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Bayazid (Md.) Vs. State, 2009, 38 CLC (HCD)

....ired any where to remove the possibility of doubt being arisen in interpreting any provision of the said Penal Statute and the Rules. Ed. This Case is also Reported in: 61 DLR (HCD) (2009) 772. ......ired any where to remove the possibility of doubt being arisen in interpreting any provision of the said Penal Statute and the Rules. Ed. This Case is also Reported in: 61 DLR (HCD) (2009) 772. ......D) (2009) 772. ......ired any where to remove the possibility of doubt being arisen in interpreting any provision of the said Penal Statute and the Rules. Ed. This Case is also Reported in: 61 DLR (HCD) (2009) 772. ..

Category: Anti-Corruption Laws | Date: | Hits: 44

Md. Nur Hossen Vs. State, 2007, 36 CLC (HCD)

....pellant Nur Hossen shall be set at liberty on his serving the remaining portion of sentence, if any. Send down the L.C.R at once. Ed. This Case is also Reported in: 13 MLR (HCD) (2008) 251. ....... The learned Advocate for the appellant lastly submits that the appellant is entitled to get benefit of section 35A of the Code of Criminal Procedure i.e. the period of custody of the convict may be deducted from his terms of sentence. 24. In this connection he refers the decision in the case of......R (HCD) (2008) 251. ......pellant Nur Hossen shall be set at liberty on his serving the remaining portion of sentence, if any. Send down the L.C.R at once. Ed. This Case is also Reported in: 13 MLR (HCD) (2008) 251. ..

Category: Criminal Law | Date: | Hits: 77

Shafiqul Islam Khan Vs. The Commissioner of Taxes, 2012, 41 CLC (HCD)

.... of the case: It has been asserted in the application that the Assessee-Applicant Shafiqul Islam Khan, being an individual Assessee holding TIN 387-101-4137/sha-24/zone-3, Chittagong, filed income tax return for the assessment year 2004-2005 and the Deputy Commissioner of Taxes (DCT) disposed of ......hall be no order as to costs. The connected Rule being No.20 (ref)/2007 is disposed off with the above observation accordingly. FRM Nazmul Ahasan J. - I agree. This Case is also Reported in: ......pposite Party Judgment January 10, 2012. Result: The I.T. reference succeeds. The connected Rule being No. 20(ref)/2007 is disposed off. Lawyers Involved A. J. Mohammed Ali, Advocate with Hassan M.S. Azim, Advocate with Kamal Hossain Meahzi, Advocate-For the Assessee-applicant. ......ircumstances of the case, the Tribunal was justified in law not holding that the AACT as well as the DCT acted illegally in treating the investment under Section 19(3) and 19(4) as (income from other sources) in spite of the fact that the assessee disclosed the source of the money with supporting ev..

Category: Fiscal/Taxation Law | Date: | Hits: 83

Momin Miah & others Vs. Md. Shafiullah Patwari and others, 2007, 36 CLC (HCD)

....umstances of the case, I direct the parties to bear their respective costs. Lower Courts Records are sent down to Courts concerned. Ed. This Case is also Reported in: 13 BLC (HCD) (2008) 86. ......umstances of the case, I direct the parties to bear their respective costs. Lower Courts Records are sent down to Courts concerned. Ed. This Case is also Reported in: 13 BLC (HCD) (2008) 86. ......6. ......umstances of the case, I direct the parties to bear their respective costs. Lower Courts Records are sent down to Courts concerned. Ed. This Case is also Reported in: 13 BLC (HCD) (2008) 86. ..

Category: Property Law | Date: | Hits: 64

Hachina Begum and others Vs. Abdul Mannan and others, 2010, 39 CLC (HCD)

....arisal in Title Suit No.23 of 1978 is set-aside. Let a copy of the judgment along with lower Court's record be sent down at once. Ed. This Case is also Reported in: 30 BLD (HCD) (2010) 628. ......arisal in Title Suit No.23 of 1978 is set-aside. Let a copy of the judgment along with lower Court's record be sent down at once. Ed. This Case is also Reported in: 30 BLD (HCD) (2010) 628. ......…………..Appellants Vs. Abdul Mannan and others………………………………….Respondents Judgment August 2, 5, 8, 2010. Result: The appeal is allowed. The limitation will start not from the date of publication of record of right, so long any dispute as to titl......decessor of the plaintiffs was a minor school going student during the R.S. operation of the year, 1925 and was in joint mess with his father Abdul Latif in the year 1925; that Abdul Kader Mia had no source of income to take settlement of the suit land and he never possessed the suit land before the..

Category: Property Law | Date: | Hits: 146

M/s. Sonali Agency Vs. Chairman, National Board of Revenue and others, 2008, 37 CLC (HCD)

.... 01.07.97 to 30.06.98 the petitioner paid further 13,75,000.00. Total contribution of the capital to the fund of the firm stood at 32,52,297.00. 3. The petitioner accordingly, submitted his income tax return as an individual for the assessment year 1998-99. Pursuant to notice under Section 83(1) ...... to have been made without any lawful authority and as such, is of no legal effect and accordingly, quashed. Communicate at once. Ed. This Case is also Reported in: 13 MLR (HCD) (2008) 313. ......(HCD) (2008) 313. ...... to have been made without any lawful authority and as such, is of no legal effect and accordingly, quashed. Communicate at once. Ed. This Case is also Reported in: 13 MLR (HCD) (2008) 313. ..

Category: Fiscal/Taxation Law | Date: | Hits: 94

Md. Fazlul Haque and others Vs. Government of Bangladesh and others, 2012, 41 CLC (HCD)

....with documents in support of his contention that Kofiluddin was an affected person, but ultimately failed. 13. On the other hand the petitioners’ claim of possession lends support from municipal tax receipts (annex-B to the writ petition), a certificate issued by the Regional Officer of Dhaka C......directed not to evict the petitioners from the plot in question until a new plot is allotted and handed over in their favour. Mohammad Bazlur Rahman J. - I agree. This Case is also Reported in: ......Petitioners Vs. Government of Bangladesh and others………..Respondents Judgment July 25, 2012. Result: The Rule is disposed of. Lawyers Involved: Kazi Rezaul Hossain, Advocate-For the petitioners. S.M. Quamrul Hasan, Assistant Attorney General-For respondent No.3. M......directed not to evict the petitioners from the plot in question until a new plot is allotted and handed over in their favour. Mohammad Bazlur Rahman J. - I agree. This Case is also Reported in: ..

Category: Property Law | Date: | Hits: 82

Md. Omar Faruque Vs. State and another, 2007, 36 CLC (HCD)

....enal Code now pending in the Court of the Magistrate, 1st Class, Kushtia is quashed. Communicate the order to the Court concerned. Ed. This Case is also Reported in: 15 BLT (HCD) (2007) 318. ......enal Code now pending in the Court of the Magistrate, 1st Class, Kushtia is quashed. Communicate the order to the Court concerned. Ed. This Case is also Reported in: 15 BLT (HCD) (2007) 318. ...... Supreme Court High Court Division (Criminal) Present: Sharif Uddin Chaklader J Shiekh Abdul Awal J Md. Omar Faruque…………………………Accused-Petitioner Vs. The State and another……………………………Opposite parties Judgment January 29, 2007. ......nd force in the submission of Mr. Md. Jahangir Hossain, the learned Advocate for the accused petitioner. 13. In absence of any definite allegation of inducement for getting money from a particular source or person and refusal to repay the same, the proceeding of the case is an abuse of process of..

Category: Criminal Law | Date: | Hits: 92

Mostafizur Rahman (Md.) Vs. State, 1993, 22 CLC (HCD)

....ence that my be passed against him. Let the records of the case be sent down expeditiously with a copy of this Judgment and order. Ed. This Case is also Reported in:48 DLR (HCD) (1996) 422. ......it is directed that if in the retrial in accordance with law, the appellant is found guilty, then the quantum of sentence that he had already under gone be taken into consideration and accordingly be deducted from the quantum of sentence that my be passed against him. Let the records of the case ...... the case be sent down expeditiously with a copy of this Judgment and order. Ed. This Case is also Reported in:48 DLR (HCD) (1996) 422. ......ence that my be passed against him. Let the records of the case be sent down expeditiously with a copy of this Judgment and order. Ed. This Case is also Reported in:48 DLR (HCD) (1996) 422. ..

Category: Criminal Law | Date: | Hits: 110

Chittagong Dry Dock Ltd. Vs. Commissioner of Taxes, 2012, 41 CLC (HCD)

....er the Bangladesh Steel and Engineering Corporation. Every transaction in the books of accounts of the assessee are subject to internal check system passed in Audit. The assessee submitted its income tax return for the assess­ment year 2003-2004 before the Deputy Commissioner of Taxes, Companies Ci......ervations made in the body of the Judgment. The Registrar is to take steps under section 161(2) of the Income Tax Ordinance, 1984. Ed. This Case is also Reported in: 64 DLR (HCD) (2012) 412. ...... 161(2) of the Income Tax Ordinance, 1984. Ed. This Case is also Reported in: 64 DLR (HCD) (2012) 412. ......low later? (III) Whether, in the facts and the circum­stances of the case the tribunal is judicious in upholding the order of the AACT who con­firmed DCT's disregard to set off income from other sources (FDR interest) against carried for­ward unabsorbed depreciation inasmuch as, it is allowabl..

Category: Fiscal/Taxation Law | Date: | Hits: 107

Rashida Mahabub Vs. IFIC Bank & others, 2007, 36 CLC (HCD)

....ith the execution case in accordance with law. The order of stay stands vacated. Communicate the Judgment to the Adalat at once. Ed. This Case is also Reported in: 13 BLC (HCD) (2008) 78. ......ith the execution case in accordance with law. The order of stay stands vacated. Communicate the Judgment to the Adalat at once. Ed. This Case is also Reported in: 13 BLC (HCD) (2008) 78. ......nicate the Judgment to the Adalat at once. Ed. This Case is also Reported in: 13 BLC (HCD) (2008) 78. ......titioner is only a custodian of the flats; that respondent No.1 did not file the supple­mentary affidavit following the verification Rules; that the petitioner had purchased the flats with her own resources and not with her husband Judgment-debtor's money. She also described her source of income, e..

Category: Civil Law | Date: | Hits: 136

Hotel Zakaria International (Pvt.) Ltd. Vs. National Board of Revenue (NBR) and others, 2010, 39 CLC (HCD)

....was asked to show-cause notice under section 55(1) of the VAT Act, as to why punitive measures under section 37(2), of the said Act should not be taken against him including realization of the evaded tax. Being aggrieved by the said impugned notice the petitioner moved this Division under Article 10......However, the petitioner will be at liberty to give reply under section 55 of VAT Act as per notice dated 15th July, 2007(Annexure-B). Ed. This Case is also Reported in: 30 BLD (HCD) (2010) 388. ......is also Reported in: 30 BLD (HCD) (2010) 388. ......However, the petitioner will be at liberty to give reply under section 55 of VAT Act as per notice dated 15th July, 2007(Annexure-B). Ed. This Case is also Reported in: 30 BLD (HCD) (2010) 388. ..

Category: Fiscal/Taxation Law | Date: | Hits: 107

M. Anwar Hossain and others Vs. Government of Bangladesh and others, 2011, 40 CLC (HCD)

....া কোনো বাংলাদেশি মানুষের পক্ষেই সম্ভব না।” Sheikh Md. Zakir Hossain J. - I agree. Ed. This Case is also Reported in: ......া কোনো বাংলাদেশি মানুষের পক্ষেই সম্ভব না।” Sheikh Md. Zakir Hossain J. - I agree. Ed. This Case is also Reported in: ......etitioner (In Writ Petition 1059 of 2011) Vs. Government of Bangladesh and others…………Respondents (In all the Writ Petitions) Judgment March 22, 2011. Result: All the Rules that sprang from Writ Petitions no7236/10, 826/11, 1048/11 and 1059/11 are made absolute Cases Refe...... confinement of the Petitioner No.1, hismother died, but this lachrymose news was not communicatedto him nor was he allowed to attend his mother’s Namaj-e-Zanaja. He came to know it from unofficial sources a couplemonths afterwards. The news of the conviction was published in theBangladesh Obse..

Category: Criminal Law | Date: | Hits: 154

Abdul Motaleb and others Vs. Customs, Excise and VAT Appellate Tribunal, 2011, 40 CLC (HCD)

....ion, which can be exercised only after deter­mination of the VAT evaded by any person under a given situation. Section 55 of the VAT Act provides for realization of unpaid or less paid VAT and other taxes. Section 55(1) clearly empowers among others to the concern authority to issue notice of show ......tice dated 14-2-2008 (Annexure-C) is also declared to have been passed and issued without lawful authority and is of no legal effect. Ed. This Case is also Reported in: 64 DLR (HCD) (2012) 100. ......ecial Original Jurisdiction) Present: Md. Ashfaqul Islam J Mustafa Zaman Islam J Abdul Motaleb and others………………………….Petitioners Vs. Customs, Excise and VAT Appellate Tribunal…………………………Respondents Judgment December 8, 2011. Result: ......tice dated 14-2-2008 (Annexure-C) is also declared to have been passed and issued without lawful authority and is of no legal effect. Ed. This Case is also Reported in: 64 DLR (HCD) (2012) 100. ..

Category: Fiscal/Taxation Law | Date: | Hits: 135

Hashem Ali & Others Vs. Suruj Ali & Others, 2010, 39 CLC (HCD)

....s prepared correctly in accordance with the share of the brothers in their name and in the year 1976, the defendant-respondent-petitioner mutated their name in the ROR and accordingly paying the rent tax to the authority. The recent record of right is also prepared accordingly at the attesting stage......t Judge, 1st Court, Tangail, is hereby set aside and that of the trial Court is restored. Let the LC records be sent down at once. Ed. This Case is also Reported in: 18 BLT (HCD) (2010) 295. ......………………………Plaintiff-Appellant-Opposite parties Judgment March 22, 2010. Result: The rule is made absolute. Lawyers Involved: Mohammed Mozammel Haque Bhuiyan, Advocate - For the petitioners. Kamruzzaman Bhuiyan, Advocate - For the opposite parties. Subrata S......t Judge, 1st Court, Tangail, is hereby set aside and that of the trial Court is restored. Let the LC records be sent down at once. Ed. This Case is also Reported in: 18 BLT (HCD) (2010) 295. ..

Category: Property Law | Date: | Hits: 83

Md. Ragib Hasan Khan @ Munu Vs. State and another, 2009, 38 CLC (HCD)

....itled to get any relief as prayed for. Hence the rule fails. In the result, the Rule is discharged. Order of stay stands vacated. Ed. This Case is also Reported in: 30 BLD (HCD) (2010) 353. ......itled to get any relief as prayed for. Hence the rule fails. In the result, the Rule is discharged. Order of stay stands vacated. Ed. This Case is also Reported in: 30 BLD (HCD) (2010) 353. ......sion (Special Original Jurisdiction) Present: Siddiqur Rahman Miah J Md. Ataur Rahman Khan J Md. Ragib Hasan Khan @ Munu………………………………Petitioner Vs. The State and another………………………………Opposite Parties Judgment July 6, 2009. ......s of justice. The expression "quashing of proceeding" is one of compendious connotation but its practical result is setting aside or reversal of the order initiating the proceeding. This rule has its source in a maxim which means that when the law gives anything to anyone it gives also all those thi..

Category: Procedural Law | Date: | Hits: 79

Alam Taj Begum @ Monowar Begum & others Vs. Nimai Chandra Roy, 2009, 38 CLC (HCD)

....not say how much land he sold out. He also could not tell how much land he got. He denied the suggestion that at the instance of his brothers he filed the present suit. He further stated that he paid tax including municipal tax for the suit land, but he had not paid tax for the present year. He stat......ntained. The order of stay granted at the time of issuance of the Rule is hereby vacated. Send down the LC Records immediately. Ed. This Case is also Reported in: 61 DLR (HCD) (2009) 764. ......he Rule is made absolute without any order as to costs. Case Referred to- Sultan Ahmed Vs. Fazlul Kabir, 5 DLR 383. Lawyers Involved  Dr. Md. Eunus Ali Akond with Fazlul Haque, Advocates — For the Petitioners. Md. Raflqul Islam (Heru) with Abul Kalam Mainuddin, Advocates — F......ntained. The order of stay granted at the time of issuance of the Rule is hereby vacated. Send down the LC Records immediately. Ed. This Case is also Reported in: 61 DLR (HCD) (2009) 764. ..

Category: Procedural Law | Date: | Hits: 69

State Vs. Government of Bangladesh and others, 2011, 40 CLC (HCD)

.... sheer disdainfulness of a group, endowed with fleshy economic muscle, deliriously, withering aspired seraphic image of Hatirjheel Project, a dreamy project that has been animated with huge amount of tax payers’ money? There can be no qualm whatsoever on the assertion that it is BGMEA members alon...... constructive knowledge about BGMEA’s bareness of title and the illegality as to the construction of the building. Sheikh Md. Zakir Hossain J. - I agree. Ed. This Case is also Reported in: ......ee. Ed. This Case is also Reported in: ......ous owner for a consideration. He asked us to recognise BGMEA member’s insubstitutable contribution to our economy, not only by creating Juggernaut scale employment, but also being one of our major sources of foreign exchange earning, and tried to have us to perceive that an order derogatory to th..

Category: Constitutional Law | Date: | Hits: 642

Fazlul Haque (Md.) Vs. Abdul Malek and another, 2008, 37 CLC (HCD)

....cost. Order of stay granted at the time of issue of the Rule on 30-4-07 is accordingly, recalled and vacated. Communicate at once. Ed. This Case is also Reported in: 61 DLR (HCD) (2009) 72. ......cost. Order of stay granted at the time of issue of the Rule on 30-4-07 is accordingly, recalled and vacated. Communicate at once. Ed. This Case is also Reported in: 61 DLR (HCD) (2009) 72. ......nd circumstance of the given case………………………………………….(27) The Code of Civil Procedure, 1908 (Act No. V of 1908); section 148 Perusal of section 148 makes it clear that where any period is fixed or granted by the Court for doing of an act, the Court may, in its disc......at Ali (Retired), the Appellate Division endorsed the view of the Supreme Court ofIndia in the Union of India Vs. Tulsiram Patel, AIR 1985 SC 1417, 1477 that, "It is also well settled that where a source o! Power exists, the exercise of such power is referable only to that source and not to some ..

Category: Civil Law | Date: | Hits: 281

Kamal Imports and Exports Ltd. & another Vs. National Board of Revenue and others, 2010, 39 CLC (HCD)

.... who were registered both as commercial importer and traders and had been paying VAT at the rate of said 15 percent on the value addition as approved at the time of supply and got rebate of the input tax." 37. It is the case of the petitioners that they as commercial importer paid requisite VAT a......eived in the above two writ petitions to the respective petitioners within a period of 1 (one) month from the receipt of the judgment. Ed. This Case is also Reported in: 16 BLC (HCD) (2011)351. ......urt Division (Special Original Jurisdiction) Present: Ashfaqul Islam J SM Emdadul Hoque J Kamal Imports and Exports Ltd. & another………………………Petitioners Vs. National Board of Revenue and others………………………Respondents Judgment August 10,......eived in the above two writ petitions to the respective petitioners within a period of 1 (one) month from the receipt of the judgment. Ed. This Case is also Reported in: 16 BLC (HCD) (2011)351. ..

Category: Fiscal/Taxation Law | Date: | Hits: 220