| Case ID |
1ff997d0-f1bc-46e2-a45d-534cc4ad52e4 |
| Body |
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| Case Number |
Writ Petition No.844 of 1991 |
| Decision Date |
Mar 29, 1993 |
| Hearing Date |
|
| Decision |
The Bangladesh High Court ruled in favor of the petitioner, Chand Textile (Spinning) Mills Ltd., declaring that the impugned tax notices issued by the Deputy Commissioner of Taxes were made without lawful authority. The court emphasized that the mill, as a separate juristic person, retained its legal obligations regardless of changes in management. The court found no grounds for the tax demands made against the petitioner as the claims were unfounded and not supported by law, particularly for the years in question. The court concluded that the petitioner was eligible for a refund of excess tax payments made and that the interest claims were barred by limitation and lacked legal basis. |
| Summary |
In the case of Chand Textile (Spinning) Mills Ltd. vs. Deputy Commissioner of Taxes, the Bangladesh High Court dealt with issues surrounding income tax demands made against a juristic entity following its nationalization and subsequent denationalization. The court examined the legal status of the mill and the implications of management changes on tax liabilities. The petitioner contended that the tax notices issued were baseless and lacked lawful authority. The court found that the mill, as an independent legal entity, remained liable for its tax dues irrespective of management changes. The court ruled that the notices were invalid and the petitioner was entitled to a refund of excess payments. The case highlights the importance of understanding tax obligations in relation to the legal status of businesses, particularly in contexts of nationalization and privatization. |
| Court |
Bangladesh High Court
|
| Entities Involved |
CHAND TEXTILE (SPINNING) MILLS LTD,
DEPUTY COMMISSIONER OF TAXES
|
| Judges |
MD. ABDUL JALIL,
MUHAMMAD FAZLUL KARIM
|
| Lawyers |
Asrarul Hossain,
Abdul Alim,
Iftikhar Ahmed,
Moksedur Rehman
|
| Petitioners |
CHAND TEXTILE (SPINNING) MILLS LTD
|
| Respondents |
DEPUTY COMMISSIONER OF TAXES
|
| Citations |
1995 SLD 30,
1995 PTD 360
|
| Other Citations |
Not available
|
| Laws Involved |
Income Tax Act, 1922
|
| Sections |
Not available
|