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Bayer Crop Science LimitedVs. The Commissioner of Taxes, 2013, 42 CLC (HCD)
.... Assessee-applicant a manufacturer making it liable to deduct AIT from the bill of the distributors under the provision of section 53E of the Income Tax Ordinance 1984. But the concerned DCT although erroneously treated the Assessee-applicant as a manufacturer, the two lower appellate authority did ...... and circumstances of the case, the taxes appellate tribunal was justified in disallowing the provision of discount of Tk. 4, 60, 76,035 on the ground of failure to deduct tax at source given that in view of the plain interpretation of section 53E only the manufacturer of the product is under obliga..Category: Fiscal/Taxation Law | Date: 3 Jan, 2013 | Hits: 85
Md. A.K. Azad Vs. Kaptex Limited and others, 2012, 41 CLC (AD)
....shall stand discharged from its liability" is hereby expunged. This petition is disposed of with the above observations. Ed. This Case is also Reported in: 18 MLR (AD) (2013) 36. ......ication and rejected the petition filed by the petitioner on the reasoning that the allegations made in the petition and relief claimed thereunder are vague and the same did not bring within the preview of section 233 of the Act. While allowing the application the Company Court directed the Jamun..Category: Company Law | Date: 12 Dec, 2012 | Hits: 30
Muzibul Haque (Md.) Vs. Bangladesh and others, 2012, 41 CLC (HCD)
....s Division at the time of issuance of the Rule is hereby recalled and vacated. Communicate at once. Ed. This Case is also Reported in: 65 DLR (HCD) (2013) 138 ......elated papers filed in that connection. The question whether writ petition is maintainable against the private bank is a settled issue. The question is no longer a res Integra. Holding this view in the decisions referred to above this Division has decided that the writ petition is not main..Category: Banking Law | Date: 6 Dec, 2012 | Hits: 3
Nazrul Islam (Md.) Vs. State, 2012, 41 CLC (AD)
....to one of imprisonment for life. Accordingly, the sentence of the convict Md. Nazrul Islam is modified to imprisonment for life. Ed. This Case is also Reported in: 66 DLR (AD) (2014) 199. ......of death while his appeal and death reference was pending before the High Court Division. He finally submits that the petitioner has a child who was aged four years at the time. He prays that in view of the extenuating circumstances, this Division will have mercy and commute the sentence of dea..Category: Criminal Law, Procedural Law | Date: 6 Dec, 2012 | Hits: 6
Amanullah (Md.) and other Vs. Abdul Aziz and others, 2012, 41 CLC (HCD)
.... With the above observations and directions this Rule is disposed of. Communicate at once. Ed. This Case is also Reported in: 65 DLR (HCD) (2013) 485. ......ng are entitled to get the benefit as directed by the court in writ petition though they were not parties to the proceedings. On consideration of the submissions advanced by the parties we are of the view that there being no mode provided for execution of the orders in writ petition the interested p..Category: Constitutional Law, Contempt of Court Law | Date: 5 Dec, 2012 | Hits: 4
....e of receipt of the copy of this judgment. The trial Court is directed to dispose of the suit as expeditiously as possible.
Ed.
This Case is also Reported in: 18 BLC (AD) (2013) 104.
......, instead it used the phrase "In order to do complete justice”. However, before considering whether the High Court Division was correct in sending the suit back on remand to trial Court on the said view, let us first see whether Civil Petition for Leave to Appeal No.928 of i009 has become infructu..
Category: Procedural Law | Date: 5 Dec, 2012 | Hits: 75
Sadek Hossain (Md.) Vs. State and another, 2012, 41 CLC (HCD)
....posal of the case. Send a copy of the judgment and order to the concerned Court below immediately. Ed. This Case is also Reported in: 18 BLC (HCD) (2013) 278. ...... court or tribunal a proceedings cannot be said to be pending and accordingly, a proceeding cannot be quashed unless cognisance in respect thereof has been taken and process issued." 11. In view of the aforesaid decision of our apex Court, no case can be subject matter of quashment before ..Category: Criminal Law | Date: 3 Dec, 2012 | Hits: 4
Nur Hossain alias Ladu Vs. State, 2012, 41 CLC (HCD)
.... Affairs, Government of Bangladesh and Registrar, Supreme Court of Bangladesh at once. Ed. This Case is also Reported in: 18 BLC (HCD) (2013) 474. ......of Criminal Procedure and for argument; even the record does not show that the accused, who are present before the Court, were examined under Section 342 of the Code of Criminal Procedure. 9. In view of the above facts and, circumstances the above part of explanation of the learned Judge is not..Category: Criminal Law | Date: 2 Dec, 2012 | Hits: 3
Abdul Mannan Bhuiyan & others Vs. Md. Nasir Hossain, 2012, 41 CLC (AD)
....facts do not call for interference by this Division. Accordingly, this civil petition for leave to appeal is dismissed. Ed. This Case is also Reported in: 18 BLC (AD) (2013) 44. ...... were executed and registered by Shamsher Ali. It is contended on behalf of the plaintiffs that the registered deed of sale dated 31-1-1922 was not acted upon. Such a contention does not held good in view of the established principle of law that title is transferred to the transferee with registrati..Category: Property Law | Date: 2 Dec, 2012 | Hits: 35
Advocate Taimur Alam Khondaker Vs. Bangladesh and others, 2012, 41 CLC (HCD)
....y;tration authority, as per the Constitution of the Federation. There will be no order as to costs. Ed. This Case is also Reported in: 65 DLR (HCD) (2013) 139 ...... the respondents in this regard have categorically failed to show that any inquiry till date has been held to find any basis to the allegation so made therein. 16. Since it is our concerned view that appointment of the Administrator upon dissolving the Executive Council on 15-5-2012 u..Category: Administrative Law | Date: 29 Nov, 2012 | Hits: 6
Bengal Techno Leather Ltd Vs. Islami Bank Bangladesh Ltd, 2012, 41 CLC (HCD)
....defend the suit (by filing written statement, supported by affidavit within 17-1-2013). Ed. This Case is also Reported in: 65 DLR (HCD) (2013) 179 ......granting leave does not arise. On the failure of the defendant to obtain the Court's leave to defend, the plaintiff is entitled to a decree." I am quite in respectful agreement with the view expressed in 44 DLR 490. (underlining is mine) 9. In view of the deliberation made above, ..Category: Administrative Law | Date: 28 Nov, 2012 | Hits: 5
Government of Bangladesh and oth¬ers Vs. Dr. Md. Nazrul Islam Bhuiyan and others, 2012, 41 CLC (AD)
....sed by a Division Bench of the High Court Division in Writ Petition No.29.19 of 2006 is hereby affirmed. Ed. This Case is also Reported in: 66 DLR (AD) (2014) 255. ......দের নিয়মিত পুর্ণকালীন শিক্ষক হিসাবে নিয়োগ দানের ব্যবস্থা করতে হবে।” 5. In view of the report of the Inspection Committee of the University of Dhaka, the Syndicate of the Univ..Category: Civil Law | Date: 28 Nov, 2012 | Hits: 4
Government of Bangladesh and others Vs. Hamento Kumar Barmon and another, 2012, 41 CLC (AD)
....we find no other alternative but to dismiss the appeals. Accordingly, the appeals are dismissed; no order as to costs. Ed. This Case is also Reported in: 65 DLR (AD) (2013) 152. ......r violation of their fundamental rights of equality before law and equal protection of law as guaranteed in article 27 of the Constitution of the People's Republic of Bangladesh. 20. In view of the above, we find no reason to consider the submissions on which leave was granted and thus..Category: Employment/Service Law | Date: 28 Nov, 2012 | Hits: 12
Esrarul Huq Chowdhury Vs. Md. Amir Hossain, Advocate and another, 2012, 41 CLC (AD)
....cate and another…......Respondents Judgment November 28, 2012. Result: The appeal is allowed. Words and Phrases Review By preferring a review, an erroneous decision can not be re-heard and corrected. A review lies where an error apparent on the f...... Vs. Md. Amir Hossain, Advocate and another…......Respondents Judgment November 28, 2012. Result: The appeal is allowed. Words and Phrases Review By preferring a review, an erroneous decision can not be re-heard and corrected. A review ..Category: Others | Date: 28 Nov, 2012 | Hits: 23
Syeda Sajeda Chowdhury Vs. State, 2012, 41 CLC (HCD)
....ite. Since the said Writ Petition was withdrawn before the instant petition was filed, no legal complication arises. Farid Ahmed J. - I agree. Ed. This Case is also Reported in: ......onstitute fertile exercise in as much as the originally initiated moribund investigation process can not be resurrected, though de-novo process could be, but was not, initiated. 43. Although in view of our above finding there is no need to proceed further, we are, nevertheless inclined, for th..Category: Anti-Corruption Laws | Date: 28 Nov, 2012 | Hits: 77
Giasuddin-al-MamunVs.State and another, 2012, 41 CLC (HCD)
....g for the accused-petitioner placing the impugned order and other materials on record submits that the learned Special Judge misread and misconstrued the judgment passed by the Appellate Division and erroneously came to a wrong decision without appreciating the pertinent fact that in the said case t......o crucial questions are involved. (i) Whether the proviso of section 188 of the Code of Criminal Procedure is to be followed to proceed with the impugned Special Case No. 17 of 2011 in view of section 6 of the Criminal Law Amendment Act, 1958 with regard to the sanction of t..Category: Criminal Law | Date: 27 Nov, 2012 | Hits: 5
Jamila Khatun Vs. State, 2012, 41 CLC (AD)
....m. In view of the above, we do not find any merit in the leave petition. Accordingly, the leave petition is dismissed. Ed. This Case is also Reported in: 18 BLC (AD) (2013) 223. ......is no scope of going into the question whether the witnesses in the judicial inquiry had told the truth or not, the veracity of their statements can only be tested by cross-examining them. In view of the above, we do not find any merit in the leave petition. Accordingly, the leave petition ..Category: Criminal Law | Date: 26 Nov, 2012 | Hits: 9
Rahmat Ali alias Shukkur Vs. State, 2012, 41 CLC (AD)
....o one of imprisonment for life. Accordingly, the Jail Petition No.15 of 2010 is dismissed with modification of sentence of death as stated above. Ed. This Case is also Reported in: ......eal. Hence, the condemned prisoner has filed the instant Jail Petition before this Division. 8. Mr. Helal Uddin Mollah, the learned Advocate appearing on behalf of the petitioner submits that inview of the evidence on record he will not challenge the conviction of the petitioner but rather pra..Category: Criminal Law | Date: 26 Nov, 2012 | Hits: 145
Fazlul Haque (Md.) Vs. Bangladesh and others, 2012, 41 CLC (HCD)
....lared to have been issued without lawful authority and to be of no legal effect. In the result, the Rule is made absolute. Ed. This Case is also Reported in: 18 BLC (HCD) (2013) 376. ......IR 1967 SC 295 we can ascertain that discretion vested in a particular body or authority cannot sub delegate to some other authority unless statute permits such sub delegation. 16. We are of the view that since the initiation of proceeding against the petitioners is against the rule of sub dele..Category: Constitutional Law | Date: 22 Nov, 2012 | Hits: 5
Government of Bangladesh & others Vs. Md. Ghulam Mustafa and others, 2012, 41 CLC (AD)
.... the High Court Division calling for our interference. With the above observations and directions the petition is dismissed. Ed. This Case is also Reported in: 65 DLR (AD) (2013) 85. ......ion process of Medical students for the session 2011-2012 was to be declared as being without lawful authority, we are not inclined to confine ourselves to within the four corners of the same in view of the fact that this Court, in the midst of the Rule hearing passed an order 0f stay regarding..Category: Others | Date: 22 Nov, 2012 | Hits: 20
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