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Bayer Crop Science LimitedVs. The Commissioner of Taxes, 2013, 42 CLC (HCD)

....an J. - Both the Income Tax Reference Applications being Income Tax Reference Application No.211 of 2011 and 212 of 2011 have been heard together, as both the reference applications involve identical facts and legal question. 2. Having failed to convince the two lower appellate authority about th......s also Reported in: ...... The connected Rule being No.30 (Ref:) /2011 is disposed of accordingly. However, there shall be no order as to cost. FRM Nazmul Ahasan J. -I agree. Ed. This Case is also Reported in: ..

Category: Fiscal/Taxation Law | Date: 3 Jan, 2013 | Hits: 85

TLRA Holding Ltd Vs. Customs, Excise and VAT Appellate Tribunal & others, 2012, 41 CLC (HCD)

....t be said that there was a slightest departure even if of section 26 then read together with section 48 of the Act. The decision referred to above is palpably distinguishable having no bearing on the facts and circumstances of the case in hand. 11. Section 26 of the VAT Act contemplates a situa......) Present: Md. Ashfaqul Islam J Md. Badruzzaman J TLRA Holding Ltd………………………Petitioner Vs. Customs, Excise and VAT Appellate Tribunal & others.............Respondents Judgment December 10, 2012......Court is hereby recalled and vacat­ed. Communicate at once.         Ed. This Case is also Reported in: 65 DLR (HCD) (2013) 94.   ..

Category: Fiscal/Taxation Law | Date: 10 Dec, 2012 | Hits: 6

Nazrul Islam (Md.) Vs. State, 2012, 41 CLC (AD)

.... appearing on behalf of the State submits that the occurrence took place inside the 'bedroom of the petitioner where he brutally killed the victim who was his wife. He further submits that in the facts and circumstances of the case, the petitioner was rightly sentenced to death by the trial Cour......­vict in the condemned cell is not necessarily a ground for commutation of the sentence of death. However, where the period spent in the con­demned cell is not due to any fault of the convict and where the period spent there is inordinately long, it may be considered as an extenuating ground......he accused, who used to send money to her from Saudi Arabia, and with the help of hired people she had the victim killed with an ulterior motive to grab the money. 7. After close of recording of evidence, the accused was examined under section 342 of the Code of Criminal Procedure. He repeated ..

Category: Criminal Law, Procedural Law | Date: 6 Dec, 2012 | Hits: 6

Amanullah (Md.) and other Vs. Abdul Aziz and others, 2012, 41 CLC (HCD)

....y No.6 and 7 including writ peti­tioners joined after 1985 are in the same post of family planning officer of same rank and pay scale and also discharging same responsibilities. As such under the facts and circumstance of the case, no offence of contempt of Court have been committed by the conte......2013) 485.     ...... 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.     ..

Category: Constitutional Law, Contempt of Court Law | Date: 5 Dec, 2012 | Hits: 4

Ramala Khatun & another Vs. Baitul Aman Co-operative Housing Society Ltd. and others, 2012, 41 CLC (HCD)

....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. ......yed Mahmud Hossain J   Md. Imman Ali J Ramala Khatun & another........................................Petitioners Vs. Baitul Aman Co-operative Housing Society Ltd. and others.......Respondents (In Civil Petition No.928 with 1041 of 2009) Judgment Decembe......dant No.8) will pay Taka 1, 00,000 (one lac) as costs within 6(six) weeks from date; (b) The depositions of PW1, 2 and 3 shall remain intact; (c) The defendants will be at liberty to adduce evidence on their behalf; (d) The plaintiffs can also adduce further evidence other than the P...

Category: Procedural Law | Date: 5 Dec, 2012 | Hits: 75

Sadek Hossain (Md.) Vs. State and another, 2012, 41 CLC (HCD)

....but we are unable to agree with the finding that there is no prima-facie allegation against the accused-petitioner and other accused-persons for initiating any criminal proceeding. Moreover, disputed facts cannot be decided in the quashing proceeding as have been done. 9. Over and above, decisi...... Present: Khondker Musa Khaled J Md. Nazrul Islam Talukder J Sadek Hossain (Md.)……………............................Petitioner Vs. State and another...........................................Opposite-Parties Judgment December ......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.     ..

Category: Criminal Law | Date: 3 Dec, 2012 | Hits: 4

Shahidur Rahman Khadem Vs. State and another, 2012, 41 CLC (AD)

.... it relates to enhancement of sentences of fine" are expunged. Leave Petition Nos.16-19 of 2012 are disposed of accordingly. Ed. This Case is also Reported in: 65 DLR (AD) (2013) 296. ...... Md. A Wahhab Miah J   Nazmun Ara Sultana J   Syed Mahmud Hossain J Md. Imman Ali J Shahidur Rahman Khadem..............Petitioner Vs. State and another..........................Respondents (In Criminal Review Petition Nos.9-12 of 12) ...... it relates to enhancement of sentences of fine" are expunged. Leave Petition Nos.16-19 of 2012 are disposed of accordingly. Ed. This Case is also Reported in: 65 DLR (AD) (2013) 296. ..

Category: Procedural Law | Date: 3 Dec, 2012 | Hits: 10

Shahidur Rahman Khadem and another Vs. State, 2012, 41 CLC (AD)

.... to enhancement of sentences of fine” are expunged. Leave Petition Nos.16-19 of 2012 are disposed of accordingly.   Ed. This Case is also Reported in: 18 MLR (AD) (2013) 147. ...... J Nazmun Ara Sultana J Syed Mahmud Hossain J Muhammad Imman Ali J Shahidur Rahman Khadem.......Petitioner (In Criminal Review Petition Nos.9-12 of 2012) Vs. The State and another…………...Respondents Mir Shafiqul Islam..................Petitioner (In Crimi...... to enhancement of sentences of fine” are expunged. Leave Petition Nos.16-19 of 2012 are disposed of accordingly.   Ed. This Case is also Reported in: 18 MLR (AD) (2013) 147. ..

Category: Procedural Law | Date: 3 Dec, 2012 | Hits: 162

Nur Hossain alias Ladu Vs. State, 2012, 41 CLC (HCD)

....ure 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 satisfactory and ......ce with law to ensure the presence of the Magistrate in order to examine him now he has taken the plea that examination of the said Magistrate is necessary………(9) Explanation and assertion by the learned Judge is not only surprising; but it also shows the inefficiency and in......tion of the Magistrate, who recorded the statement of co-accused under section 164 of the Code of Criminal Procedure is necessary but the learned Judge himself by its order dated 24-1-2010 closed the evidence of prosecution witness and fixed date for argument. The order sheet clearly shows that with..

Category: Criminal Law | Date: 2 Dec, 2012 | Hits: 3

Abdul Mannan Bhuiyan & others Vs. Md. Nasir Hossain, 2012, 41 CLC (AD)

....anganj in Title Appeal No.193 of 2002 reversing those dated 14-10-2002 passed by the learned Joint District Judge, First Court, Narayanganj in Title Suit No.84 of 1998 decreeing the suit. 2. The facts giving rise to this civil petition for leave to appeal, in short, are:— The petitioners......……………………………......Respondents Judgment December 2, 2012.     Result: This civil petition for leave to appeal is dismissed. The SA and RS records are not an evidence of title and a registered document will prevail upon the records ......……......Respondents Judgment December 2, 2012.     Result: This civil petition for leave to appeal is dismissed. The SA and RS records are not an evidence of title and a registered document will prevail upon the records of rights and will remain ..

Category: Property Law | Date: 2 Dec, 2012 | Hits: 35

AKM Muhituddin and others Vs. National Board of Revenue and others, 2012, 41 CLC (HCD)

.... Review Committee, subject to relevant provisions of law. This order should be strictly followed. Communicate at once. Ed. This Case is also Reported in: 65 DLR (HCD) (2013) 196 ......eported in: 65 DLR (HCD) (2013) 196 ...... Review Committee, subject to relevant provisions of law. This order should be strictly followed. Communicate at once. Ed. This Case is also Reported in: 65 DLR (HCD) (2013) 196 ..

Category: Fiscal/Taxation Law | Date: 28 Nov, 2012 | Hits: 2

Bengal Techno Leather Ltd Vs. Islami Bank Bangladesh Ltd, 2012, 41 CLC (HCD)

.... submission of the learned Advocate that the observation made in para 4,  in a Writ Petition No.577 of 2004, is mere obiter dicta and as such the same is liable to be dis­tinguished from the facts and circumstance of the present case. 7. Having considered the provision of Order XXXVII ......nt Judgment November 28, 2012 Result: The petition is rejected. Code of Civil Procedure, 1908; Section 15 Order XXXVII Specific Suits upon Bill Of Exchange, Hundis and Promissory Notes- Suits on these types of matters have been classified as a different cate......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       ..

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)

....i­ther holders of constitutional post nor employees of any statutory post nor per­forming any duty of public character nor Government servants and, as such, the writ petition in view of above facts and circumstances is not maintainable in its present form and manner and, as such, the impugne......e Division (Civil) Present: Md. Muzammel Hossain CJ Md. Abdul Wahhab Miah J Nazmun Ara Sultana J Syed Mahmud Hossain J Md. Imman Ali J Government of Bangladesh and oth­ers.................Appellants Vs. Dr. Md. Nazrul Islam Bhuiyan and others..........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.     ..

Category: Civil Law | Date: 28 Nov, 2012 | Hits: 4

Government of Bangladesh and others Vs. Hamento Kumar Barmon and another, 2012, 41 CLC (AD)

....BPATC on 14-12-97. The appeal was rejected on 18-1-1948. After receipt of the aforesaid appellate order dated 18-1-98 and on bonafide belief, the petitioner's appeal was not considered on its own facts and circumstances, he made sev­eral representations, one after the other, but there was no......ate Division (Civil) Present: Md. Muzammel Hossain CJ Md. A Wahhab Miah J Nazmun Ara Sultana J Syed Mahmud Hossain J Md. Imman Ali J Government of Bangladesh and others..............Appellants (in both cases) Vs. Hamento Kumar Barmon.....................ny rowdy activities on the 12th to the 14th days of August, 1997, the Director Administration appointed an inquiry committee with his loyal supporters. The inquiry committee, on the basis of the oral evidence of the sole witness, Jane Alam (driver), submitted a report on 30-10-1997 find­ing the ..

Category: Employment/Service Law | Date: 28 Nov, 2012 | Hits: 12

Esrarul Huq Chowdhury Vs. Md. Amir Hossain, Advocate and another, 2012, 41 CLC (AD)

.... justice pure and unsullied" so also to enable it to administer justice fairly and to the satisfaction of all concerned. The primary duty of the Advocate is to inform the Court as to the law and facts of the case and to aid the Court to do justice by arriving at correct conclusion. Since the Co......Syed Mahmud Hossain J Muhammad Imman Ali J Esrarul Huq Chowdhury…………………...................Appellant Vs. Md. Amir Hossain, Advocate and another…......Respondents Judgment November 28, 2012. Result: The app...... relinquishing the claim of the complainant over their property" is not at all correct or true. The respondent No.1 also challenged the jurisdiction of the Tribunal and prayed for adducing fresh evidence after restoration of the original complaint case. 11. The complainant-appellant filed ..

Category: Others | Date: 28 Nov, 2012 | Hits: 23

Mohammad Ullah Ashraf Vs. Bangladesh and others, 2012, 41 CLC (HCD)

....thout any order as to cost. The order of stay granted at the time of issuance of the Rule is vacated. Mohammad Bazlur Rahman J. I agree. Ed. This Case is also Reported in: ......gh Court Division (Special Original Jurisdiction) Present: Mohammad Bazlur Rahman J Md. Ruhul Quddus J Mohammad Ullah Ashraf………......Petitioner Vs. Bangladesh and others…………...Respondents Judgment November 28, 2012. Result: The Rul......thout any order as to cost. The order of stay granted at the time of issuance of the Rule is vacated. Mohammad Bazlur Rahman J. I agree. Ed. This Case is also Reported in: ..

Category: Civil Law | Date: 28 Nov, 2012 | Hits: 109

Giasuddin-al-MamunVs.State and another, 2012, 41 CLC (HCD)

.... of Tarique Rahman Vs.Bangladesh, reported in 63 DLR (AD) 18. Regarding the observations of the said case, he placed before us paragraph Nos. 44 and 45 as reproduced below:-- “44. From the facts and circumstances of the instant case we are of the opinion that the principle of 'ex post...... Court Division (Criminal Revisional Jurisdiction) Present: Abdul Awal J Md. Faruque J Giasuddin-al-Mamun.............................Accused-petitioner Vs. State and another…………….....................Opposite-parties Judgme......ceeding is unwarranted in law and disapproved by the Appellate Division. Accordingly, the application is rejected summarily. Ed. This Case is also Reported in: 65 DLR (HCD) (2013) 41 ..

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. ......d: Mvi Md. Wahidullah, Advocate-on-Record—For the Petitioner. None Represented—For the Respondent. Criminal Petition for Leave to Appeal No. 88 of 2010. (From the judgment and order dated the 11th day of October, 2009 passed by the High Court Division in Criminal Miscell...... the judicial enquiry and the report of the judicial enquiry were annexed to the applica­tion filed before the High Court Division. From a perusal of those, it appears that the witnesses in their evidence implicated the accused petitioner with the killing of the deceased, Mosammat Shamima Akhte..

Category: Criminal Law | Date: 26 Nov, 2012 | Hits: 9

Rahmat Ali alias Shukkur Vs. State, 2012, 41 CLC (AD)

....een the condemned petitioner and the victim and her family which has triggered the action of the accused. 14. In the case of Nalu Vs. State reported in 1 Apex Law Report’s (AD) 222, where the facts were similar, with similar mitigating circumstances, this Division commuted the sentence of de...... Lawyers Involved: Helal Uddin Mollah, Advocate- For the Petitioner. Md. Shohrowardi, Deputy Attorney General- For Respondents. Jail Petition No.15 of 2010. (From the judgment and order dated 30thOctober, 2007 passed by the High Court Division in Death Reference No.74 of 2004......es were tendered. The condemned petitioner was examined under section 342 of the Code of Criminal Procedure when again he pleaded not guilty and repeated his claim of innocence and declined to adduce evidence. 5. The defence case as it transpires from the trend of cross-examination of the pros..

Category: Criminal Law | Date: 26 Nov, 2012 | Hits: 145

Government of Bangladesh & others Vs. Md. Ghulam Mustafa and others, 2012, 41 CLC (AD)

....ition inasmuch as the writ petition was not maintainable as the writ-petitioners were not personally aggrieved persons and the issues involved in the writ petitions also involved disputed question of facts adjudication of which could not be embarked upon in a summary proceeding under arti­cle 10...... Md. Abdul Wahhab Miah J Nazmun Ara Sultana J Syed Mahmud Hossain J Md. Imman Ali J Government of Bangladesh & others .............Petitioners Vs. Md. Ghulam Mustafa and others…………....Respondents Judgment November 22, 2012. ......n that the issues involved in the writ petition were disputed questions of fact which could not be adjudicated upon in writ jurisdiction, which is decided in a summary manner relying on the affidavit-evidence only. He elaborated his point contending further that the "question papers" could..

Category: Others | Date: 22 Nov, 2012 | Hits: 20