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Titas Gas (T & D) Co. Ltd. Vs. Commissioner of Taxes, 2000, 29 CLC (HCD)

....the affirmative and against the assessee applicant and we refrain from answering the other questions. There will be no order as to cost. Ed. This Case is also Reported in: 53 DLR (2001) 209. ......n mercantile system a liability accrued, though to be discharged at a future date, would be a proper deduction while working out the profits and gains of his business regard being had to the accepted principles of commercial practice and accountancy. It is not as if such deduction is permissible onl......assed by the Taxes Appellate Tribunal, Dhaka, Division Bench-1, Dhaka in ITA No. 79 of 1993-94 (Assessment year 1990-1991). 7. In all these reference applications the following questions have been formulated for our opinion: (i) Whether the Taxes Appellate Tribunal was justified in not directi......benefits to an employee is excluded from the definition of salary although in the definition of salary perquisite paid in lieu of or in addition to salary is included. Now the question that calls for determination is what benefits can be termed as perquisites and in order to determine the same issue..

Category: Fiscal/Taxation Law | Date: | Hits: 82

Bangladesh Water Development Board Vs. Contractor, Manu Barrage, 2000, 29 CLC (HCD)

....ll realisation. The parties are directed to bear their own respective costs. Send down the record of the case without any further delay. Ed. This Case is also Reported in: 53 DLR (2001) 200. ......the plaintiff. The defence Case, in brief, is that the suit as framed is not maintainable, there is no cause of action for the suit, the suit is barred by limitation and also bad for being hit by the principle of estoppel, waiver and acquiescence. The suit was motivated and based on greed of the pla......e defendants against the judgment and decree dated 21-11-1999 passed by the Subordinate Judge, 3rd Court, Dhaka in Money Suit No.12 of 1992 decreeing the suit. 2. The plaintiff instituted the suit for a decree for a sum of Taka 10,85,53,174,99. The plaint Case, in short, is that the plaintiff is ......ll realisation. The parties are directed to bear their own respective costs. Send down the record of the case without any further delay. Ed. This Case is also Reported in: 53 DLR (2001) 200. ..

Category: Civil Law | Date: | Hits: 132

Motaleb Hossain (Md) Vs. State and another, 2000, 29 CLC (HCD)

.... Magistrate ‘Ka’ Zone, Sirajganj is quashed. The accused petitioner is discharged from his bail bonds. Communicate the order at once. Ed. This Case is also Reported in: 53 DLR (2001) 198. ......f the accused petitioner who is close relation of the complainant. Under such circumstances a request cannot be considered as false representation or inducement. In this connection we may rely on the principle laid down in the case of Md. Habib Vs. State as reported in 4 MLR 334. 6. As regards th......s to why the proceedings of CR Case No. 315 (ka) 99 (TR No.172/99) pending in the Court of Magistrate, Ka Zone, Sirajgonj should not be quashed. 2. Mr. Khurshid Alam Khan, the learned Advocate for the petitioner, submits that the petition of complaint does not disclose any offence under secti...... Magistrate ‘Ka’ Zone, Sirajganj is quashed. The accused petitioner is discharged from his bail bonds. Communicate the order at once. Ed. This Case is also Reported in: 53 DLR (2001) 198. ..

Category: Criminal Law | Date: | Hits: 42

Ebrahim Steel Re-Rolling Industries (Pvt.) Limited Vs. Bangladesh and others, 2010, 39 CLC (AD)

....we find no sub­stance in the submissions of the learned Advocate-on-Record for the petitioner. Accordingly, the petition is dismissed. Ed. This Case is also Reported in: VII ADC (2010) 495. ...... writ-petitioner having paid the entire amount as determined by the Bank within the time fixed by the bank, the bank is bound by its promise which was acted upon by the writ petitioner in view of the principle of law. The learned Advocate further submitted that the writ-petitioner having paid the en......hers……………......Respondents Judgment February 11, 2010. Lawyers Involved: B. Hossain, Advocate-on-Record-For the Petitioner. Not represented-the Respondents. Civil Petition for Leave to Appeal No.62 of 2009. (From the judgment and order dated the 20th day of August, 200......we find no sub­stance in the submissions of the learned Advocate-on-Record for the petitioner. Accordingly, the petition is dismissed. Ed. This Case is also Reported in: VII ADC (2010) 495. ..

Category: Banking Law | Date: | Hits: 95

Md. Abdul Kader Vs. Bangladesh Road Transport Corporation, 2010, 39 CLC (AD)

....ay. Security of Tk. 1,000/- is to be deposit­ed within 1(one) month. Preparation of the paper book is dis­pensed with as prayed for. Ed. This Case is also Reported in: VII ADC (2010) 481....... licence or knowledge in respect of driving which had been clearly stated before the enquiry officer as such the labour court has acted with lawful author­ity allowed the case to the effect that the principle of natural justice has been denied to the petitioner while dismissing him from service ina......cate-on-Record-For the Petitioner. Badruddoza, Advocate instructed by Syed Mahbubar Rahman, Advocate-on-Record-For Respondent No. 1. Not represented-Respondent Nos. 2 & 3. Civil Petition for Leave to Appeal No. 158 of 2009. (From the judgment and order dated 03.06.2008 passed by the ......ay. Security of Tk. 1,000/- is to be deposit­ed within 1(one) month. Preparation of the paper book is dis­pensed with as prayed for. Ed. This Case is also Reported in: VII ADC (2010) 481...

Category: Labour and Industrial Law | Date: | Hits: 79

Tafazzal Hossain Vs. Bangladesh, 2009, 38 CLC (AD)

....reparation of paper book is dispensed with as prayed for. The order of stay granted earlier shall continue till disposal of the appeal. Ed. This Case is also Reported in: VII ADC (2010) 451. ......ll be guar­anteed and in which effective participation by the people through their elected repre­sentative in administration at all levels shall be ensured." To give full effect to this fundamental principle of state policy the function of the municipality must be entrusted to a body composed of p......ructed by Sufia Khatun, Advocate-on-Record-For the Petitioner. A. S. Moniruzzaman, Assistant Attorney General instructed by Zahirul Islam, Advocate-on-Record-For the Respondents. Civil Petition for Leave to Appeal No. 1425 of 2009. (From the judgment and order dated 13.07.2009 passed by th......reparation of paper book is dispensed with as prayed for. The order of stay granted earlier shall continue till disposal of the appeal. Ed. This Case is also Reported in: VII ADC (2010) 451. ..

Category: Election Law | Date: | Hits: 92

Dr. Mohiuddin Farooque Vs. Bangladesh and others, 2001, 30 CLC (HCD)

....enabling them to take necessary steps in this regard immediately. A copy also be forwarded to the Chairman, BELA. Md. Joynul Abedin J.- I agree. This Case is also Reported in: 55 DLR (2003) 69. ......feasance or malfeasance or misfeasance on the part of public authorities or public officials, the doors of justice are open to them to sue the public authorities for pecuniary relief by enforcing the principle of accountability.”(Para-28). 43. Apart from the constitutional guarantee embodied in......nting Bangladesh Environmental Lawyers Association (BELA)…..Petitioner. Vs. Bangladesh and others ………..Respondents. Judgment July 15, 2001. Cases Referred to- Peoples Union for Democratic Rights Vs. Union of India, 1982 SC 1473; Rural Litigation and Entitlement Kendra V. S......enabling them to take necessary steps in this regard immediately. A copy also be forwarded to the Chairman, BELA. Md. Joynul Abedin J.- I agree. This Case is also Reported in: 55 DLR (2003) 69. ..

Category: Environmental Law | Date: | Hits: 345

Captain (Md) Lutfar Rahman Vs. Md. Abu Taher and others, 2000, 29 CLC (HCD)

....92 of the 2nd Court of Subordinate Judge, Chittagong for pre-emption is allowed. Send down the lower Courts records immediately. Ed. This Case is also Reported in: 53 DLR (2001) 193. ...... 10-3-1992 but the so called re-conveyances by 4 registered deeds took place on 24-9-1992, long after the filing of the pre-emption case and, as such, the disputed transactions are clearly hit by the principle of lis pendens under section 52 of the Transfer of Property Act. The learned Advocate furt......ughter Arora Khatun and wife Nasua Khatun to succeed him. Subsequently, Nasua Khatun died leaving opposite parties Abu Taher Abdus Samad, Arora Khatun and Sufia Khatun as her heir and heiresses. The aforesaid owners being in rightful possession of the Case Land sold 22 decimals of land to pre-emptee......92 of the 2nd Court of Subordinate Judge, Chittagong for pre-emption is allowed. Send down the lower Courts records immediately. Ed. This Case is also Reported in: 53 DLR (2001) 193. ..

Category: Property Law | Date: | Hits: 22

Abul Kashem Vs. Executive Engineer & others, 2000, 29 CLC (HCD)

....therwise ready. The Learned Advocates either for the petitioner or for the opposite parties mention the matters for fixing a date of hearing. Ed. This Case is also Reported in: 53 DLR (2001)186. ......even suo motu, if it comes to the notice of the Court. Section 151 of the Code of Civil Procedure does not formulate any new doctrine but only a legislative recognition of the well known doctrine and principle, that every Court has inherent power ex debito justitiae and to do that real justice for t......ve Engineer & others……………Opposite Parties Judgment January 26, 2000. Lawyers Involved: Syed Ziaul Karim, with Md Salauddin Talukder and Syeda Maimuna Begum, Advocates—for the Petitioner. A Hasib with MA Tariq, Advocates—for the Opposite Parties. Civil Revisi......therwise ready. The Learned Advocates either for the petitioner or for the opposite parties mention the matters for fixing a date of hearing. Ed. This Case is also Reported in: 53 DLR (2001)186. ..

Category: Property Law | Date: | Hits: 21

Mir Hossain @ Amir Hossain and Others Vs. Alifa Khatun and Others, 2009, 38 CLC (AD)

....h Court Division, since they can place their respective cases before the Court below. Accordingly the leave petitions are dismissed. Ed. This Case is also Reported in: 30 BLD (AD) (2010) 46. .......16 of 1985 (defendant No.13 of the present suit) got possession of the suit and held that the present plaintiffs as defendants of that suit had knowledge of Title Suit No.16 of 1985. The established principle of law is that no other knowl­edge of a suit will be sufficient for a party unless summon......e Petitioners (In both cases). Mahmud Islam, Senior Advocate, J.N. Deb, Advocate with him instructed by Mrs. Sufia Khatun, Advocate-on-Record-For the Respondents (In both cases). Civil Petition for Leave to Appeal Nos.1265-66 of 2009. Judgment Shah Abu Nayeem Mominur Rahman J. - These ......h Court Division, since they can place their respective cases before the Court below. Accordingly the leave petitions are dismissed. Ed. This Case is also Reported in: 30 BLD (AD) (2010) 46. ..

Category: Property Law | Date: | Hits: 79

Anti-Corruption Commission and others Vs. Md. Obaidul Karim and others, 2010, 39 CLC (AD)

....1 is directed to surrender before the trial Court forthwith, if not already done. In the result, the leave petition is dismissed. Ed. This Case is also Reported in: 15 BLC (AD) (2010) 159. ......nd allowed a fugitive the privilege of bail. 4. Moreover, the High Court Division ille­gally issued the Rule and passed the interim order in utter abuse of Article 102 of the Constitution and the principle of justice. The application at the instance of a fugitive not being entertainable the rule......tructed by ASM Khalequzzaman, Advocate-on-Record—For the Petitioners. Md. Nawab Ali, Advocate-on-Record—For the Respondent No.1. Not Represented—the Respondent Nos. 2-3. Civil Petition for Leave to Appeal No. 36 of 2009. (From the order dated 8-6-2008 passed by the High Court Divis......1 is directed to surrender before the trial Court forthwith, if not already done. In the result, the leave petition is dismissed. Ed. This Case is also Reported in: 15 BLC (AD) (2010) 159. ..

Category: Anti-Corruption Laws | Date: | Hits: 266

Md. Azizur Rahman Chowdhury Vs. Tauhiduddin Chowdhury and others, 2009, 38 CLC (AD)

....0/-. The judgment of the High Court Division is set aside and restored those of the Courts below. This Case is also Reported in: 15 MLR (AD) (2010) 160, 16 BLC (AD) (2011) 26, VIII ADC (2011) 915. ......Sinha J. - In this appeal leave was granted to consider whether the High Court Division was justified in interfering with the order of mandatory injunction passed by the Courts below relying upon the principles of doctrine of necessity and whether the High Court Division was correct in its view that...... no co-sharer should be restrained by an order of injunction from making construction on the suit lands in a partition suit. 2. Appellant instituted Title Suit No.1 of 1996 against the respondents for partition of the suit lands and allotment of a saham of .50 acres of land out of .68 acres of la...... as a consequence of the finding of guilt of disobedience, if there can be such a power, there can always be ancillary to it the power to make an interim order to the said effect subject to the final determination of the case. There are cases where a party raises constructions in violation of interi..

Category: Property Law | Date: | Hits: 84

SN Goswami, Advocate and another Vs. Government of the People's Republic of Bangladesh and others, 2001, 30 CLC (HCD)

.... and day out during the tenure of their office. In view of our aforesaid discussions, the application is summarily rejected. Ed. This Case is also Reported in: 55 DLR (2003) 332. ......elings of the community and this threat is real. It is asserted that the right to equal justice, equal protection of law and the due process is dependent primarily on the delicate balance between the principles of separation of power and the independence of judiciary and the aforesaid supersession h......y-General-For the Respondents. Writ Petition No. 145 of 2001. Judgment Syed Amirul Islam J.- Let the supplementary affidavit dated 14-5-2001 on behalf of the petitioner No. 1 be formed part of the main application. 2. In this petition there are two petitioners namely, Mr...... and day out during the tenure of their office. In view of our aforesaid discussions, the application is summarily rejected. Ed. This Case is also Reported in: 55 DLR (2003) 332. ..

Category: Constitutional Law | Date: | Hits: 126

Abul Khair Morselin (Md) Vs. Bangladesh and others, 2000, 29 CLC (HCD)

....necessary provision of the Memorandum of the Articles of Association of the FBCCI, he went to the Arbitration Tribunal of FBCCI under section 12 of the Trade Organisation Ordinance, 1961 which is the guiding law for the purpose. The Arbitration Tribunal, according to the petitioner, did not make any...... and to contest in the election. This submission has no substance in view of the aforesaid facts and circumstances and those decisions which are not applicable as this Case differs, both in facts and principle. 19. It is on record that the duration of the present Executive Committee of the FBCCI ......5041 of 2000. Judgment Abu Sayeed Ahammed J. - This application is directed under Article 102 of the Constitution of the Peoples Republic of Bangladesh. On 10-10-2000, this matter was placed before a Vacation Bench of this Court and an order was passed to place it before the Regular Bench aft......he Vacation Bench on 10-10-2000 is hereby vacated and the remaining part of the election of the FBCCI shall be held in accordance with law. Ed. This Case is also Reported in: 53 DLR (2001) 179. ..

Category: Business or Commercial Law | Date: | Hits: 204

Hasmat Ali Vs. State, 2001, 30 CLC (HCD)

....tion 302 of the Penal Code and, as such, the impugned conviction and sentence are hereby upheld. In the result, the appeal is dismissed. Ed. This Case is also Reported in: 53 DLR (2001) 169. ......ed and sentenced the convict appellant as already stated above relying, on the confessional statement of the convict appellant as well as the circumstantial evidence on record. 23. It is a settled principle of law that the confessional statement of an accused can very well be the basis of convict......dditional Sessions Judge, Second Court, Tangail in Sessions Case No.6 of 1992 convicting the convict appellant Hasmat Ali under section 302 of the Penal Code and sentencing him to suffer imprisonment for life and to pay a fine of Taka 3000 in default to suffer rigorous imprisonment for a further per......tion 302 of the Penal Code and, as such, the impugned conviction and sentence are hereby upheld. In the result, the appeal is dismissed. Ed. This Case is also Reported in: 53 DLR (2001) 169. ..

Category: Criminal Law | Date: | Hits: 27

Hasibur Rahman (Md) Vs. Shakila Begum and another, 2000, 29 CLC (HCD)

.... Order of stay granted in Civil Revision Petition stands vacated. No costs. Send down the LCR as immediately as possible. Ed. This Case is also Reported in: 53 DLR (2001) 152. ...... Supreme Court of Pakistan in the Case of Yousuf and Brothers Vs. Mirza Mohammad Mahdi Pooya and another reported in 16 DLR (SC) 619. The Supreme Court held relying upon good number of decisions the principle that in the absence of a counter appeal being filed a decree against another defendant can......s Civil Revisional Jurisdiction on laying a petition under section 115 of the Code of Civil Procedure to quash the decision under challenge. 2. A brief resume of facts essential and requisite for disposal of Civil Revision petition may be noticed and stated. 3. First and second opposi......dant-petitioner that Family Appellate Court got no authority to enhance the amount of maintenance without any cross appeal or cross objection preferred by either side, the question which survives for determination in this Civil Revision petition is whether Family Appellate Judge traveled beyond his ..

Category: Family Law | Date: | Hits: 152

Mainul Hosein & others Vs. Sheikh Hasina Wazed, 2000, 29 CLC (HCD)

....g up of a proceeding for contempt, we have decided to opt for discretion keeping in view the celebrated dictum of Lord Atkin(Andrew Paul Vs. Attorney-General, AIR 1936 PC 141) which has always been a guiding principle with this Court Said Lord Atkin. The path of criticism is a public way: the...... Bhuiyan, 51 DLR (AD) 68; MH Beg, CJ Vs. R Krishna Ayar; AIR 1978 (SC) 727 and Gudi Kanti Narasimbule Vs. Public Prosecutor; AIR 1978 (SC) 429. 4. The learned Advocates have submitted that the principles enunciated by their Lordships in the aforesaid Cases are fully applicable in the instant ....... Judgment Md. Mozammel Hoque J. - These three applications namely, Contempt Petition No.73 of 2000, Contempt Petition No.75 of 2000 and Contempt Petition No.79 of 2000 have been filed for drawing up a proceeding for contempt of Court against Sheikh Hasina, the Prime Minister of Bangl...... dispose of all the motions in the line with the desire of Mr. ATM Afzal, CJ as was ordered in the concluding paragraph of his opinion. Ed. This Case is also Reported in: 53 DLR (2001) 138. ..

Category: Criminal Law | Date: | Hits: 49

Tarun Karmaker Vs. State and others, 2000, 29 CLC (HCD)

....ged. In the result, the Rule is discharged. Stay granted is hereby vacated. Communicate the order to the Court concerned. Ed. This Case is also Reported in: 53 DLR (2001) 135. ......ns Judge is set aside by a competent Superior Court, the legality or propriety of the order cannot be decided in this proceeding under section 491. 5. We have noticed that while expounding the principle of “implied power” submissions were made in the reported Case regarding the uniform de......nt Md. Hamidul Haque J.- By this Rule, opposite parties were called upon to show cause as to why the detenu Miss Momota Karmaker now detained in Satkhira District Jail should not be brought before this Court so that it may satisfy itself that the said detenu is not being held in custody with......clauses under sub-section (1) and there are 3 sub-sections in this section but no where we find a single word to empower the High Court Division to determine the question of custody of any minor. The determination of such a question depends on several facts and circumstances including documentary an..

Category: Criminal Law | Date: | Hits: 33

Raisuddin (Md) Vs. Sitaram Bhar and others, 2001, 30 CLC (HCD)

....f the appeal on merit within 3(three) months from the date of receipt of this judgment and order of this Court for ends of justice. Ed. This Case is also reported in: 53 DLR (2001) 131. ......f the appeal on merit within 3(three) months from the date of receipt of this judgment and order of this Court for ends of justice. Ed. This Case is also reported in: 53 DLR (2001) 131. ......9; Salamat Bibi & others Vs. Settlement and Rehabilitation Commissioner, Multan, 21 DLR (SC) 353. Lawyers Involved: Md. Mahbub Ali, Advocate— For the Appellant. Reba Kaniz for AK Ahmadul Hasan, Advocate — For Respondent Nos. 1-3. Appeal from Original Order No. 11...... necessarily depend upon the facts and circumstances of each Case and each Case must be judged upon its merits and its peculiar circumstances.” Their Lordships also found that: “The determination of the question as to whether there is or is not a “sufficient cause” in a particu..

Category: Property Law | Date: | Hits: 29

Bibhu Ranjan Das Vs. Hakim Ali and others, 2000, 29 CLC (HCD)

....িতে পারিবে।” Be expunged from the impugned judgment and order. There will be no order as to cost. Ed. This Case is also Reported in: 53 DLR (2001) 114. ......িতে পারিবে।” Be expunged from the impugned judgment and order. There will be no order as to cost. Ed. This Case is also Reported in: 53 DLR (2001) 114. ......resent petitioner was not a party, either in the Title Suit or in the Miscellaneous Case. He was engaged in those as a lawyer, instructed by the plaintiff opposite party No. 8. The suit was dismissed for want of prosecution. Subsequently, upon an application filed by the plaintiff opposite party No.......r and a cheat, but the facts and materials on record do not warrant such a condemnation. Furthermore, the passage of the judgment to which the petitioner has taken objection was not necessary for the determination of the learned Senior Assistant Judge. 10. The learned Assistant Judge also wen..

Category: Civil Law | Date: | Hits: 80