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Mark Builders Limited Vs. Commissioner of Taxes, 2007, 36 CLC (HCD)
....r observations. Let a copy of this order be also sent to the Chairman of the National Board of Revenue for guidance and proper action. Ed. This Case is also Reported in: 59 DLR (2007) 463....... Income-Tax Act as under: "While so looking into the accounts of the company, an Assessing Officer under the Income tax Act has to accept the authenticity of the accounts with reference to the provisions of the Companies Act which obligates the company to maintain its account in a manner pr..Category: Fiscal/Taxation Law | Date: | Hits: 99
Iqbal Hossain Mollah Vs. Director, Plant Protection Wing and others, 2006, 35 CLC (HCD)
....led on behalf of the petitioner in accordance with law expeditiously. Communicate the judgment to the concerned authority at once. Ed. This Case is also Reported in: 59 DLR (2007) 458.......tive of the petitioner's right to trade and business as enshrined in the Constitution and the impugned omission prevents the petitioner from importing table potatoes from India in compliance with the provisions of law. Mr. Mahmood submits that there being no quantitative restriction in the Import Po..Category: Business or Commercial Law | Date: | Hits: 219
Major Monjur Quader(Retd.) Vs. Bangladesh Bank and others, 2006, 35 CLC (HCD)
....o. 60220 is hereby declared to have been made without lawful authority and is of no legal effect. There will be no order as to costs. Ed. This Case is also Reported in: 59 DLR (2007) 451.......wer company. It is further stated that his guarantee makes him liable along with the borrower company to the Bank for the repayment of the loan. Thus, since the loan is remaining outstanding as per provisions of section 5(Gaga) of the Bank Companies Act, 1991 as amended, the petitioner is also a l..Category: Banking Law | Date: | Hits: 125
Category: Civil Law | Date: | Hits: 77
Md. Ali Vs. State, 2007, 36 CLC (HCD)
....e thereunder. Said convict accused Lokman Hossair be treated to be at liberty if not connected with any other case. Records be sent down. Ed. This Case is also Reported in: 59 DLR (2007) 441.......e is no use of sending the appeal back to the High Court Division for consideration on merit. Learned Advocate submits that if the case be sent back to the Court below to hold the fresh trial under provisions of Special Powers Act in view of recovery of bottles of Phensidyl from the accused as p..Category: Criminal Law | Date: | Hits: 30
New Zealand Milk Brands Ltd. Vs. Unilac Sanowara (BD) Ltd. & ors., 2005, 34 CLC (HCD)
.... 7-8-2004 is directed to be returned to the learned Advocate for the petitioner. Send down the Records of the Registrar at once. Ed. This Case is also Reported in: 59 DLR (2007) 424. ...... the said mark. It is alleged that the registration of trademark under application No. 62724 for milk powder, filed by opposite party No. 1, registered on 28-11-1999, is in complete derogation of the provisions laid down in sections 10(1) and 8(a) of the Act whereby registration of identical or simi..Category: Intellectual Property Law | Date: | Hits: 187
Barrister Md. Rafiqul Islam Mia Vs. Government of Bangladesh and others, 2006, 35 CLC (HCD)
.... contained in Annexure-C is declared illegal and without lawful authority and is of no legal effect. There will be no order as to costs. Ed. This Case is also Reported in: 59 DLR (2007) 407. ...... against the petitioner and 3 others. After submission of charge sheet the case were referred to the office of the Hon'ble Prime Minister of the Government of Bangladesh for according sanction as per provisions of section 6(5) of the Criminal Law Amendment Act, 1958 for prosecuting the accused perso..Category: Anti-Corruption Laws | Date: | Hits: 140
Shahjahan Ali (Md.) @ Md. Shahjahan Vs. State, 2007, 36 CLC (HCD)
....ed-appellant made a confessional statement out of police inducement and threat and, as such, the same cannot be treated as voluntary and true. Moreover, in recording the confessional statement, the mandatory provision of sub-section 3 of section 164 of the Code of Criminal Procedure has not been c...... sentence dated 22-3-2005 is upheld and confirmed. Send down the lower Court records at once along with a copy of the judgment. Ed. This Case is also Reported in: 59 DLR (2007) 396. ..Category: Criminal Law | Date: | Hits: 29
Bangladesh Film Development Corporation Vs. Chairman, Labour Court & another, 2007, 36 CLC (HCD)
....discharged. The stay order passed at the time of issuance of these Rules is hereby recalled and vacated. There is no order as to costs. Ed. This Case is also Reported in: 59 DLR (2007) 379. ......y have its own service regulations but it cannot be beyond the ambit of the Act, 1965. According to the law, if any provision of the Service Regulations of the FDC is less favourable to the expressed provisions of the Act, 1965, the Act of 1965 shall prevail. The petitioner has no lawful grievance a..Category: Labour and Industrial Law | Date: | Hits: 181
Bonlac Foods Ltd. Vs. Unilac Sanowara (BD) Ltd. & another, 2005, 34 CLC (HCD)
....Sanowara. 10. The second argument put forward by the petitioner is, that the Registrar of Trade Marks failed to carry out his duties with regard to search, objection and abandonment, which are mandatory in nature as provided by Rules 23 and 24 of the Rules. He further submitted that although ...... the goods marketed under the name "Diploma" and resulting in decreasing turnover and loss of goodwill and business reputation of the petitioner. Bonlac further claims that being unaware of the legal provisions relating to registration of trade marks, it failed to oppose the registration of trade ma..Category: Intellectual Property Law | Date: | Hits: 199
Mobarak Hossain alias Jewel Vs. State, 2000, 29 CLC (HCD)
....e. We therefore find that the Rule merits no consideration and, as such, it should be discharged. In the result, the Rule is discharged. Ed. This Case is also Reported in: 54 DLR (2002) 135. ......uments but to examine the question as to entitlement of an accused to get copy of a document during the pendency of the investigation is to peep at the Code also, specially to Chapter XIV, containing provisions for investigation. For the purpose of adjudicating the issue before us the provisions of ..Category: Criminal Law | Date: | Hits: 25
AKM Shamsuddin Vs. Secretary, Ministry of Establishment and others, 2007, 36 CLC (HCD)
....ny merit in this Rule. In the result the Rule is discharged without any order as to cost. Communicate the order at once. Ed. This Case is also Reported in: 59 DLR (2007) 312. ......r retirement from the post of DIG Police), was employed further in the same post on 11-3-2001, on a contract basis for a period of one year, effective from 25-2-2001 to 24-2-2002 (Annexure-A) as per provisions laid down in section 5(3) of the Public Servants (Retirement) Act, 1974 i.e. Act XII of 1..Category: Employment/Service Law | Date: | Hits: 76
Eskayef Bangladesh Ltd. Vs. Commissioner of Taxes, 2004, 33 CLC (HCD)
....fidavit-in-reply has been filed by the respondent. 6. Mr. Altaf Hossain, the learned Advocate appearing for the applicant, strenuously argues that section 35 of the Ordinance, 1984 has made it mandatory upon the DCT to accept the accounts if it is found that the assessee regularly maintains t......ompany should have been accepted. The DCT, the CT (Appeals) and the Tribunal failed to consider that the account of the assessee has been duly audited by a Chartered Accountant in compliance with the provisions of section 35 of the Ordinance 1984 and duly certified the accounts are true and correct...Category: Fiscal/Taxation Law | Date: | Hits: 64
Aminul Haque Shamim (Md) Vs. Government of the People's Republic of Bangladesh, 2003, 32 CLC (HCD)
....airs of the Republic. In view of the discussion made above the application appears to have no substance and hence is rejected summarily. Ed. This Case is also Reported in: 55 DLR (2003) 90. ......of law. (4) The decision of the Council under sub‑section (1) or sub‑section (2), as the case may be, shall be final and shall not be questioned in any Court of law. 4. In view of the clear provisions in the Press Council Act 1974 we are of the view that the prayer made by the petitioner f..Category: Constitutional Law | Date: | Hits: 213
Titas Gas Transmission and Distribution Co. Ltd. Vs. Shams Company and others, 2001, 30 CLC (HCD)
....side the award or in refusing to set aside the award, an appeal shall lie under clause vi of section 39 (1). 17. In my view, as discussed above the learned Subordinate Judge, without following the mandatory provisions of section 14 of the Act, fell in serious error of law in pronouncing the judgm......ff in the suit land; b. declaring the use and occupation of the suit land by defendant No. 1 is illegal, unauthorised and malafide. c. defendant No. 1 is not entitled to own the suit land under provisions of the Acquisition and Requisition of Immovable Property Act, 1982 until it has restored ..Category: Property Law | Date: | Hits: 31
Mrs. Rokeya Begum Vs. Chartered Credit and Co-operative Limited, 2010, 39 CLC (AD)
....dated 02.06.2009 passed by the High Court Division in Criminal Miscellaneous Case No.1709 of 2008 is stayed till disposal of the appeal. Ed. This Case is also Reported in: VII ADC (2010) 1011. ...... within a 30 days from the cause of action the continuation of the proceeding regarding that section is an abuse of the process of the Court. The learned Counsel further submitted that in view of the provisions of Section 141 of the Act having provided that no Court shall take cognizance of the offe..Category: Criminal Law | Date: | Hits: 45
M/S. Sagar Swamvar Vs. Bangladesh, 2010, 39 CLC (AD)
....e disturbed. In view of the above, we find no merit in this appeal. The appeal is, therefore, dismissed without any order as to costs. Ed. This Case is also Reported in: VII ADC (2010) 957. ......tended that this Division committed an error apparent on the face of the record in dismissing the leave petition in failing to consider that the expression "Permission" and "Licence" are two distinct provisions, inasmuch as, a licence in respect of a fishing trawler is issued under the provisions of..Category: Property Law | Date: | Hits: 34
Yunus Mia (Md) and others Vs. Bangladesh Krishi Bank & ors, 2001, 30 CLC (HCD)
.... is hereby re-called and vacated. The executing Court is directed to proceed with the execution as usual in accordance with law. Communicate. Ed. This Case is also Reported in: 54 DLR (2002) 123.......eld in law to be of their own. 9. Moreover, when the land was mortgaged to the bank, the execution Court has not committed any error in allowing the attachment to continue in view of the following provisions of rule 62 which reads, Section 62 “Where the Court is satisfied that the property i..Category: Property Law | Date: | Hits: 27
Category: Banking Law | Date: | Hits: 127
Mokim alias Md. Mokim Vs. State, 2002, 31 CLC (HCD)
....iminal Procedure. We have carefully perused the examination of the accused under section 342 of the Code of Criminal Procedure. It appears to us that it was done in a slipshod manner, violating the mandatory provisions of law which has been highly discouraged by the higher courts of this sub‑con......neral principle that one enactment which is repealed is to be treated as if it had never existed is subject to any saving which may be made expressly or by implication by the repealing enactment. The provisions of clauses (c) and (e) of section 6 of the General Clauses Act are clear enough to show t..Category: Criminal Law | Date: | Hits: 38