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

....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. ......d 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. ......death of a ‘নারী’ for dowry and in both the cases, fine has to be also imposed. So, in order to convict a person and to sentence him under clause-(ka) of section 11, there must be evidence that a person so charged either caused death of a ‘নারী’ or attempted t..

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)

....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   ......ed to be without lawful authority and of no legal effect. Ed. This Case is also Reported in: 20 BLC (HCD) (2015) 279   ......nd other than what is mentioned in the order." (Ram Chandra Vs. Secretary to the Government of WB, AIR 1964 Cal 265) 18. To render an action mala fide, "There must be existing definite evidence of bias and action which cannot be attributed to be other­wise bona fide; actions not o..

Category: Constitutional Law | Date: 2 Mar, 2015 | Hits: 23

Sarker and other Vs. Md. Nasibuddin and others, 2015, 44 CLC (AD)

....ed time from the date of knowledge of the registration of the sale deed. Accordingly, the leave petition is dis­missed. Ed. This Case is also Reported in: 20 BLC (AD) (2015) 210. ......ly, the leave petition is dis­missed. Ed. This Case is also Reported in: 20 BLC (AD) (2015) 210. ......or pre-emption, the pre-emptors stated that they came to know about the fact of regis­tration of the disputed deed under section 60 of the Registration Act on 25-1-1975 and thereafter by adducing evidence, they proved their date of knowledge. In such view of the matter, we do not find any wrong ..

Category: Civil Law, Tenancy Law | Date: 1 Mar, 2015 | Hits: 24

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.   ......for interference. Accordingly, this criminal petition is dismissed. Ed. This Case is also Reported in: 20 BLC (AD) (2015) 147.   ......it, a prima facie case of abetment 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 r..

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 ......d to communicate the judgment and order to the persons concerned immediately. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 320 ......sed-petitioners are an abuse of process of the court, as such, the proceeding should be quashed. 8. The learned Advocate further submits that the proceeding has been continuing without any valid evidence required under sections 161 and 165 A of the Penal Code as the gratification, as such, no q..

Category: Anti-Corruption Laws, Procedural Law | Date: 10 Feb, 2015 | Hits: 4

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

....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.   ......D) (2015) 213.   ......ion No. 51258 in class-3 for registration of the trade mark 'Dulhan'. The Assistant Registrar, Patents, Designs and Trademarks, Dhaka (hereinafter referred to as the Assistant Registrar) took evidence from both the sides and then fixed date for hearing of the matter. But on the date fixed fo..

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

State Vs. Engineer Monjurui Ahsan Munshiand another, 2015, 44 CLC (AD)

....t afresh. The leave petitions are accordingly, dis­posed of with the above observations and direc­tions. Ed. This Case is also Reported in: 20 BLC (AD) (2015) 149   ......y, dis­posed of with the above observations and direc­tions. Ed. This Case is also Reported in: 20 BLC (AD) (2015) 149   ...... 5(2) of Act II of 1947 and for prosecution of that offence no notice is required to be served upon the accused person. 8. The learned Special Judge convicted the respondents after assessing the evidence of 49 (fourty nine) prosecution witnesses but the High Court Division without at all assess..

Category: Criminal Law | Date: 2 Feb, 2015 | Hits: 11

Jahirul Haque and another Vs. State, 2015, 44 CLC (AD)

....tioners is reduced to the period already undergone by them. The respondent is directed to release them from the custody at once. Ed. This Case is also Reported in: 20 BLC (AD) (2015) 109. ......he respondent is directed to release them from the custody at once. Ed. This Case is also Reported in: 20 BLC (AD) (2015) 109. ......nd sentence passed by the Courts below. 9. The charge against the petitioners was that they snatched away Taka 2,000 and some wearing apparels worth of Taka 2,500 from P.W.4. It appears from the evidence and materials on record that the police and the local people caught hold the petitioners su..

Category: Criminal Law | Date: 19 Jan, 2015 | Hits: 5

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

....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:     ...... there shall be no order as to cost. Md. Emdadul Haque Azad, J: I agree. This Case is also Reported in:     ...... Section 83(2): Assessment after hearing.— (1)...………….. (2) The Deputy Commissioner of Taxes shall, after hearing the person appearing, or considering the evidence produced in pursuance of the notice under sub-section (1) and also considering such other e..

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 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: ....... However, there shall be no order as to cost. Md. Emdadul Haque Azad, J: I agree. Ed. This Case is also Reported in: ......e, the Deputy Commissioner of Taxes did not comply the provision of section 83(2) of the Income Tax Ordinance 1984 while writing the assessment order, although the DCT concern felt inadequacy of evidence as to the genuinity of the claimed incurred expenditure, which mandates him to serve a furt..

Category: Fiscal/Taxation Law | Date: 12 Jan, 2015 | Hits: 1

Anti-Corruption Commission, represented by its Chairman Vs. Haji Md. Salim and another, 2015, 44 CLC (AD)

....eal on merit afresh. The leave petition is accordingly, disposed of with the above observations and directions. Ed. This Case is also Reported in: 20 BLC (AD) (2015) 127.   ......ccordingly, disposed of with the above observations and directions. Ed. This Case is also Reported in: 20 BLC (AD) (2015) 127.   ...... and sentenced him to three years and ten years rigorous imprison­ment respectively with a fine of Taka 10 lakh in default to suffer rigorous imprisonment for one year more upon assessment of the evidence of 20 (twenty) prosecution witnesses in Special Case No. 7 of 2008. Defence examined none. ..

Category: Criminal Law | Date: 12 Jan, 2015 | Hits: 6

Islami Bank Bangladesh Limited, Head Office-40, Dilkusha C/A, Dhaka-1000 Vs. The Commissioner of Taxes, Audit Wing, Large Taxpayer’s Unit, Dhaka, 2015, 44 CLC (HCD)

.... 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: ...... section 161(2) of the Income Tax Ordinance, 1984. Md. Habibul Gani, J: I agree. Ed. This Case is also Reported in: ......n the country. Further, Mr. Huq fails to show us that due to insertion of this article in the Constitution in the year 1988, the State has been paying Zakat on its revenue earnings. Since there is no evidence before us that the State is paying Zakat on the revenue collected by it, there is no scope ..

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:     ......61(2) of the Income Tax Ordinance, 1984. Md. Habibul Gani J.- I agree. This Case is also Reported in:     ......n the country. Further, Mr. Huq fails to show us that due to insertion of this article in the Constitution in the year 1988, the State has been paying Zakat on its revenue earnings. Since there is no evidence before us that the State is paying Zakat on the revenue collected by it, there is no scope ..

Category: Fiscal/Taxation Law | Date: 11 Jan, 2015 | Hits: 58

The Commissioner of Taxes, Taxes Zone-5, 28/F, Segunbagicha, Dhaka Vs. Ms. Rubana Huq, wife of Mr. Aanisul Huq, 2015, 44 CLC (HCD)

....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: ....... However, there shall be no order as to costs. Md. Emdadul Haque Azad, J: I agree. Ed. This Case is also Reported in: ......an answer is required to be given in the respect. The question formulated by the Commissioner-applicant expressly directed to the genuinity of the gift which requires to be considered on the basis of evidence. That being beyond the ambit of reference jurisdiction this court addressed the issue on th..

Category: Fiscal/Taxation Law | Date: 7 Jan, 2015 | 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)

....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: ...... However, there shall be no order as to costs. Md. Emdadul Haque Azad J: I agree. Ed. This Case is also Reported in: ......No. XXXVI of 1984);Section 83(2) The provision of section 83(2) of the Income Tax Ordinance 1984 since mandates the DCT concern to serve notice directing the assessee-applicant to submit further evidence on any point, considered by the DCT concern, to have not been proved, the opinion as has be..

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

A Hakim Gazi and others Vs. Md. Nasiruddin, Assistant Vice President/Manager and others, 2014, 43 CLC (HCD)

....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 ......7 DLR (HCD) (2015) 218 ......ts and transactions entered into between the parties. The instant case relates to an inter­locutory matter of injunction. Therefore, we are not in a position to determine the issue without taking evidence. However, considering the facts and circumstances discussed above, we find a prima facie ar..

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. ......am Sarkar J                             Ferdous Ara Zainul.............................Petitioner Vs. Mahmuda Khatun and others..............Opp......ereto. However, since the claim as to the possession of the plaintiff has been denied by defendants, the same appears to us to be  a disputed question of fact which requires adjudication through evidence. Thus, the claim of the plaintiff as to making payment of the said amount of money as well ..

Category: Civil Law, Procedural Law | Date: 11 Dec, 2014 | Hits: 19

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 ......ord be sent to the con­cerned Court for information and necessary action. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 130 ......examined by the convict appellant. The prosecution also examined 2(two) witnesses in presence of the appellant, thus the prosecution examined 15 witnesses in all and on completion of the recording of evidence the convict appellant was examined under section 342 of the Code of Criminal Procedure when..

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 ......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 ......rawn in favour of a person he enjoys a presumption that the cheque was drawn for some consid­eration but this presumption is a rebutable presumption. That is, the accused has a right to offer the evidence to prove that the said inference or presumption is not correct and the law has given the sa..

Category: Criminal Law | Date: 2 Dec, 2014 | Hits: 9

Youngone (CEPZ) Limited, Plot No.11-16, Sector-2, Export Processing Zone, Chittagong Vs. The Commissioner of Taxes, Taxes Zone-2 CGA Building, Chittagong, 2014, 43 CLC (HCD)

.... 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: ......er section 161(2) of the Income Tax Ordinance, 1984. Md. Habibul Gani, J: I agree.   This Case is also Reported in: ......orting the Tribunal’s order. It has been stated that the DCT on examining the books of accounts found the expenses claimed in the profit and loss account not to be verifiable for want of proper evidence i.e. bills, vouchers, etc and made partial disallowances of various expenses in the profit ..

Category: Fiscal/Taxation Law | Date: 30 Nov, 2014 | Hits: 1