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....ent:
Syed Amirul Islam J
Mirza Hussain Haider J
Hayes Haier Appliance Company Ltd. … …………………………………………………….Petitioner
Vs.
Secretary, Internal Resources Division, Ministry of Finance and others....................... Respondents.
Judgment
......rical home appliances have been exempted by the Government while retaining supplementary duty on locally-made refrigerator pursuant to the SRO No. 150/Ain/2001/3f5/Mushak, dated 7-6-2001 (hereinafter called "the notification") read with first part of Third Schedule of the VAT Act, 1991. The responde...... any lawful authority and are of no legal effect.
In view of the facts and circumstances of the cases there will be no order as to cost.
Ed.
This Case is also Reported in: 58 DLR (2006) 5.
..
Category: Fiscal/Taxation Law | Date: | Hits: 81
Selim Reza Vs. Government of Bangladesh and others, 2005, 34 CLC (HCD)
....in the said tender already deposited Taka 4,50,000 in the name of UNO at Utholi Branch, Sonali Bank by two Bank Drafts both dated 29-3-05, by way of Call Deposit (CD) as earnest money. But because of some unavoidable circumstances he could not submit his tender on 13-4-2005. The petitioner finding n......Rule is made absolute without any order as to costs. The office is directed to communicate this order to the respondents for information. Ed. This Case is also Reported in: 58 DLR (2006) 1. ......r the Rule was issued would not only amount to paying a premium for the illegal and mala fide acts committed by the respondents for illegally obtaining lease of the said Cattle Hat by causing revenue loss to the state and the government but would also offend the principle of fair play and justice as..Category: Others | Date: | Hits: 114
Commissioner of Taxes Vs. Kushtia Sugar Mills Ltd., 2000, 29 CLC (HCD)
....T holding that incentive bonus was an expenditure incurred by the assessee wholly and exclusively for the purpose of the assessee’s business and it is neither an expenditure of capital nature or personal expenditure. 3. The following question has been formulated by the revenue applicant for our...... its return showing a total loss of Taka 59,46,175 for the said assessment year but the DCT assessed the income of the assessee under sections 23(2) and 22(4) of the Income Tax Act, 1922 (hereinafter called “the act”) at a total loss of Taka 46,53,020 by disallowing many items amongst which the ...... 2. The assessee company is a incorporated under the Companies Act and is a nationalised one under the provisions of President’s Order 27 of 1972. The assessee submitted its return showing a total loss of Taka 59,46,175 for the said assessment year but the DCT assessed the income of the assessee ..Category: Fiscal/Taxation Law | Date: | Hits: 104
Annada Prosad Das Vs. DC, Khulna and others, 2001, 30 CLC (HCD)
....Appellant Vs. DC, Khulna and others………….Respondents. Judgment June 28, 2001. Cases Referred to- Mirza Shahab Ispahani Vs. Bangladesh, 40 DLR (AD) 116, Bangladesh Vs. Professor Golam Azam, 46 DLR (AD) 192, Abeda Khatun and another Vs. State of UP and others, AIR 1963 (Alla......overnment may makes rules for carrying out the purpose of this Order.” 11. We should go back to the year 1951 when another law was enacted for determination of citizenship at that time which was called Pakistan Citizenship Act, 1951 and there were as many as 23 sections in that Act. We see that......hip does not evaporate with the passing of time. It clings to a person wherever he may roam, it cannot be taken away from him unless he voluntarily renounces it or is guilty of some conduct involving loss of citizenship. Thus, onus of proving that a citizen of India has lost his citizenship is on th..Category: Immigration and Citizenship Law | Date: | Hits: 190
Anindra Bhusan Ghose Vs. Bangladesh Government, 2001, 30 CLC (HCD)
....sfer deed was a sale deed. The defendant Nos.4 and 5 returned the suit land to said Dhanobar and Nafar on 25th Chaitra by making endorsement on the back of the deed of sale, Dhanobar died leaving two sons, Rakhal and Shuvas. Shuvas died leaving brother Rakhal only. Rakhal died leaving only son defen......s follows: “Anomalous mortgage: A mortgage which is not a simple mortgage, a mortgage by conditional sale, a usufructuary mortgage, an English mortgage or a mortgage by deposit of title deeds is called an anomalous mortgage”. The learned Counsel for the appellant at the same time admits be......l. For the reasons and discussions made above, I find no merits in this appeal. In the result the appeal is dismissed. No costs. Ed. This Case is also Reported in: 53 DLR (HCD) (2001) 493...Category: Property Law | Date: | Hits: 85
....t dated 24-2-97 of the Deputy Commissioner, Rangamati Hill District in Civil Suit No.17 of 1995.
2. Bangladesh Forest Industries Development Corporation (BFIDC) appointed the opposite party Supervisor in the Timber Extraction Project, Kaptai on master roll basis. The Board of Directors, BFIDC, su......he facts by evidence adduced by the parties to the dispute and a decision which disposes of the whole matter by finding upon the facts so found. By an agreement between the parties arbitrators may be called upon to exercise judicial powers and to decide a dispute according to law but that would not ......ainable.
For the reasons stated above, we do not find a substance in this Rule, which is discharged without any order as to costs.
Ed.
This Case is also Reported in: 53 DLR (HCD) (2001) 488.
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Category: Civil Law | Date: | Hits: 89
Parul Bala @ Parul Rani Shah Mondol Vs. Suruj Miah and others, 2001, 30 CLC (HCD)
.... filed for declaration of title of the plaintiffs to the suit property, on the basis of purchase on 26-2-1951 from the defendant No.2 and that the title of the plaintiffs has not been affected by the so-called certificate of sale dated 1-6-1959 held in OD Certificate case No.21/1955-56 and by the au......led for declaration of title of the plaintiffs to the suit property, on the basis of purchase on 26-2-1951 from the defendant No.2 and that the title of the plaintiffs has not been affected by the so-called certificate of sale dated 1-6-1959 held in OD Certificate case No.21/1955-56 and by the aucti......)68 is disposed of accordingly, the judgments and decrees of, the Courts below are set aside. The suit is decreed in full. No costs. Ed. This Case is also Reported in: 53 DLR (HCD) (2001) 481...Category: Property Law | Date: | Hits: 83
Nizam Hazari Vs. State, 2001, 30 CLC (HCD)
....din J Nizam Hazari…………………Accused-Appellant Vs. State ………………Respondent. Judgment May 2, 2001. Result: The appeal is dismissed. Evidence of police personnel It is a matter of common knowledge that now-a-days impartial and independent witnesses do ......for ten (10) years and seven (7) years respectively. 2. Convict Nizam Hazari as appellant on presentation of this Criminal Appeal before this Court under section 30 of the Special Powers Act, 1974 called in question the propriety of the decision recorded by Special Tribunal No.14, Chittagong awar......nal No.14, Chittagong in Special Tribunal Case No.757 of 1999 stand maintained. Lower Court Records be sent down immediately. Ed. This Case is also Reported in: 53 DLR (HCD) (2001) 475. ..Category: Criminal Law | Date: | Hits: 58
Titas Gas Vs. Immense Washing Plant and others, 2001, 30 CLC (HCD)
....er, 1999 at the enhanced rate, the plaintiff stopped paying the bill and made a representation to the defendants for reconsideration but without any result. On the above averments, the plaintiff also made an application under Order 39 rules 1 and 2 read with section 151 of the Code of Civil Proce......es of the Ministry of Law, Justice and Parliamentary Affairs, the Ministry of Power and Energy and the Chairman of the Law Commission. Ed. This Case is also Reported in: 53 DLR (HCD) (2001) 471. ......ff so far paid a sum of Taka 1,22,215.48 vide a pay order dated 11-10-2000. The plaintiff was in default in the payment of gas bills which stood at Taka 17,69,974.86 as in March, 2001. Protecting the loss of Government revenue and to save itself, the defendant Titas Gas had no option but to snap the..Category: Civil Law | Date: | Hits: 151
Abdus Sukur (Md.) and others Vs. Bhasani Mandal and another, 2001, 30 CLC (HCD)
....gment and decree dated 24-5-1998 and 31-5-1998 respectively, exhibit 12 and 12 (ka) obtained by defendant No.1 from 3rd Court of Additional Assistant Judge at Dhaka in Title Suit No. 51 of 1997 and also for declaration that those are not operative against and binding upon the plaintiffs. 3. Plain......ic Relief Act must be a relief flowing directly and necessarily from the declaration sought and a relief appropriate to and necessarily consequent on, the right or title asserted. Sometimes, it is called consequential relief and a relief is said to be consequential only when the relief of declara......gment and decree of the Court of appeal below are set aside and those of the trial Court are hereby restored. Send down the records. Ed. This Case is also Reported in: 53 DLR (HCD) (2001) 452...Category: Property Law | Date: | Hits: 75
Seastar Shipping Lines Ltd. Vs. Bangladesh & others, 2001, 30 CLC (HCD)
....oaded from the loading port to a port in Bangladesh. Respondent Nos. 1 to 3 did not arrange for taking delivery of the cargo from the said vessel although they were under contractual obligation to do so. Rather surprisingly, the respondent No.2 by order dated 15-7-1999 vide Annexure-K requested the ......te of receipt of this order. A copy of this order be sent forthwith to the Prime Minister’s Secretariate and the Ministry of Food. Ed. This Case is also Reported in: 53 DLR (HCD) (2001) 449.......he territorial waters of Bangladesh without the permission of the authorities concerned. As a result, the said vessel has been lying idle at Mongla port since 1 1/2 years from 14-03-1999 causing huge loss to the petitioner due to the illegal detention of the said vessel. 3. Respondent No. 1 has c..Category: Admiralty Law or Maritime Law | Date: | Hits: 212
State Vs. Md. Shamim alias Shamim Sikder and others, 2000, 29 CLC (HCD)
....que and 7 others, 44 DLR (AD) 287; Abdul Quddus Vs. State, 43 DLR (AD) 234; Chowla Vs. State of Haryana, AIR 1974 (SC) 1039. Lawyers Involved: Syed Ziaul Karim, Advocate—For the Condemned Prisoner-Appellants. Shamsul Alam, Advocate—For the Appellant. Khondaker Mahbub Hossain, Advoca......e-witness the occurrence as per prosecution case. In this evidence he stated that on 27-10-93 at 10-30/PM he was in front of BM College, Barisal. Then he went to Sonali Cinema Hall. At that time Alok called him and told that he (deceased) had disputed with Shamim and he compromised the matter with S......der alias Md. Ratan are allowed and they are found not guilty to the charges levelled against them and they are acquitted in this case. Ed. This Case is also Reported in: 53 DLR (HCD) (2001) 439...Category: Criminal Law | Date: | Hits: 50
Gurvinder Singh Vs. Secretary, Ministry of Finance and others, 1992, 21 CLC (HCD)
....dhury J KM Hasan J Gurvinder Singh…………..Petitioner Vs. Secretary, Ministry of Finance and others…………..Respondents. Judgment July 8, 1992. Lawyers Involved: Masood R Sobban, Advocate—For the Petitioner. Moksudur Rahman, Advocate—For Respondent No.3. ...... In the result, this Rule is disposed of on the above observations without any order as to costs. Communicate this order at once. Ed. This Case is also Reported in: 53 DLR (HCD) (2001) 434. ......ided that in case of Bangladesh a double taxation shall be avoided. From a reading of the provision of this convention which narrated in detail the various activities of an individual, a company, its loss and profit and dividend and interest arising in connection thereof to an individual or to a com..Category: Fiscal/Taxation Law | Date: | Hits: 98
Hamza Rubber Industries Vs. Golam Dastagir Gazi, 2001, 30 CLC (HCD)
....‘HAMZA TUBES’, and huge quantity of tyres are already marketed to the dealers all over the country. They have already applied for registration of their device of double elephants. Their device is so dissimilar to that of the plaintiff, single elephant and double elephants back to back one after ...... is also discharged and order of ad-interim injunction granted at the time of issue of the Rule is also vacated. Communicate at once. Ed. This Case is also Reported in: 53 DLR (HCD) (2001) 430. ......t the plaintiff has got a prima facie case for temporary injunction but erred in law in refusing the prayer for injunction on the wrong view of the matter, firstly, that if the plaintiff sustains any loss by use of offending mark by the defendants in the manufacture and sale of rickshaw tyres that c..Category: Intellectual Property Law | Date: | Hits: 230
Progoti General Insurance Co. Ltd. Vs. Commissioner of Taxes, 2000, 29 CLC (HCD)
....aid order of the DCT petitioner preferred an appeal before the Additional Appellate Commissioner of Taxes who after hearing the parties allowed the appeal in part but maintained the order of the AACT so far it relates to the allowance of Jamuna Levy. Being aggrieved by the aforesaid appellate order ......— For the Respondent. Reference Application No. 23 of 1993. Judgment Syed Amirul Islam J.- This reference application filed under section 160 of the Income Tax Ordinance, 1984 (hereinafter called “the Ordinance”) arises out of Judgment and order dated 17-2-93 passed in ITA No. 2575 of......ormulated by us in the negative and in favour of the assessee petitioner. There will be no order of cost. Ed. This Case is also Reported in: 53 DLR (HCD) (2001) 424, 53 DLR (HCD) (2001) 531. ..Category: Fiscal/Taxation Law | Date: | Hits: 104
Mainuddin Chowdhury & others Vs. State and another, 2001, 30 CLC (HCD)
....g in Criminal Miscellaneous Case No.1596 of 1999 corresponding to GR No. 132/99 arising out of Satkania PS Case No. 3(7)99 cancelling the bail by the accused-petitioners should not be set aside and also as to why the accused-petitioners should not be enlarged on bail in the said case. 2. Pending ......it provided reasonable grounds are made out. In the present case the application made by the appellants alleged that the respondents have jumped the bail and did not attend the investigation whenever called upon to do so. These were vague and general allegations which could be made at any time again......itioners No.4 be enlarged on bail to the satisfaction of the Deputy Commissioner, Chittagong, if not wanted in any other connection. Ed. This Case is also Reported in: 53 DLR (HCD) (2001) 416. ..Category: Criminal Law | Date: | Hits: 43
....cant but the Deputy Commissioner of Taxes going beyond the accounts of the applicant added Taka 3,00,000 to the net income of the applicant as receipts of commission at the rate of Taka 15,000 per person for 20 persons and thus computed the total income of the applicant at Taka 2,94,884 against net ......ions and find that they apply to the present case.
8. The legal position is that the computation of income, profit and gains falling under sections 10 and 12 of the Income Tax Act 1922, (hereafter called the Act) is not governed by any particular method of accounting and the assessee is at libert......e of the assessee applicant company which was assessed to income tax for the assessment year 1982-83 corresponding to the accounting year ending on 30-6-82. The applicant tiled its return showing net loss of Taka 5,266.00. The Deputy Commissioner of Taxes examining the accounts and other details fur..
Category: Fiscal/Taxation Law | Date: | Hits: 101
A Rouf Chowdhury and another Vs. Bangladesh and others, 2000, 29 CLC (HCD)
...., (1996) 1 WLR 427, at p. 435. Lawers Involved: M Amir ul Islam with A Hasib, Tania Amir, MA Tariq, MA Hannan and Manzil Murshed, Advocates—For the Petitioners. AKM Saifuddin Ahmed with Masood Reza Sobhan, Mahmuda Parveen Poppy, Advocates — For Respondent Nos. 2 to 4. Syed Mahmud Ho......ittee canceling the sanction of the revised plan granted on 18-02-93. As we found earlier, in the letter dated 24-06-99 the respondent 3 for the first time asked the petitioners for removal of the so-called unauthorised constructions. The appellate authority just okayed such direction of the respond......n view of our decision, the order issued earlier directing the parties to maintain status quo in respect of construction is hereby vacated. Ed. This case is also Reported in: 52 DLR (2000) 461. ..Category: Property Law | Date: | Hits: 125
Mrs. Aruna Sen Vs. Govt. of the People's Republic of Bangladesh and others, 1974, 3 CLC (HCD)
....IR 1946 PC 123), Nakhuda Ali Vs. M. F. De S. Jayartne (1951) AC 66, Rex Vs. Electricity Commission (1924) 1 KB 171, Rex Vs. Legislative Committee of the Church Assembly (1928) 1 KB 411, Messrs Faridson Ltd. and another Vs. Government of Pakistan and others, 13 DLR (SC) 233—PLD 1961 (SC) 537, Fra......s enough. 11. The earliest case in the Indian subcontinent which had to consider the Liversidge case is the case of Keshab Talpade Vs. Emperor, AIR 1943 FC 1 where the Federal Court of India was called upon to consider the legality of the detention of the appellant under the Defence of India Ru......(with whom all the Law Lords excepting Lord Evershed agreed) observed that the matter had been complicated by what he believed to be a misunderstanding of the said passage of Lord Atkin and that a gloss had been put on the same by Lord Hewart CJ The opinion of Lord Reid in this regard was expresse..Category: Constitutional Law | Date: | Hits: 291
Hossain Khan (Md.) and others Vs. Government of Bangladesh & others, 2001, 30 CLC (HCD)
.... No. 251 of Mouza Dhanmondi, Dhaka. The Deputy Commissioner, Dhaka requisitioned the aforesaid Plot No. 692 in 1958 for public namely, for establishment of a 'Hawkers Market' and directed the predecessor of the appellants i.e. Md. Noor Hossain to make over the possession by 1‑12‑1958. Thereafter......nt to the Deputy Commissioner for the suit property by depositing the rent by Challan No. Ka/131 dated 21‑8‑1984 for the period from 9‑9-1960 to 29‑11‑1976. It is clear that whatever the so-called compensation was paid in Writ Petition No. 42 of 1960, it was partly the monthly rent for the......Rule No. 250(FM) of 2001 is also made absolute. Having regard to the facts and circumstances of the case we make no order as to costs. Ed. This Case is also Reported in: 55 DLR (2003) 264. ..Category: Property Law | Date: | Hits: 95
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