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Islami Bank Bangladesh Limited Vs. Commissioner of Taxes, 2015, 44 CLC (HCD)
....) 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 favour of the department-re......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: ......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: ..Category: Fiscal/Taxation Law | Date: 11 Jan, 2015 | Hits: 58
Bangladesh Rural Advancement Committee (BRAC) Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
.... 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. Whether in the facts and circumstances of the case the Tribun......ness is property is an established fact; it was held so as far back as in the case of the Trustees of Bombay Tribune, by the Privy Council, reported in 7 ITR 415. In the Bangladesh Statute, after the amendment brought about in 1973, it has been specifically laid down that for the purpose of this cla......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
.... in section 12(8) does not override sections 12(1) and 12(3). This protection is only available when the bank has the legal right to sell the mortgaged property. ..(31)
Continuing Guarantee for Series of Transactions—
Section 129 of the Contract Act, 1872 defines continuing guar......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
......transactions subsequent to the variance".
In the instant case, whether the loan taken in 2003 has been merged in the renewed and enhanced loan taken in 2009-2010, the guarantee given by the plaintiff in 2003 is a continuing guarantee and thus under section 12 of the Ain, 2003 the bank had ..
Category: Constitutional Law, Contract Law | Date: 11 Dec, 2014 | Hits: 8
Ferdous Ara Zainul Vs. Mahmuda Khatun and others, 2014, 43 CLC (HCD)
....ite parties to show cause as to why the impugned judgment and order dated 23-7-.2012 passed by the learned Joint District Judge, 3 Court, Dhaka in Title Suit No.2447 of 2008 rejecting the application for addition of party under Order I, rule 10(2) read with section 151 of the Code of Civil Proc......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. ......n from recording the facts of the suit in detail and, hence, only the sequential events of this suit, which generated the instant Rule, are stated in a nutshell. 3. On 6-6-2008 the petitioner as plaintiff No. 2 conjointly with plaintiff No. 1 filed the Title Su it No. 2447 of 2008 for confirmat..Category: Civil Law, Procedural Law | Date: 11 Dec, 2014 | Hits: 19
A Kader Zilani (Md.) Vs. State and another, 2014, 43 CLC (HCD)
....— Mere failure to return back any property from the legal custody of a public servant is not misappropriation unless and until it reveals that he had a intention to misappropriate the same for his personal gain...... (51) Time Limit for The Investigation of the Case is Simply Directo......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 ......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
Shariful Alam (Babu) (Md.) Vs. State and another, 2014, 43 CLC (HCD)
....hellip;.........Opposite Parties Judgment December 2, 2014 Result: The rule is made absolute. Negotiable Instruments Act (XXVI of 1881); Section 118 Holder in Due Course for Consideration– Whenever a person will be holder in due course he must become holder i......sfaction of the trial Court till conclusion of the trial. Let a copy of this order be sent to the Court concerned with LCR. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 182 ...... to this Court may seem fit and proper. 2. The facts leading to the issuance of the Rule, in short, is that the present opposite party No. 2 Md. Abdul Karim as complainant filed a petition of complaint under section 138 of the NI Act against the present convict petitioner in the Court of Chief ..Category: Criminal Law | Date: 2 Dec, 2014 | Hits: 9
Government of Bangladesh and others Vs. Md. Mojibul Haque & others, 2014, 43 CLC (AD)
.... of August 2011 in Writ Petition Nos.1161 and 296 of 2011). Civil Appeal Nos. 30, 31 and 32 of 2012 Judgment Md. Abdul Wahhab Miah J. - Though the civil appeals (CAs) and the petitions for leave to appeal (CPs) have arisen out of separate judgments and orders of the different Div......in the light of the observations, the findings and the decisions given in the civil appeals. Ed. This Case is also Reported in: 20 BLC (AD) (2015) 177. ......mitted. But mere omission of that line would not disentitle the respective writ-petitioner to get the service benefit to which he is entitled to. And none of the writ-petitioners has made any complaint that he was not given his service benefit as a retired public servant. So, when the imp..Category: Constitutional Law, Employment/Service Law | Date: 25 Nov, 2014 | Hits: 20
A.K.M. Fazlul Haque and Others Vs. Privatization Commission and Others, 2014, 43 CLC (HCD)
.... 2014 Result: Rule is disposed of. The promotion of the Officers and Employees— Privatization Commission (Officers and Employees) Service Regulations, 2002 Competencies for Promotion of Any Officer of the Commission— Only seniority is not the sole yardstick......nt, promotion etc of the persons in the service of the Republic and as the Service Regulations of 2002 run counter to the provisions of the Bangladesh Civil Service Recruitment Rules, 1981, necessary amendments to the Service Regulations of 2002 are in progress. 16. Mr. Md. Motahar Hossain (Saz......, the Rule is disposed of with the above observations made in the body of the judgment without any order as to costs. Ed. This Case is also Reported in: 68 DLR (HCD) (2015) 17 ..Category: Employment/Service Law | Date: 20 Nov, 2014 | Hits: 0
Meer Ramij Uddin Vs. Meer Judge Meah and others, 2014, 43 CLC (AD)
....bsp; November 20, 2014 Result: The instant civil petition for leave to appeal is dismissed. Suit Allotting Saham—The documents, which were adm......il petition for leave to appeal is dismissed without any order as to costs. Ed. This Case is also Reported in: 20 BLC (AD) (2015) 208. ......ated 10-3-2010 passed by a Single Bench of the High Court Division in Civil Revision No. 2821 of 1997 discharging the Rule. 3. Facts of the case, in brief, are that the respondent Nos.1 and 2 as plaintiffs filed Partition Suit No. 602 of 1985 in the Court of Subordinate Judge, Kishoregonj, for ..Category: Property Law | Date: 20 Nov, 2014 | Hits: 5
Ruhul Amin (Md.) and oth¬ers Vs. Mustafizur Rahman and others, 2014, 43 CLC (HCD)
....the plaintiff must suffer.....(15) Credible Evidence— The plaintiffs in order to succeed must establish their own case by credible evidence and weakness of the defendants is no ground for awarding a decree in favour of the plaintiffs….(15) Case Referred to- Syed......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 ......he Rule is made absolute. Boundary Specification— The description of the land must be specific with its boundary and if it is found that the land described in the schedule of the plaint suffers from any vagueness or unspecification the plaintiff must suffer.....(15) Cr..Category: Civil Law, Property Law | Date: 16 Nov, 2014 | Hits: 10
....ant.
Vs.
The Commissioner of Taxes, Taxes Zone-1, Dhaka............................Respondent
Judgment
October 22, 2014 & October 23, 2014
Result:
The questions formulated for determination are answered in the negative and in favour of assessee.
Quest......y is not a local authority, since the Ordinance XXXIV of 1985, namely Jamuna Multipurpose Authority Ordinance 1985, did not classify the Assessee-applicant Authority as a local authority. Further the amendment of the 3rd Schedule of the Income Tax Ordinance 1984, made by the Finance Ordinance ......d 2004-2005 and demanded tax at an amount of Tk. 114, 52, 77,029.00.
6. Being aggrieved with and highly dissatisfied by the said order of assessment, the Assessee-applicant authority lodged a complaint before the Tax Ombudsmen (কর ন্যায়পাল) on 26.5.2009, being Complaint C..
Category: Fiscal/Taxation Law | Date: 23 Oct, 2014 | Hits: 1
Shawkat Hossain (Md.) and another Vs. Golam Mohammad and another, 2014, 43 CLC (HCD)
....er........................Respondents Judgment September 20, 2014 Result: The appeal be allowed. When Court obtains expert's opinion Where other evidence produced before Court are sufficient to prove the genuineness of any disputed signature or document the Court m......ith law. Send copy of this judgment to the appellate Court below along with the lower Court record, if not already sent back. Ed. This Case is also Reported in: 20 BLC (AD) (2015) 27 ......sing the judgment and decree dated 25-5-1993 passed by the learned Senior Assistant Judge, 5th Additional Court, Dhaka in Title Suit No. 91 of 1992 decreeing the suit. 2. The respondent No.1, as plaintiff, instituted the above mentioned Title Suit No.91 of 1992 for specific performance of ..Category: Evidence Law, Property Law | Date: 20 Sep, 2014 | Hits: 10
Intekhab Ahmed Khan Vs. Sabbir Ahmed Chowdhury, 2014, 43 CLC (AD)
.... Judgment September 17, 2014. Result: The appeal is allowed. A tenant is liable to be evicted if he is a defaulter in payment of rent, if the landlord needs the suit premises for bona fide requirement and if the tenant denies the title of the landlord........(19) In the......Division is set-aside and the judgment and decree passed by the trial Court is hereby restored. Ed. This Case is also Reported in: 67 DLR (AD) (2015) 2 ......, in Title Suit No.123 of 2006 decreeing the suit on contest without any order as to costs. 2. The facts for the purpose of disposal of this appeal, in a nutshell, are: The appellant as the plaintiff filed Title Suit No.123 of 2006 in the Court of Joint District Judge, Arbitration Court, D..Category: Tenancy Law | Date: 17 Sep, 2014 | Hits: 13
Intekhab Ahmed Khan Vs. Sabbir Ahmed Chowdhury, 2014, 43 CLC (AD)
.... The appeal is allowed. A tenant is liable to be evicted under the Premises Rent Control Act (1) if he is a defaulter in payment of rent (II) if the landlord needs the suit premises for bona fide requirement and (III) if the tenant denies the title of the landlord. Even a......dgment delivered by the High Court Division is set-aside and the judgment and decree passed by the trial Court is hereby restored. Ed. This Case is also Reported in: 67 DLR (AD) (2015) 2. ......, in Title Suit No.123 of 2006 decreeing the suit on contest without any order as to costs. 2. The facts for the purpose of disposal of this appeal, in a nutshell, are: The appellant as the plaintiff filed Title Suit No.123 of 2006 in the Court of Joint District Judge, Arbitration Court, D..Category: Tenancy Law | Date: 17 Sep, 2014 | Hits: 6
Onil Kuar Podder and others Vs. Mostafa Unuch, 2014, 43 CLC (HCD)
....tion is very special in its character. It is founded on the supposed necessities of a Muhammadan family, arising out of their minute sub-division and inter-division of ancestral property. Before invasion of Muslim such right was not known to the people of the subcontinent. Right of pre-emp......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 ......ancy Act along with Non-Agricultural Tenancy Act came into operation giving statutory right of pre-emption, and pre-emptor could invoke the provision of statutory law but we do not understand why the plaintiff being an Advocate instead of invoking statutory law jumped to personal law against a non m..Category: Property Law | Date: 15 Sep, 2014 | Hits: 8
Dr. Poly Dam Vs. Deputy Commissioner of Taxes, 2014, 43 CLC (HCD)
....of provision of section 93 against the deemed finalization of tax liability shall be applicable to this case.........(6) The Assessee-writ-petitioner Dr. Poly Dam submitted her income tax return for the assessment year 2011-2012 under the Self Assessment Scheme, as provided in section 82BB of t......ion of section 82BB(1) of the Income Tax Ordinance 1984, the same may only be reopened under the provision of section 83BB(3) of the Income Tax Ordinance 1984 and not otherwise...........(5) The amendment made through Finance Act 2011 shall not be applicable on assessment year 2011-2012 and as ......ssued without lawful authority having no legal implication. 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: 4 Sep, 2014 | Hits: 1
....din Chaklader J
Ashish Ranjan Das J
Chowdhury Mia and others ...............Plaintiff-Respondent-Petitioners
Vs.
Superintendent, Primary Teacher Institution and others.....Proforma-Defendant-Appellant-
Opposite Parties.
Judgment
September 4, 2014.
Result:...... 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.
......4.
Result:
The petition is disposed of.
When law is there, until and unless the law is invoked no one can evict from the suit property by administrative order
The suit is filed by plaintiffs not by the defendants. The suit may be dismissed or may be decreed which cannot in a..
Category: Limitation Law, Property Law | Date: 4 Sep, 2014 | Hits: 6
Yunus (Md.) Vs. State & another, 2014, 43 CLC (HCD)
....om Any Department Of The Government is also an Entrustment with Property— Criminal breach of trust by agent— any contractor is appointed by any department of the Government for construction of any building, the contractor is termed as an agent of the concerned department o......, 1994 to June, 1995. Having glimpsed at the schedule appended to the Criminal Law Amendment Act, 1958, we find that the offence under section 409 of the Penal Code was a schedule offence before amendment of schedule of the Act in 2004. At present, the offence under section 409 of the Penal Cod...... Code of Criminal Procedure for the purpose of quashing a proceeding, one of the following conditions must be fulfilled: (1) In a case where the allegations in the FIR or the petition of complaint, even if taken at their face value and accepted in their entirety, do not constitute the..Category: Criminal Law, Procedural Law | Date: 13 Aug, 2014 | Hits: 8
Motiur Rahman and others Vs. Siddika Begum and Others, 2014, 43 CLC (HCD)
....Possession— The defendant No. 1 has exclusive possession over the suit land and prima facie shows that she has mutated her name separately and paying regular rent to the government. Before disposal of the partition suit finally, it is sufficient to prove that the defendant No. 1......t Ali; that Amjat Ali died leaving behind two daughters, the plaintiff and the defendant No. 1, 1 widow the defendant No. 2 and defendant Nos. 3-43 as residuaries: that during pendency of the suit by amendment of the plaint, the plaintiff added schedule No. 7 and claimed share alleging that the land......tition Suit No. 52 of 2009 by the learned Senior Assistant Judge, Karirngonj, Kishoregonj should not be set-aside. 2. Facts relevant for disposal of the rule are that the opposite party No. 2 as plaintiff filed Partition Suit No. 103 of 1988 in the court of learned Subordinate Judge, Kishoregon..Category: Procedural Law | Date: 16 Jun, 2014 | Hits: 0
Mohoshin Miah (Md.) Vs. State and another, 2014, 43 CLC (HCD)
.... and another………………………..Respondents Judgment June 10, 2014. Result: The appeal is dismissed. Bidhimala came into force on 29 March, 2007 whereas the trap in connection of this case was made on 10 April, 2007, that......d 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) 114 ......ad met with the accused, the accused informed him that for various reasons he is to pay more Taka 2,000 for the work. 3. Under the above circumstances Abdus Salam Khokon making a written complaint narrating the above facts to the District Officer, DUDAC, Narayanganj wanted to nab the ..Category: Anti-Corruption Laws, Criminal Law | Date: 10 Jun, 2014 | Hits: 8
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