Author: lex
Ali Akbar (Md) and othters VS Sakina Begum and others[56 DLR (HCD)2004]
Appeal from Joint District Judge, Dhaka (Arbitration Misc. Case No.95 of 1997) Background of the Appeal: The appellants, defendant Nos.1 to 4 challenged an order from the Joint District Judge and Artha Rin Adalat No. 2 in Dhaka in Title Suit No. 95 of 1997. The order appointed a receiver of the suit…
Hasna Banu Vs. Bangladesh and others [ 56 DLR (2004) 344)]
Background: The plaintiff filed a suit for declaration of her title in 2 decimals of land with two tin huts thereon. The land originally belonged to Tamej Sheikh and was transferred several times before being sold to the plaintiff. The defendant, Additional Divisional Commissioner (Revenue), served a notice asking the plaintiff’s husband to vacate the…
Sogra Begum vs. Commissioner of Taxes [53 DLR (HCD) (2001) 420]
Background: The petitioner, Sogra Begum, is a pardahnashin lady and a housewife. She was assessed for tax under section 82(2)/93 of the Income Tax Ordinance, 1984 on total income of Taka 11,61,555.00 for the assessment year 1987-88. The petitioner was aggrieved by the assessment order and preferred an appeal before the Additional Commissioner of Taxes…
Progoti General Insurance Co. Ltd(Applicant) Vs. Commissioner Of Taxes(Respondent) [53 DLR(2001)]
Background of the Appeal: Here the petitioner has a business of General Insurance. In the -assessment year 1990-1991 it was assessed on an estimate income of taka 1,98,18,176,.00 against the income return of taka 1,65,75,17,00.The Deputy Commissioner Of Taxes (DCT) also disallowed the Jamuna Levy on amount of taka 13,18,045.00 holding that it was not…
Moinuddin Ahmed alias Farook Vs. Khursheda Begum and others [54 DLR (2002) 354]
Background: The case involves a complex property dispute that has its roots in ownership claims and long-standing familial ties. The property in question, referred to as schedule “Ka”, is a large tract of land that has been in the family for generations. Moinuddin Ahmed, is a descendant of the original owners of the property. He…
Shah Dairy product Limited (petitioner) Vs Commissioner, Custom,Excise and VAT Chittagong and others ( Respondents).
[52 DLR (HCD)72, (2000) ] Writ petition, High Court Division, Dhaka ( writ petition no. 2069 of 1998) Background of the Writ:– The petitioner Shah dairy product ltd. imports milk powder in bulk packs from aboard and repacks the same in its factory keeping the same in the bonded warehouse into various sizes of packets…
Bangladesh Rural Advancement Committee (BRAC) vs The Commissioner of Taxes and others
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 aim…
Sogra Begum vs. Commissioner of Taxes
Background: The petitioner, Sogra Begum, is a pardahnashin lady and a housewife. She was assessed for tax under section 82(2)/93 of the Income Tax Ordinance, 1984 on total income of Taka 11,61,555.00 for the assessment year 1987-88. The petitioner was aggrieved by the assessment order and preferred an appeal before the Additional Commissioner of Taxes…
Progoti General Insurance Co. Ltd Vs. Commissioner Of Taxes
Background of the Appeal: Here the petitioner has a business of General Insurance. In the assessment year 1990-1991 it was assessed on an estimate income of taka 1,98,18,176,.00 against the income return of taka 1,65,75,17,00.The Deputy Commissioner Of Taxes (DCT) also disallowed the Jamuna Levy on amount of taka 13,18,045.00 holding that it was not…
Bangladesh Power Development Board and others Vs. M/S Arab Contractors (BD) Limited and others
Background of the Appeal: On 30 March 2000, these two parties entered into a contract for the construction of a main building with some auxiliary structure (Lot-1) of the 210 MW Siddirganj Thermal Power Station Construction Project at Narayanganj. This contract contains an arbitration clause and mentions that the project was to be completed within…