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Hossain Ali and Others Vs. Government of Bangladesh and Others, 2015, 44 CLC (HCD)
....est possible amount of time preferably within 3(three) months from the date of receipt of the judgment of this court. Ed. This Case is also Reported in: 68 DLR (HCD) (2016) 37 ......id, learned Advocate respectively who also filed two separate affidavits-in-opposition. 8. Mr. Md. Khairul Alam, learned Advocate appearing on behalf of the petitioners upon placing the relevant provisions of the rules incorporated under Chapter VII of the Rules, 1955 submits that the Appellate..Category: Property Law, Tenancy Law | Date: 30 Apr, 2015 | Hits: 4
Rukunuddin Mollah (Md.) and others Vs. Artha Rin Adalat 2nd Court and others, 2015, 44 CLC (HCD)
....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. ......ificate registered and delivery of possession of the property. At this stage the present application is not at all maintainable. It is also stated that to get the auction sale set-aside there is provisions in the Code which the Petitioners availed of by filing application under Order XXI, rule ..Category: Banking Law, Others | Date: 27 Apr, 2015 | Hits: 10
....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
......arties in these proceedings. He additionally submits that at this point in time the Court can now delve fully into the statutory prescription of holding an AGM, albeit a delayed one, as per provisions of section 81 and as necessary, determine on the impracticability of holding the 7th AGM ..
Category: Company Law | Date: 15 Apr, 2015 | Hits: 7
Anti-Corruption Commission Vs. A.A.M Habibur Rah¬man and anothers, 2015, 44 CLC (AD)
....ttagong took cognizance against them, the High Court Division committed an error of law in quashing the proceeding. They submit that the time stipulated for concluding investigation in the law is not mandatory in nature since there is no penal provision in the relevant law. They submits that in......20 of the project pursuant to the work order dated 2-2-2006 issued by the CDA. The ACC, holding investigation, submitted charge-sheet against the respondent Nos.1 and 2 and others under the aforesaid provisions of law. The case was ultimately transferred in the Court of Divisional Special Judge, Chi..Category: Anti-Corruption Laws, Criminal Law | Date: 12 Apr, 2015 | Hits: 8
Mafruza Sultana Vs. State and another, 2015, 44 CLC (AD)
....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 section 188 of the ......17. Having considered all aspects of the case, we direct the Special Judge to treat Julfikar Ali and his wife Rahima Ali, as accused in the case and to take cognizance against them under the relevant provisions of law and thereafter to proceed with the case in accordance with law. We, however, ..Category: Criminal Law | Date: 12 Apr, 2015 | Hits: 19
Muhammad Kamaruzzaman Vs. The Government of Bangladesh, 2015, 44 CLC (AD)
....tal sentence, include the largest democracy, i.e. India, and 33 component States of the United States of America. Some countries, such as Malaysia, Singapore, Saudi Arabia, Trinidad and Tobago retain mandatory death sentence for murder, while some 13 (thirteen) countries prescribe mandatory death se......undamental error of law, which remains apparent on the face of the judgment. One of the most striking examples would be where this Division acted per incuriam or overlooked one or more statutory provisions. As the doctrine of stare decisis does not bind this Division under Article 111 of the Co..Category: Criminal Law, International Crimes Tribunal Law | Date: 5 Apr, 2015 | Hits: 60
....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
......ted the petitioner to show cause as to why penal action should not be taken against it under section 13(3) read with clauses 1,12 and 90 of the table to section 156(1) of the Act for violation of the provisions of sections 13(1), 86 and 98 of the Act that respondent No.1 has no authority under the A..
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. ......ks 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 of Court fees. But these provisions, however, do not take away right of redemption of mortgaged property available to a mortg..Category: Property Law | Date: 14 Mar, 2015 | Hits: 45
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. ......” 9. Mr. Khurshid Alam Khan, learned Advocate, appearing for the accused-appellant, has made submissions in the light of the leave granting order. He has drawn our" attention to the provisions of sections 11 (ka) and 11(ga) of the Ain, 2000 and has submitted that in maintaining the..Category: Criminal Law, Women and Children | Date: 8 Mar, 2015 | Hits: 18
....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
...... may be, when, for reasons to be recorded in writing, such officer, authority, Magistrate deems it necessary for the security of the public peace to cancel or suspend such licence. From the provisions of section 18(a) of the Arms Act, it is ex-facie clear that the principle of natural..
Category: Constitutional Law | Date: 2 Mar, 2015 | Hits: 23
Ramjan Ali Tarafder (Md.) Vs. Bangladesh and others, 2015, 44 CLC (HCD)
....alat 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 borrowe......r as envisaged under section 33 of the Ain but the auction was made prior to filing of the suit in pursuance to sub-section 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- ..Category: Banking Law | Date: 22 Feb, 2015 | Hits: 7
Mosharaf Hossain (Md.) Vs. Bangladesh and others, 2015, 44 CLC (HCD)
....le in the said provisions under sub-section (7) is that the provisions under sub-sections (1), (2), 2(Ka), 2(Kha), 2(Ga) and (3) of section 33 cannot be jeopardized. In other words, it recognizes the mandatory nature of the 1st auction in view of subsections (1), (2), 2(Ka), 2(Kha), 2(Ga) and (......-Sections 6(Kha) And (7) of the Artha Rin Adalat Ain, 2003 are followed as Separate Status— Legislature has deliberately given sub-sections 6(Kha) and (7) a separate status. The provisions under sub-section 6(kha) are such that they can be followed even not withstanding wh..Category: Administrative Law, Others | Date: 17 Feb, 2015 | Hits: 4
State Vs. Engineer Monjurui Ahsan Munshiand another, 2015, 44 CLC (AD)
....and unless a proceeding is taken under section 26 of the Ain, no proceeding can be initiated under section 27 of the Ain, 2004 and therefore, notice upon the respondent under section 27 of the Ain is mandatory one. 6. We have already decided that the offences punishable under sections 26 and 27......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 ..Category: Criminal Law | Date: 2 Feb, 2015 | Hits: 11
....and the cogency of such prayer, since the legislature allowed a discretion for condonation as against the provision of period of limitation. The whole provision of limitation became directory and not mandatory due to allowing such discretion on cogent ground. The provision of section 154(3) reads as......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:
...... income of the assessee and determine the sum payable by him on the basis of such assessment, and communicate the order to the assessee within thirty days next following."
18. The aforesaid provisions is the protection to the assessee of Income Tax, since the DCT concern writes the assessm..
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:
...... a device to drag the matter for an indefinite period;
(7) in order to get Zakat as an allowable business expenditure under section 29 of the Ordinance, Zakat must be paid in accordance with the provisions as laid down in section 44 read with paragraph 13 of part B of 6th schedule of the Ordina..
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: ...... a device to drag the matter for an indefinite period; (7) in order to get Zakat as an allowable business expenditure under section 29 of the Ordinance, Zakat must be paid in accordance with the provisions as laid down in section 44 read with paragraph 13 of part B of 6th schedule of the Ordina..Category: Fiscal/Taxation Law | Date: 11 Jan, 2015 | Hits: 58
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: ...... 3. Whether in the facts and circumstances of the case the Tribunal was justified in holding that the AJCT had overlooked the law as well as the fact that income of a person to be exempted under the provisions of paragraphs 1 and 2 of Part-A of the Sixth Schedule must be expended for charitable pur..Category: Fiscal/Taxation Law | Date: 24 Dec, 2014 | Hits: 0
....;The learned Advocate Mr. Abdus Salam Mamun further argued by referring the (Annexure-X) appended to the supplementary-affidavit, that the Paragraph No. 94 of the document, known BAS, clearly made it mandatory that “expenses are recognized in the income statement when a decrease in future econ......ion not admissible in certain circumstances.-
(a). .........
(aa)any payment made by an assessee to any person if tax thereon has not been deducted and credited in accordance with the provisions of Chapter VII and মুল্য সংযোজন কর (value-added tax) thereon ha..
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:
......on-allowance of the expenditure for adequate evidence cannot stands on the facts and circumstances of the case..................(14)
The Income Tax Rules, 1984; Rule 65C
On the basis of the provisions under rule 65C of the Income Tax Rules 1984, the issue of allowing expenditure in re..
Category: Fiscal/Taxation Law | Date: 15 Dec, 2014 | Hits: 1
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