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....ken up for hearing together and are being disposed of by this common judgment.
2. Facts of these reference applications are more or less similar and, as such, to avoid unnecessary repetition the facts are summarized below:
3. The assessee-applicant-Noor Jahan Akhtar (shortly stated as the ......d, Kakrail, Dhaka………Respondent
Judgment
July 31, 2013
Result:
The question formulated to determination answered in the affirmative in favour of the department and against the assessee-applicant.
Lawyers Involved:
No one appears—For the applica......t of Bangladesh is directed to take steps under section 161(2) of the Income Tax Ordinance, 1984.
S. H. Md. Nurul Huda Jaigirdar J.- I agree.
Ed.
This Case is also Reported in:
..
Category: Fiscal/Taxation Law | Date: 31 Jul, 2013 | Hits: 3
Nur Jahan Akhtar Vs. Commissioner of Taxes, 2013, 42 CLC (HCD)
....ken up for hearing together and are being disposed of by this common judgment. 2. Facts of these reference applications are more or less similar and, as such, to avoid unnecessary repetition the facts are summarized below: 3. The assessee-applicant-Noor Jahan Akhtar (shortly stated as the ......pplicant (In all the cases) Md. Abu Amjad, DAG with Mahfuja Begum, AAG.—For the respondents (In all the cases) Income Tax Reference Applications No.39 of 2004, 40 of 2004, 41 of 2004 and 42 of 2004. Judgment Zinat Ara J.- These four income tax reference applications under ......ngladesh is directed to take steps under section 161(2) of the Income Tax Ordinance, 1984. S. H. Md. Nurul Huda Jaigirdar J. - I agree. Ed. This Case is also Reported in: ..Category: Fiscal/Taxation Law | Date: 31 Jul, 2013 | Hits: 2
Robi Axiata Ltd Vs. First Labour Court Dhaka and others, 2013, 42 CLC (HCD)
.... authority not being barred by law as otherwise emphasized in the Order VII, rule 11 applications of Robi Axiata Limited. In other words, having found on the existence of its jurisdiction under the facts and circumstances under section 213 of the Act the Labour Court in each such instance pro......nal Jurisdiction) Present: Syed Refaat Ahmed J Mahmudul Hoque J Robi Axiata Ltd………………...Petitioner Vs. First Labour Court Dhaka and others...................Respondents Judgment July 28, 2013. ......ecome a permanent employee of the Petitioner company. Each such application in the nature of a plaint spelt out the initial engagement of each applicant on a temporary basis on various occasions evidenced in various service contracts stipulating the terms and termination dates of the ..Category: Labour and Industrial Law | Date: 28 Jul, 2013 | Hits: 7
....with the Rules to demise the fishery concerned to one of the two remaining societies namely (1) Lahlamary Fisheries Co-operative and (2) Ramibari Fisheries Co-operative Society forthwith.
2. The facts relevant for disposal of this petition are that the writ petitioner applied for long term leas......ad Anwarul Haque J
Hasan Foez Siddique J
Md. Monirul Islam………………………………….Petitioner
Vs.
Bijoy Halder, President Lohalamari Matshajibi Samabaya Samity Ltd. and others......................Respondents
Judgment
July 28, 2013.
Result:
The ......is the contention of Mr. Wadud Bhuiyan that the direction given by the High Court Division to grant lease of the fishery concerned to one of the two remaining societies is also based on misreading of evidence on record. We also find that the voters’ list of the locality shows that the members of t..
Category: Civil Law | Date: 28 Jul, 2013 | Hits: 169
Zahir Fakir (Md.) and oth¬ers Vs. Hahma Khatun and others, 2013, 42 CLC (HCD)
.... Court, Gazipur in Title Suit No. 23 of 1998 dismissing the suit shall not be set aside and/or such other or further order or orders passed as to this Court may seem fit and proper. 2. The short facts for disposal of the rule is that Maulvi Basiruddin, husband of plaintiff No.1 and father of pl......(HCD) (2015) 240 ......been passed by the final Court of fact in order to fill up the lacuna. It is not the duty of the appellate court to give an opportunity to the erring party to fill up the lacuna in pleadings and evidence on this count also the impugned judgment and decree of the Appellate Court suffers from ser..Category: Property Law | Date: 25 Jul, 2013 | Hits: 6
Md. Lokman Hakim and Others Vs. National Board of Revenue and others, 2013, 42 CLC (HCD)
....erprise-Vs-The National Board of Revenue by this court on 13.1.2013 and a simple annexation of the said judgment with the instant case is suffice for the purpose of disposal of these rules, since the facts, grounds and relevant law are identical and similar. 3. Upon examining all the thirteen wri....... National Board of Revenue, Rajashasha Bhaban, 1,Segunbagicha, Police Station- Ramna, District-Dhaka, represented by its Chairman. 2. The Commissioner of Customs, Customs House, Chittagong, P.S. Bander, Chittagong. 3. The Commissioner of Tax, Taxes Zone-1, Chittagong. 4. The Assistant Comm......o the writ petitioners. In the result, these rules are made absolute. However, there shall be no order as to cost. Mohammad Ullah J. - I agree. This Case is also Reported in: ..Category: Fiscal/Taxation Law | Date: 25 Jul, 2013 | Hits: 121
Younusuzzaman (Badal) Vs. State and another, 2013, 42 CLC (HCD)
....ing its extra-ordinary jurisdiction under Section 561A of the Code of Criminal Procedure cannot decide the factual aspect of the case. We cannot decide the factual aspect of the case, the question of facts will be decided in the trial court. We find support of the above view in the case of Niza...... (Criminal Appellate Jurisdiction) Present: Borhanuddin J KM Kamrul Kader J Younusuzzaman (Badal).........................Petitioner Vs. The State and another………………..............Opposite parties Judgment July 25, 2013. ................(15) The matter whether the cheque is a valid one or not and whether or not it was presented after four years of its maturity are factual matters, which required to be proved on taking evidence, the High Court Division exercising its extra-ordinary jurisdiction under Section 561A of t..Category: Criminal Law | Date: 25 Jul, 2013 | Hits: 140
....were duly served or whether the defendants were prevented by sufficient cause and etc.
9. That being so the only question which calls for consideration in this petition is whether under the facts and circumstances of the case the Adalat was justified in allowing the application in the year...... Jurisdiction)
Present:
Md. Ashfaqul Islam J
Md. Ashraful Kamal J
Bangladesh Development Bank Limited...................Petitioner
Vs.
Judge, Artha Rin Adalat, Jessore and others..............Respondents
Judgment
July 24, 2013.
Result:
The Rule is ......9(4) of Ain. When the question of knowledge is the basis for deciding an application for restoration that should be decided in a proper miscellaneous case after hearing the parties, of course on evidence. Otherwise, it would be meaningless and also perpetuate an unacceptable trend to allow auto..
Category: Banking Law | Date: 24 Jul, 2013 | Hits: 10
Sarwar Hossain Moni (Md.) Vs. State and another, 2013, 42 CLC (AD)
....iewed in affirming the judgment and order passed by the High Court Division and accordingly, both these petitions are dismissed. Ed. This Case is also Reported in: 66 DLR (AD) (2014) 283. ......ossain J AHM Shamsuddin Chowdhury J Sarwar Hossain Moni (Md.)........Petitioners (In both cases) Vs. State and another……………………Respondents (In both case......iewed in affirming the judgment and order passed by the High Court Division and accordingly, both these petitions are dismissed. Ed. This Case is also Reported in: 66 DLR (AD) (2014) 283. ..Category: Criminal Law | Date: 24 Jul, 2013 | Hits: 8
Zahidul Islam (Md.) Vs. Md. Kamal Hossain and another, 2013, 42 CLC (AD)
.... of the notice issued under clause (b) of the proviso to section 138 of the Act, 1881 by which demand was made from the respondent to pay the amount of the dishonoured cheque. 10. From the facts stated in the petition of complaint as well as in the impugned judgment and order, it appears ......bdul Wahhab Miah J Syed Mahmud Hossain J AHM Shamsuddin Chowdhury J Zahidul Islam (Md.)…………........................Appellant Vs. Md. Kamal Hossain and another………........Respondents Judgment &n......irected to proceed with the trial of the Sessions case in accordance with law and dispose of the same expeditiously. Ed. This Case is also Reported in: 66 DLR (AD) (2014) 180. ..Category: Others, Procedural Law | Date: 23 Jul, 2013 | Hits: 9
Zahirul Islam @ Dipu (Md.) Vs. State, 2013, 42 CLC (AD)
....s 302/34 of the Penal Code and sentencing each of them to suffer imprisonment for life and pay fine of Taka 10,000, in default, to suffer rigorous imprisonment for one year more. 2. The relevant facts, for disposal of these appeals, are that these three appellants along with others were put on ......ellip;…………………………..Respondents Judgment June 20, 2013. Result: All the appeals are allowed. Where a grave and heinous crime has been committed but in absence of any satisfactory proof of the guilt, in this ......of doubt favors the accused It is undoubtedly the duty of the prosecution in a case involving capital sentence to place before the court all available witnesses irrespective of their evidence being favourable or unfavourable. Where a necessary witness mysteriously not cite..Category: Criminal Law, Evidence Law | Date: 20 Jun, 2013 | Hits: 3
Afazuddin Fakir (Md.) Vs. MH Rahman and others, 2013, 42 CLC (HCD)
.... the application filed by the opposite party Nos.1 and 2 under Order VII, rule 11 of the Code of Civil Procedure for rejection of the Miscellaneous Case, should not be set-aside. 2. The material facts relevant for disposal of the Rule, as have been stated in the instant revisional application, ......igh Court Division (Civil Revisional Jurisdiction) Present: Md. Nuruzzaman J Farid Ahmed J Afazuddin Fakir (Md.)...................Petitioner Vs. MH Rahman and others..............Opposite Parties Judgment June 17, 2013. Result:......made in the application for Miscellaneous case. Rather, all the materials incorporated in the application under Order VII, rule 11 of the said Code are extraneous matter which cannot be considered as evidence and accepted on an application without taking any evidence. Apex Court has already decided ..Category: Property Law | Date: 17 Jun, 2013 | Hits: 4
Wadud Mollah (Md.) Vs. Md. Nayem and Another, 2013, 42 CLC (AD)
....o sexual assault by the accused on her way to school at about 9-45 am on the following day of occurrence and subsequently the petitioner lodged an FIR with the local police station narrating the said facts. The victim was medically examined on 9 April, 2012 and the medical team found her age to be 1......nbsp; AHM Shamsuddin Chowdhury J Wadud Mollah (Md.)........................Petitioner Vs. Md. Nayem and Another………………....Respondents Judgment ......ements made in the petition sufficiently indicate that the accused has abducted a minor girl for immoral purposes. It fails to notice that a minor cannot enter into a marital tie. 5. The medical evidence supports the allegation that the accused has caused sexual violence on the victim..Category: Criminal Law | Date: 17 Jun, 2013 | Hits: 3
Monowara Begum Vs. Government of Bangladesh others, 2013, 42 CLC (HCD)
....pose of the rule on merit. But since the petitioner already filed application being No.223 of 2012 before the tribunal, thus the Tribunal should dispose of the matter afresh. 15. Considering the facts and circumstances of the case and the discussions above the Rule may be disposed of. 16. ......nt SM Emdadul Hoque J. — On an application of the petitioner Monowara Begum under section 115 (1) of the Code of Civil Procedure, the Rule was issued calling upon the opposite party Nos. 1 and 2 to show cause as to why the impunged judgment and decree dated 24-5-1997, passed by the learne...... suit land is not vested property and the same may be released. 5. The defendant No. 4 supported the case of the plaintiffs. 6. The trial court after hearing the parties and considering the evidence on record dismissed the suit by its judgment and decree dated 29-4-1995. 7. Against th..Category: Civil Law, Property Law | Date: 16 Jun, 2013 | Hits: 2
Moulana Development Co. Limited Vs. National Board of Revenue and others, 2013, 42 CLC (HCD)
.... has reason to believe that the assessee has for any assessment year concealed the particulars of his income or furnished in accurate particulars thereof or omitted or failed to disclose all material facts necessary for the assessment for such year, within [five years] from the end of the assessment......s to show cause as to why the impugned letters being নথি নং ৩০৫-২০০-৪৯৩৯/২০১২-১৩/২০০৮ তারিখ ০৪.৭.২০১২ইং (Annexure-C) and letter being নথি নং- টাস্কফোর্স/ উৎস কর কর্তন/......t relates to the previous assessment years other than the current assessment years. However, there shall be no order as to costs. Mohammad Ullah J. - I agree. This Case is also Reported in: ..Category: Fiscal/Taxation Law | Date: 12 Jun, 2013 | Hits: 86
Golam Rasul Belal Vs. Habibullah Shakir and another, 2013, 42 CLC (AD)
....allowed. Questions of Facts Whether notice was duly served or not upon the accused-respondent at its correct address or upon its authorized agent or upon himself, all these are questions of facts which are to be ascertained at the time of trial by the trial Court by appreciating evidence a......l Hossain CJ Surendra Kumar Sinha J Md. Abdul Wahhab Miah J AHM Shamsuddin Chowdhury J Golam Rasul Belal..................................Appellant Vs. Habibullah Shakir and another.............Respondents Judgment June 11, 2013. Result: The appeal i......ed-respondent at its correct address or upon its authorized agent or upon himself, all these are questions of facts which are to be ascertained at the time of trial by the trial Court by appreciating evidence adduced by the parties not by the High Court Division in exercising its jurisdict..Category: Criminal Law | Date: 11 Jun, 2013 | Hits: 10
Sahab Uddin (Md.) Vs. State and another, 2013, 42 CLC (HCD)
....ce during the trial. In view of the above, we find no merits in the leave petition. Accordingly, the same is dismissed. Ed. This Case is also Reported in: 19 BLC (AD) (2013) 86. ...... Md. Muzammel Hossain CJ Surendra Kumar Sinha J Md. Abdul Wahhab Miah J AHM Shamsuddin Choudhury J Sahab Uddin (Md.).........................Petitioner Vs. State and another ........................Respondents Judgment June 11, 2013. Result: ......ce during the trial. In view of the above, we find no merits in the leave petition. Accordingly, the same is dismissed. Ed. This Case is also Reported in: 19 BLC (AD) (2013) 86. ..Category: Civil Law | Date: 11 Jun, 2013 | Hits: 14
Grameen Telecom Vs. Commissioner of Taxes, 2013, 42 CLC (HCD)
....l before the Taxes Appellate Tribunal and preferred the instant Income Tax Reference Application accordingly formulating the following questions, seeking opinion from this court; 1) Whether on the facts and in the circumstances of the case, the learned Tribunal was legally justified in dismissing...... refusing to allow the admission of appeal before the Commissioner of Taxes (Appeal). 2. It has been stated in the instant Income Tax Reference Application that the Assessee-applicant is a company and a regular income tax assessee under the Companies Circle-07, Taxes Zone-03, Dhaka, and holding T......o be admitted and heard on merit by the Commissioner of Taxes (Appeal), immediately. However, there shall be no order as to costs. Mohammad Ullah J. -I agree. This Case is also Reported in: ..Category: Fiscal/Taxation Law | Date: 5 Jun, 2013 | Hits: 86
A.B.M. Liton Vs. Bangladesh & Others, 2013, 42 CLC (HCD)
...., and the order of rejection of bail of the petitioner dated 27-9-2012, passed by the same Adalat (Annexure-B), should not be declared to be without lawful authority and are of no legal effect. Short facts, relevant for the disposal of the Rule, are that the Eastern Bank United, Head Office, 10 Dilk......e. Refusal of Bail not Sustained-- Since the Adalat as well as the Bank proceeded against the body of all the defendants including the petitioner before proceeding against their properties, and since the Bank and the Adalat proceeded against the petitioner before exhausting all the process......the refusal of bail are set-aside in so far as the petitioner is concerned. Communicate this order. Ed. This Case is also Reported in: 66 DLR (HCD) (2014) 207 ..Category: Banking Law | Date: 3 Jun, 2013 | Hits: 5
Bimol Rosario Vs. Barbara Rosario and others, 2013, 42 CLC (HCD)
....come to a decision in accordance with law. In this case the trial Court as well as the Court of appeal below considered the entire evidence on record and came to a concurrent finding that in the facts and circumstances of the case there was no reason on the part of the plaintiff-opposite party ......n (Civil Revisionai Jurisdiction) Present: Sheikh Abdul Awal J Bimol Rosario……………......................Petitioner Vs. Barbara Rosario and others ...........Opposite Parties Judgment May 22, 2013. Result: The Rule i......hers ...........Opposite Parties Judgment May 22, 2013. Result: The Rule is discharged. Expert’s Opinion-expert's opinion is not Conclusive Evidence Conclusive evidence enables the Court to come to a satisfactory conclusion which Expert’s Opinion do..Category: Civil Law, Evidence Law | Date: 22 May, 2013 | Hits: 3
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