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Rukunuddin Mollah (Md.) and others Vs. Artha Rin Adalat 2nd Court and others, 2015, 44 CLC (HCD)

....perumal Vs. Chidambaram, AIR 1954 Mad. 760; Janak Raj Vs. Gurdial Singh, AIR (1967) SC 608; Sonali Bank; Shilpa Bhaban Corporate Branch, Dhaka Vs. Artha Rin Adalat, Narayanganj, 15 MLR (AD) 20; Prem Chand Day Vs. Mokhoda Desi, 17 ILR (1890) 699. Lawyers Involved: Shah Md. MunirSharif&mdash...... passed as to this Court may seem fit and proper. 2. Facts relevant for disposal of this Rule, in brief, are that the Respondent No.2 as plaintiff instituted Artha Rin Suit No.188 of 2011 for recovery of loan amounting to Taka 26, 58, 57,855.48 in the Artha Rin Adalat, 2nd Court, Dhaka against ......e Rule is hereby recalled and stand vacated. Communicate a copy of this Judgment and Order to the Court concerned at once. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 287. ..

Category: Banking Law, Others | Date: 27 Apr, 2015 | Hits: 10

Hasina Ahmed Vs. State, 2015, 44 CLC (HCD)

....This Case is also Reported in: 15 BLC (HCD) (2010) 343 ......ip;……………………Opposite Parties Judgment April 20, 2015. Result: The Rule is discharged. Case Referred to- Mirza Vs. Government of the Peoples Republic of Bangladesh, 31 DLR (AD) 1; Basanta Chandra Ghose Vs.Emperor, AI......ry of Salauddin Ahmed whichever is earlier. In the light of the discussions made hereinbe­fore, the Rule is discharged. Ed. This Case is also Reported in: 15 BLC (HCD) (2010) 343 ..

Category: Criminal Law, Procedural Law | Date: 20 Apr, 2015 | Hits: 2

Moinuddin Hasan Rashid Vs. Registrar, Joint Stock Com¬panies and Firms and another, 2015, 44 CLC (HCD)

....upon the hold­ing of such AGM. The cost of this Application shall be borne out of the funds of the Company. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 326   ...... Company engaged in a lengthy and strenuous IPO exercise under the "Book-Building Method" which, the Petitioner's learned Advocate Mr. Sameer Sattar submits, is an exercise at price discovery that kicked off on 17-4-2013 enabling the Company as the issuer to determine the indicative pr......d Ahmed reported in 6 MLR 28 = 52 DLR 141 and Bangladesh Bank Vs. Sk Abul Hossain reported in 12 MLR (AD) 292 = 59 DLR (AD) 60 stresses that any finding on impracticabil­ity raised as a matter of management wholly inter­nal to the Company enables this Court at its discre­tion to issue di..

Category: Company Law | Date: 15 Apr, 2015 | Hits: 7

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

....ur Rahman, to fortify his submission has relied on the decisions reported in 19 ELD 274 and 15 BLD 509. 10. Mr. Zainul Abedin, the learned Advocate appearing for the opposite party, on the other hand, opposes the Rule. He submits that both the Courts below were perfectly justified in rejecting ......y;ment executed for a period of 3 (three) years, that is, up to 31 July, 2010. The plaintiffs used to run Thai Chinese Restaurant business in the rented premises on payment of bills and taxes to the Government. The defendant opposite party having entered into the suit premises on 24-8-2010 and threa......ourt stands vacated. Let a copy of this judgment be communicated to the Courts concerned at once. Ed.      This Case is also Reported in: 67 DLR (HCD) (2015) 317. ..

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

Mafruza Sultana Vs. State and another, 2015, 44 CLC (AD)

....of respondent No. 1, also supports the impugned judgment delivered by the High Court Division. 11. Mr. Khurshid Alam Khan, learned Advocate, appearing on behalf of respondent No. 2, on the other hand, supports the impugned judg­ment delivered by the High Court Division. 12. We have con......;ment and the materials on record. 13. Having considered a few reported and unreported cases of this Division, the High Court Division found that there was no scope to hold that sanction of the Government was mandatory to make inquiry of the offence of the present case as per provision of secti......efore, this criminal petition for leave to appeal is disposed of with the direction made in the body of the judgment. Ed. This Case is also Reported in: 67 DLR (AD) (2015) 227   ..

Category: Criminal Law | Date: 12 Apr, 2015 | Hits: 19

Muhammad Kamaruzzaman Vs. The Government of Bangladesh, 2015, 44 CLC (AD)

.... Umer Dolal Vs. State of Bombay, AIR 1952 SC 14; Roghunath Vs. Paria (AIR 1967 Goa 95); Sham Sundar Vs. Puran AIR 1991 SC 8; Mangal Singh Vs. State of UP, AIR 1975 SC 76. Lawyers Involved: Khandker Mahbub Hossain, Senior Advocate, with Mohammad Nazrul Islam, Senior Advocate, S.M. Shahjahan......sp;                                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

Asek Elahi Vs. Jalal Ahmedand others, 2012, 41 CLC (AD)

....sale' is conditional and intended as security for the debt, inasmuch as in place of sale deed it was mentioned as conditional sale. It was also recited that if the recipient of the deed failed to hand over possession on the demand of the vendors on repayment of principal amount in due time, they......#39; is conditional and intended as security for the debt, inasmuch as in place of sale deed it was mentioned as conditional sale. It was also recited that if the recipient of the deed failed to hand over possession on the demand of the vendors on repayment of principal amount in due time, they woul......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

Aminul Karim (Md.) Vs. Government of Bangladesh and others, 2015, 44 CLC (HCD)

....-Bank. When Writ petition heard on merit without hearing the peti­tioner— If in any particular case the ratio decidendl of Appellate Division applies directly or where the case in hand has already been decided by the same Division Bench, the writ petition can be heard on merit wi......ourt Division (Special Original Jurisdiction) Present: Md. Ashfaqul Islam J Kashefa Hussain J Aminul Karim (Md.)....................................Petitioner Vs. Government of Bangladesh and others............ Respondents Judgment March 9, 2015. Re......r of stay granted earlier by this i  Court is hereby recalled and vacated. Communicate this order at once. Ed. This Case is also Reported in: 15 BLC (HCD) (2010) 354   ..

Category: Banking Law, Procedural Law | Date: 9 Mar, 2015 | Hits: 0

Nurul Huda (Md.) Vs. State, represented by the DC, Lalmonirhat, 2015, 44 CLC (AD)

....t her belly with lathi in view of the testimony of P.W. 2 and, therefore, to accept the other injuries, namely, injury Nos.2, 3 and 4. 23. The throttling is manual strangulation-compressing with hand; when constriction is pro­duced by the pressure of the fingers and palms upon the throat, i......occurrence, i.e. on 26-8-2000, the accused had been at the house of P.W.1, i.e. the victim's father who paid Taka 10,000 as part payment of the remaining dowry, there was altercation between them over the non-payment of full dowry and at one point of time, the accused severely assaulted his wife......from the date of his conviction; so, let the accused be set at liberty at once, if not wanted in connection with any other case. Ed. This Case is also Reported in: 67 DLR (AD) (2015) 231. ..

Category: Criminal Law, Women and Children | Date: 8 Mar, 2015 | Hits: 18

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

....ter for the Civil Service [1984] 3 All ER 935; Swadeshi Cotton Mills Vs. India, AIR 1981 SC 818; Chingleput Bottlers Vs. Majestic Bottlers, AIR 1984 SC 1030; Gonzalez Vs. Freeman, 334 F. 2d 570; Ram Chandra Vs. Secretary to the Government of WB, AIR 1964 Cat 265; Punjab Vs. Khanna, AIR 2001 SC 343; ......sing his gun……………….(27) Case Referred to- Bangladesh Vs. Md. Azharul Islam, 13 BLT (AD) 166; Sk. Ali Ahmed Vs. Secretary Ministry of Home Affairs, Government of the People's Republic of Bangladesh, 40 DLR (AD) 170; Reza-ul-Karim (Md.) Vs. Secre......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)

....e to be declared without lawful authority and is of no legal effect. 5. Mr. Obaidur Rahman Mostafa, the learned Advocate by filing Vokalatnama on behalf of the respondent No. 2 bank on the other hand opposes the Rule. His bone of contention is that this writ petition is misconceived specially i......ction 1 of section 12 of the Ain, as such, under sub-section 4 of section 12, the provisions of section 33 are not mandatory………..(9) Case Referred to- Zinnatul Ara Vs. Government of the People's Republic of Bangladesh, 15 BLC (AD) 168; Banesa Bibi Vs. Senior Vice P......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

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

....sp;     5. Mr. Shamim Khaled Ahmed, learned senior counsel, along with Mr. Mohammed Abdul  Baset, learned advocate, appearing for the respondent No. 3-bank, on the other hand, submits that the provisions under section 33 have given free leverages to the decree holder ei......33. Sub-sec­tion (6), however, provides that if excess money is realized through such auction sale, the decree-holder will refund the same to the judgment debtor, and if the sale proceeds do not cover the decreetal amount, the decree-holder will be at lib­erty to go for the 2 or further exec...... The Adalat below is directed to proceed with the execution of the decree in accordance with law. Communicate this at once. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 199 ..

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

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

....in law in rejecting the opposi­tion case. 7. Mr. Shafique Ahmed, learned Counsel, entering caveat on behalf of respondent No.2, appearing with Mr. SK Siddique, learned Counsel, on the other, hand, has supported the impugned judgment and order. He has submit­ted that the point now taken ......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.   ..

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

Star Vegetable Oils Limited, 195 Motijheel C/A, Dhaka Vs. The Commissioner of Taxes, Taxes Zone-03, Dhaka, 2015, 44 CLV (HCD)

....e question as has been formulated by the Assessee-applicant is required to be answered in negative and in favour of the Assessee-applicant. Argument of the Taxes department: 9. On the other hand the learned Assistant Attorney General Mr. Shaikat Basu strenuously argued that the first appel......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:     ..

Category: Fiscal/Taxation Law | Date: 14 Jan, 2015 | Hits: 1

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

.... of Taxes reported in 59 DLR 463 and the case of M/S. Eastern Hardware Stores Limited Vs The Commissioner of Taxes reported in 54 DLR 125. Argument of the Taxes department. 10. On the other hand the learned Assistant Attorney General Mr. Shaikat Basu relied on the statement made in the aff......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: ..

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)

....formulated in the instant Income Tax Reference application is required to be answered in negative and in favour of the Taxes Department. Arguments of the Assessee-Respondent 7. On the other hand the learned Advocate Mr. Sarder Jinnat Ali vehemently argued that the question indicates a fact......s required to be rejected in limine. 8. The learned Advocate Mr. Sarder Jinnat Ali further argued that the DCT concern failed to consider that an FDR, amounting to Tk. 1,05,39,450.00, was handed over to the wife, the Assessee-respondent Ms. Rubana Huq, by the husband Mr. Anisul Huq by making a ......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: ..

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)

....2A of the BAS document to show that the endorsement in the books of accounts has to be made on accrual basis so far the question of mercantile system of accounting is concerned. 12. On the other hand the learned Assistant Attorney General Ms. Nasrin Parvin argued that irrespective of the method......l or special order, specify in this behalf Provided further that no tax shall be deducted on the amount of interest or share of profit arising out of any deposit pension scheme sponsored by the Government or by a Scheduled Bank with prior approval of the Government. 14. Section 30(aa) prov......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

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)

....not been done, the question related to the said issue is also required to be answered in negative and in favour of the Assessee-applicant. Argument of the Taxes department: 10. On the other hand the learned Assistant Attorney General Mr. Saikat Basu, appearing on behalf of the Taxes Depart......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: ..

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

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

....u Government of Bangladesh Vs. Acqua Foods Limited 50 DLR (AD) 113; Authorised Officer DIT, Dacca Vs. AW Mallik 20 DLR (SC) 229; Purtabpur Company Ltd. Vs. Cane Commissioner, Bihar AIR 1970 SC, 189; Chandrika Vs. State of Bihar AIR 1984 SC 322; Anirudhsinhji Jadija Vs. State of Guzrat AIR 1995 SC 23......rred to- Sekander Spinning Mills Vs. Customs, Excise and VAT 63 DLR 272; Aftab Automobiles Ltd. vs Superintendent of Customs, Excise & VAT 18 BLC 138; Vice Chairman, Export Promotion Bureau Government of Bangladesh Vs. Acqua Foods Limited 50 DLR (AD) 113; Authorised Officer DIT, Dacca Vs. A......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

One Bank Limited, represented by its Managing Director: Mr. M. Fakhrul Alam, HRC. Bhaban, 46, Kawran Bazar, Dhaka, Bangladesh Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)

....3(1) of the Income Tax Rules 1984 as non-include able items in the definition of ‘perquisite’. But this appraisal has not been discussed while the question No. 2 was in examination in the hand of the court, although the definition of ‘perquisite’ has been appraised by this co......of basic salary. But that does not mean that contribution to recognized provident fund has been included in the definition of perquisite.............. (6) The payments like house rent allowance covered by the Rule 33A of the Income Tax Rules 1984, conveyance allowance covered by rule 33C of the......9. Accordingly the application praying for review is allowed. 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: 14 Dec, 2014 | Hits: 0