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Hossain Ali and Others Vs. Government of Bangladesh and Others, 2015, 44 CLC (HCD)

.... is contested by the respondent No. 2, Director Land Records and Survey and respondent No. 5, Bhawal Raj Court of Wards Estate, represented by its Manager through Mr. Sashanka Shekhar Sarker, learned Deputy Attorney General and Mr. Manzill Murshid, learned Advocate respectively who also filed two se......est possible amount of time preferably within 3(three) months from the date of receipt of the judgment of this court. Ed. This Case is also Reported in: 68 DLR (HCD) (2016) 37   ......orted in: 68 DLR (HCD) (2016) 37   ...... the respondent No. 2, Director Land Records and Survey and respondent No. 5, Bhawal Raj Court of Wards Estate, represented by its Manager through Mr. Sashanka Shekhar Sarker, learned Deputy Attorney General and Mr. Manzill Murshid, learned Advocate respectively who also filed two separate affidavit..

Category: Property Law, Tenancy Law | Date: 30 Apr, 2015 | Hits: 4

State Vs. Abdus Salam and others, 2015, 44 CLC (AD)

....urrender before the concerned Court, the Chief Judicial Magistrate of Sylhet shall take step to take them in custody. Ed. This Case is also Reported in: 67 DLR (AD) (2015) 376   ......urrender before the concerned Court, the Chief Judicial Magistrate of Sylhet shall take step to take them in custody. Ed. This Case is also Reported in: 67 DLR (AD) (2015) 376   ......esent: Surendra Kumar Sinha CJ Nazmun Ara Sultana J Syed Mahmud Hossain J Hasan Foez Siddique J State.....................................Appellant Vs. Abdus Salam and others……………Respondents Judgment April 29, 2015. ......possibly arrived by any court acting reasonably and judiciously and is, therefore, liable to be characterized as perverse.......(22) Lawyers Involved: Momtazuddin Fakir, Additional Attorney-General instructed by Sufia Khatun Advocate-on-Record—For the Appellant. Khondaker Mahbub..

Category: Criminal Law, Procedural Law | Date: 29 Apr, 2015 | Hits: 10

Hasina Ahmed Vs. State, 2015, 44 CLC (HCD)

.... Station and informed the mat­ter to the concerned Police Station. Annexure-3 reveals that the Metropolitan Police Headquarters, Dhaka by a letter dated 12-3-2015 informed all concerned, that is, Deputy Police Commissioner, Ramna, Tejgaon, Lalbagh, Mirpur, Gulshan, Uttara, Motijheel, Wary, DB-Ut......ry of Salauddin Ahmed whichever is earlier. In the light of the discussions made hereinbe­fore, the Rule is discharged. Ed. This Case is also Reported in: 15 BLC (HCD) (2010) 343 ......his Case is also Reported in: 15 BLC (HCD) (2010) 343 ......c of Bangladesh 31 DLR (AD) 1 Lawyers Involved: Khandker Mahabub Hossain with Moudud Ahmed AJ Mohammad Ali and M Masud Rana, Advocates—For the Petitioner. Mahbubey Alam, Attorney-General, Momtaz Uddin Fakir, Additional Attorney-General and Dr. Md. Bashir Ullah, DAG—For Opp..

Category: Criminal Law, Procedural Law | Date: 20 Apr, 2015 | Hits: 2

Moinuddin Hasan Rashid Vs. Registrar, Joint Stock Com¬panies and Firms and another, 2015, 44 CLC (HCD)

....upon the hold­ing of such AGM. The cost of this Application shall be borne out of the funds of the Company. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 326   ......upon the hold­ing of such AGM. The cost of this Application shall be borne out of the funds of the Company. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 326   ......Court Division (Statutory Original Jurisdiction) Present: Syed Refaat Ahmed J Moinuddin Hasan Rashid.................Petitioner Vs. Registrar, Joint Stock Com­panies and Firms and another.........Respondents Judgment April 15, 2015. Result: The a...... Vs. Harjeet Singh Sandhu, AIR 2001 SC 1772; Re El Sombrero Ltd., (1958) Ch. 900; Union Music Ltd. Vs. Watson (2003) EWCA Civ. 180 and (2004) BCC 37; Indian Spinning Mills Ltd. Vs. His Excellency Lt. General Madan, AIR 1953 Cal 355. Lawyers Involved: Sameer Sattar with Mamun Chowdhury, Adv..

Category: Company Law | Date: 15 Apr, 2015 | Hits: 7

Mafruza Sultana Vs. State and another, 2015, 44 CLC (AD)

....efore, this criminal petition for leave to appeal is disposed of with the direction made in the body of the judgment. Ed. This Case is also Reported in: 67 DLR (AD) (2015) 227   ......efore, this criminal petition for leave to appeal is disposed of with the direction made in the body of the judgment. Ed. This Case is also Reported in: 67 DLR (AD) (2015) 227   ......ent: Surendra Kumar Sinha CJ Nazmun Ara Sultana J Syed Mahmud Hossain J Hasan Foez Siddique J Mafruza Sultana.................................Petitioner Vs. State and another...............................Respondents Judgment April 12, 2015 Result:...... Involved: TH Khan, Senior Advocate, (AM Mahbub Uddin, Advocate, appeared with him), instructed by Md. Tauflque Hossain, Advocate-on-Record—For the Petitioner. Mahbubey Alam, Attorney-General, instructed by Mahmuda Begum, Advocate-on-Record—For Respondent No.1 . Khurshid A..

Category: Criminal Law | Date: 12 Apr, 2015 | Hits: 19

Muhammad Kamaruzzaman Vs. The Government of Bangladesh, 2015, 44 CLC (AD)

...., quite candidly submitted that he is aware of the limitations that a review petition faces. Resultantly, the instant review petition is dismissed. Ed. This Case is also Reported in: ......, quite candidly submitted that he is aware of the limitations that a review petition faces. Resultantly, the instant review petition is dismissed. Ed. This Case is also Reported in: ......of Abdul Quader Molla Vs. The Chief Prosecutor, it was held that because of the protective provisions power of the Appellate Division may be invoked only when there does not exist any other provision and that this Division can invoke its inherent powers, not curtailed by Article 47A (2), under rule ......Mahbub Hossain, Senior Advocate, with Mohammad Nazrul Islam, Senior Advocate, S.M. Shahjahan Advocate, instructed by Zainul Abedin, Advocate-on-Record-For the Petitioner. Mahbubey Alam, Attorney General, instructed by Syed Mahbubar Rahman, Advocate-on-Record- For the Respondent   ..

Category: Criminal Law, International Crimes Tribunal Law | Date: 5 Apr, 2015 | Hits: 60

Ananda Shipyard & Slipways Limited Vs. Commissioner Customs Bond Commissionerate, Dhaka, 2015, 44 CLC (HCD)

....-cum-show cause notice dated 23-6-2014 or that respondent No. 1 has any authority under the Act to extend the bonded period. 9. In reply, Mr. Rashed Jahangir and Mr. SM Maniruzzaman, the learned Deputy Attorney Generals appearing with Ms. Salma Rahman and Titus Hillol Rema, the learned Assistan......shy;cate the matters in accordance with law. No cost. Communicate the judgment to respondent No. 1 at once. Ed. This Case is also Reported in: 68 DLR (HCD) (2016) 98   ......is also Reported in: 68 DLR (HCD) (2016) 98   ......notice dated 23-6-2014 or that respondent No. 1 has any authority under the Act to extend the bonded period. 9. In reply, Mr. Rashed Jahangir and Mr. SM Maniruzzaman, the learned Deputy Attorney Generals appearing with Ms. Salma Rahman and Titus Hillol Rema, the learned Assistant Attorney Tener..

Category: Fiscal/Taxation Law | Date: 2 Apr, 2015 | Hits: 0

Asek Elahi Vs. Jalal Ahmedand others, 2012, 41 CLC (AD)

....abala land vide Miscellaneous Case No.922BK/7S-74 was dismissed by the Circle Officer (Revenue), Bakergonj by his order dated 3-2-1983 and appeal from the said order was also dismissed the Additional Deputy Commissioner Revenue) on 1-7-1985, upon a further appeal the Additional Divisional Commission......nha, J and Md. Abdul Wahhab Miah, J I agree with the reasoning and findings given by my learned brother, Md. Abdul Wahhab Miah, J. Ed. This Case is also Reported in: 20 BLC (AD) (2015) 5. ...... Nazmun Ara Sultana J Syed Mahmud Hossain J   Md. Imman Ali J   Md. Shamsul Huda J Asek Elahi.......................................Appellant Vs. Jalal Ahmedand others.......................Respondents Judgment       March......nha, J and Md. Abdul Wahhab Miah, J I agree with the reasoning and findings given by my learned brother, Md. Abdul Wahhab Miah, J. Ed. This Case is also Reported in: 20 BLC (AD) (2015) 5. ..

Category: Property Law | Date: 14 Mar, 2015 | Hits: 45

Nurul Huda (Md.) Vs. State, represented by the DC, Lalmonirhat, 2015, 44 CLC (AD)

....squo;নারী’…..(17). Lawyers Involved: Khurshid Alam Khan, Advocate instructed by Nurul Islam Bhuiyan, Advocate-on-Record—For the Appellant. Biswajit Deb Nath, Deputy Attorney-General instructed by Mahmuda Begum, Advocate-on-Record— For the Respondent. ......from the date of his conviction; so, let the accused be set at liberty at once, if not wanted in connection with any other case. Ed. This Case is also Reported in: 67 DLR (AD) (2015) 231. ......(ka) of section 11 does not speak of any hurt grievous or simple, it has prescribed two kinds of punishments (i) sentence of death if anyone causes the death of a ‘নারী’ for dowry and (ii) imprisonment for life if anyone attempts to cause death of a ‘নারী’ for......€’…..(17). Lawyers Involved: Khurshid Alam Khan, Advocate instructed by Nurul Islam Bhuiyan, Advocate-on-Record—For the Appellant. Biswajit Deb Nath, Deputy Attorney-General instructed by Mahmuda Begum, Advocate-on-Record— For the Respondent. Criminal App..

Category: Criminal Law, Women and Children | Date: 8 Mar, 2015 | Hits: 18

Hafizur Rahman Nafor Vs. Secretary, Ministry of Home Affairs and others, Secretary, Ministry of Home Affairs and others, 2015, 44 CLC (HCD)

....n Affidavit-in-Opposition. His case, as set out therein, in short, runs as follows: The Senior Assistant Secretary of the Ministry of Home Affairs wanted a detailed and specific opinion from the Deputy Commissioner of Gopalganj about the can­cellation of licences of fire arms of the charge-......o. 8 cancelling the gun licence of the petitioner is declared to be without lawful authority and of no legal effect. Ed. This Case is also Reported in: 20 BLC (HCD) (2015) 279   ...... Original Jurisdiction) Present: Moyeenul IslamChowdhury J Md. Ashraful Kamal J Hafizur Rahman Nafor...................Petitioner Vs. Secretary, Ministry of Home Affairs and others.........Respondents Judgment    March 2, 2015. Result: The ......People's Republic of Bangladesh, 40 DLR (AD) 170 and Reza-ul-Karim (Md.) Vs. Secretary, Ministry of Home Affairs, 44 DLR 110. 7. Per contra, Ms Purabi Rani Sharma, learned Assistant Attorney-General appearing on behalf of the respondent No.2, submits that though the petitioner was not accor..

Category: Constitutional Law | Date: 2 Mar, 2015 | Hits: 23

Shamvunath Karmaker and another Vs. State and another, 2015, 44 CLC (HCD)

....of the Code of Criminal Procedure but this Rule is filed only to delay the proceeding to progress in its own course, as such, the Rule should be discharged. 14. Mr. Goutam Kumar Roy, the learned Deputy Attorney-General appearing along with the learned Assistant Attorney Generals Mr. Md. Eunus A......by recalled and vacated. The office is directed to communicate the judgment and order to the persons concerned immediately. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 320 ...... DLR (HCD) (2015) 320 ......riminal Procedure but this Rule is filed only to delay the proceeding to progress in its own course, as such, the Rule should be discharged. 14. Mr. Goutam Kumar Roy, the learned Deputy Attorney-General appearing along with the learned Assistant Attorney Generals Mr. Md. Eunus Ali and Mr. Yousu..

Category: Anti-Corruption Laws, Procedural Law | Date: 10 Feb, 2015 | Hits: 4

State Vs. Engineer Monjurui Ahsan Munshiand another, 2015, 44 CLC (AD)

....t afresh. The leave petitions are accordingly, dis­posed of with the above observations and direc­tions. Ed. This Case is also Reported in: 20 BLC (AD) (2015) 149   ......t afresh. The leave petitions are accordingly, dis­posed of with the above observations and direc­tions. Ed. This Case is also Reported in: 20 BLC (AD) (2015) 149   ...... Syed Mahmud Hossain J Hasan Foez Siddique J State………………………….Petitioner Vs. Engineer Monjurui Ahsan Munshiand another……………………….Respondents ......used per­son...........(6-8) Case Referred To- Anti-Corruption Commission Vs. Mohiuddin Khan Alamgir, 62 DLR (AD) 290. Lawyers Involved: Momtazuddin Fakir, Additional Attorney-General, instructed by Sufia Khatun, Advocate-on-Record—For the Petitioner. (In Crimiml Petiti..

Category: Criminal Law | Date: 2 Feb, 2015 | Hits: 11

Jahirul Haque and another Vs. State, 2015, 44 CLC (AD)

.... Result: The petition is dismissed. Lawyers Involved: Md. Khurshid Khan, Advocate instructed by Md. Zahirul Islam, Advocate-on-Record—For the Petitioners. Biswajit Deb Nath, Deputy Attorney-General (appeared with the leave of the Court)—For the Respondent. Crimin......tioners is reduced to the period already undergone by them. The respondent is directed to release them from the custody at once. Ed. This Case is also Reported in: 20 BLC (AD) (2015) 109. ......vision (Criminal) Present: Md. Abdul Wahhab Miah J Md.lmman Ali J Hasan Foez Siddique J            Jahirul Haque and another................Petitioners Vs. State......................................Resp......e petition is dismissed. Lawyers Involved: Md. Khurshid Khan, Advocate instructed by Md. Zahirul Islam, Advocate-on-Record—For the Petitioners. Biswajit Deb Nath, Deputy Attorney-General (appeared with the leave of the Court)—For the Respondent. Criminal Petition for ..

Category: Criminal Law | Date: 19 Jan, 2015 | Hits: 5

Star Vegetable Oils Limited, 195 Motijheel C/A, Dhaka Vs. The Commissioner of Taxes, Taxes Zone-03, Dhaka, 2015, 44 CLV (HCD)

....his provision is very much clear which reads as follows; Income Tax Ordinance 1984 Section 83(2): Assessment after hearing.— (1)...………….. (2) The Deputy Commissioner of Taxes shall, after hearing the person appearing, or considering the evidence ......tive and in favour of the Assessee-applicant. However, there shall be no order as to cost. Md. Emdadul Haque Azad, J: I agree. This Case is also Reported in:     ......a..………………....Respondent Judgment January 14, 2015 Result: The question formulated for determination is answered in the negative and in favour of assessee. The Income Tax Ordinance, 1984 (Ordinance No.XXXVI of 1984) Sec......nstant Income Tax Reference Application as aforementioned. Claim of the Taxes department: 4. Upon service of the notice, the Taxes department appeared through the learned Assistant Attorney General Ms. Nasrin Parvin along with the learned Assistant Attorney General Mr. Shaikat Basu and fil..

Category: Fiscal/Taxation Law | Date: 14 Jan, 2015 | Hits: 1

Getco Trading Limited, Represented by its Managing Director Mr. K.M. Khaled Vs. The Commissioner of Taxes, Taxes Zone-14, 2015, 44 CLC (HCD)

....1984. The Income Tax Ordinance, 1984 (Ordinance No. XXXVI of 1984) Sections 35(4) and 83(2)  The provision of section 35(4) of the Income Tax Ordinance 1984 requires the Deputy Commissioner of Taxes to raise dissatisfaction as to the method of accounting prior to invoke......of the account, save and accept the statutory disallowances. However, there shall be no order as to cost. Md. Emdadul Haque Azad, J: I agree. Ed. This Case is also Reported in: ......hellip;………………Respondent Judgment January 12, 2015 Result: The question formulated for determination is answered in the negative and in favour of assessee. Questions formulated for determination: In Income Tax Referenc......olation of section 35(4) of the Income Tax Ordinance 1984. Claim of the Taxes department: 6. Upon service of the notice, the Taxes department appeared through the learned Assistant Attorney General Mr. Shaikat Basu, and submitted affidavit-in-reply, wherein it has been claimed that the DCT..

Category: Fiscal/Taxation Law | Date: 12 Jan, 2015 | Hits: 1

Islami Bank Bangladesh Limited, Head Office-40, Dilkusha C/A, Dhaka-1000 Vs. The Commissioner of Taxes, Audit Wing, Large Taxpayer’s Unit, Dhaka, 2015, 44 CLC (HCD)

....essment year 2003-2004) (a) Whether, in the facts and circumstances of the case, the Taxes Appellate Tribunal was justified in upholding the orders of the Commissioner of Taxes (Appeals) and the Deputy Commissioner of Taxes in disallowing Zakat as an expenditure laid out or expended w...... Supreme Court of Bangladesh, is directed to take steps under section 161(2) of the Income Tax Ordinance, 1984. Md. Habibul Gani, J: I agree. Ed. This Case is also Reported in: ......dent (In all the cases) Judgment January 11, 2015 Result: The question (a) to Income Tax Reference Applications No. 20 of 2005, 21 of 2005, 22 of 2005, 23 of 2005, 24 of 2005 and 156 of 2006  formulated for determination is answered in the affirmative in favou......estions posed in the Reference Applications ought to be answered in the negative on the new grounds placed by the assessee. 8. In reply, Mr. Razik-Al-Jalil, the learned Deputy Assistant Attorney General appearing with Ms. Mahfuza Begum and Ms. Nurun Nahar, the learned Assistant Attorney General..

Category: Fiscal/Taxation Law | Date: 11 Jan, 2015 | Hits: 1

Islami Bank Bangladesh Limited Vs. Commissioner of Taxes, 2015, 44 CLC (HCD)

....ssee has been paying income tax regularly and it submitted its income tax returns (the return/the returns) for the assessment years 1998-1999, 1999-2000, 2000-2001, 2001-2002 and 2004-2005 before the Deputy Commissioner of Taxes, Audit Wing, Large Taxpayer’s Unit, Dhaka (shortly, the DCT) dedu......Court of Bangladesh, is directed to take steps under section 161(2) of the Income Tax Ordinance, 1984. Md. Habibul Gani J.- I agree. This Case is also Reported in:     ......dent (In all the cases) Judgment January 11, 2015 Result: The question (a) to Income Tax Reference Applications No. 20 of 2005, 21 of 2005, 22 of 2005, 23 of 2005, 24 of 2005 and 156 of 2006  formulated for determination is answered in the affirmative in favou......estions posed in the Reference Applications ought to be answered in the negative on the new grounds placed by the assessee. 8. In reply, Mr. Razik-Al-Jalil, the learned Deputy Assistant Attorney General appearing with Ms. Mahfuza Begum and Ms. Nurun Nahar, the learned Assistant Attorney General..

Category: Fiscal/Taxation Law | Date: 11 Jan, 2015 | Hits: 58

The Commissioner of Taxes, Taxes Zone-5, 28/F, Segunbagicha, Dhaka Vs. Ms. Rubana Huq, wife of Mr. Aanisul Huq, 2015, 44 CLC (HCD)

....Tk. 1,05,39,450.00 from her husband Mr. Anisul Huq. Thereafter, upon hearing the Assessee-respondent, pursuant to the notice under section 83(1) and 79 of the Income Tax Ordinance 1984, the concerned Deputy Commissioner of Taxes disbelieved the genuinity of the gift and added the said amount with th......he result, the Income Tax Reference Application is rejected. However, there shall be no order as to costs. Md. Emdadul Haque Azad, J: I agree. Ed. This Case is also Reported in: ......srin Parvin, AAG—For I.T. Department. Sarder Jinnat Ali, with Md. Delowar Hossain—For the Assessee-respondent Questions formulated for determination: Whether on the facts and in the circumstances of the case the Taxes Appellate Tribunal, Division Bench-1, Dhaka was legal......t appellate authority, upon considering the issue of the gift in its true perspective. Therefore, the instant Income Tax Reference Application is not maintainable. 5. The learned Deputy Attorney General Mr. S. Rashed Jahangir along with the learned Assistant Attorney General Mr. Shaikat Basu ap..

Category: Fiscal/Taxation Law | Date: 7 Jan, 2015 | Hits: 1

Bangladesh Rural Advancement Committee (BRAC) Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)

....uestion in negative and in favour of the Assessee-applicant. However, there shall be no order as to cost. Md. Emdadul Haque Azad, J: I agree. Ed. This Case is also Reported in: ......uestion in negative and in favour of the Assessee-applicant. However, there shall be no order as to cost. Md. Emdadul Haque Azad, J: I agree. Ed. This Case is also Reported in: ......llip;………….....Respondent Judgment December 24, 2014 Result: The twelve Income Tax Reference Applications are allowed answering the question in negative and in favour of the assessee-applicant. Questions formulated for determination: 1. Wheth......uestion in negative and in favour of the Assessee-applicant. However, there shall be no order as to cost. Md. Emdadul Haque Azad, J: I agree. Ed. This Case is also Reported in: ..

Category: Fiscal/Taxation Law | Date: 24 Dec, 2014 | Hits: 0

International Leasing and Financial Services Limited, represented by its Managing Director, Mr. Mustafizur Rahman of 5 Rajuk Avenue, Dhaka-1000 Vs. The Commissioner of Taxes, Taxes Zone-LTU, Dhaka, 2014, 43 CLC (HCD)

....nswered in negative and in favour of the Assessee-applicant. However, there shall be no order as to cost. Md. Emdadul Haque Azad, J: I agree. Ed. This Case is also Reported in: ......nswered in negative and in favour of the Assessee-applicant. However, there shall be no order as to cost. Md. Emdadul Haque Azad, J: I agree. Ed. This Case is also Reported in: ......e is also Reported in: ......lication with the formulated question as aforementioned. Claim of the Taxes Department: 4. Upon service of the notice of the Income Tax Reference Application, the learned Assistant Attorney General Ms. Nasrin Parvin along with the learned Assistant Attorney General Mr. Saikat Basu, appeare..

Category: Fiscal/Taxation Law | Date: 15 Dec, 2014 | Hits: 1