ors., 1981, 10 CLC (AD)
....view of the above observations, the appeal is dismissed, the Judgment and order of the High Court Division is upheld. There will be no order as to costs. Ed. This Case is also Reported in: ......o you for your domestic use. The Management however allows you to stay in the unit's hired house for one month and vacate the same on February 28, 1978, falling which rent of the house shall be deducted from your termination benefits. 34. He challenged this order of termination on the gr......rvations, the appeal is dismissed, the Judgment and order of the High Court Division is upheld. There will be no order as to costs. Ed. This Case is also Reported in: ......view of the above observations, the appeal is dismissed, the Judgment and order of the High Court Division is upheld. There will be no order as to costs. Ed. This Case is also Reported in: ..Category: Employment/Service Law | Date: | Hits: 104
Bangladesh and others Vs. Md. Abdur Rab, 1979, 8 CLC (AD)
.... the appeal is allowed without any order as to costs. The order of the High Court Division is set aside and the writ re-called. Ed. This Case is also Reported in: 33 DLR (AD) (19781) 143. ...... the appeal is allowed without any order as to costs. The order of the High Court Division is set aside and the writ re-called. Ed. This Case is also Reported in: 33 DLR (AD) (19781) 143. ......thout any order as to costs. The order of the High Court Division is set aside and the writ re-called. Ed. This Case is also Reported in: 33 DLR (AD) (19781) 143. ......wnership of these recently purchased houses and other assets indicated that he could not have acquired them with the income he derived from his meagre salary, they being disproportionate to the known source of his income. 2. On January 5, 1976 the respondent submitted his explanation to the Scre..Category: Employment/Service Law | Date: | Hits: 102
M/s. Everett Orient Lines Inc. Vs. Commissioner of Income Tax Ctg Zone, Ctg, 1982, 11 CLC (AD)
....y;rett,' Murray Everett’ and 'Monolo Everett'. The Company claimed additional depreciation apart from the normal depreciation for the third year out of the five years entitlement. The Income-tax officer refused such additional depreciation. Thereafter, the Appellate Assistant Commissi......esult, therefore, both the appeals are allowed. The judgement of the High Court Division is set aside and the orders of the Tribunal are restored. There will be no order as to costs. Ed. ......eals are allowed. The judgement of the High Court Division is set aside and the orders of the Tribunal are restored. There will be no order as to costs. Ed. ......esult, therefore, both the appeals are allowed. The judgement of the High Court Division is set aside and the orders of the Tribunal are restored. There will be no order as to costs. Ed. ..Category: Fiscal/Taxation Law | Date: | Hits: 114
Messrs. Haji Noor Ali Sowdagar & Sons Ltd. Vs. Comm. of Sales, Tax, Ctg Zone, 1982, 11 CLC (AD)
....bsp; Ruhul Islam J.-This appeal by special leave arises from a decision of the High Court Division on an application under section 17(2) of the Sales-tax Act, 1951 raising the question as to whether the assessee is entitled to claim adjustment on r......hy;tention of the assessee cannot be accepted. In my opinion the question has been correctly decided by the High Court Division. Therefore, the appeal is dismissed with costs. Ed. ......ot be accepted. In my opinion the question has been correctly decided by the High Court Division. Therefore, the appeal is dismissed with costs. Ed. ......hy;tention of the assessee cannot be accepted. In my opinion the question has been correctly decided by the High Court Division. Therefore, the appeal is dismissed with costs. Ed. ..Category: Fiscal/Taxation Law | Date: | Hits: 95
Mofizur Rahman Khan Vs. Government of Bangladesh, 1982, 11 CLC (AD)
....lation." 15. In the case 'Sri Prithi Cotton vs. BB. Municipality AIR 1970 (SC) 192. Validity of the Gujrat Imposition of Taxes by Municipalities Validation Act, 1963 was examined. Assessment of tax on lands and buildings made under the Bombay Municipal and Boroughs Act, 1952 was challenged en ...... disposed of in these terms, without any cost. In the result, Civil Appeal Nos. 73 and 124 of 1981 are dismissed. No order as to costs. Ed. This Case is also Reported in: 34 DLR (AD) 321. ......ms, without any cost. In the result, Civil Appeal Nos. 73 and 124 of 1981 are dismissed. No order as to costs. Ed. This Case is also Reported in: 34 DLR (AD) 321. ...... disposed of in these terms, without any cost. In the result, Civil Appeal Nos. 73 and 124 of 1981 are dismissed. No order as to costs. Ed. This Case is also Reported in: 34 DLR (AD) 321. ..Category: Constitutional Law | Date: | Hits: 188
....rue income he can put his own estimate of gross profit. However in that circumstance the assessing officer must record a clear finding of his so doing.
Case Referred to-
Commissioner of Income-tax v. M/s Ata Hossain Khan Ltd. 28 DLR (AD) 141.
Lawyers Involved:
Habibul Islam Bhuiyan, Adv......f no method of accounting has been regularly employed, or if the method employed is such that, in the opinion of the Deputy Commissioner of Taxes, the income, profits and gains cannot properly be deducted there, from then the computation shall be made upon such basis and in such manner as the ......igh Court Division are set aside. The appeals are allowed without any order as to costs.
Ed.
This Case is also Reported in: 34 DLR (AD)(1982) 298; 3 BLD (AD) 1983, 48.
......dgment and order by the High Court Division are set aside. The appeals are allowed without any order as to costs.
Ed.
This Case is also Reported in: 34 DLR (AD)(1982) 298; 3 BLD (AD) 1983, 48.
..
Category: Fiscal/Taxation Law | Date: | Hits: 100
Commissioner of Income Tax Vs. Chowdhury Ramzan Ali and another, 1982, 11 CLC (AD)
....mpany Appeal No. 6 of 1968. 2. The Income Tax Officer, Companies Circle, made an assessment u/s. 23 of the Income Tax Act for the year 1962-63 demanding Rs. 11,98,326/- as tax from the Official Liquidator, Dacca Electricity Development Company under liquidation......ed without any order as to costs. The orders of the Court below are set aside, the proceedings of claims of the appellant before the Company Judge will proceed according to law. Ed. ....... The orders of the Court below are set aside, the proceedings of claims of the appellant before the Company Judge will proceed according to law. Ed. ......ed without any order as to costs. The orders of the Court below are set aside, the proceedings of claims of the appellant before the Company Judge will proceed according to law. Ed. ..Category: Fiscal/Taxation Law | Date: | Hits: 85
Al-Sayar Navigation Co. Vs. Delta International Traders Ltd. and ors., 1982, 11 CLC (AD)
.... maritime liens, etc. in 926 enumerated in Article 2 that the following give rise to maritime lien on a vessel: (1) Law costs due to the state, pilotage dues, tonnage dues, etc. and other public taxes. (2) Claims arising out of contract of engagement of the master, crew and other persons hir......plaintiff is assessed at Tk. 7,36,040/- and the decree is passed accordingly. Civil Appeal No. 38 of 1981 is dismissed. There will be no order as to costs. Ed. This Case is also Reported in: ......k. 7,36,040/- and the decree is passed accordingly. Civil Appeal No. 38 of 1981 is dismissed. There will be no order as to costs. Ed. This Case is also Reported in: ...... market price came down from Tk.30 to 27. Evidence is there that even from January there was a downward trend of the market obviously because salt by that time started coming to the market from other sources. Had it come in January then the plaintiff could have sold at the rate of Tk. 38 per maund b..Category: Admiralty Law or Maritime Law | Date: | Hits: 264
Commissioner of Taxes, Ctg Zone, Ctg Vs. M/s Free School Street Properties, Ltd, 1982, 11 CLC (AD)
....he neighborhood of the said locality: Provided that where the capital value of such property has been determined by the appropriate local or Provincial authority for purpose of property taxation under the laws and regulations in force in the said locality, the Wealth Tax Officer......hy;ded for by constituting a fund out of which investments are made, the value of such depreciation fund shall be excluded from the computation. (iv) If development allowance has been deducted from the value of the block, the amount of it shall be added back. (v) Where th......sessee was business or trading. Therefore, rule 8 (9) is applicable. In the result, therefore, this appeal is dismissed without any order as to cost. Ed. ....... Vs Commissioner of Income Tax 1972 I.T R 700 the question was whether the appellant's income from sub letting the stalls was assessable as business income under section !0 or as income from other sources under section 12 of the Income Tax Act It was held that the definition of 'business ..Category: Fiscal/Taxation Law | Date: | Hits: 78
Commissioner of Income Tax, Dacca Vs. Adamjee Sons Ltd., 1982, 11 CLC (AD)
....It is further mentioned the computation of value assessed can be made in two ways—(1) on the basis of balance sheet value of the assets and (2) on the paid up capital and reserves. The wealth tax officer in this case has taken recourse to the first method, that is, on the basis of the......d for by constituting a fund out of which investments are made, the value of such depreciation fund shall be excluded from the computation. (iv) If development allowance has been deducted from the value of the block, the amount of it shall be added back. (v) Where th...... 7(1) of the Wealth Tax Act. There is nothing to interfere. In the result, therefore, this appeal is dismissed without any order as to cost. Ed. ......d not separately under section 7(1) of the Wealth Tax Act. There is nothing to interfere. In the result, therefore, this appeal is dismissed without any order as to cost. Ed. ..Category: Fiscal/Taxation Law | Date: | Hits: 73
Commissioner of Income Tax Vs. Mrs. Masuda Khatun, 1982, 11 CLC (AD)
....nbsp; Badrul Haider Chowdhury J.—This appeal by special leave arises out of a judgment passed by the High Court holding that the dividend in the hand of an assessee is exempt from tax under section 15-BB of the Income Tax Act on giving an affirmative answer to the question of la......e the exemption illusory. Accordingly, the answer to the question framed must be in the affirmative. The appeals are, therefore, dismissed without any order as to costs. Ed. ......rdingly, the answer to the question framed must be in the affirmative. The appeals are, therefore, dismissed without any order as to costs. Ed. ......n in the Act. 7. Section 4 provides that subject to the provisions of the Act, the total income of any previous year of any person includes all income, profits and gains from whatever source derived which ; (a) are received or are deemed to be received in such year by or on behalf o..Category: Fiscal/Taxation Law | Date: | Hits: 75
Nurjahan Begum, wife of Mahmudur Rahman Vs. Mahmudur Rahman Mullick , 1982, 11 CLC (AD)
....he Municipal register and is the Revisional Survey Settlement and her name has been recorded as the owner of the said properties acquired by exchange. She paid the government revenue and municipal taxes regularly. That the plaintiff had no interest in the said property nor did he ever claim......not be sustained. In the result the appeal is allowed, judgment and decree of the trial Court and those of the High Court Division are set aside and the suit is dismissed with costs. Ed. ...... the appeal is allowed, judgment and decree of the trial Court and those of the High Court Division are set aside and the suit is dismissed with costs. Ed. ......ami transactions. The principle laid down in the above mentioned case which arose exclusively from Hindu law, was applied in transactions between the Muslims. 11. In a benami transaction source of purchase money is an important criteria but it is not conclusive. The initial presumptio..Category: Property Law | Date: | Hits: 448
Mrs. H Mansur & ors Vs. Sec. Min. of Pub. Works & Urban Dev., Pub. Works Div, GoB, 1982, 11 CLC (AD)
....ed with costs. The order of the High Court Division is set aside, and the impugned order of cancellation of the lease deed declared to have been passed without any lawful authority. Ed. ......ed with costs. The order of the High Court Division is set aside, and the impugned order of cancellation of the lease deed declared to have been passed without any lawful authority. Ed. ...... High Court Division is set aside, and the impugned order of cancellation of the lease deed declared to have been passed without any lawful authority. Ed. ......r the appellants after citing two decisions one of Bangladesh vs. A.T. J. Industries 29 D.L.R. 181 and the other D.F.O. South Kheri vs. Ram Sanchi Singh, A. I. R. 1973 (S.C.) 205, submits that mere source of dispute arising from a contract will not make an action of a Government authority immune..Category: Property Law | Date: | Hits: 53
Assessing Officer, Narayangonj Range and others Vs. Burmah Eastern Ltd., 1981, 10 CLC (AD)
....x for the years 1957-58 to 1972-73. Respondent sought for clarification, and was informed that the re-assessment had been made according to Urban Immovable Property Tax Act and Rules and that the tax must be paid by 18th August, 1973, otherwise penalty would be imposed. The Taxation Officer, N......at the High Court Division has rightly held that the Writ Petition was maintainable. For the aforesaid reasons this appeal is dismissed but without cost. Ed. This Case is also Reported in:......ion has rightly held that the Writ Petition was maintainable. For the aforesaid reasons this appeal is dismissed but without cost. Ed. This Case is also Reported in:......at the High Court Division has rightly held that the Writ Petition was maintainable. For the aforesaid reasons this appeal is dismissed but without cost. Ed. This Case is also Reported in:..Category: Fiscal/Taxation Law | Date: | Hits: 76
Sonali Bank Vs. Abdul Mannan and others, 1981, 10 CLC (AD)
....State Bank of Pakistan or any of its branches or from any office or branch of any other bank or any Govt. treasury, and (ii) whether any person surrendering any such currency notes has evaded any tax payable to the Government. Sub-paragraph (2) of paragraph 5 provided that the decision of a comm......ecame a debtor. The High Court Division has rightly issued the writ. In the result, therefore, the appeal is dismissed without any order as to costs. Ed. This Case is also Reported in: ......urt Division has rightly issued the writ. In the result, therefore, the appeal is dismissed without any order as to costs. Ed. This Case is also Reported in: ......ecame a debtor. The High Court Division has rightly issued the writ. In the result, therefore, the appeal is dismissed without any order as to costs. Ed. This Case is also Reported in: ..Category: Banking Law | Date: | Hits: 129
M/s. A. K. Khan Plywood Co., Chittagong Vs. Commission of Income Tax, East Pakis, 1973, 2 CLC (AD)
....chard Doughty Vs. Commissioner of Taxes A.I.R. 1927, P.C. 76; J. & M. Graig (Kilmarnock) Ltd. Vs. Inland Revenue (1914) S. C. 318 (Appl.); Maharajdhiraj Sir Kameshwar Singh Vs. Commissioner of Income-tax, Bihar and Orissa, (3) 48 ITR, 483; Commissioner of Income-tax Vs. Public Industries P.L.D. 19......urt is set aside. I would, however, leave the parties to bear their own costs. H. Rahman CJ.—I agree. M. R. Khan J.—I agree. Ed. This Case is also Reported in: 25 DLR (SC) (1973) 65. ......d, however, leave the parties to bear their own costs. H. Rahman CJ.—I agree. M. R. Khan J.—I agree. Ed. This Case is also Reported in: 25 DLR (SC) (1973) 65. ......urt is set aside. I would, however, leave the parties to bear their own costs. H. Rahman CJ.—I agree. M. R. Khan J.—I agree. Ed. This Case is also Reported in: 25 DLR (SC) (1973) 65. ..Category: Fiscal/Taxation Law | Date: | Hits: 82
Tripura Modern Bank Ltd. Pakis. Zone, Chittagong Vs. Khan Bahadur Khalilur Rahman, 1973, 2 CLC (AD)
.... The Bengal Municipal Act, 1932, section 525 There is no provision in the Bengal Municipal Act that a purchaser in a sale held under section 525 of the Act for realization of municipal tax purchases the property free from all encumbrances. If there is a valid mortgage subsisting at th......ment and decree of the High Court are set aside and these of the trial Court restored. There will, however, be no order as to costs. Ed. This Case is also Reported in: 25 DLR (SC) (1973) 34. ......igh Court are set aside and these of the trial Court restored. There will, however, be no order as to costs. Ed. This Case is also Reported in: 25 DLR (SC) (1973) 34. ......ment and decree of the High Court are set aside and these of the trial Court restored. There will, however, be no order as to costs. Ed. This Case is also Reported in: 25 DLR (SC) (1973) 34. ..Category: Banking Law | Date: | Hits: 230
Popular Biscuit Ltd Vs. Biximco Bremer Export Contor Brand, Repprecht Gmbh & ors, 2006, 35 CLC (AD)
.... Court Division in staying the suit can not be sustained. Accordingly the appeal is allowed without any order as to costs. Ed. This Case is also Reported in: IV ADC (2007) 743. ...... Court Division in staying the suit can not be sustained. Accordingly the appeal is allowed without any order as to costs. Ed. This Case is also Reported in: IV ADC (2007) 743. ......ained. Accordingly the appeal is allowed without any order as to costs. Ed. This Case is also Reported in: IV ADC (2007) 743. ...... Court Division in staying the suit can not be sustained. Accordingly the appeal is allowed without any order as to costs. Ed. This Case is also Reported in: IV ADC (2007) 743. ..Category: Business or Commercial Law | Date: | Hits: 94
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