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Nurul Huda (Md.) Vs. State, represented by the DC, Lalmonirhat, 2015, 44 CLC (AD)

....from the date of his conviction; so, let the accused be set at liberty at once, if not wanted in connection with any other case. Ed. This Case is also Reported in: 67 DLR (AD) (2015) 231. ......ply dittoed the finding of the trial Court and dismissed the appeal. 14. From the judgment of the Tribunal, it fur­ther appears that it did not give any specific finding that the evidence on record proved the charge levelled against the accused under section 11 (ka) of the Ain, 2000 or the ......from the date of his conviction; so, let the accused be set at liberty at once, if not wanted in connection with any other case. Ed. This Case is also Reported in: 67 DLR (AD) (2015) 231. ..

Category: Criminal Law, Women and Children | Date: 8 Mar, 2015 | Hits: 18

Hafizur Rahman Nafor Vs. Secretary, Ministry of Home Affairs and others, Secretary, Ministry of Home Affairs and others, 2015, 44 CLC (HCD)

....o. 8 cancelling the gun licence of the petitioner is declared to be without lawful authority and of no legal effect. Ed. This Case is also Reported in: 20 BLC (HCD) (2015) 279   ......ome Affairs and others.........Respondents Judgment    March 2, 2015. Result: The Rule is made absolute. In the absence of any substantial and concrete materials on record it is difficult for a man of ordinary prudence to place his reliance, in this case on annexur......o. 8 cancelling the gun licence of the petitioner is declared to be without lawful authority and of no legal effect. Ed. This Case is also Reported in: 20 BLC (HCD) (2015) 279   ..

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. ......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. ......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. ..

Category: Civil Law, Tenancy Law | Date: 1 Mar, 2015 | Hits: 24

Ramjan Ali Tarafder (Md.) Vs. Bangladesh and others, 2015, 44 CLC (HCD)

....t the petitioner. In the result, the Rule is discharged without any order as to cost. Communicate this order at once. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 245. ......ained this Rule and order of stay. 3. Mr. Md. Sohel Rana, the learned counsel appearing on behalf of the petitioner after placing the petition, the notice impugned against and other materials on record mainly argued that the respondent bank published the auction notice in Daily Bhorer Dak on 10......t the petitioner. In the result, the Rule is discharged without any order as to cost. Communicate this order at once. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 245. ..

Category: Banking Law | Date: 22 Feb, 2015 | Hits: 7

Durnity Daman Commission, represented by its Chairman, Dhaka Vs. M Sahabuddin Ahmed and others, 2015, 44 CLC (AD)

....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 ......ppeared before the Court below and also in the High Court Division. In this connection, the learned Counsel has drawn our attention to a statement in the writ petition. On perusal of the materials on record, we find that the writ peti­tioner has never appeared before the Special Judge. In the wr......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 ..

Category: Constitutional Law | Date: 19 Feb, 2015 | Hits: 9

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.   ...... law discharged the Ruleand, as such, the impugned judgment should be set-aside. 7. We have considered the submissions of the learned Advocate, perused the impugned judgment and the materials on record. 8. The High Court Division came to a finding that though the leave-petitioner was neith...... 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.   ..

Category: Criminal Law | Date: 11 Feb, 2015 | Hits: 16

Shamvunath Karmaker and another Vs. State and another, 2015, 44 CLC (HCD)

....by recalled and vacated. The office is directed to communicate the judgment and order to the persons concerned immediately. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 320 ...... 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 to the court of learned Special Judge, Joypurhat and cognizance w......by recalled and vacated. The office is directed to communicate the judgment and order to the persons concerned immediately. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 320 ..

Category: Anti-Corruption Laws, Procedural Law | Date: 10 Feb, 2015 | Hits: 4

Sohan Kumar Agarwala Vs. Assistant Registrar, Department of Patents Designs and Trade Marks and another, 2015, 44 CLC (AD)

....ec­tion 30 of the Act, 1940 and clause (a) thereto. It has clearly been provided there that an unregis­tered trade mark shall be assignable or trans­missible except in connection with the goodwill of a business only, if at the time of assignment or transmission, such trade mark is used i......registration of the same Trade Mark "DUL-HAN" was filed long 7 years after filing of the Trade Mark Application No. 51258 in the year of 2004. From the impugned judgment as well as from the record of the opposition case in question it appears that the respondent No. 2 produced so many evid......tions made hereinbe­fore. We make it very clear that the Registrar himself shall hear and dispose of the matter. Ed. This Case is also Reported in: 20 BLC (AD) (2015) 213.   ..

Category: Intellectual Property Law | Date: 9 Feb, 2015 | Hits: 20

State Vs. Engineer Monjurui Ahsan Munshiand another, 2015, 44 CLC (AD)

....t afresh. The leave petitions are accordingly, dis­posed of with the above observations and direc­tions. Ed. This Case is also Reported in: 20 BLC (AD) (2015) 149   ......t afresh. The leave petitions are accordingly, dis­posed of with the above observations and direc­tions. Ed. This Case is also Reported in: 20 BLC (AD) (2015) 149   ......t afresh. The leave petitions are accordingly, dis­posed of with the above observations and direc­tions. Ed. This Case is also Reported in: 20 BLC (AD) (2015) 149   ..

Category: Criminal Law | Date: 2 Feb, 2015 | Hits: 11

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. ......Courts below. 9. The charge against the petitioners was that they snatched away Taka 2,000 and some wearing apparels worth of Taka 2,500 from P.W.4. It appears from the evidence and materials on record that the police and the local people caught hold the petitioners subsequently after the occur......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. ..

Category: Criminal Law | Date: 19 Jan, 2015 | Hits: 5

Star Vegetable Oils Limited, 195 Motijheel C/A, Dhaka Vs. The Commissioner of Taxes, Taxes Zone-03, Dhaka, 2015, 44 CLV (HCD)

....tive and in favour of the Assessee-applicant. However, there shall be no order as to cost. Md. Emdadul Haque Azad, J: I agree. This Case is also Reported in:     ......ion as has been formulated in this respect is not required to be answered in negative and in favour of the Assessee-applicant. 10. We have heard the learned Advocate and perused the materials on record. Deliberation of the Court: The first appellate authority while rejecting the Appea......ch was also rejected on the same ground and therefore the Assessee-applicant preferred the instant Income Tax Reference Application as aforementioned. Claim of the Taxes department: 4. Upon service of the notice, the Taxes department appeared through the learned Assistant Attorney General ..

Category: Fiscal/Taxation Law | Date: 14 Jan, 2015 | Hits: 1

Getco Trading Limited, Represented by its Managing Director Mr. K.M. Khaled Vs. The Commissioner of Taxes, Taxes Zone-14, 2015, 44 CLC (HCD)

....of the account, save and accept the statutory disallowances. However, there shall be no order as to cost. Md. Emdadul Haque Azad, J: I agree. Ed. This Case is also Reported in: ......issioner of Taxes, the income of the Assessee cannot be properly deduced therefrom; or (b) in any case to which sub-Section (2) applies, the Assessee fails to maintain accounts, make payments or record transactions in the manner directed under that sub-Section; or (c) a company has not com......Tax Ordinance 1984. 3. Whether, in the facts and on the circumstances of the case, the tribunal under section 159(2)/35(3) is justified in maintaining the estimates of rental charges and revenue service receipts without having found any defect in the method of accounting or in the accounts and ..

Category: Fiscal/Taxation Law | Date: 12 Jan, 2015 | Hits: 1

Anti-Corruption Commission, represented by its Chairman Vs. Haji Md. Salim and another, 2015, 44 CLC (AD)

....eal on merit afresh. The leave petition is accordingly, disposed of with the above observations and directions. Ed. This Case is also Reported in: 20 BLC (AD) (2015) 127.   ......d the respondent on tech­nical point which is contrary to the views taken by this Division, if we dismiss the petition as prayed for, the judgment of the High Court Division shall remain with the record and in that case, the Special Judges will be confused in disposing of cases of sim­ilar n......eal on merit afresh. The leave petition is accordingly, disposed of with the above observations and directions. Ed. This Case is also Reported in: 20 BLC (AD) (2015) 127.   ..

Category: Criminal Law | Date: 12 Jan, 2015 | Hits: 6

Islami Bank Bangladesh Limited, Head Office-40, Dilkusha C/A, Dhaka-1000 Vs. The Commissioner of Taxes, Audit Wing, Large Taxpayer’s Unit, Dhaka, 2015, 44 CLC (HCD)

.... Supreme Court of Bangladesh, is directed to take steps under section 161(2) of the Income Tax Ordinance, 1984. Md. Habibul Gani, J: I agree. Ed. This Case is also Reported in: ...... Mr. Rafiq-ul Huq, the learned Advocate for the assessee-applicant appearing with Mr. Ahsanul Karim and Mr. Ehsan A. Siddiq, takes us through the reference applications and the connected materials on record and, at the very outset, submits that on similar facts and on identical questions of law the ...... Supreme Court of Bangladesh, is directed to take 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: 11 Jan, 2015 | Hits: 1

Islami Bank Bangladesh Limited Vs. Commissioner of Taxes, 2015, 44 CLC (HCD)

....Court of Bangladesh, is directed to take steps under section 161(2) of the Income Tax Ordinance, 1984. Md. Habibul Gani J.- I agree. This Case is also Reported in:     ...... Mr. Rafiq-ul Huq, the learned Advocate for the assessee-applicant appearing with Mr. Ahsanul Karim and Mr. Ehsan A. Siddiq, takes us through the reference applications and the connected materials on record and, at the very outset, submits that on similar facts and on identical questions of law the ......Court of Bangladesh, is directed to take steps under section 161(2) of the Income Tax Ordinance, 1984. Md. Habibul Gani J.- I agree. This Case is also Reported in:     ..

Category: Fiscal/Taxation Law | Date: 11 Jan, 2015 | Hits: 58

Bangladesh Rural Advancement Committee (BRAC) Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)

....uestion 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: ......uestion 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: ......registered as a Non-Government Organization (NGO) within the meaning of the Non-Government Organization Ordinance 1978 and being a registered Organization under both the laws, it engaged in rendering service as a charity and running different project for advancement of education, health etc. mainly ..

Category: Fiscal/Taxation Law | Date: 24 Dec, 2014 | Hits: 0

International Leasing and Financial Services Limited, represented by its Managing Director, Mr. Mustafizur Rahman of 5 Rajuk Avenue, Dhaka-1000 Vs. The Commissioner of Taxes, Taxes Zone-LTU, Dhaka, 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: ......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: ......e appeal which compelled the Assessee-applicant to prefer the instant Income Tax Reference Application with the formulated question as aforementioned. Claim of the Taxes Department: 4. Upon service of the notice of the Income Tax Reference Application, the learned Assistant Attorney Genera..

Category: Fiscal/Taxation Law | Date: 15 Dec, 2014 | Hits: 1

Astech Limited, represented by its Managing Director Mr. Ali Ahmed, 175, Jubilee Road (1st floor), Chittagong, Bangladesh Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)

....ed in negative and in favour of the Assessee-applicant. However, there shall be no order as to costs. Md. Emdadul Haque Azad J: I agree. Ed. This Case is also Reported in: ......ch has been raised by the Assessee-applicant, is not required to be answered in negative and in favour of the Assessee-applicant. We have heard the learned Advocates and perused the materials on records. Deliberation of the Court: 12. The pertinent issue raised in this Income Tax Refe......n partially failed, the Assessee-applicant preferred the instant Income Tax Reference Application, with the formulated the question as aforementioned. Claim of the Taxes department: 5. Upon service of the notice, the learned Assistant Attorney General Mr. Shaikat Basu along with the learne..

Category: Fiscal/Taxation Law | Date: 15 Dec, 2014 | Hits: 1

Singer Bangladesh Ltd Vs. National Board of Bangladesh, 2014, 43 CLC (HCD)

..../Ab/98/830 dated 25-4-2006 restraining the petitioner form release of the manufactured foods and directing the petitioner to make the closing balance as credit balance and then to take release of the goods. We have heard the learned Advocates, perused the writ petition, the impugned order and t......d all authorities and offices of the Government shall be audited and reported on by the Auditor-General and for that purpose he or any person authorized by him in that behalf shall have access to all records, books, vouchers, documents, cash, stamps, securi­ties, stores or other government prope......uthorized by him in that behalf shall have access to all records, books, vouchers, documents, cash, stamps, securi­ties, stores or other government property in the possession of any person in the service of the Republic. (2) Without prejudice to the provisions of clause (1), if it is prescr..

Category: Constitutional Law, Fiscal/Taxation Law | Date: 15 Dec, 2014 | Hits: 5

One Bank Limited, represented by its Managing Director: Mr. M. Fakhrul Alam, HRC. Bhaban, 46, Kawran Bazar, Dhaka, Bangladesh Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)

....9. Accordingly the application praying for review is allowed. However, there shall be no order as to cost. Md. Emdadul Haque Azad, J: I agree. Ed. This Case is also Reported in: ......rrect and therefore these items cannot be included in question No. 2 for the purpose of the benefit of the Assessee-applicant. 5. We have heard the learned Advocates and perused the materials on record. 6. It appears that this court in the judgment passed in Income Tax Reference Applicatio......9. Accordingly the application praying for review is allowed. 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: 14 Dec, 2014 | Hits: 0