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Mohammad Nasim Vs. State and another, 2008, 37 CLC (HCD)

....od of 4(four) months to the sat­isfaction of the learned Chief Metropolitan Magistrate, Dhaka. Communicate the order. Ed. This Case is also Reported in: 28 BLD (HCD) (2008) 483. ......od of 4(four) months to the sat­isfaction of the learned Chief Metropolitan Magistrate, Dhaka. Communicate the order. Ed. This Case is also Reported in: 28 BLD (HCD) (2008) 483. ...... Present: Md. Muzammel Hossain J Syed AB Mahmudul Huq J Mohammad Nasim……………………………………………………………………….Appellant Vs. The State and another…………………………………………………………………Responden...... and to pay a fine of Tk. 10,00,000/- in default to suffer rigorous imprisonment for 1(one) year and also confis­cated the properties acquired through im­proper means, disproportionate to lawful source of income in the name of the appellant and both the sentences shall run consecu­tively. ..

Category: Criminal Law | Date: 6 Aug, 2008 | Hits: 4

State Vs. Metropolitan Police Commissioner, Khulna and others, 2008, 37 CLC (HCD)

....y the Department of Social Services.  With the above observations and directions the Rule is disposed of. Md. Emdadul Huq J. - I agree. This Case is also Reported in: 60 DLR (HCD) 660. ......y the Department of Social Services.  With the above observations and directions the Rule is disposed of. Md. Emdadul Huq J. - I agree. This Case is also Reported in: 60 DLR (HCD) 660. ....... - I agree. This Case is also Reported in: 60 DLR (HCD) 660. ......e materials on record that the girl’s mother is herself in custody on allegation of carrying illegal drugs. The father appears to have abused the girl by engaging her in carrying illegal drugs as a source of income for him and his family. So, although it would normally be in the best interests of ..

Category: Women and Children | Date: 22 Jul, 2008 | Hits: 147

Unilever Bangladesh Ltd. Vs. Chairman, National Board of Revenue and others, 2008, 37 CLC (HCD)

.... under the laws of the land operating in Bangladesh and engaged in the manufacturing of commodities mentioned above which are duly registered as per the relevant law of the land and paying regular tax. Duties and other charges in accordance with law. That some persons and companies importing and......s manufactured by the petitioner company as mentioned in both the Writ petitions. Communicate this order at once. Ed. This Case is also Reported in: 61 DLR (HCD) (2009) 156. ......ourt Division (Special Original Jurisdiction) Present: Mirza Hussain Haider J Mamnoon Rahman J Unilever Bangladesh Ltd. …………….Petitioner Vs. Chairman, National Board of Revenue and others………………Respondents Judgment June 11, 2008. ......s manufactured by the petitioner company as mentioned in both the Writ petitions. Communicate this order at once. Ed. This Case is also Reported in: 61 DLR (HCD) (2009) 156. ..

Category: Fiscal/Taxation Law | Date: 11 Jun, 2008 | Hits: 9

Tasmima Hossain Vs. Anti-Corruption Commission and others, 2008, 37 CLC (HCD)

....disposal of the Rule are that the petitioner is the wife of Anwar Hossain Monju, former Minister of the Government of the People's Republic of Bangladesh. She is a business lady and an individual tax-payer. She is one of the Directors of the Ittefaq Group of Publications and Managing Director of...... authority and as such, of no legal effect and accordingly, quashed so far the petitioner is concerned. Communicate at once. Ed. This Case is also Reported in: 29 BLD (HCD) (2009) 1. ...... Judgment June 08, 2008. Result: The Rule is made absolute. Cases Referred to- Shafiqul Islam Shimul (Md.) Vs. Bangladesh, (2004) 56 DLR 239; Monsur Ali (Md.) and other Vs. State, (2003) 55 DLR (AD) 131; Alamgir (Md.) Vs. State, (1998) 3 BLC (AD) 72. Lawyers Involved: ......ad with section 109 of the Penal Code and also rule 15ঘ(5) of the Emergency Powers Rules, 2007, hereinafter referred to as the EP Rules, 2007 for acquisition of wealth disproportionate to his known sources of income and concealment of such wealth. 5. Definite case of the petitioner is that no..

Category: Anti-Corruption Laws, Criminal Law | Date: 8 Jun, 2008 | Hits: 7

Md. Emdad Hossain and another Vs. Bangladesh Biman Corporation and others, 2008, 37 CLC (HCD)

....ervice are declared to have been passed without lawful authority having no legal effect. There is no order as to costs. Ed. This Case is also Reported in: 28 BLD (HCD) (2008) 461. ......ervice are declared to have been passed without lawful authority having no legal effect. There is no order as to costs. Ed. This Case is also Reported in: 28 BLD (HCD) (2008) 461. ...... Petitioner (In Writ Petition No. 479 of 2007) Suheli Mahmood………………………………………..Petitioner (In Writ Petition No. 5182 of 2007) Vs. Bangladesh Biman Corporation and others…………………………………… Respondents Judgment June 4, 2......ervice are declared to have been passed without lawful authority having no legal effect. There is no order as to costs. Ed. This Case is also Reported in: 28 BLD (HCD) (2008) 461. ..

Category: Procedural Law | Date: 4 Jun, 2008 | Hits: 7

Zakir Hossain and another Vs. Md. Yousuf Kabir and others, 2008, 37 CLC (HCD)

....f their names. Exhibit 7-7 (Nia) series show that the holding in respect of the suit property was recorded with the Dhaka City Corporation in the name of the plaintiffs and they paid City Corporation tax. Exhibits 8, 9 and 10 series show that it is the plaintiffs who paid the utility bills such as D......s con­firmed. There will be no order as to costs. Send down the lower court's record immediately. Ed. This Case is also Reported in: 29 BLD (HCD) (2009) 347.   ...... M.I. Farooqui with Md. Ruhul Quddus- For the Respondents. First Appeal No.181 of 2004. Judgment Md. Abdul Wahhab Miah J.-This first appeal is directed against the judgment and decree dated 31.03.2004 passed by the learned Joint District Judge, 2nd Court, Dhaka in Title Suit No.59 of ......s con­firmed. There will be no order as to costs. Send down the lower court's record immediately. Ed. This Case is also Reported in: 29 BLD (HCD) (2009) 347.   ..

Category: Property Law | Date: 13 May, 2008 | Hits: 5

Commissioner of Taxes Vs. Oriental Real Estate Ltd, 2008, 37 CLC (HCD)

.... and circumstances of the case. 4. The respondent is stated to be a private limited company and incorporated in Bangladesh. It was engaged in the business of real estate. It submitted its income tax return for the assessment year 1998-99 as company first claiming loss of Taka 3,50,000 and then,......basis of verified statement that [paragraph N of PWD Schedule of rates November, 1997(Ninth Addition, 1st Revisions) as "if any construction work is executed departmentally, 20 per cent is to be deducted from the gross calculated amount as described in all items from A to M."] and defended......assessed Taka 15,000 for each reference. Communicate at once. Ed. This Case is also Reported in: 60 DLR (HCD) (2008) 506.   ...... and against the assessee with cost. The cost is assessed Taka 15,000 for each reference. Communicate at once. Ed. This Case is also Reported in: 60 DLR (HCD) (2008) 506.   ..

Category: Fiscal/Taxation Law | Date: 18 Feb, 2008 | Hits: 1

Nabab Khan Vs. Commissioner of Taxes, 2008, 37 CLC (HCD)

....abab and Company. He is engaged in the business of construction as a contractor, security guard supply, wholesale, stevedoring, readymade garments, bricks, etc. He won 22-11-98 submitted his income tax return for the assessment year 1998-99 in question claiming a loss of Taka 10, 24,920. The cas......erence with our answer to the question in the affirmative for the Revenue Department and against the assesses. No cost. Ed. This Case is also Reported in: 61 DLR (HCD) (2009) 397. ......or the Revenue Department and against the assesses. No cost. Ed. This Case is also Reported in: 61 DLR (HCD) (2009) 397. ......erence with our answer to the question in the affirmative for the Revenue Department and against the assesses. No cost. Ed. This Case is also Reported in: 61 DLR (HCD) (2009) 397. ..

Category: Fiscal/Taxation Law | Date: 22 Jan, 2008 | Hits: 13

Durga Prasad Singh Hazari Vs. Commissioner of Taxes, 2007, 36 CLC (HCD)

....on for determination, we heard them together and now, dispose of it by this order. 3. In reference No.77 of 2001, original applicant Durga Prasad Singh Hazari as an individual submitted his income tax return for the assessment year 1993-94 claiming income of taka 77,936.00 on the basis of self-as......estions of law formulated in the negative and in favour of the assessee and against the respondent. No cost. Communicate at once. Ed. This Case is also Reported in: 13 MLR (HCD) (2008) 397. ......our of the assessee and against the respondent. No cost. Communicate at once. Ed. This Case is also Reported in: 13 MLR (HCD) (2008) 397. ......estions of law formulated in the negative and in favour of the assessee and against the respondent. No cost. Communicate at once. Ed. This Case is also Reported in: 13 MLR (HCD) (2008) 397. ..

Category: Fiscal/Taxation Law | Date: 12 Dec, 2007 | Hits: 5

AKM Reazul Islam and others Vs. State, 2007, 36 CLC (HCD)

....o.1, Lalpur, Natore to the satisfaction of the learned Chief Judicial Magistrate, Natore. Communicate this order at once. Ed. This Case is also Reported in: 13 BLC (HCD) (2008) 111. ......o.1, Lalpur, Natore to the satisfaction of the learned Chief Judicial Magistrate, Natore. Communicate this order at once. Ed. This Case is also Reported in: 13 BLC (HCD) (2008) 111. ......diction) Present: Sharifuddin Chaklader J Md. Emdadul Huq J AKM Reazul Islam and others…………………….Petitioners Vs. State………………..........................Opposite Party Ju......o.1, Lalpur, Natore to the satisfaction of the learned Chief Judicial Magistrate, Natore. Communicate this order at once. Ed. This Case is also Reported in: 13 BLC (HCD) (2008) 111. ..

Category: Anti-Corruption Laws | Date: 3 Dec, 2007 | Hits: 139

Bengal Glass Works Limited Vs. Customs, Excise and VAT Appellate Tribunal, Jotsna Complex, 2007, 36 CLC (HCD)

....the total requirement of glass bottles of pharmaceutical industries and approximately 75 percent of glass bulb shells of country's electric bulb manufacturing companies. It was one of the highest tax-payers in the region covering the Demra Circle. Yearly turnover of the company was approximately......78,40,997.85 by crediting the sum to the Current Account of the petitioner. Send down the lower court's record at once. Ed. This Case is also Reported in: 28 BLD (HCD) (2008) 18. ......;………………………………………………Petitioner Vs. Customs, Excise and VAT Appellate Tribunal, Jotsna Complex…………………Respondents ......78,40,997.85 by crediting the sum to the Current Account of the petitioner. Send down the lower court's record at once. Ed. This Case is also Reported in: 28 BLD (HCD) (2008) 18. ..

Category: Fiscal/Taxation Law | Date: 26 Nov, 2007 | Hits: 9

Abul Khair Condensed Milk and Beverage Ltd. Vs. Commissioner of Customs and others, 2007, 36 CLC (HCD)

....ng notifications etc. time to time on the basis of broader guidelines promulgated in the Finance Act of a year. 30. There should not be any doubt in the fact that every assessment either of income tax or VAT or excise presupposes existence of an order of assessment. It is equally true in the case......omes due after such final assessment is paid in cash within a period of two months of receipt of this order. Communicate at once. Ed. This Case is also Reported in: 27 BLD (HCD) (2007) 555. ...... The Commissioner of Customs and others…………………………………..Respondents Judgment September 17, 2007. Result: The Rule is disposed of. Cases Referred to- Showkat Ali and 15 others Vs. the Commissioner of Customs and others, (2001) 6 BLC 357; Alhaj Nazir Ahmed......omes due after such final assessment is paid in cash within a period of two months of receipt of this order. Communicate at once. Ed. This Case is also Reported in: 27 BLD (HCD) (2007) 555. ..

Category: Fiscal/Taxation Law | Date: 17 Sep, 2007 | Hits: 66

Islam Enterprise Vs. Commissioner of Taxes and another, 2007, 36 CLC (HCD)

....half of the applicants, who are proprietors of Islam Enterprise and Islam Builders were presented in similar facts and circumstances. 2. In Reference No.211 of 2002, the applicant submitted income tax return for the assessment year 1996-97 claiming a loss of Taka 1,03,600.00. Then, he submitted a......e applications under section 173 of the Ordinance in the negative and against the revenue and in favour of the applicants. No costs. Ed. This Case is also Reported in: 27 BLD (HCD) (2007) 425. ......nance in the negative and against the revenue and in favour of the applicants. No costs. Ed. This Case is also Reported in: 27 BLD (HCD) (2007) 425. ......e applications under section 173 of the Ordinance in the negative and against the revenue and in favour of the applicants. No costs. Ed. This Case is also Reported in: 27 BLD (HCD) (2007) 425. ..

Category: Fiscal/Taxation Law | Date: 9 Aug, 2007 | Hits: 31

Birendra Kishore Ghose @ Gopal Krishna Ghosh Vs. Government of Bangladesh and others, 2007, 36 CLC (HCD)

....ubmits that the property admittedly belonged to Rabindra Lal Ghose and he has transferred the property by way of gift to his son, the plaintiff who then became the owner. By re­ferring Ext. 2 the tax receipt of the Union Parishad, Ext.3 series of tax receipts, D.C.R. Ext.13 in the name of the p......the appeal. Consequently the appeal is dismissed without any order to cost. Send down the lower court records at once. Ed. This Case is also Reported in: 28 BLD (HCD) (2008) 498. ......n Khan, Deputy Attorney-General-For the Respondents. First Appeal No.502 of 1991. Judgment Syed Muhammad Dastagir Husain J.- This appeal is directed against the judgment and decree dated 28.9.1983 passed by the Subordinate Judge, Sirajganj in O.C. Suit No.94 of 1981 dismissing the......the appeal. Consequently the appeal is dismissed without any order to cost. Send down the lower court records at once. Ed. This Case is also Reported in: 28 BLD (HCD) (2008) 498. ..

Category: Property Law | Date: 7 Jun, 2007 | Hits: 6

Arab Bangladesh Bank Limited, Motijheel Branch, Dhaka Vs. The Artha Rin Adalat and others, 2007, 36 CLC (HCD)

....in any manner as its lawful owner…….. (19-21) Cases Referred to- Dr. M.O. Ghani Vs. Dr. A.N.M. Mahmood, 18 DLR (SC) 463 para 20 & 21; Nagina Silk Mill, Lyallpur Vs. Income tax Officer, 15 DLR (SC) 181; Anisminic Ltd. Vs. Foreign Compen­sation Tribunal, [1969] 2 Appeal......discharged and the Rule in Writ Petition No.5961 of 2004 is made absolute. There will be no order as to costs. Ed. This Case is also Reported in: 29 BLD (HCD) (2009) 284.   ...... of 2004 is made absolute. There will be no order as to costs. Ed. This Case is also Reported in: 29 BLD (HCD) (2009) 284.   ......discharged and the Rule in Writ Petition No.5961 of 2004 is made absolute. There will be no order as to costs. Ed. This Case is also Reported in: 29 BLD (HCD) (2009) 284.   ..

Category: Banking Law | Date: 12 Mar, 2007 | Hits: 6

Safazuddin and another Vs. State, 2007, 36 CLC (HCD)

....ond furnished by him stands discharged/cancelled. Lower Court Records be sent down at once. Ed. This Case is also Reported in: 27 BLD (HCD) (2007) 321, 13 BLC (HCD) (2008) 271. ......ond furnished by him stands discharged/cancelled. Lower Court Records be sent down at once. Ed. This Case is also Reported in: 27 BLD (HCD) (2007) 321, 13 BLC (HCD) (2008) 271. ......Court Records be sent down at once. Ed. This Case is also Reported in: 27 BLD (HCD) (2007) 321, 13 BLC (HCD) (2008) 271. ...... connect the accused with it by confirming in some material particular the testimony of victim of sexual assault that the accused committed the crime. c. Corroboration must come from independent sources. d. Corroboration need not be direct evidence that the accused committed the crime. It ..

Category: Women and Children | Date: 28 Feb, 2007 | Hits: 75

Md. Afazuddin Vs. Md. Ataur Rahman & another, 2007, 36 CLC (AD)

....laintiff was always willing and ready to pay the balance consideration money and there is no latches on his part but he could not tender the balance consideration money earlier as up to 1992 in­come tax clearance certificate was required for the purpose of registration of sale deed. Since the defen.......50,000/- (fifty thousand) as further soletium in favour of the appellant within 3(three) months from the date of re­ceipt of the copy of the judgment. Ed. This Case is also Reported in: ...... as further soletium in favour of the appellant within 3(three) months from the date of re­ceipt of the copy of the judgment. Ed. This Case is also Reported in: .......50,000/- (fifty thousand) as further soletium in favour of the appellant within 3(three) months from the date of re­ceipt of the copy of the judgment. Ed. This Case is also Reported in: ..

Category: Contract Law | Date: 7 Feb, 2007 | Hits: 272

Ful Miah & others Vs. State, 2007, 36 CLC (HCD)

....odification of sentence. The connected Rule is also discharged with the modification as above. Send down the lower Court records. Ed. This Case is also Reported in: 15 BLT (HCD) (2007) 322. ......ocedure. The period preceding to the conviction and sentence of applicants Liakat Ali, Ful Miah, Rajab Ali @ Akbar Ali, Kajal Miah, Abdul Ahad and the petitioner Md. Isak Mia @ Hason Mia Kason Mia be deducted under section 35A Cr.P.C. from the total period of sentence. We, however, maintain the dire...... Court Division (Criminal) Present: Surendra Kumar Sinha J Muhammad Abdul Hafiz J Ful Miah & others………………………………Convict Appellants (In Jail) Vs. The State…………………………Respondent With Md. Isak Miah…………………………â......odification of sentence. The connected Rule is also discharged with the modification as above. Send down the lower Court records. Ed. This Case is also Reported in: 15 BLT (HCD) (2007) 322. ..

Category: Criminal Law | Date: 25 Jan, 2007 | Hits: 26

State Vs. Shahid Javed Gaira @ Garib Miah and others, 2006, 35 CLC (HCD)

....s they shot blanks and left the place of occurrence towards the North. The witness and others came to the place of occurrence and took the injured in a van as far as Gulistan and from there in a baby-taxi to Dhaka Medical College Hospital, where he was declared dead by the duty doctor. The witness i......mmissioner, Dhaka for taking necessary steps as directed in the body of this judgment. Send down the lower Court records at once. Ed. This Case is also Reported in: 27 BLD (HCD) (2007) 198. ......e. Ed. This Case is also Reported in: 27 BLD (HCD) (2007) 198. ...... the particulars of the accused were found to be correct. He submitted that the Police Regulation of Bangladesh (PRB) Regulation 263 gives a privilege to the Investigating Officer not to disclose the source of his information and it is sufficient that in this case the name and address of the accused..

Category: Criminal Law | Date: 29 Aug, 2006 | Hits: 31

M. H. Monzur Vs. Md. Nuruzzaman and others, 2006, 35 CLC (HCD)

....tee and tenant under defendant No.1. On transfer the suit was renumbered as Title Suit No.141 of 1999. 3. The plaintiffs case, in brief, is that he is the proprietor of Nazma Enterprise and income tax payee; that he is a monthly tenant under the defendant No.1 in the suit premises, who subsequent......ithin 6(six) months from the date of receipt of this order. Communicate the order at once with a copy of judgment for information. Ed. This Case is also Reported in: 27 BLD (HCD) (2007) 220. ......€¦.Opposite Parties Judgment August 21, 2006. Result: The Rule is discharged. Cases Referred to- Abdul Wadud Contractor and another Vs. Nazir Ahmed and others, 48 DLR (AD) 120; Jinnat Ali Muktear Vs. Abdul Majid, 27 DLR 385; Nizamuddowla Vs. Nurul Islam and others, 22 DLR 277; Son......ithin 6(six) months from the date of receipt of this order. Communicate the order at once with a copy of judgment for information. Ed. This Case is also Reported in: 27 BLD (HCD) (2007) 220. ..

Category: Procedural Law | Date: 21 Aug, 2006 | Hits: 42