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Muhammad Kamaruzzaman Vs. The Government of Bangladesh, 2015, 44 CLC (AD)
....on Human Rights, a subsidiary body ofthe UN Economic and Social Council (ECOSOC), replaced by theHuman Rights council in 2006, interpreted most serious crimes as notincluding non-violent acts such as financial crimes, religious practiceor expression of conscience and sexual relations between consent......ned during the original or appellate hearing, can have effect on review hearing. In the case 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 an......; The Government of Bangladesh represented by the Chief Prosecutor, International Crimes Tribunal, Dhaka…………………&he......, 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: ..Category: Criminal Law, International Crimes Tribunal Law | Date: 5 Apr, 2015 | Hits: 60
.... Act.
13. From the impugned orders i.e. the demand-cum-show cause notices (Annexure-C to the respective writ petitions), it transpires that the goods were imported under bonded facilities in the financial years 2008-2009 and 2009-2010 respectively. Although the bonded period was over, the petit......visions of sections 13(1), 86 and 98 of the Act that respondent No.1 has no authority under the Act to extend the bonding period and, as such, it is absolutely misconceived; that respondent No.1 is empowered to realize the unpaid custom duties and taxes, as the petitioner failed to export the goods ......
(Special Original Jurisdiction)
Present:
Zinat Ara J
JN Deb Choudhury J
Ananda Shipyard & Slipways Limited.....................Petitioner
Vs.
Commissioner Customs Bond Commissionerate, Dhaka…………….Respondents
Judgment
......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
..
Category: Fiscal/Taxation Law | Date: 2 Apr, 2015 | Hits: 0
Asek Elahi Vs. Jalal Ahmedand others, 2012, 41 CLC (AD)
....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. ......sfer not of ownership but of possession without liability to forfeiture. Then the stage is the 'hypotheca', a form of pledge without delivery of possession under which the creditor acquired a power. But this was not a convenient form of mortgage, because, if the lender sold away the property......: The appeal is dismissed. Sections 95 and 95A are special laws promulgated for the protection of poor tenants, maliks or raiyats from the clutches of the moneyed men or ex-landlords for restoration of mortgaged property in a summary manner without the intervention of the Court and payment......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
....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
...... visa has no entitlement to one, but once he has the necessary documents, he does have the type of entitlement that should now be protected by due process, and the Government should not have the power to exclude him summarily.
14. In the case of Chingleput Bottlers Vs. Majestic Bottlers re......nt
March 2, 2015.
Result:
The Rule is made absolute.
In the absence of any substantial and concrete materials on record it is difficult for a man of ordinary prudence to place his reliance, in this case on annexure-'3' so far as it relates to the petitioner. ......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
..
Category: Constitutional Law | Date: 2 Mar, 2015 | Hits: 23
Ramjan Ali Tarafder (Md.) Vs. Bangladesh and others, 2015, 44 CLC (HCD)
....t the petitioner. In the result, the Rule is discharged without any order as to cost. Communicate this order at once. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 245. ......t the petitioner. In the result, the Rule is discharged without any order as to cost. Communicate this order at once. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 245. ......Ain (VIII of 2003); Sections 12 & 33(2) The compliance of provision of section 33(2) of Ain for the purpose of section 12 of the Ain even when read with subsection 4, is not at all mandatory rather it is directory— Before institution of any suit against any borrower the......t the petitioner. In the result, the Rule is discharged without any order as to cost. Communicate this order at once. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 245. ..Category: Banking Law | Date: 22 Feb, 2015 | Hits: 7
Ali Haider Chowdhury Vs. State, represented by the DC, Dhaka and another, 2015, 44 CLC (AD)
.... proper appreciation of law and fact do not call for interference. Accordingly, this criminal petition is dismissed. Ed. This Case is also Reported in: 20 BLC (AD) (2015) 147. ...... proper appreciation of law and fact do not call for interference. Accordingly, this criminal petition is dismissed. Ed. This Case is also Reported in: 20 BLC (AD) (2015) 147. ......tment regarding manipulation of the tender for sale of the abandoned property had been disclosed against him in the materials collected by the prosecution. By taking evidence the trial Court has to resolve disputed questions of fact whether petitioner had any role in the illegal trans...... proper appreciation of law and fact do not call for interference. Accordingly, this criminal petition is dismissed. Ed. This Case is also Reported in: 20 BLC (AD) (2015) 147. ..Category: Criminal Law | Date: 11 Feb, 2015 | Hits: 16
Shamvunath Karmaker and another Vs. State and another, 2015, 44 CLC (HCD)
....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 ...... the case of catching a person or persons red-handed on the charges of any schedule offence mentioned in the Durnity Daman Commission Act, 2004 must be conducted by the authorized persons under the empowered commission but no other law enforcing agencies can exercise such power in filing a trap......if the Commission has not been informed or assistance of Commissioner is not sought by any person for the scheduled offences committed by any government official, therefore, the law as its stand today is that if any offence to be trapped by any individual person or any law enforcing agency shou......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 ..Category: Anti-Corruption Laws, Procedural Law | Date: 10 Feb, 2015 | Hits: 4
....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:
......for the assessment year 2005-2006 under TIN. 269-200-0755/Co.-9 disclosing a loss of Tk. 1,05,63,870.00. But the DCT concern disbelieved the genuinity of different claimed expenditure and invoked its power available under the provision of section 35(4) of the Income Tax Ordinance 1984 and estimated ......s Appellate Tribunal, being the highest appellate authority in the Taxes department, the Assessee-applicant has preferred the appeal before the first appellate authority against his grievance as to enhancement of his loss to a huge amount of income, which having prejudiced the Assessee-app......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:
..
Category: Fiscal/Taxation Law | Date: 14 Jan, 2015 | Hits: 1
....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:
......)
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 the power available to him under the provision of section 35(4) of the Income Tax Ordinance, 1984. In th......e Court
High Court Division
(Special Original Jurisdiction)
Present:
AFM Abdur Rahman J
Md. Emdadul Haque Azad J
Getco Trading Limited, Represented by its Managing Director Mr. K.M. Khaled, 26, Shyamoli, Mirpur Road, Dhaka, Bangladesh…………&he......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:
..
Category: Fiscal/Taxation Law | Date: 12 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: ......scope and field of the general exemption under the main provision of the law, but this restriction having been imposed by conscious act on the part f the law-makers it is not within the Court’s power to dilate the restriction by liberal interpretation ignoring the language of the statute. Subs......s of the Applicant’s income over expenditure which was neither used for charitable purposes during the year not set apart and project money lent out and taken back along with interest amounting to Tk. 67, 75, 20,570.00 were not used for charitable purposes and as such were liable to tax. ......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
....t-in-opposition, wherein it has been claimed that the Taxes Appellate Tribunal was legally justified in law in upholding the order of the DCT concern and the CT(Appeal) regarding the disallowances of financial expenses of Tk. 5,61,17,329.00, because, of the fact that the Assessee-applicant company f......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:
......
(Special Original Jurisdiction)
Present:
AFM Abdur Rahman J
Md. Emdadul Haque Azad J
International Leasing and Financial Services Limited, represented by its Managing Director, Mr. Mustafizur Rahman of 5 Rajuk Avenue, Dhaka-1000…………….Ass......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: 15 Dec, 2014 | Hits: 1
....ed in negative and in favour of the Assessee-applicant.
However, there shall be no order as to costs.
Md. Emdadul Haque Azad J: I agree.
Ed.
This Case is also Reported in:
......he other hand the learned Assistant Attorney General Mr. Saikat Basu, appearing on behalf of the Taxes Department, strenuously argued that the DCT concern has shown its reason as to invocation of its power under the provision of section 35(4) of the Income Tax Ordinance 1984, since the Assessee-appl......
Supreme Court
High Court Division
(Special Original Jurisdiction)
Present:
AFM Abdur Rahman J
Md. Emdadul Haque Azad J
Astech Limited, represented by its Managing Director Mr. Ali Ahmed, 175, Jubilee Road (1st floor), Chittagong, Bangladesh………&hel......ed in negative and in favour of the Assessee-applicant.
However, there shall be no order as to costs.
Md. Emdadul Haque Azad J: I agree.
Ed.
This Case is also Reported in:
..
Category: Fiscal/Taxation Law | Date: 15 Dec, 2014 | Hits: 1
Singer Bangladesh Ltd Vs. National Board of Bangladesh, 2014, 43 CLC (HCD)
....s the useful job of preventing waste of public fund. He can disallow any expenditure which is in violation of the Constitution and the laws and thereby he upholds the Constitution and the laws in the financial sector of the administration." 23. The identical Article like that of Article 12...... administration." 23. The identical Article like that of Article 128 of ours is Article 149 of the Indian Constitution Article 149 of Indian Constitution enumerates the duties and powers of the Comptroller and Auditor-General. It says:- "The Comptroller and Auditor-Gene......lt: All the Rules are made absolute. Value Added Tax Act (XXII of 1991); Sections 26(Ka), 35 and 36 The Value Added Tax Act, 1991 is a self-contained Act where provisions are made to accumulate VAT together with the provisions of assessment and others. ...... (27) Constituti......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 ..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
......Miscellaneous Appeal is disposed 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. ........ndents
Judgment
December 11, 2014.
Result:
First Miscellaneous Appeal is disposed 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 pro......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
..
Category: Constitutional Law, Contract Law | Date: 11 Dec, 2014 | Hits: 8
....s from the date of receipt of this judgment.
Let a copy of this judgment be forwarded to the concerned respondents at once.
Ed.
This Case is also Reported in: 67 DLR (HCD) (2015) 251
......matter, the petitioners could not attain enough experience by providing quality service in the Customs House, Chittagong. He then submits that the Respondent-Licensing authority by invoking power under Rule 12 of the Customs Agents (Licensing) Rules, 2009 issued an administrative order on ...... way is, of course, unreasonable, arbitrary, unfair and unlawful, which is interfereable by this Court invoking its jurisdiction under Article 102 of the Constitution….. (18)
Customs Agents (Licensing) Rules, 2009; Rules 5 and 6
Once the petitioners obtain C & F l......s from the date of receipt of this judgment.
Let a copy of this judgment be forwarded to the concerned respondents at once.
Ed.
This Case is also Reported in: 67 DLR (HCD) (2015) 251
..
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)
....ুদ্ধে উহা প্রয়োগ বা জারী করিতে পারিবেন৷” 6. If we read this section in its true perspective then a suit filed by any financial institute can implead only 3 categories of person, i.e. principal debtor, third party mort......e of Civil Procedure and it is settled executing court cannot go beyond the decree.... (18) 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 exe......ith Order XXI and the rules made thereunder except the rules 3, 5, 6, 7, 8 and 9. Application of section 56 of the Code, has not been excluded by section 6(Ka)…… (20) Case Referred to- Kandaswami Filial Vs. Kannappa Chetty, AIR 1952 Mad 186 (FB); Secretary Vs. Dhaka Steel Wor...... 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
....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
......s 39(2) and 108 of the Constitution, submits that the provisions of these Articles, considered together and with reference to the scheme of the Constitution, make it abundantly clear that the peoples power to punish the contemner has been invested in the apex Court to be exercised by the honourable ......pt with record, for ready reference, if so required.
Ed.
This Case is also Reported in: 67 DLR (HCD) (2015) 225
......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
..
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)
....ommit such Criminal Breach of trust in respect of the property which was held within his domain rather it shows his bonafide intention to help one of the customers of the Bank in tiding over his financial difficulties." 48. From the materials on record, I find that though admittedly t......investigating the case filed under the provision of Durniti Daman Commission Ain, there is a time limit. The learned Advocate categorically submits that Rule 10 of the Durniti Daman Bidhimala, 2007 empowers an Investigating Officer to conclude the investigation within highest 60 days but this c...... Vs. State and another ……………………..Respondents Judgment December 3, 2014. Result: The appeal is allowed. Intention to Misappropriate to be made known when Misappropriation by a Public Servant— Mere failur......ment and order along with the lower Court's record be sent to the concerned Court for information and necessary action. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 130 ..Category: Anti-Corruption Laws | Date: 3 Dec, 2014 | Hits: 11
....rences arising on the settlement of monetary items or on translating monetary items at rates different from those at which they were translated on initial recognition during the period or in previous financial statements shall be recognized in profit or loss in the period in which, they arise, excep...... 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:
......steps under section 161(2) of the Income Tax Ordinance, 1984.
Md. Habibul Gani, J: I agree.
This Case is also Reported in:
...... 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)
....rences arising on the settlement of monetary items or on translating monetary items at rates different from those at which they were translated on initial recognition during the period or in previous financial statements shall be recognized in profit or loss in the period in which, they arise, excep......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: ......y steps under section 161(2) of the Income Tax Ordinance, 1984. Md. Habibul Gani J: I agree. This Case is also Reported in: ......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
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