Category: Tax Law
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…
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…
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…
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…