Category: Other
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…
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…
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…
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…
Review of The Handmaid’s Tale by Margaret Atwood
Review of The Handmaid’s Tale by Margaret Atwood Summary: The Handmaid’s Tale is a book review of the critically acclaimed dystopian novel The Handmaid’s Tale (1985) written by one of the most celebrated Canadian authors Margaret Atwood (1939). It attempts to critically analyze the lives of women, examines their roles and their social status in Gilead and…
Taxing Tobacco: A Path to Healthier Lives and Stronger Economies in Bangladesh
Introduction “A healthy Heart and a happy smile come to your life when you leave smoking” The tobacco epidemic is one of the biggest public health threats the world has ever faced; killing over 8 million people a year around the world. More than 7 million of these dea ths are the result of direct…