Author: lex
Sarwar Garments Ltd VS Chairman, National Board of Revenue [54 DLR (HCD) (2002)]
Background of the Appeal:A company that is solely focused on exports, Sarwar Garments Ltd., has filed challenges against two orders. Writ Petition No. 2718 of 2001, the first, challenges a ruling that forbids the delivery of imported goods until a “no objection” clearance has been received. In the second, they challenge the suspension of…
Durcan Begum Vs. DC and Magistrate, 2nd class, Railway Lands and Buildings and others, 2000, 29 CLC (HCD); 54 DLR (2002).
Background of the Writ Petition: The case of the petitioners Mrs. Duran Begum is that the land comprising an area of acres appertaining of CS plot Nos. 203 and 204 SA were recorded in the name of Dilu Bepary and thereafter, the heirs of Dilu Bepary made partition of the land amongst themselves by…
Saidur Rahman Vs State,2001,30 CLC(HCD)
….26 of 1957) is thus set aside and the appellant be released from the bail bond. Send down the lower Court Record to the court concerned. Ed. This Case is also Reported in 54 DLR (2002) 489…….26 of 1957) is thus set aside and the appellant be released from the bail bond. Background of the…
Auto Equipment Ltd. Vs. Commissioner of Taxes [54 DLR (HCD) (2002) 496]
Appeal from Taxes Appellate Tribunal[1], Dhaka Background of The Appeal: The main commercial activities of Auto Equipment Limited, are the sales of insecticide and tubewell parts. An income of Taka 5,81,386 was recorded by the assessee in its income tax return for the 1993-94 assessment year. After conducting an assessment required by sections…
TRLA holding Ltd vs Custom Excise & Vat
Background : The petitioner, a businessman dealing in various washing and detergent products in Bangladesh, was suspected of evading VAT taxes. A team of customs officers conducted a search at the petitioner’s factory and found discrepancies in the VAT payments. It was revealed that the factory had evaded a significant amount of VAT over a…
Md. Abdus Sattar khan (Rtd) vs. Director General, Bureau of Anti Corruption Bangladesh, Segunbagicha, Dhaka and others, 2009, 38 CLC (HCD)
Background of the appeal : On 11-02-2001 District Anti-Corruption Bureau, Dhaka issued a notice upon the petitioner alleging illegal acquisition of properties disproportionate to their known income. The petitioner responded on 21-02-2001, admitting legal acquisition of some properties but denying ownership of others with permission from the Ministry of Establishment. Investigations by various authorities yielded…
Abdul Gani Howlader (Md.) and another Vs. Abdus Somed Howlader and others [51 DLR (1999) 522]
Background: The case is about a land title and possession dispute arising out of a decision and decree made on 8-5-86 by Subordinate Judge Bagerhat in Title Appeal No. 38/8. In Title Suit No. 631/1, Abdul Gani Howlader (Md.) and others asked for a declaration of title, proof of possession, and a perpetual injunction. They…
Eskayef Bangladesh Ltd. Vs. Commissioner of Taxes, [59 DLR (HCD) (2004) 308]
Background of the Appeal: The appeal arises from an order dated 6-12-1999 passed by the Taxes Appellate Tribunal, Division Bench No. 3, Dhaka in Income Tax Appeal No. 558 of 1998-99 (assessment year 1993-94), allowing the appeal in part. Eskayef Bangladesh Ltd., a private limited company, filed an income tax return for the assessment…
Bangladesh Rural Advancement Committee (BRAC) vs The Commissioner of Taxes and others, 1999, 28 CLC (HCD)
Appeal from the Supreme Court of Bangladesh High Court Division (Writ Petition No. 6413/97, 2246/98 and 5341/96) Background of the Appeal: The petitioner is a public charity organization that is registered as a society under the Societies Registration Act of 1960. Clause 3 of the Society’s Memorandum enumerates the petitioner’s operations in detail. The…