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Yeamin Nobi (Md.) and others Vs. Moklesur Rahman and others, 2015, 44 CLC (HCD)
....sed without any order as to cost. Let a copy of this judgment along with the lower Court's record be sent down at once. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 281 ......rty No. 1, Rezaun Nobi was also living in divided land under separate holding No. 8/1 of Kushtia Pourashava, paying separate Tax to the Government. The petitioner, Yamin Nobi also sold some land from his share of the disputed plot to others. The pre-emption case is hopelessly barred by limitati......te in the Court below did not mention the schedule of the case land in the original petition of Miscellaneous case for pre-emption. The preemption case under section 4 of the Partition Act is an independent proceeding in which schedule of case land and particulars of the disputed deeds are very......sed without any order as to cost. Let a copy of this judgment along with the lower Court's record be sent down at once. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 281 ..Category: Civil Law, Procedural Law | Date: 11 Dec, 2015 | Hits: 36
State Vs. Md. Golam Rabbani, 2016, 45 CLC (HCD)
....lam Rabbani as to why he is facing trial and in what portion of the body the injection was pushed. In the conclusion; the learned Advocate on behalf of the condemned-prisoner submits that there is no corroboration between the ejahar and the statement of the informant before the court during trial an......r Siddique, at present aged about 15 years and Abu Yousuf, at present aged about 11 years were born. Prior to six months of the occurrence the condemned-prisoner demanded Taka 60,000 (sixty thousand) from his wife Shirina Khatun in the name of going abroad from her brother. Shirina Khatun denied, at......this judgment and order to the learned trial court concerned immediately for information and necessary action. Ed. This Case is also Reported in: 68 DLR (HCD) (2016) 167 ......this judgment and order to the learned trial court concerned immediately for information and necessary action. Ed. This Case is also Reported in: 68 DLR (HCD) (2016) 167 ..Category: Evidence Law | Date: 6 Dec, 2015 | Hits: 6
Ali Ahsan Muhammad Mujahid Vs. The Government of Bangladesh, 2015, 44 CLC (HCD)
....has been affirmed by the Appellate judgment. We do not find any illegality in our Appellate judgment. Hence, the review petition is dismissed. Ed. This case is also Reported in: ......he barbaric gruesome and heinous crimes which under the petitioner’s leadership his Badr Bahini committed is a revolt against the humanity. As leader of Badr Bahini the petitioner cannot escape from the liability. It is the duty of the court to impose proper punishment depending upon the ......has been affirmed by the Appellate judgment. We do not find any illegality in our Appellate judgment. Hence, the review petition is dismissed. Ed. This case is also Reported in: ......iracy had not been proved; that the testimonies of P.Ws.2 and 5 are not reliable, that the members of “Badr bahini” were in fact, “ফালতু” (Extras) and they were mere sources of Pak Army; that the evidence adduced by the prosecution for this charge were not sufficien..Category: International Crimes Tribunal Law | Date: 18 Nov, 2015 | Hits: 111
Turfatur Ain Chowdhury Vs. Artha Rin Adalat Dhaka and Others, 2015, 44 CLC (HCD)
..... Office is directed to send a copy of this judgment to Artha Rin Adalat No.1, Dhaka (respondent No. 1) at once. Ed. This Case is also Reported in: 68 DLR (HCD) (2016) 81 ......wn motion or upon application of either party for effective and complete adjudication of all questions involved in the case………….(21 & 22) Adjusting the loan-money from the assets and properties of the principal-debtor (the Company)—The Bank as per the deed ......lies with regard to the liability of the payment because of the death of the maker of the said Promissory Notes. 34. In our view, Promissory Note creates a legal relationship between the parties independent of other dealings. Prima facie the purpose of using a promissory note is to illustrate t....... Office is directed to send a copy of this judgment to Artha Rin Adalat No.1, Dhaka (respondent No. 1) at once. Ed. This Case is also Reported in: 68 DLR (HCD) (2016) 81 ..Category: Constitutional Law, Procedural Law | Date: 25 Aug, 2015 | Hits: 4
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 ......e and taxes fully paid. Accordingly, a receipt to that effect was given to the petitioner by the Extra Assistant Commissioner (current charge) of the concerned Taxes Circle. In the said return, apart from not showing any income from agriculture unlike previous assessment year, the petitioner, amongs...... the prospective buyer on his behalf. Thereafter when the developer company receives money from the prospective purchaser, that money is being received on behalf of the land owner and not on any independent right of the developer. Any money paid to the land owner by the developer agency, either......us, according to him, since at the time of sale of those flats by the developers through registration, taxes will be deducted in view of the provisions under section 53H, being tax deductable at source, such deduction of tax at the time of registration for sale of those flats on behalf of the o..Category: Fiscal/Taxation Law | Date: 24 Aug, 2015 | Hits: 2
....ied in finding Salauddin Qader Chowdhury guilty relying upon P.W. 28 as eye witness of the incident, inasmuch as, it is not safe to convict the accused on the basis of such evidence in the absence of corroboration. Considering that aspect of the matter, we are unable to maintain the conviction of th...... International Crimes Tribunal No.1 (ICT-1), Dhaka in ICT-BD Case No.2 of 2011.)
Judgment
Surendra Kumar Sinha CJ.— This appeal at the instance of convict Salauddin Qader Chowdhury is from a judgment of International Crimes Tribunal No. 1 finding him guilty in respect of charge Nos.2......ational politics since his birth in 1949. His father Fazlul Qader Chowdhury was expelled from Muslim League in 1954 for contesting in the election in the East Pakistan Legislative Assembly as an independent candidate and in the said election, he defeated both Jukta Front and Muslim League candi......9;Dainik Bangla'
exhibit-16, it was not probable on P.W. 14's part to witness of the incident.
h) P.W. 18 cannot be relied upon, inasmuch as, he has not stated about the source from whom he has heard.
i) the tribunal erred in law in relying upon exhibit-32, which n..
Category: International Crimes Tribunal Law | Date: 29 Jul, 2015 | Hits: 38
....cept the apology made on behalf of the then Dhaka Board, Chairman and exempt her from imposing any fine.
Ed.
This Case is also Reported in: 15 BLC (HCD) (2010) 349
......aforesaid Regulation and submits that the President of the Governing Body (GB) of the school, namely Uttara Model High School and College (UMHSC, in brief) shall be appointed by the respondent No. 2, from amongst 3 persons to be referred to her/him by the Head of the Institution (UMHSC) after consul......cept the apology made on behalf of the then Dhaka Board, Chairman and exempt her from imposing any fine.
Ed.
This Case is also Reported in: 15 BLC (HCD) (2010) 349
......sions of the concerned regulation, the then Board Chairman has appointed Mr. Golam Sarwar as President and, as such, she has made clear violation of the regulation and cared not at all about the source and limitation of her authority. Hence, this is a fit case where she (the then Chairman ..
Category: Administrative Law | Date: 26 May, 2015 | Hits: 1
Mahmudul Islam Vs. Anti-Corruption Commi¬ssion and others, 2015, 44 CLC (HCD)
.... copy of this judgment be forwarded to the Chairman, Anti-Corruption Commission forthwith. Communicate at once. Ed. This Case is also Reported in: 15 BLC (HCD) (2010) 361 ......ondents are the officers of the respondent No. 1. 3. The background leading to the Rule is that the ACC engaged the petitioner to conduct a number of cases in the Supreme Court and also obtained from him some legal opinion for which the petitioner submitted bills. ACC made payment in two instal...... copy of this judgment be forwarded to the Chairman, Anti-Corruption Commission forthwith. Communicate at once. Ed. This Case is also Reported in: 15 BLC (HCD) (2010) 361 ......of the respondent No. 1 ACC, on the other hand, opposes the Rule by filing a written submissions wherein he has categorized his submissions as under:— There are the provisions of source deduction in case of Value Added Tax (VAT) and Income Tax. When in becomes difficult for..Category: Anti-Corruption Laws, Fiscal/Taxation Law | Date: 18 May, 2015 | Hits: 2
Hasina Ahmed Vs. State, 2015, 44 CLC (HCD)
....ry of Salauddin Ahmed whichever is earlier. In the light of the discussions made hereinbefore, the Rule is discharged. Ed. This Case is also Reported in: 15 BLC (HCD) (2010) 343 ......bsp; The petitioner's husband was a former State Minister and MP and now Joint, Secretary of Bangladesh Jatiotabadi Dal, (BNP). On 10-3-2015, at 10-15 PM, he was picked up from House No. 49, Road No. 13/B, Uttara, Sector-3, Dhaka. But he has not been traced out as yet. Th......nces of the case. So, we leave it on the government to form any kind of inquiry committee/inquiry commission to find out the truth of missing of Salauddin Ahmed. Government is at liberty to take independent decision about formation of any kind of inquiry committee/inquiry commission. ......ry of Salauddin Ahmed whichever is earlier. In the light of the discussions made hereinbefore, the Rule is discharged. Ed. This Case is also Reported in: 15 BLC (HCD) (2010) 343 ..Category: Criminal Law, Procedural Law | Date: 20 Apr, 2015 | Hits: 2
Muhammad Kamaruzzaman Vs. The Government of Bangladesh, 2015, 44 CLC (AD)
....lami Chatra Sangha, and (v) that this Division committed error apparent on the face of the record by failing to consider that; a hearsay evidence without any corroboration not admissible under customary international law. b ......have crept in earlier by judicial fallibility. It must be conferred by law either specifically or by necessary implication and that despite there being no provision in the Act or the Rules for review from the judgment of this Division on appeal, by fiction of law a review is maintainable from the ju......, quite candidly submitted that he is aware of the limitations that a review petition faces. Resultantly, the instant review petition is dismissed. Ed. This Case is also Reported in: ......, quite candidly submitted that he is aware of the limitations that a review petition faces. Resultantly, the instant review petition is dismissed. Ed. This Case is also Reported in: ..Category: Criminal Law, International Crimes Tribunal Law | Date: 5 Apr, 2015 | Hits: 60
.... 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:
...... Ordinance, 1984 (Ordinance No. XXXVI of 1984)
Sections 2(1)(viii) & 44
Any sum paid by the assessee as Zakat to the Zakat Fund established by the Zakat Ordinance, 1982 is only exempted from tax liability and there is no scope to presume that the Zakat paid by the Bank would be tax exe...... 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:
......ment to the provident fund or other funds established for the benefit of the employees would only be admissible, if the employer has made effective arrangement to secure that tax shall be deducted at source from any payment made from the fund which are taxable income falling under the head ‘sa..
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: ......1999-2000, 2000-2001, 2001-2002 and 2004-2005 before the Deputy Commissioner of Taxes, Audit Wing, Large Taxpayer’s Unit, Dhaka (shortly, the DCT) deducting various expenditures including Zakat from its income as business expenditure under section 29(1)(xxvii) of the Ordinance for the above me......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: ......ellip;. (a) Any payment to a provident fund or other fund established for the benefit of the employees unless the employer has made effective arrangements to secure that tax shall be deducted at source from any payments made from the fund which are taxable being income falling under the head &l..Category: Fiscal/Taxation Law | Date: 11 Jan, 2015 | Hits: 58
....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:
......of submission of the return in view of section 53F of the Income Tax Ordinance 1984.
B. Whether on the facts and in the circumstances the applicant is bound in law to deduct income tax at source from the interest of the term deposits when the interest itself has neither been credited nor paid t......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:
......e date of submission of the return in view of section 53F of the Income Tax Ordinance 1984.
B. Whether on the facts and in the circumstances the applicant is bound in law to deduct income tax at source from the interest of the term deposits when the interest itself has neither been credited nor..
Category: Fiscal/Taxation Law | Date: 15 Dec, 2014 | Hits: 1
Government of Bangladesh and others Vs. Md. Mojibul Haque & others, 2014, 43 CLC (AD)
....in the light of the observations, the findings and the decisions given in the civil appeals. Ed. This Case is also Reported in: 20 BLC (AD) (2015) 177. ......010 before the High Court Division challenging section 9(2) of the Public Servants (Retirement) Act, 1974 (hereinafter referred to as the Act, 1974 in all the cases) and the orders retiring them from their respective service, vide the impugned orders, exercising the powers under the said sectio......entical matter has already been disposed of by the Appellate Division, the High Court Division should not endeavour to write an exhaustive judgment nor can the High Court Division Venture to give any independent finding on the same point of law or fact." Accordingly, they made the respecti......i Vs. Province of West Pakistan, 22 DLR (SC) 203; Mujibur Rahman (Md.) Vs. Government of Bangladesh, 44 DLR (AD) 111;Captain (Retd) B. Akram Ahmed Khan Chowdhury Vs. Bangladesh Oil, Gas and Mineral Resources Corporation; 14 MLR (AD) 81 = 11 LC (AD) 135, Bangladesh Biman Corporation Vs. Lt. Col. (Ret..Category: Constitutional Law, Employment/Service Law | Date: 25 Nov, 2014 | Hits: 20
....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:
......2012-2013, formulated the following questions of law and reformulated the same in the supplementary affidavit in the following language in different Income Tax Reference Applications; seeking opinion from this court;
3. In Income Tax Reference Application No. 446 of 2013 the Assessee-applicant ......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:
...... Taxes Appellate Tribunal, added that amount most erroneously with the income of the Assessee-applicant under the provision of section 19(1)/33D of the Income Tax Ordinance 1984, as income from other source, having no explanation.
58. The learned Deputy Attorney General Mr. S. Rashed Jahangir w..
Category: Fiscal/Taxation Law | Date: 10 Nov, 2014 | Hits: 3
....reme Court of Bangladesh is directed to take necessary steps under section 161(2) of the Income Tax Ordinance, 1984.
Md. Habibul Gani, J: I agree.
Ed.
This Case is also Reported in:
......Tax Ordinance, 1984 (Ordinance No. XXXVI of 1984)
Sections 30(aa) and 53H
On combined reading of the sections 30(aa) and 53H it is evident that the assessee was liable to deduct advance tax from the commission or fees paid to the Agent of Foreign Buyers. The assessee claimed to have paid t...... payment to foreign buyers’ local agent’s commission. The ld. D.R. has supported the Department.”
17. From the order of the Tribunal it does not appear that the Tribunal itself independently decided that the foreign buyers’ local agent’s commission does not fall wi......dvance tax from the commission or fees paid to the Agent of Foreign Buyers. The assessee claimed to have paid the agent’s commission or fee and therefore, he was liable to deduct advance tax at source before payment of commission to the Foreign Buying Agents under section 53E of the Ordinance...
Category: Fiscal/Taxation Law | Date: 10 Nov, 2014 | Hits: 0
The Commissioner of Taxes Vs. Azmat Fashions Limited, 2014, 43 CLC (HCD)
....upreme Court of Bangladesh is directed to take necessary steps under section 161(2) of the Income Tax Ordinance, 1984. Md. Habibul Gani J:- I agree. Ed This case is also Reported in: ......Tax Ordinance, 1984 (Ordinance No. XXXVI of 1984) Sections 30(aa) and 53H On combined reading of the sections 30(aa) and 53H it is evident that the assessee was liable to deduct advance tax from the commission or fees paid to the Agent of Foreign Buyers. The assessee claimed to have paid t...... payment to foreign buyers’ local agent’s commission. The ld. D.R. has supported the Department.” 17. From the order of the Tribunal it does not appear that the Tribunal itself independently decided that the foreign buyers’ local agent’s commission does not fall wi......dvance tax from the commission or fees paid to the Agent of Foreign Buyers. The assessee claimed to have paid the agent’s commission or fee and therefore, he was liable to deduct advance tax at source before payment of commission to the Foreign Buying Agents under section 53E of the Ordinance...Category: Fiscal/Taxation Law | Date: 10 Nov, 2014 | Hits: 8
Commissioner of Taxes Vs. Azmat Fashions Limited, 2014, 43 CLC (HCD)
.... is directed to take necessary steps under section 161(2) of the Income Tax Ordinance, 1984. Md. Habibul Gani J. - I agree. Ed. This Case is also Reported in: ......ssessee) is a private limited company. The assessee submitted its income tax return for the assessment year 2000-2001 before the Deputy Commissioner of Taxes (the DCT, in short) disclosing its income from business at Tk. 6,08,657/-. The DCT not being satisfied with the return served statutory notice...... payment to foreign buyers’ local agent’s commission. The ld. D.R. has supported the Department.” 17. From the order of the Tribunal it does not appear that the Tribunal itself independently decided that the foreign buyers’ local agent’s commission does not fall wi......e Ordinance disallowing an amount of Tk. 32.44,646/- as non-verifiable expenses and Tk. 51,45,649/- as Buying Agent’s Commission under section 53E of the Ordinance for non-deduction of taxes at source and added it as income of the assessee under section 30(aa) of the Ordinance. Against th..Category: Fiscal/Taxation Law | Date: 10 Nov, 2014 | Hits: 9
....le No. 162(ref:)/2012 are disposed off accordingly.
However, there shall be no order as to cost.
Md. Emdadul Haque Azad J: I agree.
Ed.
This Case is also Reported in:
......4, with the formulated question of law, similar and identical in both the Income Tax Reference Applications, but later reformulated the questions of law in the supplementary affidavit seeking opinion from this court which are as follows;
(i) In the circumstances and on the facts whether the Tax......le reliance upon those case will be sufficient.
8. On the other hand the learned Advocate Mr. Saikat Basu argued in contrary and stated that the issue is not alike the refund cases and therefore independent deliberation by this court is required.
Deliberation of the court:
The Assesse......le No. 162(ref:)/2012 are disposed off accordingly.
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: 29 Oct, 2014 | Hits: 1
....the result, the Income Tax Reference Application 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:
...... the following questions of law, the Assessee-applicant preferred the instant Income Tax Reference Application, under the provision of section 160(1) of the Income Tax Ordinance 1984, seeking opinion from this court;
Questions of the reference
(1) In the circumstances and on the facts whet......the result, the Income Tax Reference Application 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:
......r
(c) does not have loan other than from a bank or financial institution; or
(d)sum of accretion of net wealth and shown expenditure is covered by the income.
(4) No question as to the source of investment made by a new assessee deriving income from business or profession shall be rai..
Category: Fiscal/Taxation Law | Date: 17 Sep, 2014 | Hits: 2
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