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....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
...... that prior to cancellation of the gun licence of the petitioner by the impugned Memo dated 14-5-2001, the petitioner was not given any opportunity of being heard and because of violation of the principle of natural justice, the impugned Memo dated 14-5-2001 cannot be sustained in l......CD) (2015) 279
......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
....tions made hereinbefore. We make it very clear that the Registrar himself shall hear and dispose of the matter.
Ed.
This Case is also Reported in: 20 BLC (AD) (2015) 213.
......tions made hereinbefore. We make it very clear that the Registrar himself shall hear and dispose of the matter.
Ed.
This Case is also Reported in: 20 BLC (AD) (2015) 213.
......nother................Respondents
Judgment
February 9, 2015
Result:
The petition is disposed of.
Question of law of substantial importance
Question raised before this Court was not raised either before the Assistant Registrar or before the High Court Divisi......uestion of law of substantial importance, we cannot just ignore it on the ground of non-raising the same before the statutory authority and the High Court Division. Since the question would need determination of fact as indicated hereinbefore, it should be thrashed out right before the statutor..
Category: Intellectual Property Law | Date: 9 Feb, 2015 | Hits: 20
....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:
......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:
......t
Vs.
The Commissioner of Taxes, Taxes Zone-03, Dhaka..………………....Respondent
Judgment
January 14, 2015
Result:
The question formulated for determination is answered in the negative and in favour of assessee.
The In......
The Commissioner of Taxes, Taxes Zone-03, Dhaka..………………....Respondent
Judgment
January 14, 2015
Result:
The question formulated for determination is answered in the negative and in favour of assessee.
The Income Tax Ordina..
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:
......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:
......agar, (6th floor). Dhaka, Bangladesh.…………………………Respondent
Judgment
January 12, 2015
Result:
The question formulated for determination is answered in the negative and in favour of assessee.
Questi......r). Dhaka, Bangladesh.…………………………Respondent
Judgment
January 12, 2015
Result:
The question formulated for determination is answered in the negative and in favour of assessee.
Questions formulated ..
Category: Fiscal/Taxation Law | Date: 12 Jan, 2015 | Hits: 1
.... Supreme Court of Bangladesh, is directed to take steps under section 161(2) of the Income Tax Ordinance, 1984.
Md. Habibul Gani, J: I agree.
Ed.
This Case is also Reported in:
......slami Bank Bangladesh Limited (hereinafter stated as the assessee) is a banking company incorporated under the Companies Act, 1913. The assessee has been carrying on banking business according to the principle of Islami Sharia. The assessee has been paying income tax regularly and it submitted its i......)
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......
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-respondent and ag..
Category: Fiscal/Taxation Law | Date: 11 Jan, 2015 | Hits: 1
Islami Bank Bangladesh Limited Vs. Commissioner of Taxes, 2015, 44 CLC (HCD)
....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: ......slami Bank Bangladesh Limited (hereinafter stated as the assessee) is a banking company incorporated under the Companies Act, 1913. The assessee has been carrying on banking business according to the principle of Islami Sharia. The assessee has been paying income tax regularly and it submitted its i......) 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...... 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-respondent and ag..Category: Fiscal/Taxation Law | Date: 11 Jan, 2015 | Hits: 58
....he result, the Income Tax Reference Application is rejected.
However, there shall be no order as to costs.
Md. Emdadul Haque Azad, J: I agree.
Ed.
This Case is also Reported in:
......he result, the Income Tax Reference Application is rejected.
However, there shall be no order as to costs.
Md. Emdadul Haque Azad, J: I agree.
Ed.
This Case is also Reported in:
......ed.
Lawyers Involved:
Shaikat Basu, AAG with Nasrin 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 Ta......s Involved:
Shaikat Basu, AAG with Nasrin 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 T..
Category: Fiscal/Taxation Law | Date: 7 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: ......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: ...... 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...... 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 Tribunal was justifie..Category: Fiscal/Taxation Law | Date: 24 Dec, 2014 | Hits: 0
....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:
......deposits or fixed deposits or any term deposit maintained with any scheduled bank including a co-operative bank, or by way of share of profit on term deposits maintained with any bank [run on Islamic principles or non banking financial institution or nay leasing company or [housing finance company]]......
Vs.
The Commissioner of Taxes, Taxes Zone-LTU, Dhaka……………….....Respondent
Judgment
December 15, 2014
Result:
The question formulated for determination is answered in the negative and in favour of assessee.
Questi......The Commissioner of Taxes, Taxes Zone-LTU, Dhaka……………….....Respondent
Judgment
December 15, 2014
Result:
The question formulated for determination is answered in the negative and in favour of assessee.
Questions formulated ..
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:
......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:
......grabad, Chittagong, Bangladesh.………………....................................Respondent
Judgment
December 15, 2014
Result:
The questions formulated for determination are answered in the negative and in favour of assessee.
Quest......ong, Bangladesh.………………....................................Respondent
Judgment
December 15, 2014
Result:
The questions formulated for determination are answered in the negative and in favour of assessee.
Questions formulated..
Category: Fiscal/Taxation Law | Date: 15 Dec, 2014 | Hits: 1
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 ......f India said: "The present was thus a clear case of exercise of power on the basis of external diction. The dictation that .came on the prayer of the DSP will not make any difference to the principle. The DSP did not exercise the jurisdiction vested in him by the Statute and did not g...... authoritatively look into the papers and documents of the NBR— Local and Revenue Audit Directorate is internally set up by and under the authority of Comptroller and Auditor-General for the purpose of conducting audit as required under Article 128 of the Constitution. The local aud......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
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. ......d and, for this reason, he may be impleaded as a proper party to the suit. The Civil Procedure Code prescribes the provisions for impleading the persons as plaintiff/s and defendant/s and the settled principle for impleading a person as a defendant is that a relief should be sought for against the p......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. ..Category: Civil Law, Procedural Law | Date: 11 Dec, 2014 | Hits: 19
Sonali Bank Limited Vs. UT Garments Limited and others, 2014, 43 CLC (HCD)
.... 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. ......ppearing for the plaintiff-petitioner, submits that, after contested hearing the suit was decreed and decree was put into execution against defendants who are legally directors and it is settled principle of law that executing court cannot go beyond the decree as such the learned Judge committe......ree.... (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 execution of its decree insofar as it is not inconsistent with the provisions of s...... 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
......llenge to the dignity, authority and majesty of this Court as well as to the rule of law; that the said letter dated 30-9-2013 is annexed herewith as "Annexure: "C"; that it is settled principle of law that "Disobedience to or failure to obey an interim order constitutes con......llip;…...... (28)
Accepted Rules in the special consideration of Justice in Relation to Contempt Cases—
The duty of a Judge sitting to punish the Court's own contempt, therefore, means to prevent and stifle any damage to public confidence in an important organ of the ...... into consideration in deciding whether contempt was committed or not. In the instant case the actions and inactions of the contemnor-respondents will also have to be considered in assessing and determination of the gravity of the offence and the punishment to be awarded. He has, referring to t..
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)
....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 ......lant has been trying to bank the evidence of Benod Biswas, the C&F agent who stated that some goods have been delivered later on but this evidence of Benod Biswas has not been corroborated by his principle P.W.1 Sadhan Kumar Sarker, the informant of this case. So, there is no any prove in the re......— 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 ..Category: Anti-Corruption Laws | Date: 3 Dec, 2014 | Hits: 11
Shariful Alam (Babu) (Md.) Vs. State and another, 2014, 43 CLC (HCD)
....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 ......e but the same argument has been placed before me that for the non co-operation of the learned Advocate the same did not find place in the petition of appeal. 34. However, it is the settled principle of law in our legal system that a party should not suffer for the wrong advice of his lawy......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 ..Category: Criminal Law | Date: 2 Dec, 2014 | Hits: 9
....Supreme Court of Bangladesh, is to take necessary steps under section 161(2) of the Income Tax Ordinance, 1984.
Md. Habibul Gani, J: I agree.
Ed.
This Case is also Reported in:
......Supreme Court of Bangladesh, is to take necessary steps under section 161(2) of the Income Tax Ordinance, 1984.
Md. Habibul Gani, J: I agree.
Ed.
This Case is also Reported in:
.......
Arif Knit Spin Limited, 70, B. B. Road, Narayangonj……………….....Respondent
Judgment
December 1, 2014
Result:
The question formulated for determination is answered in the negative and in favour of department.
......t Spin Limited, 70, B. B. Road, Narayangonj……………….....Respondent
Judgment
December 1, 2014
Result:
The question formulated for determination is answered in the negative and in favour of department.
Questions form..
Category: Fiscal/Taxation Law | Date: 1 Dec, 2014 | Hits: 0
Commissioner of Taxes Vs. Arif Knit Spin, 2014, 43 CLC (HCD)
....preme Court of Bangladesh, is 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: ......preme Court of Bangladesh, is 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: ......mited, 70, B. B. Road, Narayangonj……………Respondent Judgment December 1, 2014 Result: The question formulated for determination answered in the negative in favour of the department-applicant. La....... Road, Narayangonj……………Respondent Judgment December 1, 2014 Result: The question formulated for determination answered in the negative in favour of the department-applicant. Lawyers Involved:..Category: Fiscal/Taxation Law | Date: 1 Dec, 2014 | Hits: 20
.... 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:
......roper evidence i.e. bills, vouchers, etc and made partial disallowances of various expenses in the profit and loss account legally. Therefore, the Tribunal lawfully maintained the order of the DCT in principle. The rate of gross profit was legally estimated by the DCT on the basis of past record by ......
The Commissioner of Taxes, Taxes Zone-2 CGA Building, Chittagong……………….Respondent
Judgment
November 30, 2014
Result:
The questions formulated for determination are answered in the affirmative and in favour of revenue departmen......ner of Taxes, Taxes Zone-2 CGA Building, Chittagong……………….Respondent
Judgment
November 30, 2014
Result:
The questions formulated for determination are answered in the affirmative and in favour of revenue department.
Questio..
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: ......roper evidence i.e. bills, vouchers, etc and made partial disallowances of various expenses in the profit and loss account legally. Therefore, the Tribunal lawfully maintained the order of the DCT in principle. The rate of gross profit was legally estimated by the DCT on the basis of past record by ......g……Applicant Vs. The Commissioner of Taxes, Taxes Zone-2 CGA Building, Chittagong……Respondent Judgment November 30, 2014 Result: The question formulated for determination answered in the affirmative in favour of the department-respondent. ......p;Applicant Vs. The Commissioner of Taxes, Taxes Zone-2 CGA Building, Chittagong……Respondent Judgment November 30, 2014 Result: The question formulated for determination answered in the affirmative in favour of the department-respondent. Cases Referre..Category: Fiscal/Taxation Law | Date: 30 Nov, 2014 | Hits: 17
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