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Asek Elahi Vs. Jalal Ahmedand others, 2012, 41 CLC (AD)
....ks or raiyats from the clutches of the moneyed men or ex-landlords for restoration of mortgaged property in a summary manner without the intervention of the Court and payment of Court fees. But these provisions, however, do not take away right of redemption of mortgaged property available to a mortg......edand others.......................Respondents Judgment March 14, 2012. Result: The appeal is dismissed. Sections 95 and 95A are special laws promulgated for the protection of poor tenants, maliks or raiyats from the clutches of the mone..Category: Property Law | Date: 14 Mar, 2015 | Hits: 45
Aminul Karim (Md.) Vs. Government of Bangladesh and others, 2015, 44 CLC (HCD)
....unsel appearing for the respondent No. 3- bank, on the other hand, by filing affidavit-in-opposition opposes the Rule and mainly submits that to lenge the criminal proceeding, there is a special provision in the Code of Criminal Proceedings and the writ petition is not maintainable and the peti......ame Division Bench, the writ petition can be heard on merit without hearing the petitioner. ...... (8) When cases of Criminal and Civil proceeded concurrently— The proposition of law which is consistent and no longer a resintegra is that a criminal case and civil case though ari..Category: Banking Law, Procedural Law | Date: 9 Mar, 2015 | Hits: 0
Nurul Huda (Md.) Vs. State, represented by the DC, Lalmonirhat, 2015, 44 CLC (AD)
....Ļ¨” 9. Mr. Khurshid Alam Khan, learned Advocate, appearing for the accused-appellant, has made submissions in the light of the leave granting order. He has drawn our" attention to the provisions of sections 11 (ka) and 11(ga) of the Ain, 2000 and has submitted that in maintaining the......Yasmin Rumi, was given in marriage to the accused. At the time of marriage, the accused demanded dowry of Taka 50,000, but he gave Taka 20,000. After marriage, his daughter went to her father-in-law's house and started living there. After 6/7 months of her marriage, his daughter inform..Category: Criminal Law, Women and Children | Date: 8 Mar, 2015 | Hits: 18
.... may be, when, for reasons to be recorded in writing, such officer, authority, Magistrate deems it necessary for the security of the public peace to cancel or suspend such licence. From the provisions of section 18(a) of the Arms Act, it is ex-facie clear that the principle of natural......sued by the respondent No.2 so far as it relates to serial No. 8 cancelling the petitioner's Arms Licence No.31/98 (Annexure-'A' to the writ petition) should not be declared to be without lawful authority and of no legal effect and/or such other or further order or orders passed as to th..
Category: Constitutional Law | Date: 2 Mar, 2015 | Hits: 23
Sarker and other Vs. Md. Nasibuddin and others, 2015, 44 CLC (AD)
....ed time from the date of knowledge of the registration of the sale deed. Accordingly, the leave petition is dismissed. Ed. This Case is also Reported in: 20 BLC (AD) (2015) 210. ......section 60 of the Registration Act on 20-7-1974, that is, he did not file pre-emption within four months from the date of registration of the disputed deed, the High Court Division committed error of law in not holding that the application for pre-emption was barred by limitation. 5. Mr. K..Category: Civil Law, Tenancy Law | Date: 1 Mar, 2015 | Hits: 24
Ramjan Ali Tarafder (Md.) Vs. Bangladesh and others, 2015, 44 CLC (HCD)
....nt February 22, 2015. Result: The Rule is discharged. Artha Rin Adalat Ain (VIII of 2003); Sections 12 & 33(2) The compliance of provision of section 33(2) of Ain for the purpose of section 12 of the Ain even when read with sub&s......Sub-Registry Office, Khulna and sale deed No.5352 dated 25-4-2011 (Annexure-B-1) of Sadar Sub-Registry Office, Jessore should not be declared to have been made by the respondent No.1 without any lawful authority and is of no legal effect." 2. The back ground leading to the Rule, in sh..Category: Banking Law | Date: 22 Feb, 2015 | Hits: 7
....t cannot quash a proceeding. The judgment of the High Court Division is set-aside.
This petition is accordingly disposed of.
Ed.
This Case is also Reported in: 20 BLC (AD) (2015) 176
......, 7 Court, Dhaka.
2. We have perused the FIR, the Police report and the impugned judgment of the High Court Division. Learned counsel appearing for the petitioner has raised a technical point of law and submits that the respondent M Sahabuddin Ahmed was fugitive from justice and he never appear..
Category: Constitutional Law | Date: 19 Feb, 2015 | Hits: 9
Mosharaf Hossain (Md.) Vs. Bangladesh and others, 2015, 44 CLC (HCD)
....-Sections 6(Kha) And (7) of the Artha Rin Adalat Ain, 2003 are followed as Separate Status— Legislature has deliberately given sub-sections 6(Kha) and (7) a separate status. The provisions under sub-section 6(kha) are such that they can be followed even not withstanding wh......ted 24-11-2011 (Annexure-D-2) passed by the Joint District Judge and Artha Rin Adalat, 1st Court, Jessore in Artha Rin Execution Case No. 11 of 2007 should not be declared to have been passed without lawful authority and is of no legal effect. 2. Short back ground facts, relevant for the dispos..Category: Administrative Law, Others | Date: 17 Feb, 2015 | Hits: 4
Ali Haider Chowdhury Vs. State, represented by the DC, Dhaka and another, 2015, 44 CLC (AD)
.... proper appreciation of law and fact do not call for interference. Accordingly, this criminal petition is dismissed. Ed. This Case is also Reported in: 20 BLC (AD) (2015) 147. ......ring investigation and that continuance of this criminal proceeding against him in an abuse of the process of the Court and that the High Court Division without considering this important question of law discharged the Ruleand, as such, the impugned judgment should be set-aside. 7. We have cons..Category: Criminal Law | Date: 11 Feb, 2015 | Hits: 16
Shamvunath Karmaker and another Vs. State and another, 2015, 44 CLC (HCD)
.... Commission and investigation was conducted by Md. Anowarul Hoque, the Assistant Director of the Commission under District Combined Office, Bogra and submitted a charge-sheet under the aforementioned provision of law being charge-sheet No. 235 dated 14-10-2009. The record of the case was transmitted......˛āĻž (Trap Case) āĻĒā§āĻ°āĻ¸ā§āĻ¤ā§āĻ¤ āĻāĻ°āĻŋāĻ¤ā§ āĻŦāĻž āĻĒāĻ°āĻŋāĻāĻžāĻ˛āĻ¨āĻž āĻāĻ°āĻŋāĻ¤ā§ āĻĒāĻžāĻ°āĻŋāĻŦā§āĻ¨āĨ¤” There is no bar in catching red-handed any person by any law enforcing agency if the Commission has not been informed or assistance of Commissioner is n..Category: Anti-Corruption Laws, Procedural Law | Date: 10 Feb, 2015 | Hits: 4
....tter back to the Registrar Trade Mark for hearing the opposition case filed by the petitioner afresh and dispose of the same in the light of the observations made in this judgment keeping in mind the provision of clause (a) of the proviso to section 30 of the Act, 1940.
Accordingly, this petiti......artment of Patents Designs and Trade Marks and
another................Respondents
Judgment
February 9, 2015
Result:
The petition is disposed of.
Question of law of substantial importance
Question raised before this Court was not raised either before th..
Category: Intellectual Property Law | Date: 9 Feb, 2015 | Hits: 20
Jahirul Haque and another Vs. State, 2015, 44 CLC (AD)
....tioners is reduced to the period already undergone by them. The respondent is directed to release them from the custody at once. Ed. This Case is also Reported in: 20 BLC (AD) (2015) 109. ......ned Deputy Attorney General, submits that the prosecution has been able to prove the ingredients of section 394 of the Penal Code against petitioners beyond all reasonable doubt, there is no error of law in the judgment and order of conviction and sentence passed by the Courts below. 9. The cha..Category: Criminal Law | Date: 19 Jan, 2015 | Hits: 5
....05-2006 under TIN. 269-200-0755/Co.-9 disclosing a loss of Tk. 1,05,63,870.00. But the DCT concern disbelieved the genuinity of different claimed expenditure and invoked its power available under the provision of section 35(4) of the Income Tax Ordinance 1984 and estimated the income of the Assessee......ash;The Assessee-applicant Star Vegetable Oils Limited filed the instant Income Tax Reference Application, under section 160(1) of the Income Tax Ordinance 1984, formulating the following question of law, seeking opinion from this court;
“In the circumstances and facts whether the Taxes A..
Category: Fiscal/Taxation Law | Date: 14 Jan, 2015 | Hits: 1
.....
2. Whether, in the facts and on the circumstances of the case, the tribunal under section 159(2)/35(3)/82C is justified in maintaining the estimates of sales without any basis and offended the provision of section 35(3) of the Income Tax Ordinance 1984.
In Income Tax Reference Applicatio......o. 163 of 2014
And
I.T. Reference Application No. 170 of 2014.
Judgment
AFM Abdur Rahman J.— These 3(three) Income Tax Reference Applications having involved the question of law based upon similar set of facts, have been heard analogously and now disposed off by this single..
Category: Fiscal/Taxation Law | Date: 12 Jan, 2015 | Hits: 1
....at to the Zakat Fund established by the Zakat Ordinance, 1982 is only exempted from tax liability and there is no scope to presume that the Zakat paid by the Bank would be tax exempted in view of the provision of article 2A of the Constitution………………… ......(Rule No. 141 (Ref) of 2011)
Income Tax Reference Application No. 156 of 2006
(Rule No. 143 (Ref) of 2011)
Judgment
Zinat Ara J.— More or less similar facts and questions of law are involved in Income Tax Reference Applications No. 20 of 2005, 21 of 2005, 22 of 2005, 23 of ..
Category: Fiscal/Taxation Law | Date: 11 Jan, 2015 | Hits: 1
Islami Bank Bangladesh Limited Vs. Commissioner of Taxes, 2015, 44 CLC (HCD)
....nse in the light of article 2A of the Constitution which was inserted in the Constitution by the Constitution (Eighth Amendment) Act, 1988 (Act XXX of 1988) in the year 1988. He submits that the said provision is still in operation. Mr. Huq places before us the Guideline being BRPD Circular No.15 da...... 2005 (Rule No.141(Ref) of 2011) Income Tax Reference Application No.156 of 2006 (Rule No.143(Ref) of 2011) Judgment Zinat Ara J.- More or less similar facts and questions of law are involved in Income Tax Reference Applications No. 20 of 2005, 21 of 2005, 22 of 2005, 23 of ..Category: Fiscal/Taxation Law | Date: 11 Jan, 2015 | Hits: 58
.... the genuinity and verifiability of the gifted amount either it was transacted between them through cash, bank or FDR.
Muslim Law
Gift
An oral gift by the husband to the wife under the provision of Muslim Law can be made and any affirmation by way of affidavit by the donor is also a d......orally, which has been accepted by the wife and declared in her income tax return along with submission of an affidavit declaring the gift sworn in by the husband. This affidavit being the proper and lawful document has to be taken into consideration and no other document is required to prove the sa..
Category: Fiscal/Taxation Law | Date: 7 Jan, 2015 | Hits: 1
Bangladesh Rural Advancement Committee (BRAC) Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)
.... 3. Whether in the facts and circumstances of the case the Tribunal was justified in holding that the AJCT had overlooked the law as well as the fact that income of a person to be exempted under the provisions of paragraphs 1 and 2 of Part-A of the Sixth Schedule must be expended for charitable pur...... Vs. Bangladesh Rural Advancement Committee (BRAC) 51 DLR (1999) 152. 3. Whether in the facts and circumstances of the case the Tribunal was justified in holding that the AJCT had overlooked the law as well as the fact that income of a person to be exempted under the provisions of paragraphs 1 ..Category: Fiscal/Taxation Law | Date: 24 Dec, 2014 | Hits: 0
.... have not been matured at the time of filing the return.
The Income Tax Ordinance, 1984 (Ordinance No.XXXVI of 1984)
Section 53F
The deduction of any Advance Income Tax (AIT) under the provision of section 53F of the Income Tax Ordinance 1984 does not relate to the amount which has be......negative and in favour of assessee.
Questions formulated for determination:
A. Whether on the facts and in the circumstances the Taxes Appellate Tribunal, Division Bench-1, is justified in law in disallowing Tk. 5, 61, 17,329.00 (Five crore sixty one lac seventeen thousand three hundred t..
Category: Fiscal/Taxation Law | Date: 15 Dec, 2014 | Hits: 1
....ces of the case, the Tribunal under section 159(2)/29 was justified in maintaining higher estimate of sales by clubbing vat and at the same time applying higher rate of gross profit and breach of the provision of section 35(3) and without rejecting the books of accounts and method of accounting regu...... 1984; Rule 65C
On the basis of the provisions under rule 65C of the Income Tax Rules 1984, the issue of allowing expenditure in respect of free sample distribution being a question of law was required to be considered by the appellate authorities. In the instant case, while the first..
Category: Fiscal/Taxation Law | Date: 15 Dec, 2014 | Hits: 1
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