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....ner
Vs.
Secretary, Ministry of Home Affairs and others.........Respondents
Judgment
March 2, 2015.
Result:
The Rule is made absolute.
In the absence of any substantial and concrete materials on record it is difficult for a man of ordinary prudence to p......sued by the respondent No.2 so far as it relates to serial No. 8 cancelling the petitioner's Arms Licence No.31/98 (Annexure-'A' to the writ petition) should not be declared to be without lawful authority and of no legal effect and/or such other or further order or orders passed as to th..
Category: Constitutional Law | Date: 2 Mar, 2015 | Hits: 23
Ramjan Ali Tarafder (Md.) Vs. Bangladesh and others, 2015, 44 CLC (HCD)
....provision of section 33(2) of Ain for the purpose of section 12 of the Ain even when read with subsection 4, is not at all mandatory rather it is directory— Before institution of any suit against any borrower the bank shall have to arrange for an auction sale of the property mor......Sub-Registry Office, Khulna and sale deed No.5352 dated 25-4-2011 (Annexure-B-1) of Sadar Sub-Registry Office, Jessore should not be declared to have been made by the respondent No.1 without any lawful authority and is of no legal effect." 2. The back ground leading to the Rule, in sh..Category: Banking Law | Date: 22 Feb, 2015 | Hits: 7
Mosharaf Hossain (Md.) Vs. Bangladesh and others, 2015, 44 CLC (HCD)
....ed. In other words, it recognizes the mandatory nature of the 1st auction in view of subsections (1), (2), 2(Ka), 2(Kha), 2(Ga) and (3). Thus, once the 1st auction is done and it fails for any reason, the decree-holder bank will be at liberty to either proceed for the 2nd auction and......ted 24-11-2011 (Annexure-D-2) passed by the Joint District Judge and Artha Rin Adalat, 1st Court, Jessore in Artha Rin Execution Case No. 11 of 2007 should not be declared to have been passed without lawful authority and is of no legal effect. 2. Short back ground facts, relevant for the dispos..Category: Administrative Law, Others | Date: 17 Feb, 2015 | Hits: 4
Shamvunath Karmaker and another Vs. State and another, 2015, 44 CLC (HCD)
....ঁদ মামলা (Trap Case) প্রস্তুত করিতে বা পরিচালনা করিতে পারিবেন।” There is no bar in catching red-handed any person by any law enforcing agency if the Commission has not been informed or assistance of......i-Corruption Commission has investigated into the allegations brought against the accused-petitioners as per provision of law, therefore, the proceeding cannot be considered as procedure without lawful jurisdiction. 21. Accordingly, we do not find any merit in the Rule. 22. In the res..Category: Anti-Corruption Laws, Procedural Law | Date: 10 Feb, 2015 | Hits: 4
....gifted amount either it was transacted between them through cash, bank or FDR.
Muslim Law
Gift
An oral gift by the husband to the wife under the provision of Muslim Law can be made and any affirmation by way of affidavit by the donor is also a document to be considered as to the genui......orally, which has been accepted by the wife and declared in her income tax return along with submission of an affidavit declaring the gift sworn in by the husband. This affidavit being the proper and lawful document has to be taken into consideration and no other document is required to prove the sa..
Category: Fiscal/Taxation Law | Date: 7 Jan, 2015 | Hits: 1
.... 1984);Section 83(2)
The provision of section 83(2) of the Income Tax Ordinance 1984 since mandates the DCT concern to serve notice directing the assessee-applicant to submit further evidence on any point, considered by the DCT concern, to have not been proved, the opinion as has been expressed......iture upon some slab, but the DCT concern without mentioning the entitlement of the assessee to such slab out rightly disallowed the claim and as such the order passed by the DCT concern was not lawful and correct and as such the Taxes Appellate Tribunal was required to allow the objection as h..
Category: Fiscal/Taxation Law | Date: 15 Dec, 2014 | Hits: 1
Singer Bangladesh Ltd Vs. National Board of Bangladesh, 2014, 43 CLC (HCD)
..... The local audit directorate can authoritatively look into the papers and documents of the NBR and do the needful to ascertain whether the thinks are in the right direction or not. Deviation of any kind if could be ascertained by the audit department in the process, the statutory public b......ure-D) by the respondent No.3 rejecting the prayer of the petitioner and making demand under section 55(1) of the Value Added Tax Act, 1991 should not be declared to have been passed without any lawful authority and is of no legal effect." 3. If we sum up the terms of all the Rules we..Category: Constitutional Law, Fiscal/Taxation Law | Date: 15 Dec, 2014 | Hits: 5
....isi is made absolute.
Constitution of Bangladesh, 1972; Articles 27, 31, 36 & 40
Any kind of obstruction or impediment, which affects the business/trade/occupation of the petitioners in any way is, of course, unreasonable, arbitrary, unfair and unlawful, which is interfereable by ......les 27, 31, 36 & 40
Any kind of obstruction or impediment, which affects the business/trade/occupation of the petitioners in any way is, of course, unreasonable, arbitrary, unfair and unlawful, which is interfereable by this Court invoking its jurisdiction under Article 102 of the..
Category: Constitutional Law, Fiscal/Taxation Law | Date: 8 Dec, 2014 | Hits: 3
.... questions formulated for determination are answered in the affirmative and in favour of revenue department.
Questions formulated for determination:
(1) Whether in the absence of any finding to the effect that no method of accounting has been regularly employed, or the method is......s account not to be verifiable for want of proper evidence i.e. bills, vouchers, etc and made partial disallowances of various expenses in the profit and loss account legally. Therefore, the Tribunal lawfully maintained the order of the DCT in principle. The rate of gross profit was legally estimate..
Category: Fiscal/Taxation Law | Date: 30 Nov, 2014 | Hits: 1
Youngone (CEPZ) Limited Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
.... Income Tax Appeal No.3273 of 2003-2004. This is relating to the assessment year 2001-2002. 2. The assessee-applicant Youngone (CEPZ) Limited (shortly, the assessee) is a fully owned foreign company incorporated as a private limited company under the Companies Act, 1913 having its factory and r......s account not to be verifiable for want of proper evidence i.e. bills, vouchers, etc and made partial disallowances of various expenses in the profit and loss account legally. Therefore, the Tribunal lawfully maintained the order of the DCT in principle. The rate of gross profit was legally estimate..Category: Fiscal/Taxation Law | Date: 30 Nov, 2014 | Hits: 17
Government of Bangladesh and others Vs. Md. Mojibul Haque & others, 2014, 43 CLC (AD)
....lso discriminatory inasmuch as some other Officers of similar rank and status were allowed to continue their service. 8. No affidavit-in-opposition was filed by the writ-respondents in any of the writ petitions. 9. The 3(three) writ petitions were heard by the two separate D...... to the Constitution and for declaring the impugned notification retiring him from his service under the purported authority of section 9(2) of the Act, 1974 to have been made mala fide, without lawful authority and was of no legal effect and for further direction upon the writ-respondents to r..Category: Constitutional Law, Employment/Service Law | Date: 25 Nov, 2014 | Hits: 20
A.K.M. Fazlul Haque and Others Vs. Privatization Commission and Others, 2014, 43 CLC (HCD)
....n Commission (Officers and Employees) Service Regulations, 2002 Competencies for Promotion of Any Officer of the Commission— Only seniority is not the sole yardstick for promotion of any officer of the Commission to the next higher post. Along with his seniority, merit of the office......ty of the eligible/qualified Deputy Directors of the Commission being violative of the Privatization Commission (Officers and Employees) Service Regulations, 2002 should not be declared to be without lawful authority and of no legal effect and/or such other or further order or orders passed as to th..Category: Employment/Service Law | Date: 20 Nov, 2014 | Hits: 0
....8 issued by Bangladesh Bank was justified in maintaining inclusion of re-valuation reserve on HFT treasury bills as income of the applicant, in as much as the reserve does not represent income out of any transfer.
9. Whether, in the facts and on the circumstances of the case, the Tribunal u/s. ......t, rather for keeping money for future payment, cannot be treated as an expenditure coming under the purview of section 29(xxvii) of the Income Tax Ordinance 1984 and therefore the DCT concern having lawfully disallowed the amount as not allowable expenditure, the two appellate authorities were corr..
Category: Fiscal/Taxation Law | Date: 10 Nov, 2014 | Hits: 3
....icant’s case in Income Tax Reference Application No. 496 of 2004 is as follows:-
The assessee-applicant-M/S Azmat Fashions Limited (shortly stated as the assessee) is a private limited company. The assessee submitted its income tax return for the assessment year 2000-2001 before the Deput......egarding disallowances of Tk. 84,67,223/- in the profit and loss account under the head ‘Buying Agent’s Commission.’ The Tribunal without considering the legal aspects of the case unlawfully deleted the Buying Agent’s Commission under section 53H of the Ordinance.
5. In ..
Category: Fiscal/Taxation Law | Date: 10 Nov, 2014 | Hits: 0
The Commissioner of Taxes Vs. Azmat Fashions Limited, 2014, 43 CLC (HCD)
....icant’s case in Income Tax Reference Application No. 496 of 2004 is as follows:- The assessee-applicant M/S Azmat Fashions Limited (shortly stated as the assessee) is a private limited company. The assessee submitted its income tax return for the assessment year 2000-2001 before the Deput......egarding disallowances of Tk. 84,67,223/- in the profit and loss account under the head ‘Buying Agent’s Commission.’ The Tribunal without considering the legal aspects of the case unlawfully deleted the Buying Agent’s Commission under section 53H of the Ordinance. 5. In ..Category: Fiscal/Taxation Law | Date: 10 Nov, 2014 | Hits: 8
Commissioner of Taxes Vs. Azmat Fashions Limited, 2014, 43 CLC (HCD)
....icant’s case in Income Tax Reference Application No. 496 of 2004 is as follows:- The assessee-applicant-M/S Azmat Fashions Limited (shortly stated as the assessee) is a private limited company. The assessee submitted its income tax return for the assessment year 2000-2001 before the Deput......egarding disallowances of Tk. 84,67,223/- in the profit and loss account under the head ‘Buying Agent’s Commission.’ The Tribunal without considering the legal aspects of the case unlawfully deleted the Buying Agent’s Commission under section 53H of the Ordinance. 5. In ..Category: Fiscal/Taxation Law | Date: 10 Nov, 2014 | Hits: 9
....cover the whole situation.
4. It has been asserted in Income Tax Reference Application No. 195 of 2014 that the Assessee-applicant is a businessman and also share-holder of a private limited company named, M/S. Spectra S.N. Tex Limited. The Assessee-applicant derives income from business and ot......ference Applications are practically directed to the issue as to whether the invocation of power under section 120 of the Income Tax Ordinance 1984 by the Inspecting Joint Commissioner of Taxes was a lawful exercise, when the assessee-applicant was not afforded with an opportunity of being heard.
..
Category: Fiscal/Taxation Law | Date: 28 Oct, 2014 | Hits: 1
....984 the Review petition is very much maintainable under Section 121A of the Income Tax Ordinance 1984 if it is accompanied by a fee of two hundred taka and a declaration as to non-submission of any appeal ...........(9)
The finding of the review authority with regard to the rejectio......sessee writ petitioner since failed to comply the condition of the provision of section 121A of the Income Tax Ordinance 1984 in filling the review petition, the Commissioner of Taxes was correct and lawful in rejecting the review application, filed by the Assessee-writ petitioner and as such the in..
Category: Fiscal/Taxation Law | Date: 24 Oct, 2014 | Hits: 1
.... pin point the defect in the item of expenditure, prior to discard the book version of the accounts, submitted by the Assessee.......... (37)
In the computation of income profit and gains of company the DCT is entitled to reject the books of accounts if he is of the opinion that no method of ac......ome Tax Ordinance 1984, made by the Finance Ordinance 2007, excluded this sought of statutory public body from the entitlement of depreciation and accordingly the taxes department correctly and lawfully denied to admit the rate of tax @ 25% and also depreciation @ 2.5%.
20. The learned De..
Category: Fiscal/Taxation Law | Date: 23 Oct, 2014 | Hits: 1
Chowdhury Mohidul Haque Vs. Anti-Corruption Com¬mission and others, 2014, 43 CLC (AD)
....; ...... (14) The investigating officer does not require any permission from the court concerned for further investigation and hence after completion of......There is also no provision for submitting an "alternative charge-sheet “বিকল্প অভিযোগ পত্র” and, as such prosecution of the petitioner, is without any lawful authority and hence the High Court Division erred in discharging the Rule. He submitted ..Category: Civil Law | Date: 21 Oct, 2014 | Hits: 6
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