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....6615010629
12-7-2015
C 1159394
7-11-2015
Ed.
This Case is also Reported in: 68 DLR (HCD) (2016) 197
......6615010629
12-7-2015
C 1159394
7-11-2015
Ed.
This Case is also Reported in: 68 DLR (HCD) (2016) 197
......ip;……(12)
Determination of Liability—
Though the Commissioner has power to issue an order for stoppage of export/import of a defaulter under section 202 of the Customs Act, 1969, which is a similar provision like section 56 of the VAT Act, 1991, the ..
Category: Fiscal/Taxation Law | Date: 27 Jan, 2016 | Hits: 0
Tariqul Islam Vs. Bangladesh and Others, 2016, 45 CLC (HCD)
....seven) days from the date of receipt of a copy of this judgment. There is, however, no order as to costs. Ed. This Case is also Reported in: 68 DLR (HCD) (2016) 150 ......seven) days from the date of receipt of a copy of this judgment. There is, however, no order as to costs. Ed. This Case is also Reported in: 68 DLR (HCD) (2016) 150 ......physical descriptions, which they considered led to a "nasty dehumanization". 19. In 1920, the League of Nations held a conference on passports, the Paris Conference on Passports & Customs Formalities and Through Tickets. Passport guidelines and a general booklet design resulted f..Category: Administrative Law | Date: 14 Jan, 2016 | Hits: 1
City Vegetable Oil Mills Ltd Vs. Commissioner, Customs, Excise & Vat and Others, 2015, 44 CLC (HCD)
....hout any prejudice to the petitioners to take recourse to relevant provisions of law. Communicate this. Ed. This Case is also Reported in: 68 DLR (HCD) (2016) 114 ......hout any prejudice to the petitioners to take recourse to relevant provisions of law. Communicate this. Ed. This Case is also Reported in: 68 DLR (HCD) (2016) 114 ......ury J City Vegetable Oil Mills Ltd………………………………………..Petitioner Vs. Commissioner, Customs, Excise & Vat and Others………..Respondent Judgment August 3..Category: Fiscal/Taxation Law | Date: 30 Aug, 2015 | Hits: 5
Tufail K. Haider Vs. Extra Assistant Commissioner of Taxes and Others, 2015, 44 CLC (HCD)
....sed without lawful authority and are of no legal effect. Accordingly, and the same are struck down. Communicate this. Ed. This Case is also Reported in: 68 DLR (HCD) (2016) 105 ......sed without lawful authority and are of no legal effect. Accordingly, and the same are struck down. Communicate this. Ed. This Case is also Reported in: 68 DLR (HCD) (2016) 105 ......sed without lawful authority and are of no legal effect. Accordingly, and the same are struck down. Communicate this. Ed. This Case is also Reported in: 68 DLR (HCD) (2016) 105 ..Category: Fiscal/Taxation Law | Date: 24 Aug, 2015 | Hits: 2
Government of Bangladesh and oth¬ers Vs. Ashraf Ali, 2015, 44 CLC (AD)
....osed of. Accordingly, the appeal is disposed of with the observations and direction made in the body of the judgment. Ed. This Case is also Reported in: 67 DLR (AD) (2015) 263 ......osed of. Accordingly, the appeal is disposed of with the observations and direction made in the body of the judgment. Ed. This Case is also Reported in: 67 DLR (AD) (2015) 263 ......osed of. Accordingly, the appeal is disposed of with the observations and direction made in the body of the judgment. Ed. This Case is also Reported in: 67 DLR (AD) (2015) 263 ..Category: Administrative Law | Date: 12 May, 2015 | Hits: 6
....shy;cate the matters in accordance with law.
No cost.
Communicate the judgment to respondent No. 1 at once.
Ed.
This Case is also Reported in: 68 DLR (HCD) (2016) 98
......shy;cate the matters in accordance with law.
No cost.
Communicate the judgment to respondent No. 1 at once.
Ed.
This Case is also Reported in: 68 DLR (HCD) (2016) 98
......ion
(Special Original Jurisdiction)
Present:
Zinat Ara J
JN Deb Choudhury J
Ananda Shipyard & Slipways Limited.....................Petitioner
Vs.
Commissioner Customs Bond Commissionerate, Dhaka…………….Respondents
Judgmen..
Category: Fiscal/Taxation Law | Date: 2 Apr, 2015 | Hits: 0
.... Supreme Court of Bangladesh, is directed to take steps under section 161(2) of the Income Tax Ordinance, 1984.
Md. Habibul Gani, J: I agree.
Ed.
This Case is also Reported in:
......ip;………………………………………………………”
“Rule 33. Valuation of perquisites, allowances benefits.
(1) For the purpose of computing the income char...... Supreme Court of Bangladesh, is directed to take steps under section 161(2) of the Income Tax Ordinance, 1984.
Md. Habibul Gani, J: I agree.
Ed.
This Case is also Reported in:
..
Category: Fiscal/Taxation Law | Date: 11 Jan, 2015 | Hits: 1
Islami Bank Bangladesh Limited Vs. Commissioner of Taxes, 2015, 44 CLC (HCD)
....Court of Bangladesh, is directed to take steps under section 161(2) of the Income Tax Ordinance, 1984. Md. Habibul Gani J.- I agree. This Case is also Reported in: ......ip;………………………………………………………” “Rule 33. Valuation of perquisites, allowances benefits. (1) For the purpose of computing the income char......Court of Bangladesh, is directed to take steps under section 161(2) of the Income Tax Ordinance, 1984. Md. Habibul Gani J.- I agree. This Case is also Reported in: ..Category: Fiscal/Taxation Law | Date: 11 Jan, 2015 | Hits: 58
Singer Bangladesh Ltd Vs. National Board of Bangladesh, 2014, 43 CLC (HCD)
....copy of this judgment be sent to the office of the Comptroller and Auditor General for future reference and guidance. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 73 ......copy of this judgment be sent to the office of the Comptroller and Auditor General for future reference and guidance. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 73 ......etween Article 128 of the Constitution and the provisions of VAT Act in this respect is distinct, vivid and well circumscribed. .......... (46) Case Referred to- Sekander Spinning Mills Vs. Customs, Excise and VAT 63 DLR 272; Aftab Automobiles Ltd. vs Superintendent of Customs, Excise &..Category: Constitutional Law, Fiscal/Taxation Law | Date: 15 Dec, 2014 | Hits: 5
....9. Accordingly the application praying for review is allowed.
However, there shall be no order as to cost.
Md. Emdadul Haque Azad, J: I agree.
Ed.
This Case is also Reported in:
......9. Accordingly the application praying for review is allowed.
However, there shall be no order as to cost.
Md. Emdadul Haque Azad, J: I agree.
Ed.
This Case is also Reported in:
......9. Accordingly the application praying for review is allowed.
However, there shall be no order as to cost.
Md. Emdadul Haque Azad, J: I agree.
Ed.
This Case is also Reported in:
..
Category: Fiscal/Taxation Law | Date: 14 Dec, 2014 | Hits: 0
....s from the date of receipt of this judgment.
Let a copy of this judgment be forwarded to the concerned respondents at once.
Ed.
This Case is also Reported in: 67 DLR (HCD) (2015) 251
......s from the date of receipt of this judgment.
Let a copy of this judgment be forwarded to the concerned respondents at once.
Ed.
This Case is also Reported in: 67 DLR (HCD) (2015) 251
......any way is, of course, unreasonable, arbitrary, unfair and unlawful, which is interfereable by this Court invoking its jurisdiction under Article 102 of the Constitution….. (18)
Customs Agents (Licensing) Rules, 2009; Rules 5 and 6
Once the petitioners obtain C & ..
Category: Constitutional Law, Fiscal/Taxation Law | Date: 8 Dec, 2014 | Hits: 3
A Kader Zilani (Md.) Vs. State and another, 2014, 43 CLC (HCD)
....ment and order along with the lower Court's record be sent to the concerned Court for information and necessary action. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 130 ......ment and order along with the lower Court's record be sent to the concerned Court for information and necessary action. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 130 ......Bank, Pabna having its manifest No.44960/1 dated 13-9-2005. On 14-9-2005 at 8-00 pm accused Md A Kader Zilani, shed in-charge and Md. Zakir Hossain, assistant shed in-charge of shed No. 8 of Benapole Customs House had received the said goods. He had appointed M/s Jyoti International, a clearing and ..Category: Anti-Corruption Laws | Date: 3 Dec, 2014 | Hits: 11
....se three Income Tax Reference Applications are allowed.
However, there shall be no order as to cost.
Md. Emdadul Haque Azad, J: I agree.
Ed.
This Case is also Reported in:
......se three Income Tax Reference Applications are allowed.
However, there shall be no order as to cost.
Md. Emdadul Haque Azad, J: I agree.
Ed.
This Case is also Reported in:
......se three Income Tax Reference Applications are allowed.
However, there shall be no order as to cost.
Md. Emdadul Haque Azad, J: I agree.
Ed.
This Case is also Reported in:
..
Category: Fiscal/Taxation Law | Date: 10 Nov, 2014 | Hits: 3
Intekhab Ahmed Khan Vs. Sabbir Ahmed Chowdhury, 2014, 43 CLC (AD)
....was received by the defendant on 3-7-1997 but without any response. In the circumstances, the defendant started depositing the rent of Taka 1, 20,000 with the Court of Second Assistant Judge and Rent Controller, Dhaka under section 19 of the Rent Control Act. The plaintiff being the opposite-party c......Division is set-aside and the judgment and decree passed by the trial Court is hereby restored. Ed. This Case is also Reported in: 67 DLR (AD) (2015) 2 ......Division is set-aside and the judgment and decree passed by the trial Court is hereby restored. Ed. This Case is also Reported in: 67 DLR (AD) (2015) 2 ..Category: Tenancy Law | Date: 17 Sep, 2014 | Hits: 13
Intekhab Ahmed Khan Vs. Sabbir Ahmed Chowdhury, 2014, 43 CLC (AD)
....was received by the defendant on 3-7-1997 but without any response. In the circumstances, the defendant started depositing the rent of Taka 1, 20,000 with the Court of Second Assistant Judge and Rent Controller, Dhaka under section 19 of the Rent Control Act. The plaintiff being the opposite-party c......dgment delivered by the High Court Division is set-aside and the judgment and decree passed by the trial Court is hereby restored. Ed. This Case is also Reported in: 67 DLR (AD) (2015) 2. ......dgment delivered by the High Court Division is set-aside and the judgment and decree passed by the trial Court is hereby restored. Ed. This Case is also Reported in: 67 DLR (AD) (2015) 2. ..Category: Tenancy Law | Date: 17 Sep, 2014 | Hits: 6
Onil Kuar Podder and others Vs. Mostafa Unuch, 2014, 43 CLC (HCD)
....aside. Pre-emption Title Suit No. 47 of 2007 is dismissed. Send down the lower court records at once. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 302 ......aside. Pre-emption Title Suit No. 47 of 2007 is dismissed. Send down the lower court records at once. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 302 ......aside. Pre-emption Title Suit No. 47 of 2007 is dismissed. Send down the lower court records at once. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 302 ..Category: Property Law | Date: 15 Sep, 2014 | Hits: 8
Peoples Insurance Company Limited Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....; Held, that the profits and gains of any business of insurance other than life insurance are required to be taken as disclosed in its annual accounts as furnished to the Controller of Insurance. Rule 5(a) of the First Schedule of the Income-tax Act, 1961, would not enti......nswered in negative and in favour of the Assessee-applicant. However, there shall be no order as to cost. Md. Emdadul Haque Azad, J: I agree. Ed. This Case is also Reported in: ......nswered in negative and in favour of the Assessee-applicant. However, there shall be no order as to cost. Md. Emdadul Haque Azad, J: I agree. Ed. This Case is also Reported in: ..Category: Fiscal/Taxation Law | Date: 24 Jul, 2014 | Hits: 0
....sp;
Ed.
This Case is also Reported in: 20 BLC (AD) (2015) 64.
......sp;
Ed.
This Case is also Reported in: 20 BLC (AD) (2015) 64.
......
July 22, 2014.
Result:
The appeal succeeds.
Disputed Questions of Fact and Jurisdiction of High Court Division
Classification of imported goods and assessment thereon by the Customs Authority are disputed questions of fact which could not be resolved in the writ jurisdictio..
Category: Constitutional Law, Fiscal/Taxation Law | Date: 22 Jul, 2014 | Hits: 6
Government of Bangladesh and others Vs. Md. Abdul Karim, 2014, 43 CLC (HCD)
....T Case No.92 of 2003 challenging the order of his dismissal from service stating, inter-alia, that he was appointed as Food Inspector under Ministry of Food and joined in the, office of the Controller of Food, Dinajpur on 24-11-1977. While he was serving as Officer-in-Charge of Fakirgonj F...... disposal of the criminal case pending against him on the same issue. Ed. This Case is also Reported in: 66 DLR (AD) (2013) 251 ...... disposal of the criminal case pending against him on the same issue. Ed. This Case is also Reported in: 66 DLR (AD) (2013) 251 ..Category: Civil Law, Procedural Law | Date: 9 Jun, 2014 | Hits: 4
State Vs. Faisal Morshed Khan and another, 2014, 43 CLC (AD)
....ccordingly, both the criminal petitions for leave to appeal are dismissed with the observation made in the body of the judgment. Ed. This Case is also Reported in: 66 DLR (AD) (2014) 236. ......ccordingly, both the criminal petitions for leave to appeal are dismissed with the observation made in the body of the judgment. Ed. This Case is also Reported in: 66 DLR (AD) (2014) 236. ......ccordingly, both the criminal petitions for leave to appeal are dismissed with the observation made in the body of the judgment. Ed. This Case is also Reported in: 66 DLR (AD) (2014) 236. ..Category: Anti-Corruption Laws | Date: 5 May, 2014 | Hits: 8
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