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....deposited and/or adjusted. Sub-section (3) of section 55 provides for hearing on the basis of reply, if any, submitted to such notice and after such hearing, making final demand.
13. If the entire provision of section 55 is considered then it would be clear that section 55 empowers the concerned ......spondents
Judgment
May 13, 2007.
Result:
The Rule is made absolute without any order as to cost.
The Value Added Tax Act, 1991 ( Act No. XXII of 1991); sections 37, 55(1)
The fiscal law demands strict interpretation and strict application by an authority authorized to apply. The VA..
Category: Fiscal/Taxation Law | Date: | Hits: 131
....tution the High Court Division of the Bangladesh Supreme is under obligation to correct and remedy any done or caused to be done by abuse or misuse of official power or process of law or violation of provision of the Constitution, once it comes the Court in any proceeding, no matter how who brings t......udgment
November 26, 2002.
Result:
The Rule is made absolute without any order as to costs.
It is to be presumed that all actions taken by the government officials are in accordance with law and in the public interest and if any action of the government official is challenged, the chall..
Category: Others | Date: | Hits: 113
BRAC vs. National Board of Revenue and another, 2008, 37 CLC (HCD)
....art-A of Sixth Schedule to the Ordinance. The Deputy Commissioner of Taxes meticulously estimated the above taxable income and none of the income he found to be exempted from tax even under aforesaid provisions, which was affirmed in the first appeal. 7. In the circumstances, we wanted to know th......(1969) 21 DLR (WP) 36 and Md. Jamaluddin Vs. Income Tax Tribunal, Chittaogong Branch, Chittagong, (1997) 49 DLR 279. 12. In order to appreciate the submissions of the learned advocate the relevant law before and after the amendment must first be considered. During the assessment year in question,..Category: Fiscal/Taxation Law | Date: | Hits: 171
Md. Abul Basher Vs. The Judge, First Artha Rin Adalat, Chittagong and others, 2008, 37 CLC (HCD)
....in Adalat, Chittagong and others………………….Respondents Judgment May 6, 2008. Result: The Rule is discharged with observation. In order to determine the question whether the provision is mandatory or directory, it is the duty of the Court to get at the real intention of the......in, 2003 so far it relates to timeframe for disposal of the execution case is directory and not at all mandatory.……………………..(15 & 16) The Artha Rin Adalat Ain, 2003 is a special law which is enacted by the National Parliament with an aim to realise the unpaid loan by special me..Category: Civil Law | Date: | Hits: 136
....l Court
The exclusion of jurisdiction of a Civil Court should not to be readily inferred. Even if jurisdiction is so excluded, the Civil Courts have jurisdiction to examine into cases whether the provisions of any Act have not been complied with when there is allegation of violation of the rules......gate the propriety of the order or action complained of. Civil Courts always can assume jurisdiction to consider the mala fide action of the authority even if there is ouster section or clause of any law made for special purpose. Merely because of negative declaration has been sought that can be no ..
Category: Employment/Service Law | Date: | Hits: 166
Abdul Mannan Mathbar Vs. Nazmul Hoque Majumder and others, 2009, 38 CLC (HCD)
....rt at the time of issuance of the rule is hereby vacated. Lower Court's records be sent down at once with a copy of the Judgment. Ed. This Case is also Reported in: 14 MLR (HCD) (2009) 317. ......nt injunction this question of disputed title cannot be resolved. The learned Counsel finally submits that in a suit for permanent injunction plaintiff is to prove his prima facie title and exclusive lawful possession in the suit land. The plaintiff miserably failed to prove his title as well as her..Category: Civil Law | Date: | Hits: 94
Mrs. Rokeya Begum Vs. Chartered Credit Cooperative Ltd., 2009, 38 CLC (HCD)
....Muhd. Mofazzal Hossain, the learned Advocate for the opposite party, on the other hand, submits that the complainants filed the case under section 138 of the Negotiable Instruments act and not by the provision of Co-operative Society Act, that the accused petitioner did not repay any loan money agai...... the Negotiable Instruments Act, 1881 Negotiable Instruments Act was specially enacted to deal with the cases relating to promissory Notes, Bills of exchange and cheques. It is a special type of law. It has supremacy over general laws. It is enacted specially for the purpose of realization of m..Category: Criminal Law | Date: | Hits: 70
.... in the meantime, if so advised.
The applications for addition of party filed by the different applicants be kept with the record.
Ed.
This Case is also Reported in: 30 BLD (HCD) (2010) 257.
...... in the meantime, if so advised.
The applications for addition of party filed by the different applicants be kept with the record.
Ed.
This Case is also Reported in: 30 BLD (HCD) (2010) 257.
..
Category: Environmental Law | Date: | Hits: 731
Sobhan Munshi Vs. State and another, 2010, 39 CLC (HCD)
....nces shall run concurrently. 10. The total period of custody of the convict-petitioner prior to his conviction in connection with this case shall be deducted from the period of his sentence as per provisions of Section 35A of the Code of Criminal Procedure. Ed. This Case is also Reported i...... with this case shall be deducted from the period of his sentence as per provisions of Section 35A of the Code of Criminal Procedure. Ed. This Case is also Reported in: 15 MLR (HCD) (2010) 37. ..Category: Criminal Law | Date: | Hits: 81
State Vs. Delwar Hossain & others, 2011, 40 CLC (HCD)
....ilty but the confessional statement of Delowar Hossain is not voluntary and true. He submits that Delowar Hossain was arrested immediate after occurrence on 26-8-1996 but in flagrant violation of the provisions of section 167 of the Code he was produced before the nearest Magistrate after 3 days of ...... Helaluddin alias Pearu, Nur Alam alias Nurul Alam, Lalu and Shaflque were absconding their answer on the charge could not be recorded. The absconding accuseds were duly defended by the State defence lawyer. 3. At trial the prosecution examined 11 witnesses to substantiate the charge against th..Category: Criminal Law | Date: | Hits: 158
Waseq Ullah & Others Vs. Rezia Khatun and Others, 2010, 39 CLC (HCD)
....la since 1979 and 1964 the mother suit is barred by law of limitation". Learned Judge on issue No.4 on reference to the decision of 47 DLR 524 and 13 DLR 865, held that, 'but in this case 1st part of provision of order 1 rule 9 of the Code of Civil Procedure will come in to play. On the contrary Tit...... on 10-1-1964. Since then, this defendant is in possession. This defendant having come to know of the aforesaid certificate case, purchased the suit land in the name of Muslim Bhuiyan, his brother-in-law. That auction has been confirmed. Thereafter, this defendant having in need of cash money, sold ..Category: Property Law | Date: | Hits: 83
Mohammad Ali Vs. Sukur Ali & others, 1985, 14 CLC (HCD)
.... of section 339C Cr.P.C. and if anything thrives, it must be the injustice and tyranny at the hands of interested and designing persons. The High Court Division can really help very little because no provision is found in the Code of Criminal Procedure under which an application for revival of the c......unds stated in the petition. The petition was taken up for consideration on 24.9.84. It appears that the A.P.P. submitted that there was no bar in proceeding further in the case and cited some case laws with reference to section 249 Cr.P.C.. The Additional Sessions Judge, however, apparently disag..Category: Procedural Law | Date: | Hits: 102
Daud Ali (Md.) and others Vs. State, 2003, 32 CLC (HCD)
....appellants Daud Ali and Rabi Biswas are directed to be set at liberty if not connected with any other case. Record be sent down. Ed. This Case is also Reported in: 55 DLR (HCD) (2003) 699. ......cording to P.Ws.3, 4 and 5, said full brother Amir whose nonproduction and non-examination cuts the connecting links. He submits that victim slept alone in his ghar as his wife was in the father-in-law's house as per first information report (Exhibit 1). She was also a vital witness to give light ..Category: Criminal Law | Date: | Hits: 93
.... or the government. The PSI agents rendering services to the importers of Bangladesh and the letter No.224(11) dated 11‑3‑2001 is an executive order issued from NBR which does not over‑rule the provisions of laws, rules and SROs. The PSI agencies raised objection to the NBR’s letter dated 11...... of 2002.
Judgment
Md. Awlad Ali J.-These 3(three) Rules issued under Article 102 of the Constitution at the instance of different petitioners having the same status raise identical question of law being based on similar facts and are being disposed of by this judgment.
2. The petitioners a..
Category: Fiscal/Taxation Law | Date: | Hits: 119
.... before the Court may be necessary in order to enable the Court effectually and completely to adjudicate upon and settle all the questions involved in the suit, be added.
7. A plain reading of the provisions engrafted in Sub-Rule 2 of Rule 10 of Order 1 of The Code demonstrates that Court for eff......ition as opposite parties is allowed. Petitioners are added as Eighth Fifteenth opposite parties in Civil Revision case.
No cost.
Ed.
This Case is also Reported in: 13 MLR (HCD) (2008) 393.
..
Category: Property Law | Date: | Hits: 82
Md. Farid Hossain Vs. State, 2007, 36 CLC (HCD)
....dged under section 19A of the Arms Act on 18.9.2004. Another Sub-Inspector of police Ramizuddin investigated the case and submitted charge sheet on 2.1.2004 against apprehended accused under the same provision of the Arms Act. Thereafter, the case was transferred to the Court of Metropolitan Special......ccused appellant misuses the privilege of bail at any stage of the trial. Send a copy of the judgment to the Court below at once. Ed. This Case is also Reported in: 13 MLR (HCD) (2008) 152. ..Category: Criminal Law | Date: | Hits: 92
Ruhul Amin Vs. State and another, 2007, 36 CLC (HCD)
..... 12. Against the background stated above, the question before us is whether the order dated 18.03.2004 passed by learned Joint District Judge under section 476 is lawful and proper in view of the provisions of sections 476 and 195(1) of the Code of 1898. 13. The jurisdiction exercisable by a ......t section to the present scenario. 12. Against the background stated above, the question before us is whether the order dated 18.03.2004 passed by learned Joint District Judge under section 476 is lawful and proper in view of the provisions of sections 476 and 195(1) of the Code of 1898. 13. T..Category: Property Law | Date: | Hits: 122
Md. Abdul Latif and others Vs. Mohammad Ali and others, 2008, 37 CLC (HCD)
....the Courts below stand maintained. Send down the lower Court records and a copy of the judgment and order to the Court concerned. Ed. This Case is also Reported in: 13 MLR (HCD) (2008) 132. ......ntested the suit by filing a joint written statement denying the material allegations made in the plaint and contending that the suit is not maintainable in its present form and the case is barred by law of limitation and the plaintiff has got no possession and the defendants were possessing the lan..Category: Procedural Law | Date: | Hits: 115
Zafar Ahmed Vs. Mir Iftekharuddin & another, 2009, 38 CLC (HCD)
....al Judge is directed to proceed with the case expeditiously. Send a copy of the judgment and order to the Court below immediately. Ed. This Case is also Reported in: 61 DLR (HCD) (2009) 732. ......ing for stay order was not at all justified and entertain able. The object of section 344 of the Code of Criminal Procedure is not commensurate with the prayer for stay in the present case. Policy of law is that the criminal case should be disposed of with the least possible delay. Even mere pendenc..Category: Procedural Law | Date: | Hits: 128
....titution and obtained the present Rule.
4. Mr. Abdur Rob Chowdhury, the learned Counsel appearing on behalf of the petitioner, after taking us through the entire petition, impugned order, relevant provision of Public Servants (Retirement) Act, 1974 and other annexure, mainly contended that on the......es to that effect have to be made before the Administrative Tribunal………….(9)
A person in the service of the Republic who intends to invoke fundamental right for challenging the vireos of a law will seek his remedy under Article 102(1), but in all other cases he will be required to seek re..
Category: Administrative Law | Date: | Hits: 494
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