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....rum, which suffers from unreasonable ness.........(32)
Consumer tax
The value added tax is called ‘consumer tax’, as it is the consumer who ultimately pays the VAT. Although the wholesaler or retailer pay VAT, but get the same credited or adjusted from the final VAT paid by the......isions of law applicable thereto. Their further contention in respect of the words-"without any deduction"-as used in the impugned memo is that by those words the BTRC illegally claimed the amount mentioned in the impugned memo without any deduction of VAT therefrom, which is contrary to t......e argues, to comply with the basic scheme of the VAT Act and VAT Rules made thereunder, BTRC lawfully motioned the words 'without any deduction' in the impugned memo, which means the demanded money has to be paid as it is, and, while calculating VAT to pay the same at source, the petitioner ..
Category: Fiscal/Taxation Law, Information Technology Law | Date: 13 Feb, 2012 | Hits: 15
....rade mark No.31112 in Class -32 for the Trade Name "FROOTI", in accordance with law.
However, there shall be no order as to costs.
Ed.
This Case is also Reported in: 17 BLC (HCD) (2012) 730.
......said brand and, as such, a total volume of sale of "PRAN FROOTO" Mango Juice rose at Tk. 4376170 million in four years starting from 2007 accordingly it acquired 82% of the market share paying a good amount in taxes to the Government and therefore, the petitioner is entitled to register its Trade ma......rade mark No.31112 in Class -32 for the Trade Name "FROOTI", in accordance with law.
However, there shall be no order as to costs.
Ed.
This Case is also Reported in: 17 BLC (HCD) (2012) 730.
..
Category: Intellectual Property Law | Date: 12 Feb, 2012 | Hits: 91
Tarik Hossain and others Vs. Dulari Begum & Others, 2012, 41 CLC (HCD)
....n given by this Court as above, are solely with a view to ensure social justice in respect of the parties involved in this suit. Ed. This Case is also Reported in: 65 DLR (HCD) (2013) 59. ......other of the two respondents was present before the Court, as such, a query was made by this Court, as to why her two daughters have entered in to a compromise with such a shockingly meager amount of 12 (twelve) lakhs as against a vast property left behind by her late husband Badsha Miah w......n given by this Court as above, are solely with a view to ensure social justice in respect of the parties involved in this suit. Ed. This Case is also Reported in: 65 DLR (HCD) (2013) 59. ..Category: Property Law | Date: 7 Feb, 2012 | Hits: 4
Kalim Ullah (Md.) and others Vs. Fariduddin Ahmed, 2012, 41 CLC (AD)
....n of the words thereof a non-obstante clause cannot cut down the construction and restrict the scope of its operation. In such cases the non-obstante clause has to be read as clarifying the whole position and must be understood to have been incorporated in the enactment by the legis&s...... the Waqfs Ordinance, 1962 and illegally held that a mutawalli of a waqf estate can transfer a portion of the waqf property by lease exceeding five years in failing to notice that such lease tantamount to absolute transfer which is not intended by the legislature. It was further urged that the ......s definitely permanent in nature though as per section 58 of the Act mortgage is the transfer of an interest in specific "immovable property" for the purpose of securing the payment of money advanced or to be advanced by way of loan, an existing or future debt, or the performance of a..Category: Trust/Waqf Law | Date: 1 Feb, 2012 | Hits: 10
Moulana Obaidul Mannan Vs. Moulavi Aminul Hoque, 2012, 41 CLC (HCD)
....ate of first class, Cox’s Bazar in Complaint Case No.183 of 1988 is maintained. Send down the lower Court’s record. Mohammad Marzi-ul-Huq J.- I agree. Ed. This Case is also Reported in: ......omplainant to substantiate the allegation of second marriage. 8. An appeal against acquittal may be entertained when the impugned judgment is perverse or so unreasonable that its maintenance would amount to miscarriage of justice. It can be allowed only in exceptional circumstances, when the infe......ate of first class, Cox’s Bazar in Complaint Case No.183 of 1988 is maintained. Send down the lower Court’s record. Mohammad Marzi-ul-Huq J.- I agree. Ed. This Case is also Reported in: ..Category: Women and Children | Date: 29 Jan, 2012 | Hits: 169
Dr. Khalekuzzaman Vs. State and another, 2012, 41 CLC (HCD)
....in four months from the date of receipt of this order. Communicate a copy of the judgment at once. Ed. This Case is also Reported in: 20 BLT (HCD) (2012) 541; 18 BLC (HCD) (2013) 40. ...... enquiry whether the evidence in question is reliable or not. This is the function of the trial court and it might so happen that quashment of a criminal proceeding before commencement of trial would amount to stifling the proceedings before the prosecution got an opportunity to bring evidence in su......in four months from the date of receipt of this order. Communicate a copy of the judgment at once. Ed. This Case is also Reported in: 20 BLT (HCD) (2012) 541; 18 BLC (HCD) (2013) 40. ..Category: Criminal Law | Date: 26 Jan, 2012 | Hits: 11
Mosharref Hossain Vs. Governor, Bangladesh Bank and others, 2012, 41 CLC (AD)
....ense. In view of the above discussions, we do not find any merit in the review petition. Accordingly, the petition is dismissed. Ed. This Case is also Reported in: 9 ADC (2012) 263. ......ense. In view of the above discussions, we do not find any merit in the review petition. Accordingly, the petition is dismissed. Ed. This Case is also Reported in: 9 ADC (2012) 263. ......rder dated 03.09.2007 passed by the High Court Division in Writ Petition No.5662 of 2001 discharging the Rule. 3. The petitioner was a licensed currency dealer operating his business as a currency money changer under license issued by the Bangladesh Bank. The terms and conditions of the license s..Category: Banking Law | Date: 26 Jan, 2012 | Hits: 148
MN Alam Associated Ltd Vs. Chairman, Rajdani Unnayan Kartripakkhaya, 2012, 41 CLC (AD)
.... arbitration may proceed afresh in accordance with law. With the above observations and findings the appeal is disposed of. Ed. This Case is also Reported in: 20 BLC (AD) (2015) 153. ......the agreement and made part payment of the bills though it was verbally agreed to be paid at a time as arrears. The appellant continued to make appeal to the respondent-RAJUK for payment of remaining amount of bills vide its letters dated 9-11-1996, 16-11-1996, 24-11-1996, 2-12-1996, 9-12-1996, 29-1......dge, 5th Court, Dhaka upon hearing the parties rejected the written objection on 7-5-2000 holding that the same is barred by Article 158 of the Limitation Act and also for failing to deposit security money with the written objection in violation of the provisions of section 33 of the Arbitratio..Category: Arbitration Law | Date: 24 Jan, 2012 | Hits: 7
Atif Atiq (Md.) and another Vs. Nurun Nahar Begum and others, 2012, 41 CLC (AD)
....the supplementary agreement dated 16-8-2004. With the above observations, this petition is dismissed. Ed. This Case is also Reported in: 18 BLC (AD) (2013) 27, 18 MLR (AD) (2013) 65. ......it flat (flat No.4/B) and received taka 1, 36, 03,000 (one crore thirty six lac and three thousand) from the buyers. But, the suit flat remained unsold. Though defendant Nos.1 and 2 received the said amount from the buyers, they failed to complete the construction work or failed to undertake the con......at plot No.11 of Street No.4 of DOHS, Banani at taka 30,00,000 (thirty lac). And then again a tripartite agreement was executed with defendant No.1-company through defendant No.2 on 30-6-2001 and the money paid earlier was adjusted towards the value of the new apartment. The plaintiff made further p..Category: Property Law | Date: 22 Jan, 2012 | Hits: 87
Amzad Hossain Vs. Bangladesh Bank and others, 2012, 41 CLC (HCD)
....t. The order of stay granted earlier by this Court is hereby recalled and vacated. Communicate at once. Mustafa Zaman Islam J. - I agree. Ed. This Case is also Reported in: ......on (i)……………………………………… (ii)……………………………………… (iii) may be granted to be effective for a specified period, or within specified amount, and may in all cases be revoked for reasons appearing to it sufficient by me Bangladesh Bank......t. The order of stay granted earlier by this Court is hereby recalled and vacated. Communicate at once. Mustafa Zaman Islam J. - I agree. Ed. This Case is also Reported in: ..Category: Banking Law | Date: 18 Jan, 2012 | Hits: 179
Shamsuddin Ahmed & others Vs. City Bank Ltd., 2012, 41 CLC (HCD)
....f 2008 are dismissed with these observation. Send down the lower Court records at once. Ed. This Case is also Reported in: 18 BLC (HCD) (2013) 30. ......rmed by the court…………(16) Whether the petition is maintainable without deposition of required security money- The requirement of depositing 25% of decreetal amount is mandatory since the consequence of not depositing 25% of decreetal amount is stipulat...... only before the sale pursuant to the said final decree is confirmed by the court…………(16) Whether the petition is maintainable without deposition of required security money- The requirement of depositing 25% of decreetal amount is mandatory since the conseq..Category: Civil Law | Date: 15 Jan, 2012 | Hits: 4
Sree Prodip Barua alias Bappi Vs. Faisal Madani and another, 2012, 41 CLC (AD)
...., from the above discussion it is evident that there is no merit in this civil petition for leave to appeal and hence it is dismissed. Ed. This Case is also Reported in: 9 ADC (2012) 231. ......, from the above discussion it is evident that there is no merit in this civil petition for leave to appeal and hence it is dismissed. Ed. This Case is also Reported in: 9 ADC (2012) 231. ...... while was in possession of the suit land entered into a contract with the plaintiff to sell the suit land to him at a consideration of Tk.24,00,000/- and on receipt of Tk.10,00,000/- as earnest money he executed a bainanama (exhibit-2) on 01.01.1998 in favour of the plaintiff and also del..Category: Civil Law | Date: 15 Jan, 2012 | Hits: 118
Millennium Holdings Limited Vs. Hilton International Co., 2012, 41 CLC (HCD)
.... interim order dated 24.8.2011 and the petition under Section 7(a) of the Arbitration Act, 2001 is rejected. However, there shall be no order as to costs. Ed. This Case is also Reported in: ......from the Bangladesh Railway on 19.10.2006 when a lease agreement was executed by and between the Bangladesh Railway and the petitioner pursuant to which the petitioner deposited bank guarantee for an amount of Tk. 2,54,14,000.00 and paid license fee to Bangladesh Railway for an amount of Tk. 63,53,4......n the central Dhaka with a third party for which they are unable to discuss with the petitioner for additional “Hilton” branded hotel in Dhaka. The petitioner since invested substantial amount of money under the said management agreement and incurred losses as such the petitioner filed the insta..Category: Arbitration Law | Date: 10 Jan, 2012 | Hits: 45
SS Enterprise Vs. Government of Bangladesh others, 2012, 41 CLC (HCD)
....tioner to represent his case properly. With this observation the Rule is disposed of. Communicate this order at once. Ed. This Case is also Reported in: 17 BLC (HCD) (2012) 86. ......9-10-2011 modified the ad-interim order passed in Civil Miscellaneous petition No.805 of 2011 allowing the release of the imported goods on furnishing a continuing bank Guarantee for the differential amount and accordingly the petitioner vide Annexure- 'K' to the Supplementary Affidavit furnished th......tioner to represent his case properly. With this observation the Rule is disposed of. Communicate this order at once. Ed. This Case is also Reported in: 17 BLC (HCD) (2012) 86. ..Category: Business or Commercial Law | Date: 10 Jan, 2012 | Hits: 102
Mohammad Ali Vs. State and another, 2010, 39 CLC (HCD)
.... and not to render it ineffective by giving a meaningless interpretation. It is an elementary rule of construction that the intention of the legislature must be sought from the statute taken as a whole. In arriving at the true meaning of any particular phrase or words employed in the statute it ......f section 138 of the Negotiable Instruments act there must be an existence of a 3rd person to whom cheque is to be issued for encashment where it is to bounced for insufficient fund or it exceeds the amount arranged to be paid from that account by an agreement made with that Bank; but in the instant......Mr. Amin further submits that the "account payee cheque" is no doubt a cheque as defined in section 6 read with section 126 and 123 A of the Negotiable Instruments Act where the mode of collection of money mentioned in the cheque has been properly described. The provision laid down in section 123(2)..Category: Banking Law | Date: 10 Jan, 2012 | Hits: 452
Mahua Khair Vs. Amena Begum Ali Ispahani, 2012, 41 CLC (AD)
.... nor the performance would cause hardship on the defendant which she did not foresee; on the other hand, the learned Counsel submits, the plaintiff in this case has done substantial act by paying the whole of the purchase price as well as liquidated damages stipulated in the contract and, therefore,......upplemented (sic) by the Vendor-First Party due to the Purchaser-Second Party’s default, the Purchaser-Second Party shall be liable to pay liquidated damages to the Vendor-First Party of a lump sum amount of Tk. 5,00,000.00 (Taka five lacs) only. 6. That the Sale Deed shall be prepared by the......or-First Party shall make no payment whatsoever on this account. It is specifically mentioned herein that the Gains Tax paid by the Purchaser-Second Party shall not be deducted from the consideration money. 3. That the Purchaser undertakes to pay the stamp duty for the Sale Deed under Article 2..Category: Contract Law | Date: 10 Jan, 2012 | Hits: 1077
Md. Amzad Hossain Parag Vs. Md. Saiful Islam and others, 2012, 41 CLC (AD)
....w the judgment and decree of the trial court will stand. In the circumstances we dismiss this civil petition for leave to appeal. Ed. This Case is also Reported in: 9 ADC (2012) 224. ......w the judgment and decree of the trial court will stand. In the circumstances we dismiss this civil petition for leave to appeal. Ed. This Case is also Reported in: 9 ADC (2012) 224. ......his D.W.4 in its judgment. This D.W.4 in cross-examination has stated that his nayeb Ahmad Ali Pramanik used to negotiate the transfers of land by him and in many cases he took the consideration money also from the purchasers. This D.W.4 has stated also that he could not remember how much ..Category: Property Law | Date: 9 Jan, 2012 | Hits: 98
Syed Gulam Shariar Vs. Mohammad Abdul Mannan and others, 2012, 41 CLC (AD)
....e to appeal has no merit. In the circumstances this Civil Petition for leave to appeal be dismissed. Ed. This Case is also Reported in: 9 ADC (2012) 214; 17 BLC (AD) (2012) 112. ...... while purchaser opposite party No.1 was stranger to that. That the pre-emptors, knowing about that sale, filed the pre-emption case within statutory period of limitation on depositing requisite amount. 5. The purchaser opposite party No.1 contested the case by filing written objectio......e to appeal has no merit. In the circumstances this Civil Petition for leave to appeal be dismissed. Ed. This Case is also Reported in: 9 ADC (2012) 214; 17 BLC (AD) (2012) 112. ..Category: Property Law | Date: 2 Jan, 2012 | Hits: 89
Somed Ali Vs. State, 2011, 40 CLC (AD)
....death is commuted to imprisonment for life. The jail authority is directed to remove the petitioner from the condemn cell immediately. Ed. This Case is also Reported in: 9 ADC (2012) 712. ......death is commuted to imprisonment for life. The jail authority is directed to remove the petitioner from the condemn cell immediately. Ed. This Case is also Reported in: 9 ADC (2012) 712. ......e petitioner being in poverty wanted to sell me gold ornaments of his wife. The P.W. told his ‘বেয়াই’ that he would give taka 3000.00 and accordingly, he having gone home, sent the said money. The P.W. took Anguri Khatun to his house on ‘বেয়াই’ in the month of Jaistha and..Category: Criminal Law | Date: 15 Dec, 2011 | Hits: 27
Sazzak Hossain alias Sajjad Hossain Vs. State, 2011, 40 CLC (HCD)
.... and be discharged from his bail bond immediately. Send down the lower Court records with a copy of this Judgment at once. Ed. This Case is also Reported in: 64 DLR (HCD) (2012) 113. ...... Razi, learned Advocate appearing on behalf of the appellant submits that in compliance with the order of the Upazila Nirbahi Officer the convict-appellant before lodging the FIR returned entire amount of wheat and rice to the Union Parishad food Godown and, as such, no allegation remains again...... and be discharged from his bail bond immediately. Send down the lower Court records with a copy of this Judgment at once. Ed. This Case is also Reported in: 64 DLR (HCD) (2012) 113. ..Category: Anti-Corruption Laws | Date: 15 Dec, 2011 | Hits: 116
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