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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. ......;s claim of possession on the suit land is concocted. It is further contended that though the plaintiff-petitioner had the opportunity to file suit for specific performance of contract but she purposefully avoided the said route as her suit has been barred under section 21A of the Specific Relief Ac......g evidence within this time but instead of assisting the learned trial Court in adjudication upon the suit, the mere attempt of approaching by defendant No.1 seeking rejection of the plaint at this stage does not appear to be a bonafide step. This Court has discouraged the above kind of move in a nu..Category: Civil Law, Procedural Law | Date: 11 Dec, 2014 | Hits: 19
....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
......ouse passing in the examination held under Customs Agents (Licensing) Rules, 2009, and satisfying all the formalities required under the provisions of Rules 5 and 6 of the aforesaid Rules, 2009. Upon full satisfaction of the criteria set out in the Rules and passing in the examination, writ pet......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)
.... 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. ...... statues. But even otherwise, this view of the matter does not support the argument. After the issue of a notification under section 4, an owner of land in the locality notified cannot have full beneficial enjoyment of his property; he cannot for example, build on his land for if he d......e second inclusive definition of abandoned property in Article 2(1) (ii) of PO No. 16 of 1972, namely: "(ii) any property taken over under the Bangladesh (Taking Over of Control and Management of Industrial and Commercial Concerns) Order 1972 (Acting President's Order No. 1 of 197..Category: Banking Law | Date: 4 Dec, 2014 | Hits: 4
....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
...... contemner Nos.1 and 2, submits that the contemners have offered unconditional apology and further submits that the contemners even do not justify their conduct on any excuse whatever, that they have full respect to the Court and they will never repeat such conduct in future. He also adds that, inde......o sustain in this country, by awarding appropriate punishment to the offenders, without discrimination as well as letting all concerned to hear the voice of this Court and to understand that the age old proverb that the hands of this court is long enough to reach any offender……&he..
Category: Constitutional Law, Contempt of Court Law | Date: 4 Dec, 2014 | Hits: 10
Government of Bangladesh and others Vs. Md. Mojibul Haque & others, 2014, 43 CLC (AD)
....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. ......ourt Division erred in law in not considering that the retirement under Section 9(2) of the Public servants (Retirement) Act, 1974 in public interest after completion of 25 years of service with full pension benefit is not a punishment nor does it contain any stigma and thus in no way the ......n upon the writ-respondents, appellants herein (hereinafter referred to as the writ-respondents) to re-instate them in service with continuity of service and other benefits, who were yet to reach the age of superannuation and for further direction upon the writ-respondents to allow the "remaini..Category: Constitutional Law, Employment/Service Law | Date: 25 Nov, 2014 | Hits: 20
Shawkat Hossain (Md.) and another Vs. Golam Mohammad and another, 2014, 43 CLC (HCD)
....ith law. Send copy of this judgment to the appellate Court below along with the lower Court record, if not already sent back. Ed. This Case is also Reported in: 20 BLC (AD) (2015) 27 ......so that the plaintiff could not clarify when and from where the stamp paper of the alleged bainapatra was purchased and that there was no explanation also as to why in spite of payment of almost full consideration money the possession of the land was not delivered. 6. Against the judgment ......e to go for microscopic enlargement and expert advice since the science of examination of signature, writing, etc. for determination of similarity has advanced enough and it has reached to the stage of accuracy and certainty as well as expertise skill is also available." 14. Consideri..Category: Evidence Law, Property Law | Date: 20 Sep, 2014 | Hits: 10
....rar, Supreme Court of Bangladesh, is 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:
......ing, affirmed the order of the CTA holding that the loans obtained by the assessee as share-holder of the companies are accumulated profit and that the Inspecting Additional Commissioner of Taxes was fully justified by applying the provision of section 2(26) (e) of the Ordinance and that the CTA was......rar, Supreme Court of Bangladesh, is 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:
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Category: Fiscal/Taxation Law | Date: 17 Sep, 2014 | Hits: 0
....The Registrar, Supreme Court of Bangladesh, is 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:
......ing, affirmed the order of the CTA holding that the loans obtained by the assessee as share-holder of the companies are accumulated profit and that the Inspecting Additional Commissioner of Taxes was fully justified by applying the provision of section 2(26)(e) of the Ordinance and that the CTA was ......The Registrar, Supreme Court of Bangladesh, is 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:
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Category: Fiscal/Taxation Law | Date: 17 Sep, 2014 | Hits: 8
Latifur Rahman Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....ngladesh, is 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: ......ing, affirmed the order of the CTA holding that the loans obtained by the assessee as share-holder of the companies are accumulated profit and that the Inspecting Additional Commissioner of Taxes was fully justified by applying the provision of section 2(26) (e) of the Ordinance and that the CTA was......ngladesh, is 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: 17 Sep, 2014 | Hits: 17
Fidelity Assets and Securities Co. Ltd. Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....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: ......Application No. 367 of 2010 heard along with Income Tax Reference Application No. 368 of 2010 and 239 of 2011 as referred by the learned Advocate Mr. Mosharaf Hossain. Therefore the question No. 1 in full is required to be answered in negative and in favour of the assessee-applicant. 24. The qu......ts of the Applicant’s Case 2. An accumulated reading of the factual aspect of these two Income Tax Reference Applications reveals that the Assessee-applicant is a public limited company engaged in leasing business under the licensed obtained from the Bangladesh Bank issued under the Finan..Category: Fiscal/Taxation Law | Date: 16 Sep, 2014 | Hits: 0
Onil Kuar Podder and others Vs. Mostafa Unuch, 2014, 43 CLC (HCD)
....aside. Pre-emption Title Suit No. 47 of 2007 is dismissed. Send down the lower court records at once. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 302 ...... of Gobind Dayal Vs. Inayatullah, Brij Mohan Lal Vs. Abul Hasan Khan, ILR 1885 (All) 775 this decision settled that Muhammadan Law Pre-emption can be applied against Hindus. 11. We have carefully read this full bench decision. A lengthy discussions have been made and several proposition of......share to whom he pleases, and the other sharers have no necessary right of pre-emption. And in Ram Kanhace Rai Vs. Bung Chund Bunhoojea(2), (3 SDA Rep 17), decided in 1820, it was held that vicinage and partnership did not confer any right of pre-emption according to the Hindu Law as current in..Category: Property Law | Date: 15 Sep, 2014 | Hits: 8
....sentatives, as the case may be, within 6(six) months from the date of receipt of a copy of the judgment.
Ed.
This Case is also Reported in: 66 DLR (AD) (2014) 274.
......to return the unused land under LA Case No.122/60-61. The relevant portion of the decision is quoted below:
Land in Kathalbagan:
"(a) Out of total of 20.97 acres acquired on payment of full compensation under Gazette Notification 4.19 acres actually under, use of PWD may be retained a......red land which had been lying unused for years together to the original owners. Subsequently, the Government issued a notice in different Newspapers and also printed in Land Administration Manual at page 542 stated as under:
OWNERS TO GET BACK UNUTILIZED ACQUIRED LAND:
It appears that..
Category: Property Law | Date: 9 Sep, 2014 | Hits: 21
....thout any order from any court dismantled the property of plaintiffs. It is a heinous offence and should not go without any punishment but Mr. Shihab Uddin Ahmed, learned Advocate, submits that, this woman, did it on the instruction of her superior authority against whom no Rule was issued. We do no......gulation. In LA Case No. 2/1920-21 Government acquired 339 acres of land but since 1963 there having no development work, taking advantage of such situation, plaintiffs went into possession forcefully on the land of dag No. 108 which is totally illegal. Plaintiffs after getting forceful possess......her Institution, PTI, on 28-1-1975 as per Government rules and regulation. In LA Case No. 2/1920-21 Government acquired 339 acres of land but since 1963 there having no development work, taking advantage of such situation, plaintiffs went into possession forcefully on the land of dag No. 108 wh..
Category: Limitation Law, Property Law | Date: 4 Sep, 2014 | Hits: 6
Subarna Garments Limited Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
....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: ......2 of the Income Tax Ordinance 1984 is applicable in their case and since the Assessee-applicant failed to deduct the Advance Income Tax (AIT) from the bill of the sub-contract, the DCT concern has lawfully added the total paid amount with the income of the Assessee-applicant and accordingly th......ection 52: Deduction from payment to contractors, etc.— (1) Where any payment is to be made, whether in full or in part, or by way of advance, on account of indenting commission [or travel agency commission] or shipping agency commission or supply of goods or [execution of contract or sub..Category: Fiscal/Taxation Law | Date: 3 Sep, 2014 | Hits: 1
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: ......t order was passed by the DCT concern relying on the finding of the investigation. As the Assessee-applicant failed to disclose the amount of income for the concerned income year and evaded the right full amount of tax the DCT concern being informed by the CIC and with prior approval of the concerne......ipated liabilities under this Ordinance or the Income-tax Act, 1922 (XI of 1922), or the Gift-tax Act, 1963 (XIV of 1963): Provided that no such certificate shall be necessary in respect of mortgage to any bank of any property valued at a sum not exceeding one lakh taka or in respect of sale by..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)
....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: ...... a double payment, in the hands of the taxes department, of the same tax, since the tax department shall get tax from the earlier paid gas bills in due course, the tax department cannot be allowed lawfully to obtain twice on the same liability. This has happened in the instant case.................(......52 The Income Tax Rule, 1984; Rule 16 The provision of section 52 of the Income Tax Ordinance 1984 liable the Gas Company to pay income tax in advance, to be deducted at the payment stage by the deducting authority. In practice the consumer does not pay the gas bill directly to the g..Category: Fiscal/Taxation Law | Date: 23 Jul, 2014 | Hits: 0
Md. Jafar Ullah Vs. Bangladesh, 2014, 43 CLC (HCD)
.... given is hereby vacated. Communicate copies of this judgment to the respondents at once. Md. Badruzzaman J.- I agree. Ed.66 This Case is also Reported in: DLR (2014) (HCD) 380 ...... d) ‘Lottery’ is a form of gambling punishable under Section 294A of the Penal Code with exceptions provided therein. e) the Magistrate of a district or other officer invested with full power of a Magistrate or the District Superintendent of Police may either himself enter, or by ...... 1867 (Act No. II of 1867); section 3 The Penal Code, 1860 (Act No. XLV of 1860); section 294A Gambling, its meaning, extent and status under law a) any game that is played for money, wager or stake or in other words played risking money or something of value for a chance to win a pri..Category: Others | Date: 28 Jun, 2014 | Hits: 91
State Vs. Md. Sajjad Ali, 2014, 43 CLC (HCD)
....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 ......, but he has not been examined by the prosecution to dispel the clouds from the mind of the people as to the parentage of the victim. Therefore, we find that the prosecution case is wrapped with full of mist. If we believe the confession of the accused, we have to disbelieve the prosecution cas......8). At about 7-30 pm, accused Md. Sajjad Ali called the younger son of the informant, namely, Shuvon with the promise to offer him biscuit and caught hold of his hand and went away towards Parila village in the north. The accused also told Sohag and Sohan to go home. Sohag (P.W.2) and Sohan informed..Category: Criminal Law | Date: 16 Jun, 2014 | Hits: 15
Aynul Haque (Md.) Vs. Government of Bangladesh, Dhaka, 2014, 43 CLC (HCD)
.... for this court to interefere with the impugned decision and order. Thus, the petition is dismissed. Ed. This Case is also Reported in: 67 DLR (AD) (2015) 381 ......ated and the inquiry officer did not hold inquiry following the relevant rules and procedures. It has been stated that the punishment of compulsory retirement had been awarded illegally and unlawfully. The Government contested the said AT Case contending that on the basis of the inquiry co...... for this court to interefere with the impugned decision and order. Thus, the petition is dismissed. Ed. This Case is also Reported in: 67 DLR (AD) (2015) 381 ..Category: Administrative Law | Date: 19 May, 2014 | Hits: 3
Beautiful Bibi Vs. Md. Sydur Rahman, 2014, 43 CLC (HCD)
..... The photocopies of the said deposition and the Exhibits X, X (1) and X (2) attested by the Bench officer shall be retained. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 1 ......g issue is the legitimacy of the child Md. Biman and his maintenance. In consideration of the importance and sensitivity of the issue and the opposite views taken by the courts below, I have carefully perused the materials on record including the evidence adduced by the parties. 32. T......of 2012 is discharged. The Rule issued in CR 4153 of 2012 is made absolute. DNA Test accepted worldwide as a reliable scientific method for various purposes including determination of parentage The DNA report contains the analysis of data of the child and also of both plaintiff and de..Category: Women and Children | Date: 19 May, 2014 | Hits: 29
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