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Eskayef Bangladesh Ltd. Vs. Commissioner of Taxes, 2004, 33 CLC (HCD)

.... 11. 6. Mr. Mosharraf Hossain Khan, the learned Deputy Attorney-General appearing along with Mr. Kazi Waliul Islam, the learned Assistant Attorney General on behalf of the respondent, on the other hand, submits that although the DCT disallowed the expenditure on some heads of the account yet the ......ly, the questions in both the reference applications are answered in the affirmative and in favour of the Department. No order as to costs. Ed. This Case is also Reported in: 58 DLR (2006) 531. ......ly, the questions in both the reference applications are answered in the affirmative and in favour of the Department. No order as to costs. Ed. This Case is also Reported in: 58 DLR (2006) 531. ..

Category: Fiscal/Taxation Law | Date: | Hits: 88

Korea Exchange Bank, Seoul, Korea Vs. Gemini Garments Limited and others, 2004, 33 CLC (HCD)

....received by KEB at 9­:00 AM on Monday that is 5‑7‑1993 because of the fact that the banks in Korea remained closed from 1:30 PM on Saturday until 9:00 AM of Monday. The branch office of KEB that handled the matter received the telex on Tuesday, that is 6‑7‑1993. First defendant on behalf of......3 PBL transmitted non-acceptance by telex. Gemini believed that in all likelihood the cancellation reached the negotiating bank earlier to the acceptance. 8. Gemini further claimed that it discovered that the documents forwarded by the KEB were fraudulent inasmuch as "freight pre‑paid" was ......t wants to and then, write out the judgment in the light of our observations made hereinbefore. Send down the records at once. Ed. This Case is also Reported in: 56 DLR (2004) 392. ..

Category: Business or Commercial Law | Date: | Hits: 290

Dr. Md. Abu Obaidah Vs. Commissioner of Taxes, 2005, 34 CLC (HCD)

....s under the definition employee of the said company. Therefore, he should be given exemption on house rent allowance. 7. Mr. Kazi Waliul Islam, the learned Assistant Attorney-General, on the other hand, by referring to Rule 33(3) (b) of the Income Tax Rules, submits that the assessee being admitt......ule 33(3)(b) of the Income Tax Rules. We find support of our view in the case of Commissioner of Taxes Vs. Mr. Anisul Huque in Reference Application No. 38 of 2001 passed by a Division Bench presided over by his Lordship Mr. Justice Md. Awlad Ali. 9. Thus questions (i) and (ii) are decided in the...... the learned Advocate for the applicant. Thus, question Nos. (iii) and (iv) are also decided in the affirmative in favour of the Department. Ed. This Case is also Reported in : 58 DLR (2006) 515...

Category: Fiscal/Taxation Law | Date: | Hits: 91

Huang Chia Hsiang Vs. Government of Bangladesh and others, 2005, 34 CLC (HCD)

....l FV Shin Fa Chern # 20 with 13 crews were arrested by the Bangladesh Navy and the case was started in the Patenga Police Station being No. 10 dated 24-9-2000. Thereafter, on 30-9-2000 the vessel was handed over to the Marine Fisheries Department by the Bangladesh Navy as nobody claimed the vessel. ...... Court Division (Special Original Jurisdiction) Present: MM Hossain J Zubayer Rahman Chowdhury J Huang Chia Hsiang………………………………………….Petitioner Vs. Government of Bangladesh and others………….Respondents. Judgment December 12, 2005. Cas...... In disposing of this Rule we are required to examine the purpose and intendment of the legislation and the relevant provisions of the same. Marine Fisheries Ordinance, 1983 has been enacted "for the management, conservation and development of marine fisheries in Bangladesh Fisheries Waters and to d..

Category: Admiralty Law or Maritime Law | Date: | Hits: 221

Ashique Jeans Apparels Ltd and another Vs. National Board of Revenue and another, 2005, 34 CLC (HCD)

....is not actually done. In this context, he submits that the respondents committed illegality in issuing the impugned orders which are liable to be declared without lawful authority. 9. On the other hand, Mr. Kazi Waliul Islam, the learned Assistant Attorney-General appearing on behalf of the respo......ree. Delivery of possession of immovable property cannot by itself him treated as equivalent of conveyance of the immovable property. Thus he submits that the new undertaking if formed through taking over the old machineries under a mortgage or under a lease for a long period forming the new company...... section 46 is to encourage more new undertakings to be established. However, there will be no order as to costs. Ed. This Case is also Reported in: 58 DLR (2006) 478, 26 BLD (HCD) (2006) 324. ..

Category: Fiscal/Taxation Law | Date: | Hits: 93

Abdur Rahim Chowkider @ Abdur Rahman Sheikh Vs. Raji Haider and others, 2006, 35 CLC (HCD)

....iable to be set aside. In support, he cited 6 MLR 199, Abul Quashem and another Vs. Hafizur Rahman and others. 18. Mr. Sadananda Rana learned Advocate for plaintiffs-opposite parties, on the other hand, submits that both the courts below decreed the suit as prayed for and such decree is now bindi......nt No. 1 on the suit land and looted away his belongings by hired goons. The defendant filed a criminal case being GR Case No. 33 of 1988 in the Court of the Upazila Magistrate against the plaintiffs over trespass and looting, which was pending. Having found that they had no hope in their criminal c...... decree affirming those of trial Court decreeing the suit are hereby set aside and the suit is dismissed. Send down the record at once. Ed. This Case is also Reported in: 58 DLR (2006) 470. ..

Category: Property Law | Date: | Hits: 79

Abu Musa Kutub (Md.) Vs. Secretary, Election Commission and others, 2005, 34 CLC (HCD)

....ion of age is a disputed question of fact which cannot be decided in a Writ petition. The principle expressed in the case referred to above fully applies in the facts and circumstances of the case in hand. 17. In fact, the question of determination of age of a person is a highly contentious issue......will vary from case to case. With regard to the School Register it has long been held that it is very common to understate the age when entering a school in order that the boy may not be too old for Government service, vide Mohammad Hashem Vs. Safdar, ILR 14(Lahore) 473. " 13. From the above pron...... is discharged. The interim order passed at the time of issuance of the Rule, is herby recalled and vacated. There is no order as to costs. Ed. This Case is also Reported in: 58 DLR (2006) 450. ..

Category: Election Law | Date: | Hits: 87

Bangladesh Paribesh Andolan and another Vs. Bangladesh, represented by the Secretary, Ministry of Works and others, 2004, 33 CLC (HCD)

....lated in the National Assembly of Bangladesh. There was no suggestion that the petitioners had any ulterior motive in filing the instant writ. We also do not consider them as busybodies. On the other hand, in view of the wide berth given to the meaning of the phrase 'person aggrieved' in the case of...... Act, 1952 and the gradual disfiguring of the Jatio Sangshad Bhaban area by allowing illegal and unlawful construction works. 2. The facts of the case are as follows: In June 1959 the Central Government of Pakistan decided to establish a 'Second Capital' to be located at Dhaka in the then Eas......aged and (3) MC Mehta Vs. Union of India (2001) 9 SCC 235, which relates to sitting of brick kilos within 20 km radius of the Taj Mahal as a precaution in keeping with the principles of environmental management. He also referred to the decision in the case of Bangalore Medical Trust Vs. BS Muddappa ..

Category: Environmental Law | Date: | Hits: 484

Nazrul Islam (Md.) and another Vs. Government of Bangladesh and others, 2005, 34 CLC (HCD)

....e the arbitration clause in the contract, the present writ petition is maintainable. 6. Mr. Mrinal Kanti Biswas, learned Advocate appearing on behalf of respondent Nos. 1, 4, 6 and 7, on the other hand, submit that the present Writ petition is not maintainable as there is scope for arbitration fo......iginal Jurisdiction) Present: Syed Mahmud Hossain J Quamrul Islam Siddiqui J Nazrul Islam (Md.) and another………………………………………………….Petitioners Vs. Government of Bangladesh and others……………………………………..Respondents. Judgme......ent that the petitioners can still vindicate their grievance through arbitration as contained in the contract. There is no order as to costs. Ed. This Case is also Reported in: 58 DLR (2006) 431...

Category: Business or Commercial Law | Date: | Hits: 186

Abdus Sattar @ A. Sattar @ Sottar Vs. State, 2006, 35 CLC (HCD)

.... night he along with his wife Nandita were sleeping in their house when the informant's elder brother Jenu Lal Barua went out to respond to the call of nature at about 12 in the night with a torch in hand and had seen Kanu Barua, Kazal Barua and Kazal Barua's cousin and other 15/20 persons rented by...... in addition to what he has submitted as above that the appellant is not first information report named accused, no TI Parade was held, Investigating Officer has not been examined and no booty was recovered from the accused-appellant. On the basis of the above submissions, Mr. Khan prays for the acq......ion with any other case. He is also discharged from his bail bond. Send down the lower Court records expeditiously. Ed. This Case is also Reported in: 58 DLR (2006) 415, 26 BLD (HCD) (2006) 351...

Category: Criminal Law | Date: | Hits: 59

State Vs. Mokammel Hyeath Khan, 2006, 35 CLC (HCD)

....¦â€¦â€¦â€¦â€¦â€¦â€¦â€¦â€¦â€¦â€¦â€¦â€¦â€¦â€¦..Petitioner Vs. Mokammel Hyeath Khan…………………………………Respondent. Judgment March 1, 2006. Cases Referred to- Paran Chandra Barai Vs. State, 6 BCR (AD) 225; State Vs. Faruqur Rahman and Others, BLT's Special Issue 200......sanullah Hail and Titu Mir Hall of BUET. She was taken to the Emergency Department of Dhaka Medical College Hospital where she succumbed to her injury. The further prosecution case was that centering over submission of tender, a terrorist group known as Nurul Islam and Togar group, and another terro......e set at liberty at once if not wanted in any other case. Send down the LC Record with a copy of the judgment. Ed. This Case is also Reported in: 58 DLR (2006) 373, 26 BLD (HCD) (2006) 641. ..

Category: Criminal Law | Date: | Hits: 236

Nasima Akhter Banu Vs. Abu Taher Masud and others, 2006, 35 CLC (HCD)

....ed earlier by this Court is hereby vacated. Communicate the order at once with a copy of the judgment for information and necessary action. Ed. This Case is also Reported in: 58 DLR (2006) 370. ...... change the nature and character of the suit. He assails order of the learned Courts below by referring the Provisions laid down in Order VI, rule 17, CPC that to determine the real questions of controversy between the parties, at any stage of the proceedings the plaint may be amended. In support of......ed dated 7-5-1962, who were friends of him but possession was not delivered to them; that during old age of Golam Nabi Sowdagar his son defendant-opposite party No.1 Abu Taher Masud was entrusted for management of the property who without redeeming 1.60 acres of land purchased the same in his own na..

Category: Procedural Law | Date: | Hits: 99

Alauddin (Md.) Vs. State and others, 2005, 34 CLC (HCD)

.... others, 1986 BLD (AD) 261 = 38 DLR (AD) 246, Ghulam Mustafa Vs. Abdul Karim and others, 16 DLR (WP) 27; Saber Ahmed and 30 others Vs. Amir Hamja and 6 others, 31 DLR 169; Md. Shamsul Alam Vs. Kanak Chandra Shomee and another, 31 DLR (AD) 150; Nader Ali Sheikh Vs. State and others, 35 DLR 180; Md. A......the case land and he has constructed a tin-shed house where he is dealing grocery business in the name and style as "Ekata Trading". The opposite-parties have no right, title, interest and possession over the land and structure therein. The opposite-party intended to take rent of the said shop but h......in that dale and also agreed that they will not ask for any adjournment until it is required on emergency. Communicate the order at once. Ed. This Case is also Reported in: 58 DLR (2006) 364...

Category: Criminal Law | Date: | Hits: 55

Firoz Hossain Shah (Md.) Vs. State, 2005, 34 CLC (HCD)

....used petitioner, as such, for ends of justice, the aforesaid case is liable to be quashed. 3. Mr. Md. Shafiquel Islam Siddique, learned Advocate appearing for the opposite party No.2, on the other hand, submits that the petition of complaint disclosed sufficient ingredients for prosecuting the ac...... continue that will not bring any fruitful result to the complainant or the informant. On a reading of the complaint it appears that the offence allegations made are relating to bank transaction and government for realizing of bank transaction or default made in the bank transaction, promulgated Art...... in the Court of Magistrate, First Class, Rangpur is quashed. Communicate this order at once. Send down the lower Court records at once. Ed. This Case is also Reported in: 58 DLR (2006) 361. ..

Category: Criminal Law | Date: | Hits: 46

Abdul Mazid (Md.) Vs. State, 2006, 35 CLC (HCD)

.... the accused the neighboring witnesses nished there and saw the injured condition of the deceased with profuse bleeding and they also had seen accused Mazid to go out of the house with a knife at his hand and subsequently, he fled away by throwing the dagger near the place of occurrence. Subsequentl......de on 31-1-2000. 6. After the commencement of the trial, the learned Additional Sessions Judge also framed charges against the two accused-persons under sections 302/201 of the Penal Code and read over the same to the accused-persons, who pleaded not guilty of the offences charged with and clamed...... However, imposition of fine shall remain unaltered. Send down the LCRs along with a copy of the judgment to the Court below immediately. Ed. This Case is also Reported in: 58 DLR (2006) 355...

Category: Criminal Law | Date: | Hits: 93

Abdus Salam (Md.) Vs. Deputy Registrar of Trade Marks and others, 2005, 34 CLC (HCD)

....TM-5 stating, inter alia, that they are the internationally reputed manufacturers and merchants of men, women and children clothing’s, including sport and casual wear, shirts, pants, skirts, socks, handkerchiefs, coats, rainwear, jacket slippers, sandals, shoes and headgear and all these goods hav......a is directed to dispose of Trade Marks Appeal No. 5 of 2004 on merit in accordance with law. No order as to costs in any of the appeals. Ed. This Case is also Reported in: 58 DLR (2006) 343.......a is directed to dispose of Trade Marks Appeal No. 5 of 2004 on merit in accordance with law. No order as to costs in any of the appeals. Ed. This Case is also Reported in: 58 DLR (2006) 343...

Category: Intellectual Property Law | Date: | Hits: 189

Ismail Howlader and others Vs. State, 2006, 35 CLC (HCD)

....Lokman and Nasir's mother (PW 5) reached the place and found that during the said altercation appellant Ali Akbar firstly dealt a blow with the wooden row (বৈঠা) which Nasir resisted with his hand. But Azim instantly dealt a fist blow on Nasir. As a result Nasir fell down. On seeing these, i......y the appellants on 12-5-1993 at around 5-00 PM on the bank of the Khal at village Debraj under Police Station (shortly PS), Morelganj of District Bagerhat. The killing was the result of a dispute over some money (Taka 19,000) owed by the convict appellants to the victim, and also over a boat alo......nowara Begum who were granted bail earlier by this Court stand discharged from the bail bond if furnished any. Send down the LCR at once. Ed. This Case is also Reported in: 58 DLR (2006) 335...

Category: Criminal Law | Date: | Hits: 43

Nil Sen Singh Vs. Radha Mohan Singh and others, 2006, 35 CLC (HCD)

....namely, Brojadhon, Kunjaya, Raja Singh and Nimai Singh as his heirs; that thereafter Raja Singh died leaving only son the plaintiff; that Nimai Singh died leaving 2 sons namely, Babaissena Singh and Chandra Mohan Singh; that Brojadhan Singh died as a bachelor; that in this way Kunjaya obtained 1/3 r......avour of Raja Singh, while Raja Singh relinquished his wife's ½ share inherited by his wife Malika Debi from her father in favour of Nemai Singh. The above facts are very natural and reasonable. Moreover, solenama between the defendants Nos.4, 5 and 9 and the plaintiff coincides this fact. 32. T......tle Suit No. 2 of 2003 is set aside. The judgment and decree dated 30-1-2003 of the trial Court is affirmed. Send down the LCR at once. Ed. This Case is also Reported in: 58 DLR (2006) 329. ..

Category: Property Law | Date: | Hits: 75

Noorjahan Ahmed and others Vs. Tarifuddin Ahmed, 2003, 32 CLC (HCD)

.... Ahmed and others………………….Appellants Vs. Tarifuddin Ahmed………………………………………Respondent. Judgment August 12, 2003. Cases Referred to- Upendra Chandra Rishi and others Vs. Sufia Begum and others, 42 DLR (AD) 285; Kedar Mull Agarwala and another...... construed as a conspicuous part of the house and therefore the learned Subordinate ought to have held that even substituted service under Order V, rules 17 and 20 was not in accordance with law. Moreover, it appears that PW 5 admitted that the signature of the Mukabila witnesses were not dated and ......ps for reconstruction of the record of the other suit No. 105 of 1983. There shall be no order as to cost. Send down the records at once. Ed. This Case is also Reported in: 58 DLR (2006) 326...

Category: Property Law | Date: | Hits: 83

Abdul Khaleque Vs. Hazera Begum and another, 2006, 35 CLC (HCD)

....he offence is punishable with imprisonment for not more than two years. In fact, that restriction is applicable only to the provision in section 4 relating to conditional discharge, etc. On the other hand, section 5 provides for power of Court to make a probation order in certain cases. This provisi......hat the complainant accepted any money or signed any paper relating to a compromise. 7. Having scrutinized the evidence on record, it thus appears to me that quite clearly an occurrence took place over such a mundane matter as the placing of an iron bed in the passage in front of the informant's ......ith a copy of this judgment at once. Let a copy of the judgment be communicated to the Ministry of Law, Justice and Parliamentary Affairs. Ed. This Case is also Reported in: 58 DLR (2006) 322...

Category: Criminal Law | Date: | Hits: 97