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Chittagong Dry Dock Ltd. Vs. Commissioner of Taxes, 2012, 41 CLC (HCD)
....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. ......plicant. 3. The assessee being aggrieved by the assessment order preferred an appeal before the Additional Commissioner of Taxes (Appeal) (hereinafter stated as the AACT). But the AACT abstained from passing any order in respect of ground Nos.1 and 2 and allowed ground Nos.6, 7, 10, 13 and no......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. ......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. ......or No.2 Mahbub Hossain Khan, husband of the petitioner. So, inclusion of the flats of the petitioner who is not a Judgment-debtor or guarantor is without lawful authority. The petitioner came to know from the auction sale notice published in the daily newspaper that her flats are going to be sold in......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. ......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
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: ......(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 Referred to- ......abandhu, they and their party protested the illegalusurpation of power by the military authorities and the killingof Banabondhu. Lt. Colonel Abu Taher BU wanted to fromand organize a new army for the independent Bangladesh,wiping out the pattern, the colonial rulers established and leftbehind as the...... 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)
....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. ......ncern of the petitioners. Pursuant to that inspection the respondents initiated Anium Case No.129 of 2008 dated 29-1-2008 against the petitioners and it was recommended to realize Tk.1,06,35,382.25 from then through demand note following which the respondent No.3, the Commissioner, Customs, Excise......in the year 2009 but Mr. S.M. Moniruzzaman, the learned Attorney-General on the date of pronouncement of Judgment by filing a power opposes the Rule. His bone of contention is that section 37 is an independent section which deals with the penal provisions and can be resorted by the VAT authority i......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
Muhibur Rahman Manik and another Vs. State, 2006, 35 CLC (HCD)
....r as it affects both the parties, favourably or unfavourably, must be considered and the Court which gets the opportunity to observe his demeanour is at liberty to make assessment of the evidence. If corroboration from other sources is, available to the evidence of a hostile witness there is no reas......The Criminal Appeal is allowed. Interpretation of judgment A Judicial decision is only an authority for what it actually decides. It cannot be quoted for a proposition that may seem, to follow from it. Every Judgment must be read applicable to the particular facts proved or assumed to be prov......ving the controversy. It committed a serious error in presuming the guilt of convict-appellants and trying, thereafter, to find out the other reason to justify such a conclusion without an objective, independent and impartial analysis or assessment of evidences and materials brought on record before......parties, favourably or unfavourably, must be considered and the Court which gets the opportunity to observe his demeanour is at liberty to make assessment of the evidence. If corroboration from other sources is, available to the evidence of a hostile witness there is no reason why his evidence shoul..Category: Criminal Law | Date: | Hits: 83
Dutex Enterprise Co. Ltd. Vs. RMS Textile and Apparels Ltd. and others, 2010, 39 CLC (HCD)
....ssible, preferably within six months from the date of receipt of this order. Office is directed to communicate the order at once. Ed. This Case is also Reported in: 17 MLR (HCD) (2012) 393. ......ng bank and the negotiating bank, it becomes an independent agreement between the two banks, neither the seller nor the buyer has any privity to that agreement. It is by nature a separate transaction from the sale agreement between the seller and the buyer. Consequently, the undertakings and obligat......ecessary documents are presented to it.………………………..(13 & 14) As soon as the letters of credit are established between the issuing bank and the negotiating bank, it becomes an independent agreement between the two banks, neither the seller nor the buyer has any privity to tha......ssible, preferably within six months from the date of receipt of this order. Office is directed to communicate the order at once. Ed. This Case is also Reported in: 17 MLR (HCD) (2012) 393. ..Category: Business or Commercial Law | Date: | Hits: 365
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. ......h the agreement with the bank, he took C.C loan of Taka 1,50,000/= that after taking loan he made mortgage deed with the bank and that the accused person No.1 took the shop room in monthly rent basis from the accused No.3, Ragib Ahsan alias Manu Miah and started shoe business in the name of ‘New s......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. ......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
State Vs. Government of Bangladesh and others, 2011, 40 CLC (HCD)
.... 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: ......ned officials for failing to discharge their respective duties in accordance with law and/or pass such other or further order or orders as to this Court may seem fit and proper.” 2. As clippings from an English vernacular daily, named, New Age, published a feature under the caption, “No Plan ...... plan (not approved) and that portion which was not so included, notwithstanding that the building as a whole was constructed without approval. 43. The respondent No.2, RAJUK, also filed its own, independent, pleading to put on the slide the following assertions; BGMEA building was erected in co......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. ......le. 14. Petitioner filed an affidavit-in-reply to such affidavit. The petitioner stated that Ahmed Reza Chowdhury and Nazmul Hossain Chowdhury of village Rustompur were owners of the suit premises from whom the petitioner took lease of the suit shop many years back and paid rent to them regularly......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. ......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
Md. Shahid Bepari @ Shahidullah and other Vs. State, 2009, 38 CLC (HCD)
....e Post mortem report. So the allegation against the accused Altaf for making injury in the private part of the victim and for giving kiris blow on the back of the victim has fallen on flat due to non-corroboration with the important document like inquest report and post mortem report. 42. Moreove......ounds and surmises, and prosecution evidence of a sterling character should not be brushed side and disbelieved to give undue benefit of doubt to the accused. The Rule of evidence can not be departed from because there may be a strong moral conviction of guilt: for a judge can not set himself above ......er and Abul Kalam are discharged from the respective bail bond. Send down the lower Court records with a copy of Judgment at once. Ed. This Case is also Reported in: 30 BLD (HCD) (2010) 130. ......er and Abul Kalam are discharged from the respective bail bond. Send down the lower Court records with a copy of Judgment at once. Ed. This Case is also Reported in: 30 BLD (HCD) (2010) 130. ..Category: Criminal Law | Date: | Hits: 153
Md. Nur Alam and another Vs. State, 2012, 41 CLC (HCD)
....w for securing their arrest. Send a copy of this judgment and order to the said court along with the lower court records. Md. Emdadul Huq J. - I agree. Ed. This Case is also Reported in: ......, Advocate-For the Appellants. Md. Abdur Rahman Howladar, Assistant Attorney General-For the State. Criminal Appeal No. 2394 of 1995. Judgment Mohammad Ullah J. - This criminal appeal is from the judgment and order dated 8.10.1994 by which the learned Sessions Judge, Tangail, in Session......d as the FIR of the case and the FIR should have been treated as 161 statement. 3) There is no eye witness to the alleged occurrence and the prosecution failed to prove the charge by producing any independent and natural witnesses. 4) The confessional statements of the appellants recorded by t......w for securing their arrest. Send a copy of this judgment and order to the said court along with the lower court records. Md. Emdadul Huq J. - I agree. Ed. This Case is also Reported in: ..Category: Criminal Law | Date: | Hits: 170
Gopinath Das and others Vs. Government of Bangladesh & others, 2010, 39 CLC (HCD)
....of the giant design to grab, if at all, such a huge tract of land in the city centre. Communicate a copy of the Judgment at once. Ed. This Case is also Reported in: 64 DLR (HCD) (2012) 167. ......a fresh amalnama in favour of plaintiff No.1 and his benaMd.ar granting settlement of said B schedule land in favour of Plaintiff No.1 (since dead) on acceptance of rent and granted rent receipt therefrom. Accordingly said GC Basak delivered possession of the suit land to plaintiff No.1. 5. It ap......sought to place heavy reliance. Firstly, every suit has its own peculiar merit. The suit brought by the plaintiff must stand on its own merit, Furthermore, decree passed in some other suit brought by independent and separate individuals allegedly on the selfsame amalnama, even if true, is of no av......of the giant design to grab, if at all, such a huge tract of land in the city centre. Communicate a copy of the Judgment at once. Ed. This Case is also Reported in: 64 DLR (HCD) (2012) 167. ..Category: Property Law | Date: | Hits: 149
Sultana Ara Begum Vs. Secretary, Ministry of Home Affairs & others, 1985, 14 CLC (HCD)
....maluddin Ahmed alias Jamal Ahmad be set at liberty at once. In the result, the Rule is made absolute. Md. Abdul Jalil, J.- I agree. Ed. This Case is also Reported in:38 DLR (HCD) (1986) 93. ......out 4 years in connection with these cases. The Government by order vide Memo No.364. Misc. 11/84 L. S. dated 28-6-84 passed order for withdrawal of the cases and the detenue accordingly was released from custody. He was carrying on his business peacefully, but his enemies began to adopt various mea......find that an illegal order of detention can not continue by a subsequent order of detention even though the latter is otherwise valid. An illegal detention equally cannot be continued by an alleged independent valid order of detention, if it, in effect, continues an illegal detention... ... ... ........maluddin Ahmed alias Jamal Ahmad be set at liberty at once. In the result, the Rule is made absolute. Md. Abdul Jalil, J.- I agree. Ed. This Case is also Reported in:38 DLR (HCD) (1986) 93. ..Category: Criminal Law | Date: | Hits: 78
Muslim Uddin Vs. Bangladesh and others, 2011, 40 CLC (HCD)
..... Hence, the Rule is discharged. Stay granted earlier by this Court be vacated. However, there will be no order as to costs. Ed. This Case is also Reported in: 64 DLR (HCD) (2012) 161. ...... this Court may seem fit and proper. 2. Along with the Rule the petitioner also obtained an order of stay of the operation of the impugned order (annexure-B) which has been subsequently extended from time to time. 3. Short facts necessary for the disposal of this Rule, as stated in the writ ....... Hence, the Rule is discharged. Stay granted earlier by this Court be vacated. However, there will be no order as to costs. Ed. This Case is also Reported in: 64 DLR (HCD) (2012) 161. ......a cardiac patient and she is under the full time treatment of Dr. Md. Saiful Islam, who advised her to take full bed rest without anxiety and tension. But the petitioner's transfer order has become a source of agony and tension on her part causing deterioration of her health condition. It is further..Category: Administrative Law | Date: | Hits: 455
Dabiruddin and others Vs. State, 2007, 36 CLC (HCD)
....ce has to cross the hurdle of critical appreciation and their evidence can not be accepted mechanically without a critical examination. The rule is that the evidence of interested witnesses requires, corroboration. But there is no corroboration of the evidence of P.W.2 to P.W.9, on the basis of whic...... it is bad in law as well as in merit; that there is no evidence to warrant conviction of the appellants under section 302/34 of the Penal Code; that during trial, there has been a distinct departure from the prosecution story as set up in the FIR; that during trial substantial improvement on prosec......ainst them. They shall be set at liberty forthwith if not wanted in connection with any other case. Send down the L.C. R at once. Ed. This Case is also Reported in: 14 MLR (HCD) (2009) 181. ......ainst them. They shall be set at liberty forthwith if not wanted in connection with any other case. Send down the L.C. R at once. Ed. This Case is also Reported in: 14 MLR (HCD) (2009) 181. ..Category: Criminal Law | Date: | Hits: 74
Bangladesh Environmental Lawyers Association (BELA) Vs. Bangladesh, 2009, 38 CLC (HCD)
....ietor, Madina Enterprise at once by a Special Messenger of this Court at the cost of the petitioner. Sheikh Abdul Awal J.- I agree. Ed. This Case is also Reported in: 7 LG (HCD) (2010) 118. ......tanker plying under various names, including Atlantia, New Atlantia, Ocean Enterprise and lastly M.T. Enterprise (IMO No.7709136). The vessel was imported by M/S. Madina Enterprise (respondent No.17) from a company based in Singapore, Yalumba Inc. (respondent No.19). Before the vessel could be imp......of lead. Strangely enough, the quantity of hazardous materials as shown by the committee is exactly as reported by the Master of the Vessel which makes us wonder whether the Committee at all made any independent survey of their own. Be that as it may, the fact that the vessel contained hazardous m...... the sustainable development it was appropriate to allow the ship to be dismantled. 42. We note that in the Writ Petition No.657 of 1995 Research Foundation for Science Vs. Technology National Resource Policy, the Supreme Court of India passed an order dated 14.10.2003 wherein they noted the ke..Category: Environmental Law | Date: | Hits: 688
Md. Wahed Ali Vs. Ms. Moslema Khatun, 2008, 37 CLC (HCD)
....e was married with the defendant fixing the amount of dower for Tk.99,000/- and she was staying at her parent's house wherein she led conjugal life with the defendant. The evidence of P.W.1 furnished corroboration with the evidence of her uncle P.W.2, Md. Rahmatullah. On appraisal of the evidence of...... life with defendant for about three/four months. Sometime after marriage the defendant went abroad for employment, and after return back he divorced the plaintiff on 08-06-1999. It has been divulged from the evidence of plaintiff (P.W.1) that on 16-04-1995 she was married with the defendant fixing ...... 22. Office is directed to send down the records of this case at once with a copy of judgment for information and necessary action. Ed. This Case is also Reported in: 14 MLR (HCD) (2009) 427. ...... 22. Office is directed to send down the records of this case at once with a copy of judgment for information and necessary action. Ed. This Case is also Reported in: 14 MLR (HCD) (2009) 427. ..Category: Family Law | Date: | Hits: 180
Foyez Ahmed Vs. State, 2012, 41 CLC (HCD)
.... Let the records of the Mobile Court along with a copy of this Judgment be sent down at once for information and necessary guidance. Ed. This Case is also Reported in: 64 DLR (HCD) (2012) 257. ...... and the provisions of sections 4, 6 (1) and 7(1) and (2) of the Mobile Court Ain does not lead to any absurdity or ambiguity or nebulousness or vagueness. The words used therein are clear and free from any kind of ambiguity or equivocation……………………………………(21) Cases R......Enayet Hossain reported in 17 BLD (AD) 44 = 2 BLC (AD) 16. 26. In the case of Sher Ali Vs. State, reported in 46 DLR (AD) 67, the Appellate Division has held that the inherent power may be invoked independent of powers conferred by any other provisions of the Code of Criminal Procedure and this p...... Let the records of the Mobile Court along with a copy of this Judgment be sent down at once for information and necessary guidance. Ed. This Case is also Reported in: 64 DLR (HCD) (2012) 257. ..Category: Criminal Law | Date: | Hits: 81
Uzzal and Golam Rasul alias Mamun Vs. State, 2006, 35 CLC (HCD)
....e non-examination of the two vital public seizure list witnesses. In the facts and circumstances of the case we do not feel it safe to rely only upon the testimony of the police personnel without any corroboration by independent and disinterested witnesses. It is further to be noted that the informa......quare after search to check up the vehicles and about 5.30 A.M when a rickshaw was passing with 3(three)passengers towards Saidabad, they gave signal to stop the rickshaw, and then a passenger jumped from the rickshaw and ran away. The P.W.2 with the help of other force caught hold of accused Ujjal ...... of the two vital public seizure list witnesses. In the facts and circumstances of the case we do not feel it safe to rely only upon the testimony of the police personnel without any corroboration by independent and disinterested witnesses. It is further to be noted that the informant himself invest...... forthwith if not wanted in connection with any other case. Lower Court records be sent down at once with a copy of the Judgment. Ed. This Case is also Reported in: 15 MLR (HCD) (2010) 311. ..Category: Criminal Law | Date: | Hits: 78
State Vs. Md. Mobarak and others, 2008, 37 CLC (HCD)
....re it has been held that conviction of the appellants can safely be based on the solitary evidence of the eyewitness P.W.1. His evidence is full, complete and self-contained. It may not have received corroboration from other witnesses, but it stands fully corroborated by the circumstances of the cas...... custody of the Court the Magistrate should allow certified copies to be given upon application made on behalf of the accused, and if not, Magistrate has power under Section 94 Cr.P.C. to call for it from the police. The object of this Section to ascertain cause of death. Section 174(1) requires the......form……………………..(106) There is no hard and fast rule that the prosecution has to examine all the witnesses but when it appears that the prosecution examined only the relations and no independent witnesses, then it will be taken that the prosecution wants to hide something………........sions Judge. 137. Send down the L.C. records at once. 138. Send a copy of the judgment to the trial Judge at his present place. Ed. This Case is also Reported in: 18 BLT (HCD) (2010) 138. ..Category: Criminal Law | Date: | Hits: 89
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