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Surajmal Ram Prasad Vs. Commissioner of Taxes, 2007, 36 CLC (HCD)

..... 3. Being aggrieved, the applicant presented an appeal before the Appellate Joint Commissioner of Taxes. Appellate Additional Commissioner of Taxes upon hearing the appeal allowed the same in part and reduced disallowances from profit and loss account and estimated receipts out of several ac......ith our answer in the negative against the Revenue Department and in favor of the applicant. Parties are directed to bear their own cost. Ed. This Case is also Reported in: 59 DLR (2007) 268.......ith our answer in the negative against the Revenue Department and in favor of the applicant. Parties are directed to bear their own cost. Ed. This Case is also Reported in: 59 DLR (2007) 268...

Category: Fiscal/Taxation Law | Date: | Hits: 63

Amirul Islam (Md) Vs. Bangladesh represented by the Secretary, Ministry of Home Affairs and others, 2006, 35 CLC (HCD)

.... the writ petition. 8. It is stated that on the basis of written allegations against the petitioner by one Akhi Islam Ruma, the authority put the petitioner under suspen­sion on 18-1-2004 and a departmental proceeding was started after supplying relevant papers to him. Former Assistant Police Co......ormer post and allow him to continue in service with all attending benefits within 30 days from the date of receipt of copy of this judgment. Ed. This Case is also Reported in: 59 DLR (2007) 258.......ormer post and allow him to continue in service with all attending benefits within 30 days from the date of receipt of copy of this judgment. Ed. This Case is also Reported in: 59 DLR (2007) 258...

Category: Employment/Service Law | Date: | Hits: 67

Anwara Begum Vs. Government of Bangladesh and others, 2005, 34 CLC (HCD)

....nistry of Housing and Public Works, is contesting this Rule by filing Affidavit-in-Opposition, wherein it has been stated that the petitioner with the help of some corrupt officers of the concerned Department obtained sale permission and got the sale deed registered in her favour on 2-1-1977 by gett......d Buildings as published in Ka list dated 28-4-1986 within 3(three) months from the date of receipt of this order. Ed. This Case is also Reported in: 59 DLR (2007) 251, 26 BLD (HCD) (2006) 123. ......ered agreement dated 29-7-1963 followed by possession and thereby the said Md. Younus Ali became the owner of the house in question. The said Md. Younus Ali while possessing the property had obtained loan for construction of his house with prior permission of the concerned authority and mortgaged th..

Category: Property Law | Date: | Hits: 40

Syed Ziaul Hasan and others Vs. Bangladesh and others, 2006, 35 CLC (HCD)

....stribution, shifted the dated of distribution of SIMs for two days from the date earlier fixed and already distributed some SIMs receiving the price Taka 3000. It is alleged that the petitioners took part in the lottery accepting the offer of the respondent No. 6 and 50,000 application including the......cepting the offer of the respondent No. 6 and 50,000 application including the petitioners, won the lottery and accepted the offer conclusively and all of them have equal right for collecting SIMs on payment of Taka 1800 as settled by the respondent No. 6 and, as such, the impugned notice pursuant t......tity module (SIM) Card according to the price fixed i.e. Taka 1800. There will be no order as to costs. Ed This Case is also Reported in: 59 DLR (2007) 238, 26 BLD (HCD) (2006) 366. ..

Category: Fiscal/Taxation Law | Date: | Hits: 131

Abdul Alim Vs. Biswajit Dey and another, 2007, 36 CLC (HCD)

....lt, this Rule is discharged. The order of stay granted earlier by this Court is vacated. Communicate this order at once. Ed. This Case is also Reported in: 59 DLR (2007) 236 . ...... of facts i.e. (i) drawing of the cheque, (ii) presentation of the cheque, (iii) returning of the cheque unpaid by the drawee bank, (iv) giving notice in writing to the drawer of the cheque demanding payment of the cheque amount and (v) failure of the drawer to make payment within 15 days of receipt......The complainant issued legal notice on 5-6-2006. The accused petitioner acknowledged the notice by a letter on a pad of his business firm dated 20-6-2005 and disclosed that he is willing to repay the loan for maintaining a good business relationship with the complainant and issued further 3 cheques ..

Category: Criminal Law | Date: | Hits: 50

Khalilur Rahman Vs. State, 2007, 36 CLC (HCD)

.... raised hue and cry and on hearing cry, Rashid (PW 8), Ahmed (PW 5) and other persons came. After killing the victims, Ayub told that the work was finished and thereafter they left the house. After departure of the dacoits, they found the victims with bleeding injuries lying on the ground. 4.......lilur Rahman. We find no merit in these appeals. These appeals are dismissed. Send down the lower court records at once. Ed. This Case is also Reported in: 59 DLR (2007) 227 . ......lilur Rahman. We find no merit in these appeals. These appeals are dismissed. Send down the lower court records at once. Ed. This Case is also Reported in: 59 DLR (2007) 227 . ..

Category: Criminal Law | Date: | Hits: 38

Shaherunnessa Vs. Shamsunnahar, 2007, 36 CLC (HCD)

....No. 543 of 2002, and No. 535 of 2002 respectively, which confirmed the judgment and decree of the trial Court for khas possession of the suit premises after eviction of the defendants. 2. Opposite party as plaintiff on 10-8-2000 instituted a suit being OS Suit No. 138 of 2000 in the First Court o......0. In both the Rules, Mr. Subrata Chowdhury for the petitioners, submitted that the Courts below erred in law in finding the defendants tenants under the plaintiff and the defendants defaulted in the payment of rents in the absence of any evidence on record and upon such erroneous views, most illega...... the decree of the trial Court decreeing the suits are hereby set aside and both the suits are dismissed. Send down the records at once. Ed. This Case is also Reported in: 59 DLR (2007) 217. ..

Category: Property Law | Date: | Hits: 35

Shahella Chowdhury Vs. National Board of Revenue and others, 2007, 36 CLC (HCD)

....determined the income tax. 4. On an appeal therefrom at the instance of the petitioner, the appellate Joint Commissioner of Taxes by his order dated 31-7-2000 allowed the appeal and set aside that part of order of the Deputy Commissioner of Taxes, which rejected bank interest of Taka 4,82,614.84 ......set side of the state­ment of assets and liabilities but shall have to be deducted as liability to work out the net worth of the assets in the period in question. The fund to be used in future for repayment of such bank loan if not accounted for then so much of the fund that is used in the repaymen......ear 1999­2000 of the petitioner under section 93 of the Income Tax Ordinance, 1984, in short, the Ordinance, for concealment of investment of Taka 58,00,000 for renovation of the house out of a bank loan of Taka 66,25,478 and by his order dated 15-6­03 assessed total income of the petitioner at Ta..

Category: Fiscal/Taxation Law | Date: | Hits: 69

Dhaka City Corporation and others Vs. Shamsur Rahman and others, 2007, 36 CLC (HCD)

..... Later Rule was obtained by defendant No. 4 upon similar revision application against same judgment and decree of reversal. Defendant No. 4 appears to be a multipurpose co-operative society of motor parts owners. 3. Opposite party No. 1 as plaintiff on 27-11-02 instituted a suit being Title ......'Kha' part of the suit land was wrongly recorded in the name of erstwhile DIT and such record of rights had got no basis. 8. It is further stated that when some of the tenants defaulted in the payment of rents, the plaintiff had to institute suits for their eviction. Defaulting tenants then a......ring with peaceful possession of the plaintiff in the suit land, in any way, as prayed for. Send down the records, at once. Ed. This Case is also Reported in: 59 DLR (2007) 207. ..

Category: Property Law | Date: | Hits: 32

Mahbubul Alam (Md.) Vs. Bangladesh and Others, 2006, 35 CLC (HCD)

....ered by the High Court Division in Writ Petition No. 2878 of 1998 wherefrom we find that the division bench of this Court while discharging the Rule obtained by Nikah Registrar held in the concluding part of the Judgment as under: "Admittedly, petitioner was appointed temporarily as Nikah Reg......ase, the Rules in Writ Petition No. 2711 of 2004 and Writ Petition No.2560 of 2004 are hereby discharged without any order as to costs. Ed. This Case is also Reported in: 59 DLR (2007) 205. ......ase, the Rules in Writ Petition No. 2711 of 2004 and Writ Petition No.2560 of 2004 are hereby discharged without any order as to costs. Ed. This Case is also Reported in: 59 DLR (2007) 205. ..

Category: Civil Law | Date: | Hits: 67

Shahidullah (Md) Vs. Eastern Bank Ltd. and others, 2001, 30 CLC (HCD)

.... directed against the Judgment and Order dated 19-10-99 passed by the Subordinate Judge and Artha Rin Adalat No. 1 Dhaka allowing the Miscellaneous Case No. 40 of 1999 filed by the plaintiff-opposite party No. 1 under section 151 of the Code of Civil Procedure restoring the Title Suit No. 139 of 199......ations of Saudi Arabia and the LC was cancelled. Consequently, a liability of Taka 6,28,950 was credited with the bank as on 28-5-89. The plaintiff bank repeatedly requested the defendant No. 2 for repayment of the said amount but the opposite party No. 2 did not take any steps either to pay or to m......of Taka 21,93,701,95 with 20% interest. 3. The opposite party Nos. 2 and 3 did not contest the suit though the opposite party No. 3 filed written statement and denied that he was a borrower of the loan as alleged by the plaintiff bank. Ultimately, when the suit came up for hearing it was transfer..

Category: Civil Law | Date: | Hits: 69

Md. Ali Haider & Ors. Vs. State and others, 1987, 16 CLC (HCD)

.... Barkat Ali, Jobed Ali and Seraj @ Sepai went to Savar thana to lodge the first information report against P.W.5 Tasiruddin Mondal, P.W. 7 Nurai Mondal @ Noor Mohammad and some other persons of their party for plucking eyes of one Nabiullah brother of accused Seraj @ Sepai and taking undue advantage...... the charge. They shall be set at liberty forthwith if not wanted in con­nection with any other case. Amin-ur-Rahman Khan J. – I agree Ed. This Case is also Reported in: 40 DLR (1988) 97. ...... the charge. They shall be set at liberty forthwith if not wanted in con­nection with any other case. Amin-ur-Rahman Khan J. – I agree Ed. This Case is also Reported in: 40 DLR (1988) 97. ..

Category: Criminal Law | Date: | Hits: 30

Mirza Shahab Ispahani Vs. Government of the Peo­ples’ Republic of Bangla­desh, 1987, 16 CLC (HCD)

....t Birbhum and who on the 14th August, 1947 was the District and Sessions Judge of Sylhet. The petitioner was born in Calcutta on the 14ih September, 1941, but had come to Dhaka with his parents after partition of India as his father opted for Pakistan and came to serve as Law Secretary of the then P...... notices for such taxes upto 30.9.75 all of which are Annexures-E series. The petitioner also paid income tax in respect of the property in question for the assessment year 1972-73 and the receipt of payment of tax is Annexure-R The peti­tioner asserts that at no time he ceased to occupy, supervise......tore the disputed property to the possession of the petitioner within three months from date. Mohammad Ismail Uddin Sarker J. - I agree. Ed. This Case is also Reported in: 40 DLR (1988) 87. ..

Category: Immigration and Citizenship Law | Date: | Hits: 188

Janata Bank Vs. M/S Ahmedia Garments, 1987, 16 CLC (HCD)

....ort are that M/S. Ahmedia Garments instituted a suit in the 3rd sub­ordinate Judge, Dhaka being money suit No. 116 of 1985 for a decree for realisation of Tk.24,56828/-against the defendant opposite parties No. 1 and 2 namely M/S Yama Moto & Co. Ltd. a company situated with its head office at Japan......d accordingly opened an irrevocable 1m or of credit in Janata Bank being L/C. No. NDS/NO/84/JBD/LFF/18/84 dated 10.10.84 for importing machineries arid accessories for garment industry under deferred payment against indent No. KB/RG/J/097/84 dated 16.8.1984 issued by M/S. UAMA MOTO & CO's agent in D......on of the judgment is stayed for 4 (four) weeks from date. There will however be no order as to costs. Amirul Islam Chowdhury J. - I agree. Ed. This Case is also Reported in: 40 DLR (1988) 72...

Category: Business or Commercial Law | Date: | Hits: 209

State Vs. Mizanul Islam alias Dablu & another, 1987, 16 CLC (HCD)

....der line heart found cut corresponding the injury. Chest cavity contains clotted blood and dark liquid blood about 4 ounce. 2. One incised penetrating would 2" X 1" ab­dominal cavity on the lower part of the back side (one the left line). On desection antimortem blood cloth found around the i......s hereby set aside and he is set at liberty forth with if not wanted in connection with any other case. D.M. Ansaruddin Ahmed J. -I agree. Ed. This Case is also Reported in: 40 DLR (1988) 58.......s hereby set aside and he is set at liberty forth with if not wanted in connection with any other case. D.M. Ansaruddin Ahmed J. -I agree. Ed. This Case is also Reported in: 40 DLR (1988) 58...

Category: Criminal Law | Date: | Hits: 61

M/s. Ayat Ali Bhuiyan & Company Ltd. Vs. Janata Bank, 1987, 16 CLC (HCD)

....l) Present: ARM Amirul Islam Chowdhury J AM Mahmudur Rahman J M/s. Ayat Ali Bhuiyan & Company Ltd................Petitioner Vs. Janata Bank………………………..Opposite party Judgment July 30, 1987. Cases Referred to: P.P.Gupta vs. East Asiatic Co. 1960 All......tioner's C.D.A/C No.765 as credit balance in the Mitford Branch of the said Bank. In the said suit, the petitioner further prayed for a decree for damages for Tk. 8,70,000/- for illegally withholding payment of the amount lying in the said account of the petitioner with the opposite party Bank. Prio......b­servation made above. Therefore, we make Rule ab­solute in the above terms without any order as to costs. ARM Amirul Islam J.- I agree. Ed. This Case is also Reported in: 40 DLR (1988) 56...

Category: Civil Law | Date: | Hits: 88

Titas Gas Transmission and Distribution Company Ltd. Vs. Habib Oil Mills (BD) Ltd., 2001, 30 CLC (HCD)

....ng an application for temporary mandatory injunction under section 55 of the Specific Relief Act, directing the defendant petitioner to restore gas connection to the factory of the plaintiff opposite party within 7 days from the date and to submit subsequent gas bills as per meter reading. 2. The......(Oil Mills) had been furnishing gas bills and the present opposite party (Gas Company) to the petitioner for the aforesaid consumption as per meter reading for the last about more than two decades on payment of gas bills through actual meter reading. The further case of the defendant petitioner is, ......eceipt of the copy of this judgment. In the result, the Rule is disposed of with the aforesaid observation without any order as to costs. Ed. This Case is also Reported in: 54 DLR (2002) 35. ..

Category: Civil Law | Date: | Hits: 115

Abu Lokman Vs. Commissioner of Customs & others, 2002, 31 CLC (HCD)

....aph 19 it has been stated that "when the Government or the Customs authority in its affidavit‑in‑opposition annexes rebuttal materials to show that the prevalent international market price of any particular item is approximate to the impugned tariff value, the question of onus fades into insigni......r Commercial Invoice dated 25‑11‑96. In order to release the said consignment the petitioner through his clearing Agent, submitted bill of entry being C 56958 dated 22‑1‑97 for assessment and payment of Customs duty, VAT and other charges. When the respondent No. 1 directed by an order dated......aid sub section. Therefore, we do not find any substance in this Rule. Accordingly, the Rule is discharged without any order as to costs. Ed. This Case is also Reported in: 55 DLR (2003) 34. ..

Category: Fiscal/Taxation Law | Date: | Hits: 56

New Age Garments Ltd. and others Vs. Government of Bangladesh and others, 2001, 30 CLC (HCD)

....etermining minimum rates of wages. In view of the above two defects, we find no other alternative but to declare the impugned notification as illegal and of no legal effect. 12. However, before we part with the case, we like to make it clear that the above decision of this court shall not preclud......4 Ain/2001/Srakoml0/Ni:Mo: Ni; 28/2001 dated 8th July, 2001 is declared to have been passed without lawful authority and is of no legal effect. Ed. This Case is also Reported in: 54 DLR (2002)33.......4 Ain/2001/Srakoml0/Ni:Mo: Ni; 28/2001 dated 8th July, 2001 is declared to have been passed without lawful authority and is of no legal effect. Ed. This Case is also Reported in: 54 DLR (2002)33...

Category: Labour and Industrial Law | Date: | Hits: 96

Ripon Packaging and Accessories Ltd. Vs. Eastern Bank Ltd. and another, 2001, 30 CLC (HCD)

....r the purpose of disposal of this Rule are that the present petitioner as plaintiff instituted a Title Suit No. 153 of 1998 in the Court of 5th Subordinate Judge, Dhaka against the defendant-opposite party Nos. 1 and 2 for a declaration that demand of interest and penal interest by the defendant Ban......aw and both the suits be disposed of as early as possible preferably within 3 (three) months from the date of receipt of the copy of this Judgment. This Case is also Reported in: 54 DLR (2002) 31. ......ued to provide the aforesaid facilities to the petitioner whereby the plaintiff-petitioner suffered a severe loss and damage and that the defendant opposite parties bank are not entitled to claim the loan money given to the plaintiff-petitioner. 3. The plaintiff-petitioner has stated that the opp..

Category: Civil Law | Date: | Hits: 73