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Sonali Bank Limited Vs. UT Garments Limited and others, 2014, 43 CLC (HCD)
....Act itself is special law, a ex-propritory Act, wherein it is held that as:— "The real point, therefore, of the present argument is that the Act should be so interpreted that the Government should not be put to extra cost when it has been unable to com-, plete its plan at a time...... In the result, the rule is discharged without any order as to costs. Communicate this order at once. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 265. ..Category: Banking Law | Date: 4 Dec, 2014 | Hits: 4
....her signed copy of the order of committal be kept with record, for ready reference, if so required.
Ed.
This Case is also Reported in: 67 DLR (HCD) (2015) 225
......y had preferred any appeal against the said order before the Appellate Division and, in consequence, the said order has acquired finality. They have no scope to raise any objection as if a supra body to the apex court. If apology is accepted in such a case, he submits, then it would destroy the..
Category: Constitutional Law, Contempt of Court Law | Date: 4 Dec, 2014 | Hits: 10
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 ......hands of the prosecution to show that the accused had misappropriated the goods in question. There is no evidence in the record that he had taken the goods for his personal gain or he allowed anybody to take away the said goods from the shed and in fact the security system of the port shed did ..Category: Anti-Corruption Laws | Date: 3 Dec, 2014 | Hits: 11
Shariful Alam (Babu) (Md.) Vs. State and another, 2014, 43 CLC (HCD)
....r 1 year with a fine of Tk.' 40, 00,000 (Taka Forty Lakhs) only of which the complainant will get Tk. 35, 00,000 (Taka Thirty Five Lakhs) only while the rest amount will go in the treasury of the Government. 7. The convict as against the said judgment and the order of conviction and sentenc......sfaction of the trial Court till conclusion of the trial. Let a copy of this order be sent to the Court concerned with LCR. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 182 ..Category: Criminal Law | Date: 2 Dec, 2014 | Hits: 9
....Capital gains”:
Provided further that for the purposes of this section the Deputy Commissioner of Taxes shall, in computing any loss, deduct any amount received in cash as subsidy from the Government.”
“46A. Exemption from tax of newly established industrial undertakings,......Supreme Court of Bangladesh, is 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:
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Category: Fiscal/Taxation Law | Date: 1 Dec, 2014 | Hits: 0
Commissioner of Taxes Vs. Arif Knit Spin, 2014, 43 CLC (HCD)
....Capital gains”: Provided further that for the purposes of this section the Deputy Commissioner of Taxes shall, in computing any loss, deduct any amount received in cash as subsidy from the Government.” “46A. Exemption from tax of newly established industrial undertakings,......preme Court of Bangladesh, is to take necessary 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: 1 Dec, 2014 | Hits: 20
Government of Bangladesh and others Vs. Md. Mojibul Haque & others, 2014, 43 CLC (AD)
....llate Division (Civil) Present: Md. Muzammel Hossain CJ Surendra Kumar Sinha J Md. Abdul Wahhab Miah J Hasan Foez Siddique J Government of Bangladesh and others………..Appellants (In all the appeals) Vs...... was given to him at the close of the office hours on 4.10.78 and it was stated therein that order was to take effect from 5.10.78. He also stated that he was not asked to make over charge to anybody. It is not difficult to guess that placed in such a situation and the order was so sudden that ..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)
....reviously Privatization Board) for long 15-18 years. Pursuant to sections 15 and 26(1) of the Privatization Act, 2000, the Privatization Commission, with the prior approval of the Government, framed the Privatization Commission (Officers and Employees) Service Regulations, 2002 (...... to the posts of Director of the Commission. The petitioners were not appointed as Deputy Directors under the Bangladesh Civil Service Recruitment Rules, 1981. Privatization Commission is a statutory body having its own Service Regulations for its officers and employees. As such the terms and condit..Category: Employment/Service Law | Date: 20 Nov, 2014 | Hits: 0
Ruhul Amin (Md.) and oth¬ers Vs. Mustafizur Rahman and others, 2014, 43 CLC (HCD)
....ule stands vacated. Communicate the judgment and order immediately and send back the lower Court's record at once. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 259 ......ule stands vacated. Communicate the judgment and order immediately and send back the lower Court's record at once. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 259 ..Category: Civil Law, Property Law | Date: 16 Nov, 2014 | Hits: 10
....his behalf for any banking company by the Bangladesh Bank. It shall, out of the profit as disclosed in the profit and loss account prepared under section 38 and before any money is transferred to the Government or any dividend is declared, transfer to the reserve fund a sum equivalent to not less th......ted in computing his income, profits and gains for the purposes of assessment.
27. It appears that the Assessee-applicant bank has paid the amount to the gratuity fund authority which is a Trust body under the provision of Trust Act 1882, although maintained under the authority of the Assessee-..
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:
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“53E. Deduction or collection at source from commission or fees.— Any person being a corporation, body or authority established by or under any law including any company or enterprise owned, control..
Category: Fiscal/Taxation Law | Date: 10 Nov, 2014 | Hits: 0
State Vs. Secretary, Ministry of Public Administration and others, 2014, 43 CLC (AD)
....Ward Councilor of Narayanganj City Corporation and his 4(four) aides and Chandan Sarkar, a Senior Member of Narayanganj Bar Association and his driver and to take appropriate legal action against the Government Officials and the Members of the law enforcing agencies, if any, guilty of laches and/or ......torney-General in that respect as well, as noted down hereinbefore, are expunged. Ed. This Case is also Reported in: 67 DLR (AD) (2015) 271 ..Category: Criminal Law, Procedural Law | Date: 10 Nov, 2014 | Hits: 4
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: ...................................................................................” “53E. Deduction or collection at source from commission or fees.— Any person being a corporation, body or authority established by or under any law including any company or enterprise owned, control..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: ...................................................................................” “53E. Deduction or collection at source from commission or fees.— Any person being a corporation, body or authority established by or under any law including any company or enterprise owned, control..Category: Fiscal/Taxation Law | Date: 10 Nov, 2014 | Hits: 9
....red in negative and in favour of the Assessee-applicant.
37. However, there shall be no order as to cost.
Md. Emdadul Haque Azad, J: I agree.
Ed.
This Case is also Reported in:
......ference Application No. 196 of 2014. The legality and propriety of the order passed by the Taxes Appellate Tribunal remanding the case to the DCT concern has already been deliberated elsewhere in the body of the instant judgment while disposing off the Income Tax Reference Application No. 195 of 201..
Category: Fiscal/Taxation Law | Date: 28 Oct, 2014 | Hits: 1
....rtake amongst other, feasibility studies for establishment of Bridges, construction of toll-roads; preparing comprehensive plans for the establishment of bridges for consideration and approval of the Government; to take or necessary action for the implementation of the plans approved by the Governme......elopment partner and also maintaining its all necessary expenditures in accordance with the provision of the Ordinance No. XXXIII of 2007. The Assessee-applicant authority is a local public statutory body, meaning thereby a local authority, within the meaning of section 3 of the General Clauses Act ..
Category: Fiscal/Taxation Law | Date: 23 Oct, 2014 | Hits: 1
Chowdhury Mohidul Haque Vs. Anti-Corruption Com¬mission and others, 2014, 43 CLC (AD)
.... illegality or infirmity in the impugned judgment and order and accordingly the civil petition for leave to appeal is dismissed. Ed. This Case is also Reported in: 67 DLR (AD) (2015) 115. ......রতিবেদন”, “পূর্ণ তদন্ত প্রতিবেদন”, and “অধিকতর তদন্ত প্রতিবেদন”. In the body of the report it is referred to as “বিকল্প অভিযোগপত্র&rdq..Category: Civil Law | Date: 21 Oct, 2014 | Hits: 6
State Vs. Md. Lutfur Rahman and others, 2014, 43 CLC (AD)
....ich stamp was sold was collected from the motor vehicle owners by the accused respondents. The accused respondents, admittedly, did not deposit the extra amount in any account of postal department or Government. In the circumstances we find that in this case the charge against the accused perso......ars imposed on the accused-respondents by the trial Court be reduced to the period they have already undergone. Ed. This Case is also Reported in: 20 BLC (AD) (2015) 150. ..Category: Criminal Law | Date: 14 Oct, 2014 | Hits: 2
....ts were treated as income of the assessee from other sources as in the initial assessment order the provision of section 2(26)(e) of the Ordinance was not considered, resulting in revenue loss to the Government.
19. The legal error committed in the previous assessment was neither raised nor dec......rar, Supreme Court of Bangladesh, is 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:
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Category: Fiscal/Taxation Law | Date: 17 Sep, 2014 | Hits: 0
....ts were treated as income of the assessee from other sources as in the initial assessment order the provision of section 2(26)(e) of the Ordinance was not considered, resulting in revenue loss to the Government.
19. The legal error committed in the previous assessment was neither raised nor dec......The Registrar, Supreme Court of Bangladesh, is to take necessary steps under section 161(2) of the Income Tax Ordinance, 1984.
Md. Habibul Gani J.- I agree.
This case is also Reported in:
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Category: Fiscal/Taxation Law | Date: 17 Sep, 2014 | Hits: 8
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