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Shamvunath Karmaker and another Vs. State and another, 2015, 44 CLC (HCD)

....or any law enforcing agency should not be necessarily a trap case under Rule 16 of the Bidhimala. Catching a person red-handed when assis­tance is sought from any law enforcing agency or any persons for catching or apprehending a possible offender committing offence men­tioned in the sc......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 ......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 ..

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

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)

....on and from the judgment of the said review applications, it transpires that those were also rejected holding that,- “…. the petitioners are under no obligation to pay Zakat, as juristic persons, they are not also authorized to pay Zakat on behalf of their account holders and therefore,...... 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: ...... 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: ..

Category: Fiscal/Taxation Law | Date: 11 Jan, 2015 | Hits: 1

Islami Bank Bangladesh Limited Vs. Commissioner of Taxes, 2015, 44 CLC (HCD)

....on and from the judgment of the said review applications, it transpires that those were also rejected holding that,- “…. the petitioners are under no obligation to pay Zakat, as juristic persons, they are not also authorized to pay Zakat on behalf of their account holders and therefore,......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:     ......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)

....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: ....... However, there shall be no order as to cost. Md. Emdadul Haque Azad, J: I agree. Ed. This Case is also Reported in: ......f the Non-Government Organization Ordinance 1978 and being a registered Organization under both the laws, it engaged in rendering service as a charity and running different project for advancement of education, health etc. mainly for the poorest segment of rural people. The Assessee-applicant derive..

Category: Fiscal/Taxation Law | Date: 24 Dec, 2014 | Hits: 0

Ferdous Ara Zainul Vs. Mahmuda Khatun and others, 2014, 43 CLC (HCD)

....or effective and fair disposal, his presence is required 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 defend......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......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

Mostafa Kamal Sazu and oth¬ers Vs. Secretary, Ministry of Finance, Bangladesh Secretariat, and others, 2014, 43 CLC (HCD)

....of his sub­missions, has referred to a number of legal deci­sions passed in Writ Petition No. 5294 of 2011, and Writ Petition No.1290 of 2011 by this Court. He further submits that many other persons who had obtained Customs C&F License, in the mean­time, have got 'Reference Lice......s from the date of receipt of this judgment. Let a copy of this judgment be forwarded to the concerned respondents at once. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 251 ......y of this judgment be forwarded to the concerned respondents at once. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 251 ......s from the date of receipt of this judgment. Let a copy of this judgment be forwarded to the concerned respondents at once. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 251 ..

Category: Constitutional Law, Fiscal/Taxation Law | Date: 8 Dec, 2014 | Hits: 3

Sonali Bank Limited Vs. UT Garments Limited and others, 2014, 43 CLC (HCD)

....t shall be accepted. 7. It is admitted position that Artha Rin Adalat Ain, 2003 is a special law. Special law has special meaning that means the law applies to par­ticular nature or class of persons given in the lega­cy that means law applicable to a particular sub­ject. It has been...... 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.   ......at once. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 265.   ...... 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

Oxinel Services Pte. Ltd Vs. SOM Kalimullah, MD, Bangla¬desh Telecommunication Com¬pany Limited (BTCL) and others, 2014, 43 CLC (HCD)

....cure their presence, in Form No.1 (contempt), Appendix-III, of the Supreme Court of Bangladesh, (High Court Division) Rules, 1973. I find no prima facie case, at this stage, against 2(two) other persons alleged to have committed contempt. So, no Rule is issued, at this stage, against them. ......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     ......ecord, for ready reference, if so required. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 225     ......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     ..

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)

....the Benapole land port who submitted bill of entry and other papers on 17-10-2005 and got the release order of the goods from the shed No.8 but at the time of giving delivery of the goods the accused persons could not deliver the entire goods rather they gave 17,590 kgs iron scrap to the agent of th......t be any case against the accused appel­lant and with a view to get rid of the accused the informant had sworn an affidavit stating that he has no any allegation against the accused and he is not interested to proceed with the case but the investigating agencies without taking into notice of the......ord 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)

.... deposition before the Court. The trial Court upon assessment of the evidence convicted and sentenced the respondent along with others, although the trial took place in the absence of all the accused persons. However, in view of the fact that the accused respondent did not appear in the trial, ......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 ......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

Government of Bangladesh and others Vs. Md. Mojibul Haque & others, 2014, 43 CLC (AD)

....s Division Bench also referred to the case of AFM Mustafizur Rahman, Director General, Bangladesh Railway Vs. Monoharan Mazumder and others, 9 MLR (AD) 251 = 9 BLC (AD) 207 and took the view that the persons in the service on equal footing were entitled to get the benefit as directed by the Court in......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.       ......ls. Ed. This Case is also Reported in: 20 BLC (AD) (2015) 177.       ......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.       ..

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)

....red for promotion at all. 15. Mr. Md. Motahar Hossain (Sazu) further submits that the Bangladesh Civil Service Recruitment Rules, 1981 are the general rules for appointment, promotion etc of the persons in the service of the Republic and as the Service Regulations of 2002 run counter to the pro......, 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   ......in the body of the judgment without any order as to costs. Ed. This Case is also Reported in: 68 DLR (HCD) (2015) 17   ......, 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

The Commissioner of Taxes, Taxes Zone-1, Segun Bagicha, Dhaka Vs. Azmat Fashions Limited & M/S Ornate Knit Garments Industries Limited, 2014, 43 CLC (HCD)

....he Companies Act, 1913 ( VII of 1913) or কোম্পানী আইন, ১৯৯৪ (১৯৯৪ সনের ১৮ নং আইন)which makes any payment to any distributor or to any other persons by way of commission or fees for distribution or marketing of goods manufactured by it, shal......reme 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. Ed. This Case is also Reported in: ......under section 161(2) of the Income Tax Ordinance, 1984. Md. Habibul Gani, J: I agree. Ed. This Case is also Reported in: ......reme 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. Ed. This Case is also Reported in: ..

Category: Fiscal/Taxation Law | Date: 10 Nov, 2014 | Hits: 0

State Vs. Secretary, Ministry of Public Administration and others, 2014, 43 CLC (AD)

....of the law enforcing agencies, if any, guilty of laches and/or willful negligence in tak­ing prompt action on receiving the information of the abductions to find out and recover the abduct­ed persons alive. 4. At the time of issuing the Rule, the High Court Division gave as many 5(five)......torney-General in that respect as well, as noted down hereinbefore, are expunged. Ed. This Case is also Reported in: 67 DLR (AD) (2015) 271         ......wn hereinbefore, are expunged. Ed. This Case is also Reported in: 67 DLR (AD) (2015) 271         ......torney-General in that respect as well, as noted down hereinbefore, are expunged. Ed. This Case is also Reported in: 67 DLR (AD) (2015) 271         ..

Category: Criminal Law, Procedural Law | Date: 10 Nov, 2014 | Hits: 4

The Commissioner of Taxes Vs. Azmat Fashions Limited, 2014, 43 CLC (HCD)

....e Companies Act, 1913 ( VII of 1913) or কোম্পানী আইন, ১৯৯৪ (১৯৯৪ সনের ১৮ নং আইন) which makes any payment to any distributor or to any other persons by way of commission or fees for distribution or marketing of goods manufactured by it, shal......upreme 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. Ed This case is also Reported in: ......ps under section 161(2) of the Income Tax Ordinance, 1984. Md. Habibul Gani J:- I agree. Ed This case is also Reported in: ......upreme 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. Ed This case is also Reported in: ..

Category: Fiscal/Taxation Law | Date: 10 Nov, 2014 | Hits: 8

Commissioner of Taxes Vs. Azmat Fashions Limited, 2014, 43 CLC (HCD)

....e Companies Act, 1913 ( VII of 1913) or কোম্পানী আইন, ১৯৯৪ (১৯৯৪ সনের ১৮ নং আইন) which makes any payment to any distributor or to any other persons by way of commission or fees for distribution or marketing of goods manufactured by it, shal...... is directed 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:     ......f the Income Tax Ordinance, 1984. Md. Habibul Gani J. - I agree. Ed. This Case is also Reported in:     ...... is directed 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:     ..

Category: Fiscal/Taxation Law | Date: 10 Nov, 2014 | Hits: 9

Salim Ullah, son of late M.A. Bari, House No. 27, Road No. 18, Block-B, Banani, Dhaka-1213 Vs. The Commissioner of Taxes, Taxes Zone-3, Dhaka, 35, Pioneer Road, Ayesha Manjil, Kakrail, Dhaka, 2014, 43 CLC (HCD)

....applicant. The tribunal itself found that the assessment was revised under section 93 of the Income Tax Ordinance 1984 by the DCT concern which was approved by the IACT before eight days and the same persons changed the said assessment under section 120 of the Income Tax Ordinance 1984 just after ei......red in negative and in favour of the Assessee-applicant. 37. However, there shall be no order as to cost. Md. Emdadul Haque Azad, J: I agree. Ed. This Case is also Reported in: ...... 37. However, there shall be no order as to cost. Md. Emdadul Haque Azad, J: I agree. Ed. This Case is also Reported in: ......red in negative and in favour of the Assessee-applicant. 37. 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: 28 Oct, 2014 | Hits: 1

Chowdhury Mohidul Haque Vs. Anti-Corruption Com¬mission and others, 2014, 43 CLC (AD)

....e ulterior motive to exonerate the accused in the first charge-sheet against whom a prima facie case had been found. The second charge-sheet reportedly did not find any evidence against those accused persons. (Criminal Petition for Leave to Appeal No. 456 of 2011, judgment deliv­ered on 11-9-201...... illegality or infirmity in the impugned judgment and order and accordingly the civil petition for leave to appeal is dismissed. Ed. This Case is also Reported in: 67 DLR (AD) (2015) 115. ...... dismissed. Ed. This Case is also Reported in: 67 DLR (AD) (2015) 115. ...... illegality or infirmity in the impugned judgment and order and accordingly the civil petition for leave to appeal is dismissed. Ed. This Case is also Reported in: 67 DLR (AD) (2015) 115. ..

Category: Civil Law | Date: 21 Oct, 2014 | Hits: 6

State Vs. Md. Lutfur Rahman and others, 2014, 43 CLC (AD)

....ce at General Post Office, Dinajpur from 1-3-1987 to 21-54987 they misappropriated Taka 70,037.75 from sale proceeds of motor vehicle stamps col­lected for renewal of licences. That these accused persons though collected licence renewal fees of Taka 1, 09,987.75, but they deposited sale proceeds......ars imposed on the accused-respondents by the trial Court be reduced to the period they have already under­gone. Ed. This Case is also Reported in: 20 BLC (AD) (2015) 150.   ......al Court be reduced to the period they have already under­gone. Ed. This Case is also Reported in: 20 BLC (AD) (2015) 150.   ......ars imposed on the accused-respondents by the trial Court be reduced to the period they have already under­gone. Ed. This Case is also Reported in: 20 BLC (AD) (2015) 150.   ..

Category: Criminal Law | Date: 14 Oct, 2014 | Hits: 2

FAS Finance & Investment Ltd., Subastu Imam Square, 4th floor, 65 Gulshan Avenue, Gulshan, Dhaka Vs. The Commissioner of Taxes, Large Tax Payers Unit (LTU) Dhaka, 2nd 12th storied Building, Segunbagicha, Dhaka, 2014, 43 CLC (HCD)

....& 25) The aforesaid provision of section 6(1) (c) of the Income Tax Ordinance 1984 has empowered the Deputy Commissioner of Taxes to perform their functions in respect of such areas, or such persons or classes of persons, or such cases or classes of cases or such incomes or classes of incom......the result, the Income Tax Reference Application 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: ....... However, there shall be no order as to cost. Md. Emdadul Haque Azad, J: I agree. Ed. This Case is also Reported in: ......the result, the Income Tax Reference Application 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: 17 Sep, 2014 | Hits: 2