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Eskayef Bangladesh Ltd. Vs. Commissioner of Taxes, 2004, 33 CLC (HCD)
....ssing and marketing their own medicines and was assessed to tax under the Income Tax Ordinance, 1984 (hereinafter referred to as the Ordinance, 1984) for the assessment year 1995-96 by the DCT upon a total income of Taka 2,84,52,550 against disclosed profit of Taka 2,11,30,472 during the year. The p......ly, the questions in both the reference applications are answered in the affirmative and in favour of the Department. No order as to costs. Ed. This Case is also Reported in: 58 DLR (2006) 531. ......pect of its said heads of expenditure. He further submits that the questions formulated in the reference applications are purely questions of fact which cannot be reopened by this Court in exercising jurisdiction under section 160 of the Ordinance, 1984 and, as such, the questions be answered in the..Category: Fiscal/Taxation Law | Date: | Hits: 88
Badrud Doza (alias Momin) (Md.) Vs. State, 2006, 35 CLC (HCD)
....sent BD House, Road No. 43, House No. 3, PS Gulshan, Dhaka be enlarged on bail subject to the satisfaction of the Deputy Commissioner, Dhaka. Ed. This Case is also Reported in: 58 DLR (2006) 529.......sent BD House, Road No. 43, House No. 3, PS Gulshan, Dhaka be enlarged on bail subject to the satisfaction of the Deputy Commissioner, Dhaka. Ed. This Case is also Reported in: 58 DLR (2006) 529.......‚ আমাকে à¦à¦¾à¦² বà§à¦¯à¦¾à¦¬à¦¸à¦¾ ধরাইয়া দিবে বলিয়া জানাই। 5. The learned Counsel also took us to an order of a Division Bench under Writ jurisdiction in Writ Petition No. 3073 of 2006 wherein the learned Writ Bench directed the opposite ..Category: Criminal Law | Date: | Hits: 64
Mofazzal Hossain alias Mofa and others Vs. State, 2004, 33 CLC (HCD)
....respective bail bonds. Send down the lower Court's records at once with a copy of the judgment for information and taking necessary action. Ed. This Case is also Reported in: 58 DLR (2006) 524. ......respective bail bonds. Send down the lower Court's records at once with a copy of the judgment for information and taking necessary action. Ed. This Case is also Reported in: 58 DLR (2006) 524. ......respective bail bonds. Send down the lower Court's records at once with a copy of the judgment for information and taking necessary action. Ed. This Case is also Reported in: 58 DLR (2006) 524. ..Category: Criminal Law | Date: | Hits: 52
Korea Exchange Bank, Seoul, Korea Vs. Gemini Garments Limited and others, 2004, 33 CLC (HCD)
....BB/199/1993 dated 12‑5‑1993 and 22‑5Â1993 respectively through the ABBL in favour of second defendant Daily Enterprise Co Ltd, Seoul, Korea (seller) for import of fabrics and accessories for a total amount of US $ 300,913.14. 39. The seller sent six sets of documents through the negoti......s together with the evidence of DW 1 Mirza Kamrul Hassan, the learned Joint District Judge fell in error in finding that the KEB could not prove payment to seller. 68. He submitted that in the absence of any finding of fraud against the KEB, the learned Joint District Judge erred in law in re......ed not be contained in the documents presented. This ended a long standing debate as to whether fraud in the underlying transaction could warrant non‑payment by a bank. Now, it is recognised in all jurisdictions that fraud may exist in respect of presentation of documents as well as in the contrac..Category: Business or Commercial Law | Date: | Hits: 289
AM Ziaul Hoque Vs. Government of the People's Republic of Bangladesh and others, 2004, 33 CLC (HCD)
.... this Court stands vacated. The application for vacating the order of stay is thus disposed of without any order as to cost. Ed. This Case is also Reported in: 56 DLR (2004) 389. ...... this Court stands vacated. The application for vacating the order of stay is thus disposed of without any order as to cost. Ed. This Case is also Reported in: 56 DLR (2004) 389. ......ng Manager, which as per law, has to be done by the Board of Directors of Jamuna Oil Company Ltd. The learned Advocate stressed on the point that the impugned order of reversion has been made without jurisdiction by the Corporation and that the General Manager cannot pass the order dated 4‑10‑20..Category: Employment/Service Law | Date: | Hits: 66
Md. Turan Miah and others Vs. Anguri Bibi and others, 2010, 39 CLC (HCD)
....the above, we find no subÂstance in the submissions of the learned Counsel for the appellants. Accordingly, the appeal is dismissed. Ed. This Case is also Reported in: VIII ADC (2011) 100. ......le of the defendants as claimed could not be estabÂlished but the High Court Division withÂout applying it's judicial mind came to an erroneous finding. In addition, Mr. Islam submitted that in the absence of any legal infirmity in the findings of fact arrived at by the Court of Appeal, the High C......the above, we find no subÂstance in the submissions of the learned Counsel for the appellants. Accordingly, the appeal is dismissed. Ed. This Case is also Reported in: VIII ADC (2011) 100. ..Category: Property Law | Date: | Hits: 74
....as creditors have been infringed by the respondents in publishing their names in the CIB report. The whole purpose of the petitioners is to take benefit under the garb of law not in compliance but in total defiance and disregarding the law of the land and in the process not to pay any money to the b...... In the result, the Rule is discharged without any order as to costs and the order of stay granted earlier by this Court is hereby vacated.
Ed.
This Case is also Reported in: 58 DLR (2006) 517.
......mited company is not an aggrieved person within the meaning of Article 102 of the Constitution to invoke the fundamental rights as guaranteed under the Constitution. The petitioner cannot invoke Writ jurisdiction on the disputed question of facts, inasmuch as whether the petitioner No. 1 is a loan d..
Category: Business or Commercial Law | Date: | Hits: 251
Dr. Md. Abu Obaidah Vs. Commissioner of Taxes, 2005, 34 CLC (HCD)
.... the learned Advocate for the applicant. Thus, question Nos. (iii) and (iv) are also decided in the affirmative in favour of the Department. Ed. This Case is also Reported in : 58 DLR (2006) 515....... the learned Advocate for the applicant. Thus, question Nos. (iii) and (iv) are also decided in the affirmative in favour of the Department. Ed. This Case is also Reported in : 58 DLR (2006) 515....... the learned Advocate for the applicant. Thus, question Nos. (iii) and (iv) are also decided in the affirmative in favour of the Department. Ed. This Case is also Reported in : 58 DLR (2006) 515...Category: Fiscal/Taxation Law | Date: | Hits: 91
Huang Chia Hsiang Vs. Government of Bangladesh and others, 2005, 34 CLC (HCD)
....ted in 48 DLR (AD) 128 it has been held that in election matters the jurisdiction of the High Court Division cannot be invoked under Article 102 of the Constitution except on a very limited ground of total absence of jurisdiction (coram non judice) or malice in law for the purpose of interfering wit...... 48 DLR (AD) 128 it has been held that in election matters the jurisdiction of the High Court Division cannot be invoked under Article 102 of the Constitution except on a very limited ground of total absence of jurisdiction (coram non judice) or malice in law for the purpose of interfering with any ......ing a special law having no special provisions to seek any relief against the forfeiture of the vessel and the petitioner having no other equally efficacious remedy he is compelled to invoke the writ jurisdiction under Article 102 of the Constitution and, as such, the writ petition is maintainable. ..Category: Admiralty Law or Maritime Law | Date: | Hits: 221
Abul Khair and others Vs. State, 2006, 35 CLC (HCD)
....egister. Moreover, the accused bank Officers and other accused persons also misappropriated Taka 44,00,000 on 1-1-86, Taka 3,00,000 on 6-3-86, Taka 4,00,000 on 9-3-86 and Taka 11,00,000 on 23-7-86 in total Taka 62,00,000 without entering the same in the ledger book. But it appears that the amount is......he date of receipt of this judgment and order by the trial Court. Send down the lower Court records expeditiously. Ed. This Case is also Reported in: 58 DLR (2006) 500, 26 BLD (HCD) (2006) 467. ......he date of receipt of this judgment and order by the trial Court. Send down the lower Court records expeditiously. Ed. This Case is also Reported in: 58 DLR (2006) 500, 26 BLD (HCD) (2006) 467. ..Category: Criminal Law | Date: | Hits: 53
Shawkat Ali (Md.) and others Vs. Divisional Forest Officer and others, 2006, 35 CLC (HCD)
....e Forests are in alarming position due to frequent theft and pilferage of forest produces. Total area of Sylhet District is approximately, 4800 square miles. According to forestation rules 25% of the total area is needed for safe environment and pollution control. In Sylhet only approximately 6.04% ...... The orders of stay granted earlier by this Court stand vacated. Communicate copies of the judgment at once to the concerned authorities. Ed. This Case is also Reported in: 58 DLR (2006) 487. ......he Forest Act 1927 and the same was published in the Official Gazette on 3-12-1998 (Annexure C). The permissions for establishment of saw-mills were issued by the Divisional Forest Officer within his jurisdiction by imposing certain conditions. The present petitioner also obtained permission for est..Category: Environmental Law | Date: | Hits: 551
Ashique Jeans Apparels Ltd and another Vs. National Board of Revenue and another, 2005, 34 CLC (HCD)
....000 and 19-12-2000 respectively that the petitioner had satisfactorily explained the use of the machines borrowed from a sister concern for a period of one month only and therefore the petitioner was totally surprised and taken aback by the impugned letter dated 21-12-2000 refusing to grant tax holi...... section 46 is to encourage more new undertakings to be established. However, there will be no order as to costs. Ed. This Case is also Reported in: 58 DLR (2006) 478, 26 BLD (HCD) (2006) 324. ...... section 46 is to encourage more new undertakings to be established. However, there will be no order as to costs. Ed. This Case is also Reported in: 58 DLR (2006) 478, 26 BLD (HCD) (2006) 324. ..Category: Fiscal/Taxation Law | Date: | Hits: 93
Abdur Rahim Chowkider @ Abdur Rahman Sheikh Vs. Raji Haider and others, 2006, 35 CLC (HCD)
....ransfer by Bimal Krishna Debnath to Ishaque Ali of 2.44 acres of plot Nos. 431, 432 and 659 of SA Khatian No. 324, 23 decimals of plot No. 520 of SA Khatian No. 277 and 22 decimals of plot No. 520 in total 2.89 acres. By sale deed dated 28-12-1972, exhibit 1(a) said land appears to be transferred to......Hence, this Rule Mr. Syed Mofizur Rahman, learned Advocate for the petitioner, submits that the suit as framed in the manner and form was not maintainable and also barred by limitation. 15. In the absence of any declaration sought for against the decree dated 28-10-1957 passed in Title Suit No. 4...... decree affirming those of trial Court decreeing the suit are hereby set aside and the suit is dismissed. Send down the record at once. Ed. This Case is also Reported in: 58 DLR (2006) 470. ..Category: Property Law | Date: | Hits: 79
Abu Musa Kutub (Md.) Vs. Secretary, Election Commission and others, 2005, 34 CLC (HCD)
.... is discharged. The interim order passed at the time of issuance of the Rule, is herby recalled and vacated. There is no order as to costs. Ed. This Case is also Reported in: 58 DLR (2006) 450. ...... is discharged. The interim order passed at the time of issuance of the Rule, is herby recalled and vacated. There is no order as to costs. Ed. This Case is also Reported in: 58 DLR (2006) 450. ......pellate Division further held: The Indian Supreme Court took a rigid stand all through against interference at any intermediate stage of election by any Court including the High Court in its Writ jurisdiction. The Indian Supreme Court took the view that any dispute at any stage of the election p..Category: Election Law | Date: | Hits: 87
.... 1973 plan. Had the impugned project been sited at the location originally designated for the house of the Speaker, then no damage would have been done to the symmetrical scheme of the complex in its totality. On the contrary, such a positioning would have balanced the existing residential layout, l......e principles of environmental management. He also referred to the decision in the case of Bangalore Medical Trust Vs. BS Muddappa and others, reported in (1991) 4 SCC 54, wherein it was observed that absence of open spaces and public parks in the present day, when urbanization is on the increase, ru...... obtaining planning and building permission is applicable to all persons seeking permission to carry out development activities (subdivision of land is temporarily exempted) within the area under the jurisdiction of RAJUK for the purpose of development and construction and as defined in the Metro Dh..
Category: Environmental Law | Date: | Hits: 484
Wally Ahmed alias Babi Vs. State, 2005, 34 CLC (HCD)
....d from the bail bond. Send down the lower Court's records at once with a copy of the judgment for information. Ed. This Case is also Reported in: 58 DLR (2006) 433; 13 MLR (HCD) (2008) 375. ......d from the bail bond. Send down the lower Court's records at once with a copy of the judgment for information. Ed. This Case is also Reported in: 58 DLR (2006) 433; 13 MLR (HCD) (2008) 375. ...... State…………………………………………………………………..Respondent. Judgment May 10, 2005. Result: The appeal is allowed. Fundamental principle of criminal jurisdiction It is also the fundamental principle of criminal jurisdiction that it is always for..Category: Criminal Law | Date: | Hits: 70
Nazrul Islam (Md.) and another Vs. Government of Bangladesh and others, 2005, 34 CLC (HCD)
....in Sonali Bank's Palli Unnayan Academy Branch, Bogra in current Account No. 294. Pursuant to the letter dated 7-6-2004, the petitioners furnished Bank guarantee for Taka 7,05,000 and Taka 2,50,000 in total Taka 9,55.000 in favour of respondent No.2. Since the petitioners fulfilled all the requiremen......ent that the petitioners can still vindicate their grievance through arbitration as contained in the contract. There is no order as to costs. Ed. This Case is also Reported in: 58 DLR (2006) 431.......ute. The Water Development Board filed appeal and the Appellate Division held that since the contract provided for arbitration of disputes arising out of the contract, the dispute brought in the Writ jurisdiction was not maintainable for non-exhaustion of the remedy provided in the contract. 9. I..Category: Business or Commercial Law | Date: | Hits: 186
Solaman Vs. State, 2005, 34 CLC (HCD)
..... 236 of 1999 is hereby set aside. The accused-petitioner be set at liberty if not wanted in any other case. Communicate the order at once. Ed. This Case is also Reported in: 58 DLR (2006) 429. ....... 236 of 1999 is hereby set aside. The accused-petitioner be set at liberty if not wanted in any other case. Communicate the order at once. Ed. This Case is also Reported in: 58 DLR (2006) 429. ......ccused-petitioner ought to have been tried by a juvenile Court and not by the Special Tribunal and the conviction and sentence passed by the Special Tribunal against the accused petitioner is without jurisdiction and liable to be set aside. Furthermore, we find from the record that while the charge ..Category: Criminal Law | Date: | Hits: 53
Sk Md. Tariqul Alam and another Vs. ATM Matiul Islam, 2006, 35 CLC (HCD)
....lt, the Rule is made absolute without any order as to cost and the delay of 285 days in filing the revisional application is hereby condoned. Ed. This Case is also Reported in: 58 DLR (2006) 425.......lt, the Rule is made absolute without any order as to cost and the delay of 285 days in filing the revisional application is hereby condoned. Ed. This Case is also Reported in: 58 DLR (2006) 425....... practice otherwise sound and reasonable, and it does not call for any departure." 15. Although the Limitation Act does not provide for any specific period of limitation for invoking discretionary jurisdiction of the High Court Division under section 115 of the Code of Civil Procedure but as per ..Category: Procedural Law | Date: | Hits: 116
Jamal Ahmed alias Jamal Vs. State, 2005, 34 CLC (HCD)
....the best way the Court would deem fit and proper within 2(two) months from the date of receipt of this judgment. Send down the LCR at once. Ed. This Case is also Reported in: 58 DLR (2006) 419. ......rate on 2-5- 2005. The learned Magistrate framed charge against the accused persons under section 2(Kha) (1) and 2 Kha Dighayee of Ain Sinkhole Bignakari Aparadh Daman (Druta Bicher) Ain, 2002 in his absence. 6. Prosecution has examined 4 (four) witnesses in his absence and the learned Magistrate......the best way the Court would deem fit and proper within 2(two) months from the date of receipt of this judgment. Send down the LCR at once. Ed. This Case is also Reported in: 58 DLR (2006) 419. ..Category: Criminal Law | Date: | Hits: 65
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