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Fidelity Assets and Securities Co. Ltd. Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)

....d for Transfer) or HFD (Held for Dividend) and thereby exempted from taxability. ………… (25), (26), (27), 28), (29), (30), (31) & (32) Cases Referred to- Titas Gas (T&D) Ltd. Vs. The Commissioner of Taxes, 53 DLR 209; Mark Builders Ltd. Vs. The Commis......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: ......his 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: ..

Category: Fiscal/Taxation Law | Date: 16 Sep, 2014 | Hits: 0

Hosaf International Limited Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)

....d 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: ......d 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: ...... Court High Court Division (Special Original Jurisdiction) Present: AFM Abdur Rahman J Md. Emdadul Haque Azad J Hosaf International Limited, represented by its Chairman and Manaig Director: Moazzam Hossain, 9 Mohakhali C/A, Dhaka, Bangladesh..................................ainst local agent commission bill along with two Challan Form showing a payment of Tk. 12,67,902.00 in favour of the Income Tax Department by the project executive of Ashuganj, Monohordi High Voltage Distribution loop line project. This Challan also contain a certificate, at its bottom, to the exten..

Category: Fiscal/Taxation Law | Date: 10 Sep, 2014 | Hits: 0

Asset Developments & Holdings Ltd. vs. Commissioner of Taxes, 2014, 43 CLC (HCD)

....r notice upon the assessee, directing it to submit further evidence on particular point, which the DCT concerned felt as not proved by adequate evidence........(22) Cases Referred to- Titas Gas (T&D) Ltd. Vs. The Commissioner of Taxes, 53 DLR 209; Mark Builders Ltd. Vs. The Commissione......nt, are answered in negative and in favour of the Assessee-applicant. However, there shall be no order as to cost. Md. Emdadul Haque Azad, J: Ed. This Case is also Reported in: ...... bagicha, Dhaka………….....Respondent Judgment September 7, 2014 Result: The questions formulated for determination are answered in the negative and in favour of assessee. Questions formulated for determination: 1. Whether on the fact......nt, are answered in negative and in favour of the Assessee-applicant. However, there shall be no order as to cost. Md. Emdadul Haque Azad, J: Ed. This Case is also Reported in: ..

Category: Fiscal/Taxation Law | Date: 7 Sep, 2014 | Hits: 5

J.S.M. Glass Industries Limited Vs. Deputy Commissioner of Taxes, 2014, 43 CLC (HCD)

....its Chairman, Revenue Bhaban, Segunbagicha, Dhaka-1000. 2. Deputy Commissioner of Taxes, Companies Circle-1, Zone-1, 2nd 12th Storied building (4th floor) Segunbagicha, Dhaka-1000. 3. Titas Gas Transmission & Distribution Co. Ltd., 105, Kazi Nazrul Islam Avenue, Kowran Bazar, Dhaka..........Chairman, Revenue Bhaban, Segunbagicha, Dhaka-1000. 2. Deputy Commissioner of Taxes, Companies Circle-1, Zone-1, 2nd 12th Storied building (4th floor) Segunbagicha, Dhaka-1000. 3. Titas Gas Transmission & Distribution Co. Ltd., 105, Kazi Nazrul Islam Avenue, Kowran Bazar, Dhaka..............as company rather the bill served by the gas company is collected through the banking channel, which has not been denied by the taxes department that the consumer pays the bill to the classified Bank and the Bank in turn pays the billed amount to the gas company. It appears from the highlighted port......haban, Segunbagicha, Dhaka-1000. 2. Deputy Commissioner of Taxes, Companies Circle-1, Zone-1, 2nd 12th Storied building (4th floor) Segunbagicha, Dhaka-1000. 3. Titas Gas Transmission & Distribution Co. Ltd., 105, Kazi Nazrul Islam Avenue, Kowran Bazar, Dhaka.............................

Category: Fiscal/Taxation Law | Date: 23 Jul, 2014 | Hits: 0

Engineer Abdul Md. Wadud Vs. State and another, 2014, 43 CLC (AD)

.... in 19 BLC 468 has been affirmed by the above judgment. Judgment Surendra Kumar Sinha J. - In this petition accused petitioner Abdul Wadud, former Managing Director of Rupantorita Prakritik Gas Company Limited seeks leave from a judg-ment of the High Court Division which refused to quash t......se of the peti­tioner. We find no merit in the contention of the learned counsel. The petition is accordingly dis­missed. Ed. This Case is also Reported in: 20 BLC (AD) (2015) 174 ......san Foez Siddique J      AHM Shamsuddin Chowdhury J        Engineer Abdul Md. Wadud .............Petitioner Vs. State and another............................Respondent Judgment June 16, 2014.   ......se of the peti­tioner. We find no merit in the contention of the learned counsel. The petition is accordingly dis­missed. Ed. This Case is also Reported in: 20 BLC (AD) (2015) 174 ..

Category: Criminal Law | Date: 16 Jun, 2014 | Hits: 4

Parul Nath and others Vs. State, 2014, 43 CLC (AD)

....urt Division in Criminal Miscellaneous Case No.4296 of 2006 and by this Court in Criminal Appeal No.43 of 2009 stand Accordingly. Ed. This Case is also Reported in: 20 BLC (AD) (2015) 77. ......urt Division in Criminal Miscellaneous Case No.4296 of 2006 and by this Court in Criminal Appeal No.43 of 2009 stand Accordingly. Ed. This Case is also Reported in: 20 BLC (AD) (2015) 77. ...... (Criminal) Present: Md.Muzammel Hossain CJ Surendra Kumar Sinha J  Md. Abdul Wahhab Miah J AHM Shamsuddin Chowdhury J      Parul Nath and others...............................Petitioners Vs. State ….........................urt Division in Criminal Miscellaneous Case No.4296 of 2006 and by this Court in Criminal Appeal No.43 of 2009 stand Accordingly. Ed. This Case is also Reported in: 20 BLC (AD) (2015) 77. ..

Category: Criminal Law, Property Law | Date: 27 Apr, 2014 | Hits: 8

BOC Bangladesh Ltd Vs. National Board of Revenue and others, 2014, 43 CLC (AD)

....y the High Court Division is set aside. Accordingly, the appeal is allowed without any order as to costs. Ed. This Case is also Reported in: 67 DLR (AD) (2015) 372     ......y the High Court Division is set aside. Accordingly, the appeal is allowed without any order as to costs. Ed. This Case is also Reported in: 67 DLR (AD) (2015) 372     ...... Present: Nazmun Ara Sultana J Syed Mahmud Hossain J Md. Anwarul Haque J BOC Bangladesh Ltd................................Appellant Vs. National Board of Revenue and others..........Respondents Judgment February 19, 2014 Result: The appeal is......y the High Court Division is set aside. Accordingly, the appeal is allowed without any order as to costs. Ed. This Case is also Reported in: 67 DLR (AD) (2015) 372     ..

Category: Fiscal/Taxation Law | Date: 19 Feb, 2014 | Hits: 5

BRAC Bank Ltd Vs. Multimode Ltd, 2013, 42 CLC (HCD)

....e result, this appeal is dismissed. No costs. Connected Civil Rule No. 395(f) of 2012 is accordingly discharged. Ed. This Case is also Reported in: 68 DLR (HCD) (2016) 48   ......e result, this appeal is dismissed. No costs. Connected Civil Rule No. 395(f) of 2012 is accordingly discharged. Ed. This Case is also Reported in: 68 DLR (HCD) (2016) 48   ......ul Islam, 49 DLR (AD) 177 Mozibar Rahman Vs. The Chairman, Dhaka Improvement Trust DIT Building, Dhaka, 41 DLR (AD) 131 D Wren International Ltd. Vs. Engineers India Ltd., AIR 1996 Calcutta 424 Desai and Co. Vs. Hindustan Petroleum Corporation Limited, AIR 1987 (Guj) 19 Jamuna Oil Company Limited Vs......e result, this appeal is dismissed. No costs. Connected Civil Rule No. 395(f) of 2012 is accordingly discharged. Ed. This Case is also Reported in: 68 DLR (HCD) (2016) 48   ..

Category: Contract Law | Date: 12 Dec, 2013 | Hits: 0

Moulana Abdul Hakim (Md.) Vs. Government of Bangladesh and others, 2013, 42 CLC (HCD)

....red to- R. Vs. Panel on Takeovers and Mergers, (1987) QB 815; Zakir Hossain Vs. Bangladesh, 55 DLR 130, Farzana Moazzem Vs. Securities and Exchange Commission, 54 DLR 66; Conferee Ltd. Vs. Titus Gas Transmission and Distribution Co. Ltd., 42 DLR 33; Rv Criminal Injuries Compensation Board, ex p......to- R. Vs. Panel on Takeovers and Mergers, (1987) QB 815; Zakir Hossain Vs. Bangladesh, 55 DLR 130, Farzana Moazzem Vs. Securities and Exchange Commission, 54 DLR 66; Conferee Ltd. Vs. Titus Gas Transmission and Distribution Co. Ltd., 42 DLR 33; Rv Criminal Injuries Compensation Board, ex p Lai......n (Special Original Jurisdiction) Present: Syed Refaat Ahmed J Md. Ashraful Kamal J Moulana Abdul Hakim (Md.)...............Petitioner Vs. Government of Bangladesh and others..............Respondent Judgment October 3, 2013 Result: The Rule is ......anel on Takeovers and Mergers, (1987) QB 815; Zakir Hossain Vs. Bangladesh, 55 DLR 130, Farzana Moazzem Vs. Securities and Exchange Commission, 54 DLR 66; Conferee Ltd. Vs. Titus Gas Transmission and Distribution Co. Ltd., 42 DLR 33; Rv Criminal Injuries Compensation Board, ex p Lain, [1967] 2 All E..

Category: Administrative Law, Constitutional Law | Date: 3 Oct, 2013 | Hits: 2

Bakhrabad Gas System Limited Vs. Al Masud-ar-Noor and others, 2013, 42 CLC (AD)

.... 187. ......appointed after the com­ing into effect or force of the same. With the above observations, the petitions are dismissed. Ed. This Case is also Reported in: 66 DLR (AD) (2014) 187. ......l Hossain CJ Surendra Kumar Sinha J Md. Abdul WahhabMiahJ Hasan Foez Siddique J Bakhrabad Gas System Limited..............................Petitioner Vs. Al Masud-ar-Noor and others.................................Respondents Judgment September 26, 2013. R......appointed after the com­ing into effect or force of the same. With the above observations, the petitions are dismissed. Ed. This Case is also Reported in: 66 DLR (AD) (2014) 187. ..

Category: Employment/Service Law | Date: 26 Sep, 2013 | Hits: 12

ATM Nazimullah Chow¬dhury Vs. State & another, 2013, 42 CLC (HCD)

....eps to secure his arrest. Let the lower Court records along with a copy of this judgment be sent down at once. Ed. This Case is also Reported in: 65 DLR (HCD) (2013) 500.   ......eps to secure his arrest. Let the lower Court records along with a copy of this judgment be sent down at once. Ed. This Case is also Reported in: 65 DLR (HCD) (2013) 500.   ......ppeal is dismissed. Cases Referred to- Abdul Bari Mollah Vs. State, 3 BLC 474; Abul Khair Vs. State, 58 DLR 500; Abul Kalam Azad Vs. State, 48 DLR 294; Moslem Ali Mollah alias Moslem Mollah and others Vs. State, 48 DLR 427 and Mansur Ali Vs. State, 39 DLR 184; Khondker Moshtaque Ahmed Vs. ......eps to secure his arrest. Let the lower Court records along with a copy of this judgment be sent down at once. Ed. This Case is also Reported in: 65 DLR (HCD) (2013) 500.   ..

Category: Criminal Law, Procedural Law | Date: 1 Aug, 2013 | Hits: 5

Maulana Syed Rezaul Haque Chadpuri and others Vs. Bangladesh Jamaat-e-Islami and others [1st Part], 2013, 42 DLR (HCD)

....নোয়ার কবির; ইসলামিক ফাউন্ডেশন কর্তৃক প্রকাশিত, পৃষ্ঠাঃ ৬৮) (..to be continued at CLC ID ( 9365 ) ......নোয়ার কবির; ইসলামিক ফাউন্ডেশন কর্তৃক প্রকাশিত, পৃষ্ঠাঃ ৬৮) (..to be continued at CLC ID ( 9365 ) ......Court High Court Division (Special Original Jurisdiction) Present: M Moazzam Husain J Quazi Reza-ul Hoque J M Enayetur Rahim J Maulana Syed Rezaul Haque Chadpuri and others .......Petitioners Vs. Bangladesh Jamaat-e-Islami and others……&he......নোয়ার কবির; ইসলামিক ফাউন্ডেশন কর্তৃক প্রকাশিত, পৃষ্ঠাঃ ৬৮) (..to be continued at CLC ID ( 9365 ) ..

Category: Constitutional Law | Date: 1 Aug, 2013 | Hits: 11

JIT Knit Composite Ltd Vs. Government of Bangladesh and others, 2013, 42 CLC (HCD)

....pondent Nos.3-7 under section 45 of the Bank Companies Act, 1991 for consideration of the petitioner's application dated 22-7-2012 for extension of Moratorium period for one year from the date of Gas connection along with waiver of all interest as per guidelines of the respondent No.2 the Bangla......in stayed. With this observation and direction the Rule is made absolute. Communicate this order at once. Ed. This Case is also Reported in: 18 BLC (HCD) (2013) 480.   ......he Rule is made absolute. Communicate this order at once. Ed. This Case is also Reported in: 18 BLC (HCD) (2013) 480.   ......in stayed. With this observation and direction the Rule is made absolute. Communicate this order at once. Ed. This Case is also Reported in: 18 BLC (HCD) (2013) 480.   ..

Category: Banking Law, Company Law | Date: 25 Apr, 2013 | Hits: 11

Dhaka City Corporation Vs. Firoza Begum & others, 2013, 42 CLC (AD)

....on are based on proper appreciation of laws and facts. Accordingly, the appeal is dismissed. There is no order as to costs. Ed. This Case is also Reported in: 65 DLR (AD) (2013) 145. ......on are based on proper appreciation of laws and facts. Accordingly, the appeal is dismissed. There is no order as to costs. Ed. This Case is also Reported in: 65 DLR (AD) (2013) 145. ...... The appeal is dismissed. Legitimate expectation The root of the principle of legitimate expectation is constitutional principle of rule of law which requires regularity, predictability and certainty in Government's dealing with the pub­lic…………&helli......on are based on proper appreciation of laws and facts. Accordingly, the appeal is dismissed. There is no order as to costs. Ed. This Case is also Reported in: 65 DLR (AD) (2013) 145. ..

Category: Constitutional Law, Employment/Service Law | Date: 6 Mar, 2013 | Hits: 17

Rear Admiral M. Nurul Islam, NCC, PSC (Retd.) Vs. State, 2013, 42 CLC (HCD)

....are hereby vacated. Send down the lower court’s record with a copy of the judgment and order at once. Siddiqur Rahman Miah J. - I agree. Ed. This Case is also Reported in: ......are hereby vacated. Send down the lower court’s record with a copy of the judgment and order at once. Siddiqur Rahman Miah J. - I agree. Ed. This Case is also Reported in: ......p;………..Opposite party Judgment February 14, 2013. Cases Referred to- Abdul Quader Chowdhury Vs. The State, 28 DLR (AD) (1976) 38; Ali Akkas Vs. Enayet Hossain and others, 17 BLD (AD) (1997) 44; Alauddin and others Vs. The State 4 BLD (HCD) 75. Result: ...... officials, these are:- a. Weapons, Sensors, Combat System, Navigation, Communication & EW Equipment etc. b. General Features, Hull & Engineering, Electrical Powers Generation & Distribution, Auxiliary machinery, NBCD, Fire Main System etc. c. Seamanship Gears, Riggings, D..

Category: Anti-Corruption Laws | Date: 24 Feb, 2013 | Hits: 82

Amir Hossain Sowdagar Vs. Md. Harunur Rashid and others, 2013, 42 CLC (AD)

....ismissed. The appeal is dismissed with the above mod­ification of the judgment, without however, any order as to costs. Ed. This Case is also Reported in: 65 DLR (AD) (2013) 130. ......ismissed. The appeal is dismissed with the above mod­ification of the judgment, without however, any order as to costs. Ed. This Case is also Reported in: 65 DLR (AD) (2013) 130. ...... Md. A Wahhab Miah J Nazmun Ara Sultana J Syed Mahmud Hossain J Md. Imman Ali J Amir Hossain Sowdagar................................Appellant Vs. Md. Harunur Rashid and others......................Respondents Judgment February 20, 2013. Result: ......ismissed. The appeal is dismissed with the above mod­ification of the judgment, without however, any order as to costs. Ed. This Case is also Reported in: 65 DLR (AD) (2013) 130. ..

Category: Contract Law | Date: 20 Feb, 2013 | Hits: 42

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

.... arising out of the assessment order passed by the assessing officer in the lower tier.................(23) Cases Referred to- Mark Builder Limited Vs. Commissioner of Taxes, 53 DLR, 463; Titas Gas (T&D) Limited Vs. The Commissioner of Taxes 53 DLR 209. Lawyers Involved: Tanjib-ul-Al...... 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: ......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

Government of Bangladesh and oth¬ers Vs. Dr. Md. Nazrul Islam Bhuiyan and others, 2012, 41 CLC (AD)

....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.     ......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.     ......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)

....we find no other alternative but to dis­miss the appeals. Accordingly, the appeals are dismissed; no order as to costs. Ed. This Case is also Reported in: 65 DLR (AD) (2013) 152. ......we find no other alternative but to dis­miss the appeals. Accordingly, the appeals are dismissed; no order as to costs. Ed. This Case is also Reported in: 65 DLR (AD) (2013) 152. ......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.....................we find no other alternative but to dis­miss the appeals. Accordingly, the appeals are dismissed; no order as to costs. Ed. This Case is also Reported in: 65 DLR (AD) (2013) 152. ..

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

Shamsul Kabir Humayun Reza Vs. Anwarul Hasan and Others, 2012, 41 CLC (AD)

....etter for the inhabitants of Dhaka City." We find no merits in the petitions. Accordingly, the petitions are dismissed. Ed. This Case is also Reported in: 66 DLR (AD) (2014) 37. ......etter for the inhabitants of Dhaka City." We find no merits in the petitions. Accordingly, the petitions are dismissed. Ed. This Case is also Reported in: 66 DLR (AD) (2014) 37. ...... Miah J Nazmun Ara Sultana J Syed Mahmud Hossain J Md. Imman Ali J Shamsul Kabir Humayun Reza………………Petitioner Vs. Anwarul Hasan and Others……………………Respondents (In Civil Peti......etter for the inhabitants of Dhaka City." We find no merits in the petitions. Accordingly, the petitions are dismissed. Ed. This Case is also Reported in: 66 DLR (AD) (2014) 37. ..

Category: Evidence Law, Property Law | Date: 12 Nov, 2012 | Hits: 37