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Bangabir Kader Siddiqui, Bir Uttam Vs. Government of Bangladesh, 2002, 31 CLC (AD)
..... There is no merit in this petition and the same is accordingly dismissed. Ed. This Case is also Reported in: 54 DLR (AD) (2002) 64. ....... There is no merit in this petition and the same is accordingly dismissed. Ed. This Case is also Reported in: 54 DLR (AD) (2002) 64. ......this petition and the same is accordingly dismissed. Ed. This Case is also Reported in: 54 DLR (AD) (2002) 64. ....... There is no merit in this petition and the same is accordingly dismissed. Ed. This Case is also Reported in: 54 DLR (AD) (2002) 64. ..Category: Election Law | Date: | Hits: 158
BRAC and others Vs. Professor Mozaffar Ahmed and others, 2002, 31 CLC (AD)
....r the Act as well. We have heard the learned Advocates on this point and it appears that earlier the High Court Division of the Supreme Court in a decision has held that income from the BRAC is not taxable as it is being used for charitable purposes but, subsequently, by Finance Act of 1999 incom......se appeals. Accordingly, the same are dismissed. Ed. This Case is also Reported in: 54 DLR (AD) (2002) 36. ......, the same are dismissed. Ed. This Case is also Reported in: 54 DLR (AD) (2002) 36. ......of the High Court Division in respect of investment made by BRAC on the fund received from abroad. It is submitted that as long as money received as foreign donation is invested to generate more resources for charitable purposes neither the Government in exercise of its regulatory powers nor the..Category: Constitutional Law | Date: | Hits: 199
Government of Bangladesh Vs. Ramananda Sarker, 2002, 31 CLC (AD)
.... wronged. The petition is dismissed. Ed. This Case is also Reported in: 54 DLR (AD) (2002) 35. ...... wronged. The petition is dismissed. Ed. This Case is also Reported in: 54 DLR (AD) (2002) 35. ......s dismissed. Ed. This Case is also Reported in: 54 DLR (AD) (2002) 35. ...... wronged. The petition is dismissed. Ed. This Case is also Reported in: 54 DLR (AD) (2002) 35. ..Category: Procedural Law | Date: | Hits: 97
Osman Gani Vs. State, 2002, 31 CLC (AD)
.... appellant and acquit him. The appellant be set at liberty if not wanted in any other case. Ed. This Case is also Reported in: 54 DLR (AD) (2002) 34. ...... appellant and acquit him. The appellant be set at liberty if not wanted in any other case. Ed. This Case is also Reported in: 54 DLR (AD) (2002) 34. ......set at liberty if not wanted in any other case. Ed. This Case is also Reported in: 54 DLR (AD) (2002) 34. ...... appellant and acquit him. The appellant be set at liberty if not wanted in any other case. Ed. This Case is also Reported in: 54 DLR (AD) (2002) 34. ..Category: Criminal Law | Date: | Hits: 55
Syed Abu Hossain Arshad & ors Vs. BD Sugar and Food Industries Corpn and ors, 2002, 31 CLC (AD)
...., facts and circumstances all the three leave petitions are dismissed. Ed. This Case is also Reported in: 54 DLR (AD) (2002) 33. ......, facts and circumstances all the three leave petitions are dismissed. Ed. This Case is also Reported in: 54 DLR (AD) (2002) 33. ......e petitions are dismissed. Ed. This Case is also Reported in: 54 DLR (AD) (2002) 33. ......, facts and circumstances all the three leave petitions are dismissed. Ed. This Case is also Reported in: 54 DLR (AD) (2002) 33. ..Category: Labour and Industrial Law | Date: | Hits: 115
Commissioner of Taxes, Dhaka (South) Zone, Dhaka Vs. Ujala Match Factory, 2002, 31 CLC (AD)
.... 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 bonus of Ta...... The appeals are dismissed without any order as to costs. Ed. This Case is also Reported in: 54 DLR (AD) (2002) 23. ......ut any order as to costs. Ed. This Case is also Reported in: 54 DLR (AD) (2002) 23. ...... 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
Akbar Hossain (Md) Vs. MD, Agrani Bank and others, 2002, 31 CLC (AD)
.... In view of the above, the petition is dismissed. Ed. This Case is also Reported in: 54 DLR (AD) (2002) 21. ...... In view of the above, the petition is dismissed. Ed. This Case is also Reported in: 54 DLR (AD) (2002) 21. ......is dismissed. Ed. This Case is also Reported in: 54 DLR (AD) (2002) 21. ...... In view of the above, the petition is dismissed. Ed. This Case is also Reported in: 54 DLR (AD) (2002) 21. ..Category: Employment/Service Law | Date: | Hits: 83
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. ......e High Court Division. The petition is dismissed. Ed. This Case is also Reported in: 54 DLR (AD) (2002) 14. ......The petition is dismissed. Ed. This Case is also Reported in: 54 DLR (AD) (2002) 14. ......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
AKM Ali Imam Vs. DG, Bangladesh Agricultural Research Institute & another, 2002, 31 CLC (AD)
....There is no merit in this petition and the same is accordingly, dismissed. Ed. This Case is also Reported in: 54 DLR (AD) (2002) 5. ......There is no merit in this petition and the same is accordingly, dismissed. Ed. This Case is also Reported in: 54 DLR (AD) (2002) 5. ......ame is accordingly, dismissed. Ed. This Case is also Reported in: 54 DLR (AD) (2002) 5. ......There is no merit in this petition and the same is accordingly, dismissed. Ed. This Case is also Reported in: 54 DLR (AD) (2002) 5. ..Category: Administrative Law | Date: | Hits: 104
S. M. Iqbal Hossain Vs. Managing Director, I F I C Bank Ltd., 2006, 35 CLC (AD)
....that the High Court Division took a correct view in the matter and as such the impugned judgment does not call for our interference. The petition is, therefore, dismissed. Ed. ......that the High Court Division took a correct view in the matter and as such the impugned judgment does not call for our interference. The petition is, therefore, dismissed. Ed. ......the matter and as such the impugned judgment does not call for our interference. The petition is, therefore, dismissed. Ed. ......that the High Court Division took a correct view in the matter and as such the impugned judgment does not call for our interference. The petition is, therefore, dismissed. Ed. ..Category: Employment/Service Law | Date: | Hits: 78
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. ....... 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. ......o its file and number. The trial Court is directed to dispose of the suit expeditiously. There is no order as to costs. Ed. ....... 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. ..Category: Civil Law | Date: | Hits: 77
....e writ petitioner without writing the said purchased raw materials in the accounts register manufactured medicine by the said raw goods and supplied the same for the purpose of evading huge amount of taxes and thus for realization of total non-paid VAT of Tk.67,59,921.15/- filed the case. Thereafter......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.
......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.
......ed by its Chairman 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:..
Category: Fiscal/Taxation Law | Date: | Hits: 85
Messres MS Jafar Vs. Subordinate Judge, 3rd Court, Dacca & others, 1980, 9 CLC (AD)
....e 4(1) of President's Order No. 69 of 1972, all legal proÂceedings that were pending before and against the Government of Pakistan or East Pakistan in any Court or Tribunal or before any Arbitrator, tax authority or other authority in Bangladesh shall be continued by or against the Government of Ba......point of view we do not find any substance in this point. This appeal and the petition for special leave are dismissed but we make no order as to costs. Ed. This Case is also Reported in: ......ind any substance in this point. This appeal and the petition for special leave are dismissed but we make no order as to costs. Ed. This Case is also Reported in: ......point of view we do not find any substance in this point. This appeal and the petition for special leave are dismissed but we make no order as to costs. Ed. This Case is also Reported in: ..Category: Others | Date: | Hits: 106
Com. of In. Tax, Dacca Zone, Dacca Vs. M/S. Badridas Full-chand, Saidpur, Rangpur, 1981, 10 CLC (AD)
....agnar and Bros vs. Commissioner of Income-Tax, Madras, (1963) 7 Taxation, 418; Commissioner of Income-Tax vs. Md Asghar Muhammad Yunus & Co. (1968) 18 Taxation, 89; Commissioner of Income tax vs. D.A. Chetti and Co., 1948 I.T.R., 404; Commissioner of Income-tax vs. Md. Asgar Mohamm......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. ......f 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. ......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
...., 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 of 1969)
Judgment
Ruhul Islam J.- This appeal by special leave aris......”
(a) income-tax is to be charged in respect of a period other than the previous year or previous years, as the case may be, income tax shall be charged accordingly;
(b) income-tax is to be deducted at souÂrce or paid in advance; it shall be so deducted or paid, as the case may be."
......he 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.
......depends mainly on the construction of the expression "previous year" as defined under section 2(11) of the Income-tax Act. The expression 'previous year' means—
"(i) in respect of any separate source of income profits and gains—
(a) the twelve months ending on the 30th day of June ne..
Category: Fiscal/Taxation Law | Date: | Hits: 78
Commissioner of Income Tax, (Now Com. of Taxes), Ctg. Vs. Saifuddin A Siddiqui, 1980, 9 CLC (AD)
.... 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 tax, but this exemption will not apply to a case where so much of the income as remaining unexpended......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 ......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 ......being expended within Pakistan. 5. Mr. Mozammel Haque Bhuiyan, the learned Advocate for the appellant has submitted that the Income Tax Officer estimated the income of the Estate from different sources, such as property tax, ground rent, bazar collection, and worked out a surplus which was not..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)
....ow Bangladesh)…....Appellant in all the appeals. 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 sta......y order as to costs. ORDER OF THE COURT According to the majority view the appÂeals are dismissed without any order as to costs. Ed. This Case is also Reported in: 32 DLR (AD) (1980) 138 ......ORDER OF THE COURT According to the majority view the appÂeals are dismissed without any order as to costs. Ed. This Case is also Reported in: 32 DLR (AD) (1980) 138 ......y order as to costs. ORDER OF THE COURT According to the majority view the appÂeals 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 ReÂpublic 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. ......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. ......rity 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. ......ative function one by the President, the Chief Executive of the Republic and the other by the Chief Martial Law Administrator was combined in the same person. The same Legislative fountain became the source of both the legisÂlations one of was justifiable while the other could not be questioned in ..Category: Criminal Law | Date: | Hits: 294
Secretary of Aircraft Engineers of BD & anr Vs. Registrar of Trade Union & ors , 1993, 22 CLC (AD)
..... However, this Judgment will not affect the existing Agreements, if any, between any of the appellants and the Biman. Ed. This case is also reported in: 45 DLR (AD) (1993) 122 ....... However, this Judgment will not affect the existing Agreements, if any, between any of the appellants and the Biman. Ed. This case is also reported in: 45 DLR (AD) (1993) 122 ...... not affect the existing Agreements, if any, between any of the appellants and the Biman. Ed. This case is also reported in: 45 DLR (AD) (1993) 122 ......stablish and, subject only to the rules of the organisation concerned, to join associations of their choosing without previous authorisation” (Underlines are mine). This section has its source Article 2 of Convention No. 87 adopted by the International Labour Organisation in 1948 and ..Category: Labour and Industrial Law | Date: | Hits: 103
Serajul Islam Vs. Bangladesh Consumer's Supply Company Ltd. and another, 1993, 22 CLC (AD)
....sion of law in High Court Division's order restoring the petitioner's dismissal from service. The petition is dismissed. Ed. This case is also reported in: 45 DLR (AD) (1993) 100 ......iry. The petitioner appeared before the Committee and gave the same explanation, but the Committee submitted a report holding him guilty of misappropriation of the amount. The respondent, employer, deducted the value of the spoiled goods Tk. 8885/50 and held him guilty of defalcation of the bala......sion's order restoring the petitioner's dismissal from service. The petition is dismissed. Ed. This case is also reported in: 45 DLR (AD) (1993) 100 ......sion of law in High Court Division's order restoring the petitioner's dismissal from service. The petition is dismissed. Ed. This case is also reported in: 45 DLR (AD) (1993) 100 ..Category: Labour and Industrial Law | Date: | Hits: 79
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