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Subarna Garments Limited Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....hittagong legally justified accept and entertained the departmental second appeal, filed seriously violating the section 158(4) of the Income Tax Ordinance 1984 without filed any condonation of delay prayer. (ii) Whether the Taxes Appellate Tribunal, lawful accepted and entertained the departme......ing-2(2nd Floor), Agrabad, Chittagong-4100………………..........................Respondent Judgment September 3, 2014 Result: The question formulated for determination is answered in the negative and in favour of assessee. Questi......answered 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: ......answered 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: 3 Sep, 2014 | Hits: 1
Yunus (Md.) Vs. State & another, 2014, 43 CLC (HCD)
....ent without any permit. The second case has ended in the discharge of the two accused. When the first case was going on before Sri SK Ganguly, Magistrate, 1 class, Alipore, the prosecutor made a prayer under section 494 of the Code of Criminal Procedure for withdrawal of the case under section ......om Any Department Of The Government is also an Entrustment with Property— Criminal breach of trust by agent— any contractor is appointed by any department of the Government for construction of any building, the contractor is termed as an agent of the concerned department o...... Let the lower Court's record along with a copy of this judgment be sent down to the concerned Court below at once. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 97 ...... Let the lower Court's record along with a copy of this judgment be sent down to the concerned Court below at once. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 97 ..Category: Criminal Law, Procedural Law | Date: 13 Aug, 2014 | Hits: 8
Haji Mohammad Ali vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....e answered in negative and in favour of the Assessee-applicant. However, there shall be no order as costs. Md. Emdadul Haque Azad J: I agree. Ed. This Case is also Reported in: ......e Commissioner of Taxes, Taxes Zone-02……………………..Respondent Judgment July 23, 2014 & July 24, 2014 Result: The questions formulated for determination are answered in the negative and in favour of assessee. Quest......ax executive has got the definite information as to the concealment of any income...........(26) Section 159(2) The power available under section 159(2) of the Income Tax Ordinance 1984 for remanding a case to the Deputy Commissioner of Taxes (Appeal) to cause further inquiry is intended b......e answered in negative and in favour of the Assessee-applicant. However, there shall be no order as costs. Md. Emdadul Haque Azad J: I agree. Ed. This Case is also Reported in: ..Category: Fiscal/Taxation Law | Date: 24 Jul, 2014 | Hits: 0
J.S.M. Glass Industries Limited Vs. Deputy Commissioner of Taxes, 2014, 43 CLC (HCD)
....from the gas bill, filed an application on 1.02.2006 before the Chairman, National Board of Revenue, praying for either adjustment of those amount with the future gas bill or to refund the same. That prayer being not responded, the Assessee-writ petitioner upon serving notice demanding justice upon ...... the Bank in turn pays the billed amount to the gas company. It appears from the highlighted portion that the provision of rule 16 of the Income Tax Rule 1984 designated the ‘person responsible for making any payment to any other person on account of supply of goods’ a “deducting a......at their end, supplied by the Assessee-writ petitioner. However, there shall be no order as to cost. Md. Emdadul Haque Azad, J: I agree. Ed. This Case is also Reported in: ......at their end, supplied by the Assessee-writ petitioner. 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: 23 Jul, 2014 | Hits: 0
Motiur Rahman and others Vs. Siddika Begum and Others, 2014, 43 CLC (HCD)
....ued calling upon die opposite parties No. 1 to show cause as to why the judgment and order dated 9-6-2013 passed by the District Judge, Kishoregonj in Miscellaneous Appeal No.122 of 2009 allowing the prayer for temporary injunction reversing the judgment and order dated 12-8-2009 passed in Partition......Possession— The defendant No. 1 has exclusive possession over the suit land and prima facie shows that she has mutated her name separately and paying regular rent to the government. Before disposal of the partition suit finally, it is sufficient to prove that the defendant No. 1......ppeal No. 122 of 2009 is hereby upheld. The order of stay granted earlier by this court is vacated. Ed. This Case is also Reported in: 68 DLR (HCD) (2016) 179 ......ppeal No. 122 of 2009 is hereby upheld. The order of stay granted earlier by this court is vacated. Ed. This Case is also Reported in: 68 DLR (HCD) (2016) 179 ..Category: Procedural Law | Date: 16 Jun, 2014 | Hits: 0
State Vs. Md. Sajjad Ali, 2014, 43 CLC (HCD)
.... recovered. 50. In cross-examination, he stated that at the time of talking away the victim, Shafiqul was inside the shop. He cannot remember the exact time but it happened just after the magrib prayer. He did not disclose the matter to the father and mother of the deceased. He stated that the ...... Criminal Appeal No. 8657 of 2008 and Jail Appeal No. 30 of 2009. Judgment Quamrul Islam Siddique J. — The learned Sessions Judge, Rajshahi referred this matter of death sentence for confirmation under section 374 of the Code of Criminal Procedure (shortly, CrPC) to this Court. ......nection with any other case. Send down the lower Court records with a copy of this judgment to the concerned Court at once. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 161 ......nection with any other case. Send down the lower Court records with a copy of this judgment to the concerned Court at once. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 161 ..Category: Criminal Law | Date: 16 Jun, 2014 | Hits: 15
Shahin Reza (Md.) Vs. Nasiruddin Howlader and others, 2014, 43 CLC (AD)
....y his subsequent purchases from the heirs of Burundi Hawlader acquired valid title in the suit land. 46. Admittedly, the plaintiff filed the suit for declaration of title simpliciter without any prayer for recovery of possession. Had the plaintiff not in possession of 5.05 acres of land as cont......uddin Howlader and others………Respondents Judgment June 5, 2014 Result: This appeal is dismissed. Limitation Act (IX of 1908); Article 120 Suit Field for Declaration of Title— Plaintiff is not bound to institute a suit for declaration...... and findings given by Nazmun Ara Sultana, J. Order of Court This appeal is dismissed by majority decision. Ed. This Case is also Reported in: 67 DLR (AD) (2015) 243 ...... and findings given by Nazmun Ara Sultana, J. Order of Court This appeal is dismissed by majority decision. Ed. This Case is also Reported in: 67 DLR (AD) (2015) 243 ..Category: Limitation Law, Property Law | Date: 5 Jun, 2014 | Hits: 11
Amena Meher Vs. Md. Abdul Kader and others, 2014, 43 CLC (HCD)
...., Pabna having taken up the matter, heard both sides i.e. preemptee and pre-emptor opposite party. The pre-emptor opposite party of course did not file written objection although he resisted the prayer made by the pre-emptee, making oral submissions before the Joint District Judge, who upon hea......exclusive possession got the same mutated in his favour. During pendency of the pre-emption proceeding the appellant filed an application under Order XL, rule 1 of the Code of Civil Procedure praying for appointment of a receiver in respect of the litchi bagan situated over the disputed land, claimi....... The office is directed to communicate this order to the Joint District Judge, 2nd Court, Pabna for compliance. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 61 ....... The office is directed to communicate this order to the Joint District Judge, 2nd Court, Pabna for compliance. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 61 ..Category: Civil Law, Procedural Law | Date: 19 May, 2014 | Hits: 3
State and another Vs. Abdul Kader @ Mobile Kader and others, 2014, 43 CLC (AD)
.... under sections 302/120B of the Penal Code and he be released from Jail at once, if not wanted, in connection with any other case. Ed. This Case is also Reported in: 67 DLR (AD) (2015) 6. ......her co-accused Lowrance and that the said dispute could not have been resolved despite his brother's eagerness to settle the difference. The Dhruta Bichar Tribunal No.1, Dhaka, which got the case for trial framed charge under sections 302/12OB/34 and 307 of the Penal Code against the respondents...... for Ataur Rahman has seriously criticized the mode of disposing of the appeal and submits that the High Court Division acted illegally in dismissing accused Ataur Rahman's appeal, and prayed for remanding I he matter to the High Court Division for ends of justice for fresh hearing on merit. Sin...... under sections 302/120B of the Penal Code and he be released from Jail at once, if not wanted, in connection with any other case. Ed. This Case is also Reported in: 67 DLR (AD) (2015) 6. ..Category: Criminal Law | Date: 14 May, 2014 | Hits: 16
Bangladesh Rural Advancement Committee (BRAC) VS. The Commissioner of Taxes, 2014, 43 CLC (HCD)
.... Bangladesh is directed to take necessary steps under section 161(2) of the Income Tax Ordinance, 1984. S. H. Md. Nurul Huda Jaigirdar J.- I agree. Ed. This case is also Reported in: ......Building, Segun Bagicha, Dhaka……………………Respondent (In both the applications) Judgment May 12, 2014 Result: The question (vi) formulated for determination answered in the affirmative in favour of the department-respondent and ......sing from the Non-Agrobased Program, support enterprise, etc. against the other income of the Applicant, the loss having been claimed in the return and having arisen from economic activities, instead remanding the matter to the IACT for fresh consideration.” Income Tax Reference No. 256 0...... Bangladesh is directed to take necessary steps under section 161(2) of the Income Tax Ordinance, 1984. S. H. Md. Nurul Huda Jaigirdar J.- I agree. Ed. This case is also Reported in: ..Category: Fiscal/Taxation Law | Date: 12 May, 2014 | Hits: 5
Bangladesh Rural Advancement Committee (BRAC) Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....ngladesh is directed to take necessary steps under section 161(2) of the Income Tax Ordinance, 1984. S. H. Md. Nurul Huda Jaigirdar J.- I agree. This Case is also Reported in: ...... Zone-5, Second 12-Storied Building, Segun Bagicha, Dhaka……………Respondent in both the applications Judgment May 12, 2014 Result: The question (i) formulated for determination answered in the affirmative in favour of the department-respondent. ......sing from the Non-Agrobased Program, support enterprise, etc. against the other income of the Applicant, the loss having been claimed in the return and having arisen from economic activities, instead remanding the matter to the IACT for fresh consideration.” Income Tax Reference No. 256 0......ngladesh is directed to take necessary steps under section 161(2) of the Income Tax Ordinance, 1984. S. H. Md. Nurul Huda Jaigirdar J.- I agree. This Case is also Reported in: ..Category: Fiscal/Taxation Law | Date: 12 May, 2014 | Hits: 5
Ayub Hossain Khan (Md.) Vs. Bangladesh and others, 2014, 43 CLC (AD)
....n Writ Petition No.4608 of 2009 as early as in August, 2011, prayed for an stay of the operation of the High Court Division's order for two months so that the school could be shifted and the said prayer was granted. Yet, instead of shifting the school, for which stay was successfully applied for......ub Hossain Khan (Md.)................................Petitioner [In both the cases] Vs. Bangladesh and others (In Civil Petition 1901 of 2011) Human Rights and peace for Bangladesh [In Civil Petition 1902 of 2011]……..Respondent Judgment May 4......the learned Advocate and his client resorted to clear fraud upon the Court for which they deserve to be reprimanded. Ed. This Case is also Reported in: 66 DLR (AD) (2014) 215. ......the learned Advocate and his client resorted to clear fraud upon the Court for which they deserve to be reprimanded. Ed. This Case is also Reported in: 66 DLR (AD) (2014) 215. ..Category: Civil Law, Property Law | Date: 4 May, 2014 | Hits: 20
Parul Nath and others Vs. State, 2014, 43 CLC (AD)
....§¦à§¦à§¨ (the Act, 2002) whereupon Kotwali Police Station Case No. 16(6)2005 was started. The case was registered as GR Case No.393 of 2005 (hereinafter referred to as GR Case No.393 of 2005). On the prayer of the Investigation Officer made on 9-6-2005 alamots seized in Kotwali Police Station Case N......inal jurisdiction. The Act, 1974 has provided the Tribunals with the power to pass necessary orders in case of confiscation of the property at the time of disposal of the case either in the form of acquittal or conviction, but it has not provided the Tribunals with any power to deal w......urt Division in Criminal Miscellaneous Case No.4296 of 2006 and by this Court in Criminal Appeal No.43 of 2009 stand Accordingly. Ed. This Case is also Reported in: 20 BLC (AD) (2015) 77. ......urt Division in Criminal Miscellaneous Case No.4296 of 2006 and by this Court in Criminal Appeal No.43 of 2009 stand Accordingly. Ed. This Case is also Reported in: 20 BLC (AD) (2015) 77. ..Category: Criminal Law, Property Law | Date: 27 Apr, 2014 | Hits: 8
Chittagong Steel Mills Ltd and another Vs. MEC, Dhaka & others, 2014, 43 CLC (AD)
.... therefore, the impugned judgment dated 13-1-2004 of the High Court division is liable to be set-aside. The findings of the High Court Division that the respondent (MEC Dhaka) made an additional prayer before the Arbitrators in paragraph 10 of their original petition before the Arbitrators......iled an application under sections 14/17 of the Arbitration Act, 1940 in the Fifth Court of Subordinate Judge, Dhaka, stating, inter alia, that they were appointed as exclusive sales/commission agent for sale of different products of the appellant, Chittagong Steel Mills Ltd. (in short, the Mil......e do not find any substance in this appeal. Accordingly, this appeal is dismissed without any order as to costs. Ed. This Case is also Reported in: 66 DLR (AD) (2014)246. ......e do not find any substance in this appeal. Accordingly, this appeal is dismissed without any order as to costs. Ed. This Case is also Reported in: 66 DLR (AD) (2014)246. ..Category: Civil Law | Date: 23 Apr, 2014 | Hits: 10
State Vs. Shajahan Bepari and others, 2014, 43 CLC (HCD)
....de. 6. The learned Deputy Attorney-General appearing for the State-petitioner seeks to impeach the impugned order on three fold arguments: Firstly: Most of the time were allowed on the prayer of the accused-opposite parties on all false pleas to intentionally pass time for the trial a......of 1983. 2. Facts in brief are that the accused opposite-parties in collusion with each other misappropriated Taka 15,000 from the SB Account of Mr. Jaharlal Shaha taking the chance of forgery and false persuasion. 3. The police after investigation submitted charge-sheet accusing......e is directed to dispose of the case within six months from date. Office is directed to communicate the order at once. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 140 ......e is directed to dispose of the case within six months from date. Office is directed to communicate the order at once. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 140 ..Category: Criminal Law, Procedural Law | Date: 3 Apr, 2014 | Hits: 3
Ruksana Huq and oth¬ers Vs. AK Faizul Huq (Raju) and others, 2014, 43 CLC (AD)
....g evidence of both the parties. Thereafter, the Court recorded the evidence of the opposite party No.1, Mariam Begum since the petitioners side was absent. However, subsequently the Court allowed the prayer of the petitioners to cross-examine the opposite party's witness No.1, but without cross-......r the Petitioners. Probir Niogi, Advocate instructed by Nurul Islam Bhuiyan, Advocate-on-Record—For Respondent No.3. Not represented—Respondent Nos. 1 and 2. Civil Petition for Leave to Appeal No.1827 of 2009. (From the judgment and order dated 24-5-2009 passed by the...... process of Court. 11. However, we find no merit in this Civil Petition for Leave to Appeal and hence it is dismissed. Ed. This Case is also Reported in: 66 DLR (AD) (2014) 240. ...... process of Court. 11. However, we find no merit in this Civil Petition for Leave to Appeal and hence it is dismissed. Ed. This Case is also Reported in: 66 DLR (AD) (2014) 240. ..Category: Civil Law, Procedural Law | Date: 25 Feb, 2014 | Hits: 4
Moklesur Rahman (Md.) and another Vs. Government of Bangladesh and others, 2014, CLC (AD)
....ee-holder-Bank) filed Artha Rin Suit No.304 of 2003 in the Court of Artha Rin Adalat No.1, Dhaka (the Artha Rin Adalat) impleading the writ-petitioners as defendants on the averments that on the prayer of writ-petitioner No.1, the decree-holder-Bank sanctioned Taka 5,00,000 as CC Hipo Loan in f......-9. Hosne Ara Begum, Advocate, instructed by Chowdhury Md. Zahangir, Advocate-on-Record—For Respondent No.4. None represented—For Respondent Nos.1-3 & 5. Civil Petition for Leave to Appeal No. 2125 of 2010. (From the order dated the 18th day of July, 2010 and the ......hereinbefore. The Artha Rin execution case in question (No.560 of 2004) shall stand satisfied accordingly. Ed. This Case is also Reported in: 66 DLR (AD) (2014) 207. ......hereinbefore. The Artha Rin execution case in question (No.560 of 2004) shall stand satisfied accordingly. Ed. This Case is also Reported in: 66 DLR (AD) (2014) 207. ..Category: Others | Date: 24 Feb, 2014 | Hits: 15
.... of political rivalry or the omnibus allegation that the Magistrates and lower court Judges are controlled by the government, cannot, by themselves ground for anticipatory bail. Such a bail prayer can be considered when it appears to the Court that the purpose of the alleged proceeding as ......p;……………Petitioner
Vs.
Dr. Khandaker Mosharraf Hossain and another.........Respondents
Judgment
February 24, 2014.
Result:
The petition for Leave to Appeal is disposed of.
The Code of Criminal Procedure, 1898 (V of 1898); sect......e High Court Division.
The petition for Leave to Appeal is disposed of with the above observations and guidelines.
Ed.
This Case is also Reported in: 66 DLR (AD) (2014) 92.
......e High Court Division.
The petition for Leave to Appeal is disposed of with the above observations and guidelines.
Ed.
This Case is also Reported in: 66 DLR (AD) (2014) 92.
..
Category: Anti-Corruption Laws, Criminal Law, Procedural Law | Date: 24 Feb, 2014 | Hits: 52
Delipjan being dead her heirs: Fazal Haque and other Vs. Shahed Badsha and others, 2014, 43 CLC (AD)
....contested the suit by filing a joint written statement denying all the material statements made in the plaint. The case of these defendants, in short, is that the suit is not maintainable without the prayer for recovery of khas possession. Their further case is that one Bendu Bepari was the owner of...... 2. The facts, leading to this appeal, in brief, are as follows: The appellants herein as the plaintiffs instituted Title Suit No.65 of 1989 in the Court of Assistant Judge, Dhamrai, Dhaka for declaration of title in respect of "Kha" schedule land of the plaint. The case of the ......s allowed and the impugned judgment delivered by the High Court Division is set-aside without any order as to costs. Ed. This Case is also Reported in: 65 DLR (AD) (2013) 176. ......s allowed and the impugned judgment delivered by the High Court Division is set-aside without any order as to costs. Ed. This Case is also Reported in: 65 DLR (AD) (2013) 176. ..Category: Civil Law | Date: 11 Feb, 2014 | Hits: 5
Loreeto Vs. Nasreen Sobhan and another, 2014, 43 CLC (AD)
....rmination of the tenancy by legal notice under section 106 of the Transfer of Property Act while passing a decree for ejectment and secondly, whether in the absence of sufficient pleadings, prayer, evidence and findings in support of compensation, the court has power to pass such decree. ......p; February 3, 2014. Result: The appeal is disposed of with expunction. The compensation can only be paid for such expense, or injury which the claimant suffered by reason of arrest or attachment or injunct......he decree are hereby expunged. The appeal is disposed of with the above expunction without, however, any order as to costs. Ed. This Case is also Reported in: 20 BLC (AD) (2015) 111. ......he decree are hereby expunged. The appeal is disposed of with the above expunction without, however, any order as to costs. Ed. This Case is also Reported in: 20 BLC (AD) (2015) 111. ..Category: Civil Law | Date: 3 Feb, 2014 | Hits: 14
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