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Lutfor Rahman Mollah (Md.) and another Vs. M Safiul-Alam, 2015, 44 CLC (HCD)

....se is also Reported in: 67 DLR (HCD) (2015) 317. ......earned Assistant judge, 2 Court, Dhaka in Title Suit No. 488 of 2010 rejecting the plaint should not be set-aside and/or such other or further order or orders passed as to this Court may seem fit and proper. 2. The relevant facts briefly are that the petitioners as plaintiffs brought the afores..

Category: Civil Law, Procedural Law | Date: 13 Apr, 2015 | Hits: 10

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

.... 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 ......re-'A' to the writ petition) should not be declared to be without lawful authority and of no legal effect and/or such other or further order or orders passed as to this Court may seem fit and proper. 2. The case of the petitioner, as set out in the writ petition, in short, is as follows..

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

Mosharaf Hossain (Md.) Vs. Bangladesh and others, 2015, 44 CLC (HCD)

....ision (Special Original Jurisdiction) Present: Sheikh Hassan Arif J Mustafa Zaman Islam J Mosharaf Hossain (Md.)..........................Petitioner Vs. Bangladesh and others...... …………………..Respondents Judgment......ion 6(kha) are such that they can be followed even not with­standing whatever contained in the entire sec­tion 33. This means, once the right to enjoy­ment and possession of the mortgaged proper­ty is conferred on the decree holder, it will be at liberty to even immediately apply for..

Category: Administrative Law, Others | Date: 17 Feb, 2015 | Hits: 4

Ali Haider Chowdhury Vs. State, represented by the DC, Dhaka and another, 2015, 44 CLC (AD)

....na J Syed Mahmud Hossain J Ali Haider Chowdhury…………………………. Petitioner Vs. State, represented by the DC, Dhaka and another………….Respondents Judgment February 11, 2015. R...... charge-sheet. Since the petitioner was engaged in the said transaction and was also a beneficiary of it, a prima facie case of abetment regarding manipulation of the tender for sale of the abandoned property had been disclosed against him in the materials collected by the prosecution. By takin..

Category: Criminal Law | Date: 11 Feb, 2015 | Hits: 16

Sohan Kumar Agarwala Vs. Assistant Registrar, Department of Patents Designs and Trade Marks and another, 2015, 44 CLC (AD)

....Md. Imman Ali J    AHM Shamsuddin Chowdhury J Sohan Kumar Agarwala....................Petitioner   Vs. Assistant Registrar, Department of Patents Designs and Trade Marks and another................Respondents Judgment   February......itional grounds to the effect that the deed of assignment dated 30-12-2003 by which respondent No.2 allegedly acquired the trade mark from its original owner-Raj Kumar Agarwala, had not been drawn on properly stamped papers and was not attested by any witness as well. Therefore, the deed of assignme..

Category: Intellectual Property Law | Date: 9 Feb, 2015 | Hits: 20

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

....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......1. Whether, in the facts and on the circumstances of the case, the Tribunal under 159(2)/29(1) was justified in maintaining disallowances, save and except statutory ones, where books of accounts were properly maintained under mercantile system pursuant to section 35(2) and the accounts were audited ..

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

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

....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......o the wife orally, which has been accepted by the wife and declared in her income tax return along with submission of an affidavit declaring the gift sworn in by the husband. This affidavit being the proper and lawful document has to be taken into consideration and no other document is required to p..

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

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)

....e is also Reported in: ......the same was required to be considered by the Taxes Appellate Tribunal, but the Taxes Appellate Tribunal in a mechanical way simply endorsed the view of the First Appellate Authority, which not being proper adjudication of the issue, cannot be endorsed by this court......... (14 & 15) Lawye..

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

Astech Limited, represented by its Managing Director Mr. Ali Ahmed, 175, Jubilee Road (1st floor), Chittagong, Bangladesh Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)

....……....................................Respondent Judgment December 15, 2014 Result: The questions formulated for determination are answered in the negative and in favour of assessee. Questions formulated for determination: 1. Whether, in the fac......mited, (c) Mobil Jamuna Lubricants Limited, (d) Rakit and Kolman Bangladesh Limited and (e) Fuchs (Bangladesh) Limited and sales were confirmed by their certificates. The Assessee-applicant maintains proper books of account, including cash book, ledger book, production register, stock register etc.,..

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

Singer Bangladesh Ltd Vs. National Board of Bangladesh, 2014, 43 CLC (HCD)

....5) 73   ......venue Audit Directorate. 7. Since we have already decided the first and second category, we think it would be easier to appreciate the issue involved in third category of writ petitions. For the proper analysis let us first reproduce the impugned order from one of the petitions. In Writ Petitio..

Category: Constitutional Law, Fiscal/Taxation Law | Date: 15 Dec, 2014 | Hits: 5

A Hakim Gazi and others Vs. Md. Nasiruddin, Assistant Vice President/Manager and others, 2014, 43 CLC (HCD)

.... is also Reported in: 67 DLR (HCD) (2015) 218 ......osed of. Civil Rule No. 647(FM) of 2012 is accordingly disposed of. Bank’s Legal Power to Deal with Mortgaged Property— Bank must have the legal power to sell the mortgaged property which is the condition precedent to take subsequent actions. ...... (30)   A..

Category: Constitutional Law, Contract Law | Date: 11 Dec, 2014 | Hits: 8

Ferdous Ara Zainul Vs. Mahmuda Khatun and others, 2014, 43 CLC (HCD)

....bsp;                  Ferdous Ara Zainul.............................Petitioner Vs. Mahmuda Khatun and others..............Opposite Parties Judgment December 11, 2014. Result: The......of party under Order I, rule 10(2) read with sec­tion 151 of the Code of Civil Procedure shall not be set-aside and/or pass such other or further order or orders as to this Court may seem fit and proper. 2. Since the instant revisional application has arisen out of an interlocutory order, w..

Category: Civil Law, Procedural Law | Date: 11 Dec, 2014 | Hits: 19

Mostafa Kamal Sazu and oth¬ers Vs. Secretary, Ministry of Finance, Bangladesh Secretariat, and others, 2014, 43 CLC (HCD)

....7 DLR (HCD) (2015) 251 ...... be held as illegal and declared as having been so done or taken without lawful authority and is of no legal effect and/or pass such other or further order or orders as to this Court may seem fit and proper. 2. Facts leading to issuance of this Rule Nisi may be, briefly, stated as follows: ..

Category: Constitutional Law, Fiscal/Taxation Law | Date: 8 Dec, 2014 | Hits: 3

Sonali Bank Limited Vs. UT Garments Limited and others, 2014, 43 CLC (HCD)

.... (Civil Revisional Jurisdiction) Present: Sharif Uddin Chaklader J Ashish Ranjan Das J Sonali Bank Limited...................Plaintiff-Petitioner Vs. UT Garments Limited and others......Defendant-Opposite-Parties Judgment December 4, 2014.  Result: ......eted by majority view as:- "The learned Additional Attorney-General appearing for the appellants in C. A. No. 31 of 1991., now makes a radical depar­ture from the stand so far taken the property in question answers the second inclusive def­inition of abandoned property in Article 2..

Category: Banking Law | Date: 4 Dec, 2014 | Hits: 4

Oxinel Services Pte. Ltd Vs. SOM Kalimullah, MD, Bangla¬desh Telecommunication Com¬pany Limited (BTCL) and others, 2014, 43 CLC (HCD)

.... Md. Rezaul Hasan J Oxinel Services Pte. Ltd……………...Petitioner Vs. SOM Kalimullah, MD, Bangla­desh Telecommunication Com­pany Limited (BTCL) and others..............Respondents Judgment December 4, 2014. Result: The Rule ...... as to why they should not be convicted for committing contempt of court and be sen­tenced to suffer imprisonment and be fined for such term and/or for such amount, as this court may deem fit and proper. The contemners are directed to appear before this court, in person, to answer the Rule ..

Category: Constitutional Law, Contempt of Court Law | Date: 4 Dec, 2014 | Hits: 10

A Kader Zilani (Md.) Vs. State and another, 2014, 43 CLC (HCD)

.... ...... December 3, 2014. Result: The appeal is allowed. Intention to Misappropriate to be made known when Misappropriation by a Public Servant— Mere failure to return back any property from the legal custody of a public servant is not misappropriation unless and until it reve..

Category: Anti-Corruption Laws | Date: 3 Dec, 2014 | Hits: 11

Shariful Alam (Babu) (Md.) Vs. State and another, 2014, 43 CLC (HCD)

....t Division (Criminal Revisional Jurisdiction) Present: ANM Bashir Ullah J Shariful Alam (Babu) (Md.)…………….Accused-Petitioner Vs. State and another………….........Opposite Parties Judgment December 2, ......khs) only which was modified to be as Tk. 35,00,000 (Taka Thirty Five Lakhs) only on appeal should not be set-aside and/or pass such other or further order or orders as to this Court may seem fit and proper. 2. The facts leading to the issuance of the Rule, in short, is that the present opposit..

Category: Criminal Law | Date: 2 Dec, 2014 | Hits: 9

Youngone (CEPZ) Limited, Plot No.11-16, Sector-2, Export Processing Zone, Chittagong Vs. The Commissioner of Taxes, Taxes Zone-2 CGA Building, Chittagong, 2014, 43 CLC (HCD)

....……………….Respondent Judgment November 30, 2014 Result: The questions formulated for determination are answered in the affirmative and in favour of revenue department. Questions formulated for determination: (1) Whether ......ny finding to the effect that no method of accounting has been regularly employed, or the method is such that in the opinion of the Deputy Commissioner of Taxes, the income of the applicant cannot be properly deduced therefrom or that the applicant-company has not complied with the requirements of s..

Category: Fiscal/Taxation Law | Date: 30 Nov, 2014 | Hits: 1

Youngone (CEPZ) Limited Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)

.... 2. The assessee-applicant Youngone (CEPZ) Limited (shortly, the assessee) is a fully owned foreign company incorporated as a private limited company under the Companies Act, 1913 having its factory and registered office at Plot No.11-16, Sector-2 of the Export Processing Zone, Chittagong. The asse......ny finding to the effect that no method of accounting has been regularly employed, or the method is such that in the opinion of the Deputy Commissioner of Taxes, the income of the applicant cannot be properly deduced therefrom or that the applicant-company has not complied with the requirements of s..

Category: Fiscal/Taxation Law | Date: 30 Nov, 2014 | Hits: 17

A.K.M. Fazlul Haque and Others Vs. Privatization Commission and Others, 2014, 43 CLC (HCD)

....5) 17   ......Employees) Service Regulations, 2002 should not be declared to be without lawful authority and of no legal effect and/or such other or further order or orders passed as to this Court may seem fit and proper. 2. The case of the petitioners, as set out in the writ petition, in short, is as follow..

Category: Employment/Service Law | Date: 20 Nov, 2014 | Hits: 0