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Singer Bangladesh Ltd Vs. National Board of Bangladesh, 2014, 43 CLC (HCD)
....copy of this judgment be sent to the office of the Comptroller and Auditor General for future reference and guidance. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 73 ......copy of this judgment be sent to the office of the Comptroller and Auditor General for future reference and guidance. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 73 ......section 5 of the Act it has been stated that: "(1) Notwithstanding anything contained in any other law for the time being in force [or in any memorandum or articles of association or in any deed], the Auditor General may audit the accounts of any statutory public authority [public enterpri..Category: Constitutional Law, Fiscal/Taxation Law | Date: 15 Dec, 2014 | Hits: 5
....oth on facts and law, upon evidences adduced by the parties.
Send down the copy of the judgment to the court below at once.
Ed.
This Case is also Reported in: 67 DLR (HCD) (2015) 218
......rtgaged property which is the condition precedent to take subsequent actions. ...... (30)
Absence of bank's legal power to sell the mortgaged property all the actions relating to sale of the same shall become void and will have no legal effect. Every action in the absence of suc......tgaged the (Ka) scheduled property owned by him "comprising of 0.31 decimals of land and structures constructed thereon situated in Chandpur district by executing and registering a mortgage deed being No. 4923 on 7-10-2003 in favour of the bank. On the same day the plaintiff also executed ..
Category: Constitutional Law, Contract Law | Date: 11 Dec, 2014 | Hits: 8
Ferdous Ara Zainul Vs. Mahmuda Khatun and others, 2014, 43 CLC (HCD)
....the date of receipt of this order, without allowing any application for adjournment if filed by any of the parties to the suit. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 149. ......to the agreement sealed between defendant Nos.1-4 (sellers) and the petitioner and the former plaintiff No. 1 (buyers) and, therefore, he together with the petitioner, as the parties to the said sale agreement instituted, initially, Title Suit No. 46 of 2006 for getting the land registered in t......the date of receipt of this order, without allowing any application for adjournment if filed by any of the parties to the suit. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 149. ..Category: Civil Law, Procedural Law | Date: 11 Dec, 2014 | Hits: 19
Sonali Bank Limited Vs. UT Garments Limited and others, 2014, 43 CLC (HCD)
....Artha Rin Adalat shall follow and apply the Code as a Civil Court in exercising its jurisdiction, powers and functions while adjudicating any dispute between the parties before it including execution of its decree insofar as it is not inconsistent with the provisions of section 6(Ka) or an...... In the result, the rule is discharged without any order as to costs. Communicate this order at once. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 265. ...... In the result, the rule is discharged without any order as to costs. Communicate this order at once. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 265. ..Category: Banking Law | Date: 4 Dec, 2014 | Hits: 4
.... 2(two) weeks thereafter, true copy of the affidavit of compliance shall be submitted to the jail authority. In default he shall suffer civil imprisonment for further period of 1(one) month.
The execution of the sentence will be processed through the learned Registrar of this Court and, for tha......her signed copy of the order of committal be kept with record, for ready reference, if so required.
Ed.
This Case is also Reported in: 67 DLR (HCD) (2015) 225
...... submits that the contemners even do not justify their conduct on any excuse whatever, that they have full respect to the Court and they will never repeat such conduct in future. He also adds that, indeed, the contemners No.1 and 2 were misguided by a letter No. IFCB/STOCK/CREDIT/2013/1888, dated 16..
Category: Constitutional Law, Contempt of Court Law | Date: 4 Dec, 2014 | Hits: 10
.... Court of Bangladesh, is directed to take necessary steps under section 161(2) of the Income Tax Ordinance, 1984.
Md. Habibul Gani, J: I agree.
This Case is also Reported in:
...... grounds against disallowances from expenses claimed by the assessee. The Tribunal, however, did not accept the ground on addition of trading account by applying a flat rate of gross profit at 15% on sale and upheld the same. The Tribunal further refused to accept the disallowances of Tk. 2,05,40,00...... Court of Bangladesh, is directed to take necessary steps under section 161(2) of the Income Tax Ordinance, 1984.
Md. Habibul Gani, J: I agree.
This Case is also Reported in:
..
Category: Fiscal/Taxation Law | Date: 30 Nov, 2014 | Hits: 1
Youngone (CEPZ) Limited Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....me Court of Bangladesh, is directed to take necessary steps under section 161(2) of the Income Tax Ordinance, 1984. Md. Habibul Gani J: I agree. This Case is also Reported in: ...... grounds against disallowances from expenses claimed by the assessee. The Tribunal, however, did not accept the ground on addition of trading account by applying a flat rate of gross profit at 15% on sale and upheld the same. The Tribunal further refused to accept the disallowances of Tk. 2, 05, 40,......me Court of Bangladesh, is directed to take necessary steps under section 161(2) of the Income Tax Ordinance, 1984. Md. Habibul Gani J: I agree. This Case is also Reported in: ..Category: Fiscal/Taxation Law | Date: 30 Nov, 2014 | Hits: 17
Molina Rani and others Vs. Gopal Goyala and another, 2014, 43 CLC (AD)
....shy;ing on behalf of respondent No.1 made submission in support of the impugned judgment and order of the High Court Division. He further submitted that when the defendant No.1 admitted the execution of the bainanama, which was produced and marked as exhibit 1, and also admitted the entry ......ka 3,000 on 23-1-1989, Taka 5,000 on 4-4-1991 and Taka 5,000 on 10-6-1991 by acknowledging the same on the back page of the bainanama. She repeatedly requested the defendant No. 1 to execute the sale deed accepting the remaining consideration money, but the defendant made pretext. Lastly, on 27......000 on 23-1-1989, Taka 5,000 on 4-4-1991 and Taka 5,000 on 10-6-1991 by acknowledging the same on the back page of the bainanama. She repeatedly requested the defendant No. 1 to execute the sale deed accepting the remaining consideration money, but the defendant made pretext. Lastly, on 27th Ju..Category: Civil Law, Evidence Law | Date: 20 Nov, 2014 | Hits: 6
Ruhul Amin (Md.) and oth¬ers Vs. Mustafizur Rahman and others, 2014, 43 CLC (HCD)
....ule stands vacated. Communicate the judgment and order immediately and send back the lower Court's record at once. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 259 ......ule stands vacated. Communicate the judgment and order immediately and send back the lower Court's record at once. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 259 ......arned Assistant Judge, Chatkhil, Noakhali against the present petitioners and opposite parties No. 3-40 impleading them as defendants praying for declaration of title and further declaration that the deed of exchange Nos. 22 and 23 dated 2-1-1971 are forged, fraudulent, collusive and not acted upon ..Category: Civil Law, Property Law | Date: 16 Nov, 2014 | Hits: 10
....le No. 162(ref:)/2012 are disposed off accordingly.
However, there shall be no order as to cost.
Md. Emdadul Haque Azad J: I agree.
Ed.
This Case is also Reported in:
...... in favour of assessee.
Questions formulated for determination:
(i) In the circumstances and on the facts whether the Taxes Appellate Tribunal was justified maintaining estimation of sales discarding trading version of the company as audited in accordance with law and ignoring state......le No. 162(ref:)/2012 are disposed off accordingly.
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: 29 Oct, 2014 | Hits: 1
....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:
......ent, Loans obtained from the government, grants made by the local authorities, Loan raised by the authority from inside Bangladesh, foreign aid and loans obtained with the approval of the government, sale proceed of bonds issued by the authority and all other sum received by the authority etc. There......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: 23 Oct, 2014 | Hits: 1
State Vs. Md. Lutfur Rahman and others, 2014, 43 CLC (AD)
....ars imposed on the accused-respondents by the trial Court be reduced to the period they have already undergone. Ed. This Case is also Reported in: 20 BLC (AD) (2015) 150. ......ving as postal operators and in-charge of motor vehicle branch for renewal of motor vehicle licence at General Post Office, Dinajpur from 1-3-1987 to 21-54987 they misappropriated Taka 70,037.75 from sale proceeds of motor vehicle stamps collected for renewal of licences. That these accused per......ars imposed on the accused-respondents by the trial Court be reduced to the period they have already undergone. Ed. This Case is also Reported in: 20 BLC (AD) (2015) 150. ..Category: Criminal Law | Date: 14 Oct, 2014 | Hits: 2
Shawkat Hossain (Md.) and another Vs. Golam Mohammad and another, 2014, 43 CLC (HCD)
.... (HBFC), found that the signature appearing in the alleged bainapatra was of the defendant No.1. The trial Court opined also that the P.W. 2 an attesting witness of the alleged bainapatra, proved the execution of the said bainapatra by the defendant No.1. 5. Being aggrieved by the judgment and ......se, in short, was that the defendant No. 1 being owner and in possession of the suit property as described in schedule to the plaint, entered into a contract with the plaintiff on 20-11-1986 for sale of the same at a consideration of Taka 50,000 and on receipt Taka 45,000 out of that stipulated......000 and on receipt Taka 45,000 out of that stipulated consideration as earnest money executed a bainapatra in favour of the plaintiff on the stipulations that he would execute and register the kabala deed in respect of the suit property in favour of the plaintiff within 120 days on receiving the bal..Category: Evidence Law, Property Law | Date: 20 Sep, 2014 | Hits: 10
Fidelity Assets and Securities Co. Ltd. Vs. Commissioner of Taxes, 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: ......the learned Member of the Taxes Appellate Tribunal in ITA No. 2753 of 2007-2008 heard along with ITA No. 2754 of 2008-2009 in the following language; “The learned A.R. claimed that gain on sale of share is exempted from tax as per provision of section 32(7) of the IT Ordinance, but the DC......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
Onil Kuar Podder and others Vs. Mostafa Unuch, 2014, 43 CLC (HCD)
....aside. Pre-emption Title Suit No. 47 of 2007 is dismissed. Send down the lower court records at once. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 302 ......law has come into operation giving right to all to pre-empt the land if law applies……....... (30) The right of pre-emption comes into existence after a valid, complete and bonafide sale, i.e. after the title has passed to the purchaser, and cannot be exercised in the case of any o......eon, living there with family and became co-sharer of the land. Defendant Nos. 4-5 transferred 0.0825 acres of land along with dwelling house upon the land to defendant Nos.1-3, who are strangers, by deed dated 28-8-2004 at a consideration of Tk. 12, 00,000 behind the back of the plaintiff. He has g..Category: Property Law | Date: 15 Sep, 2014 | Hits: 8
....
The writ petitioners, Mosammat Sharifun Nesa and others, filed the aforesaid writ petition seeking release/derequisition of 0.29 acre of land of Dhanmondi Mouza acquired in LA Case No.122/60-61 for execution of certain project undertaken by the Government.
3. It appears that the land sou......sentatives, as the case may be, within 6(six) months from the date of receipt of a copy of the judgment.
Ed.
This Case is also Reported in: 66 DLR (AD) (2014) 274.
......sentatives, as the case may be, within 6(six) months from the date of receipt of a copy of the judgment.
Ed.
This Case is also Reported in: 66 DLR (AD) (2014) 274.
..
Category: Property Law | Date: 9 Sep, 2014 | Hits: 21
.... Rule No.364(R) of 2007 (Violation) is disposed of.
Send down the lower court records. Communicate this order at once.
Ed.
This Case is also Reported in: 67 DLR (HCD) (2015) 42.
...... Rule No.364(R) of 2007 (Violation) is disposed of.
Send down the lower court records. Communicate this order at once.
Ed.
This Case is also Reported in: 67 DLR (HCD) (2015) 42.
......se No.2/1920-21, for constructing infrastructure of District Headquarters, Noakhali acquired the land, took possession of acquired land excepting the land of Fazil Mia as there was no registered deed of gift and there was homestead. Later on, Government did not evict the plaintiff from the..
Category: Limitation Law, Property Law | Date: 4 Sep, 2014 | Hits: 6
Subarna Garments Limited Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....here any payment is to be made, whether in full or in part, or by way of advance, on account of indenting commission [or travel agency commission] or shipping agency commission or supply of goods or [execution of contract or sub-contract] [or for services rendered], to any such person or class of pe......answered 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: ......answered 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: 3 Sep, 2014 | Hits: 1
Peoples Insurance Company Limited Vs. Commissioner of Taxes, 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: ......affidavit-in-opposition wherein it has been categorically asserted that the DCT concern upon finding the excess perquisite, excess management of expenses, excess depreciation and less income from the sale of shares as appears in the audit report and also from the account submitted by the Assessee-ap......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: 24 Jul, 2014 | Hits: 0
Haji Mohammad Ali vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....e answered in negative and in favour of the Assessee-applicant. However, there shall be no order as costs. Md. Emdadul Haque Azad J: I agree. Ed. This Case is also Reported in: ...... 4. It has been asserted in both the aforesaid Income Tax Reference Applications that the Assessee-applicant Haji Mohammad Ali is a businessman dealing with the trading of Oil and Sugar in the whole sale market having Proprietorship Firm named, M/S. Shahnewaz Enterprise. The Assessee-applicant deri......e answered in negative and in favour of the Assessee-applicant. However, there shall be no order as costs. Md. Emdadul Haque Azad J: I agree. Ed. This Case is also Reported in: ..Category: Fiscal/Taxation Law | Date: 24 Jul, 2014 | Hits: 0
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