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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 ......nbsp;             Hasan Foez Siddique J Durnity Daman Commission, represented by its Chairman, Dhaka….....Petitioner Vs. M Sahabuddin Ahmed and others .......................Respondents Judgment Februar......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 ......;          Hasan Foez Siddique J Durnity Daman Commission, represented by its Chairman, Dhaka….....Petitioner Vs. M Sahabuddin Ahmed and others .......................Respondents Judgment February 19, 2015. Resul..

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

Mosharaf Hossain (Md.) Vs. Bangladesh and others, 2015, 44 CLC (HCD)

....h Court Division (Special Original Jurisdiction) Present: Sheikh Hassan Arif J Mustafa Zaman Islam J Mosharaf Hossain (Md.)..........................Petitioner Vs. Bangladesh and others...... …………………..Respondents ...... High Court Division (Special Original Jurisdiction) Present: Sheikh Hassan Arif J Mustafa Zaman Islam J Mosharaf Hossain (Md.)..........................Petitioner Vs. Bangladesh and others...... …………………..Respo...... The Adalat below is directed to proceed with the execution of the decree in accordance with law. Communicate this at once. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 199 ......4 MLR 480 = 61 DLR 791; Atiqullah Vs. Artha Rin Adalat, 16 BLC 486. Lawyers Involved: Shah Mohd. Monir Sharif with Md. Imran Jahangir, Advocates—For the Petitioner. Shamim Khaled Ahmed with Mohammed Abdul Baset, Advocates—For the Respondent No. 3. Writ Petition No. 10..

Category: Administrative Law, Others | Date: 17 Feb, 2015 | Hits: 4

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

....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.   ......esent: Md. Abdul Wahhab Miah J    Md. Imman Ali J    AHM Shamsuddin Chowdhury J Sohan Kumar Agarwala....................Petitioner   Vs. Assistant Registrar, Department of Patents Designs and Trade Marks and another..............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.   ........(12) Lawyers Involved: Syed Amirul Islam, Senior Advocate with Fazlee Noor Taposh, Advocates instructed by Syed Mahbubar Rahman, Advocate-on-Record—For the Petitioner. Shafique Ahmed, Senior Advocate with SK Siddique, Advocate instructed by SR Khosnabish, Advocate-on-Record&md..

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

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

....l Jurisdiction) Present: AFM Abdur Rahman J Md. Emdadul Haque Azad J Getco Trading Limited, Represented by its Managing Director Mr. K.M. Khaled, 26, Shyamoli, Mirpur Road, Dhaka, Bangladesh……………………………As......d by its Managing Director Mr. K.M. Khaled, 26, Shyamoli, Mirpur Road, Dhaka, Bangladesh……………………………Assessee-Applicant Vs. The Commissioner of Taxes, Taxes Zone-14, 12/1, Bijoynagar, (6th floor). Dhaka, Bangladesh.......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: ......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: ..

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

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)

.... Ed. This Case is also Reported in: ......l Gani J Islami Bank Bangladesh Limited, Head Office-40, Dilkusha C/A, Dhaka-1000……………………..........Applicant (In all the cases) Vs. The Commissioner of Taxes, Audit Wing, Large Taxpayer’s Unit, Dhaka……Re...... 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: ...... 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)

....s also Reported in:     ......al Jurisdiction) Present: Zinat Ara J Md. Habibul Gani J Islami Bank Bangladesh Limited, Head Office-40, Dilkusha C/A, Dhaka-1000……Applicant (In all the cases) Vs. The Commissioner of Taxes, Audit Wing, Large Taxpayer’s Unit, Dhaka……&h......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:     ......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)

.... Ed. This Case is also Reported in: ...... Md. Emdadul Haque Azad J Bangladesh Rural Advancement Committee (BRAC), 75, Mohakhali, Dhaka………………………Assessee-Applicant Vs. The Commissioner of Taxes, Taxes Zone-5, 28/F, Segun bagicha, Dhaka……&he......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: ..

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)

....s that the Taxes Appellate Tribunal was required to consider the issue in accordance with the provision of section 53F of the Income Tax Ordinance 1984 and also on the basis of the documents known as Bangladesh Accounting Standard (BAS) Volume-1 and also the annual report of 2008 of the Assessee-app......onal Leasing and Financial Services Limited, represented by its Managing Director, Mr. Mustafizur Rahman of 5 Rajuk Avenue, Dhaka-1000…………….Assessee-Applicant. Vs. The Commissioner of Taxes, Taxes Zone-LTU, Dhaka……………&he......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: ..

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)

....l Jurisdiction) Present: AFM Abdur Rahman J Md. Emdadul Haque Azad J Astech Limited, represented by its Managing Director Mr. Ali Ahmed, 175, Jubilee Road (1st floor), Chittagong, Bangladesh……………………………&h......g Director Mr. Ali Ahmed, 175, Jubilee Road (1st floor), Chittagong, Bangladesh………………………………Assessee-Applicant. Vs. The Commissioner of Taxes, Taxes Zone-1, C.G.O. Building-1, Agrabad, Chittagong, Bangladesh......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: ......rt High Court Division (Special Original Jurisdiction) Present: AFM Abdur Rahman J Md. Emdadul Haque Azad J Astech Limited, represented by its Managing Director Mr. Ali Ahmed, 175, Jubilee Road (1st floor), Chittagong, Bangladesh……………..

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

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

.... DLR (HCD) (2015) 73   ...... High Court Division (Special Original Jurisdiction) Present: Md. Ashfaqul Islam J Md. Nazrul Islam Talukder J Singer Bangladesh Ltd and 21 another ........Petitioner Vs. National Board of Bangladesh.............. Respondents Judgment December 15, 2014......copy of this judgment be sent to the office of the Comptroller and Auditor General for future reference and guidance. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 73   ......ay Vs. Gordhandas Bhanji AIR 1952 SC 16; State of Punjab Vs. Hari Kishan Sharna, AIR 1966 SC 1081; Manseeklal Vithalas Chaohan Vs. State of Gujrat AIR 1997 SC 3400. Lawyers Involved: Moudud Ahmed, Hasan Ariff Senior Advocates with Ahsanul Karim, Khairul Alam Chowdhury, Kabir Iqbal Hossain,..

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)

....sdiction) Present: AFM Abdur Rahman J Md. Emdadul Haque Azad J One Bank Limited, represented by its Managing Director: Mr. M. Fakhrul Alam, HRC. Bhaban, 46, Kawran Bazar, Dhaka, Bangladesh................................review-Applicant Vs. The Commissioner of Taxes, ......l Haque Azad J One Bank Limited, represented by its Managing Director: Mr. M. Fakhrul Alam, HRC. Bhaban, 46, Kawran Bazar, Dhaka, Bangladesh................................review-Applicant Vs. The Commissioner of Taxes, Large Taxpayers Unit (L.T.U), 2nd Twelve Storied Building (6th f......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: ......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

A Hakim Gazi and others Vs. Md. Nasiruddin, Assistant Vice President/Manager and others, 2014, 43 CLC (HCD)

....t, in short, is that his son Md Humayun Kabir Gazi in 2003, obtained investment facility of Taka 1, 00,000 for business purposes for his business enterprise M/s Sabbir Gazi Furniture from Islami Bank Bangladesh Limited, Chandpur branch as per sanction advice issued by the defendant No.1 (Manager Isl...... ......oth on facts and law, upon evidences adduced by the parties. Send down the copy of the judgment to the court below at once. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 218 ......e. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 218 ..

Category: Constitutional Law, Contract Law | Date: 11 Dec, 2014 | Hits: 8

Ferdous Ara Zainul Vs. Mahmuda Khatun and others, 2014, 43 CLC (HCD)

....esult: The Rule is made absolute. Case Referred to- Salauddin Vs. MA Hai 63 DLR (AD) 138; Burmah Eastern Ltd Vs. Burmah Eastern employees Union, 18 DLR 709; Abdul Jalil Vs. Islami Bank Bangladesh Ltd., 53 DLR (AD) 12 and Rasheda Begum Vs. Nurussafa, 2004 BLD (AD) 223 = 9 BLC (AD) 223.......bsp;                      Ferdous Ara Zainul.............................Petitioner Vs. Mahmuda Khatun and others..............Opposite Parties Judgment December 11, 201......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. ......the parties to the suit. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 149. ..

Category: Civil Law, Procedural Law | Date: 11 Dec, 2014 | Hits: 19

Mostafa Kamal Sazu and oth¬ers Vs. Secretary, Ministry of Finance, Bangladesh Secretariat, and others, 2014, 43 CLC (HCD)

....Jurisdiction) Present: Md. Ashfaqul Islam J Md. Nazrul Islam Talukder J Mostafa Kamal Sazu and oth­ers................Petitioners Vs. Secretary, Ministry of Finance, Bangladesh Secretariat, and others....... Respondents Judgment December 8, 2014 Resu......gh Court Division (Special Original Jurisdiction) Present: Md. Ashfaqul Islam J Md. Nazrul Islam Talukder J Mostafa Kamal Sazu and oth­ers................Petitioners Vs. Secretary, Ministry of Finance, Bangladesh Secretariat, and others....... Respondents ......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 ......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)

....d, 45 DLR (AD) 69; State of Madhya Pradesh Vs. Vishnu Prasad; AIR 1962 1593; Palani Goundan Vs. Peria Goundan, AIR 1941 Mad 158; Hazera Begum Vs. Artha Rin Adalat, 12 BLC (AD) 153; AKM Nurul Alam Vs. Bangladesh 46 DLR(AD)113. Lawyers Involved: Md. Eunus, Advocate—For the Plaintiff-Pe...... High Court Division (Civil Revisional Jurisdiction) Present: Sharif Uddin Chaklader J Ashish Ranjan Das J Sonali Bank Limited...................Plaintiff-Petitioner Vs. UT Garments Limited and others......Defendant-Opposite-Parties Judgment December ...... 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.   ......Vs. Artha Rin Adalat, 12 BLC (AD) 153; AKM Nurul Alam Vs. Bangladesh 46 DLR(AD)113. Lawyers Involved: Md. Eunus, Advocate—For the Plaintiff-Petitioner. MA Azim Khair and Morshed Ahmed Khan, Advocates—For the Defendant-Opposite Parties. Civil Revision No. 150 of 2011...

Category: Banking Law | Date: 4 Dec, 2014 | Hits: 4

Oxinel Services Pte. Ltd Vs. SOM Kalimullah, MD, Bangla¬desh Telecommunication Com¬pany Limited (BTCL) and others, 2014, 43 CLC (HCD)

....Judgment December 4, 2014. Result: The Rule issued in Contempt Petition No. 2 of 2014 is made absolute-in-part. The Suo moto Rule No. 2 of 2014 is discharged. Constitution of Bangladesh, 1972 Article 108 Court–Contempt of Court—Ensuring effectiveness and wor......me Court High Court Division (Statutory Original Jurisdiction) Present: Md. Rezaul Hasan J Oxinel Services Pte. Ltd……………...Petitioner Vs. SOM Kalimullah, MD, Bangla­desh Telecommunication Com­pany Limited (BTCL) and other......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     ......SCC 714; Elders Ltd. Vs. SC Chowdhury, 54 DLR 226 & Shamsur Rahman Vs. Tahera Nargis, 44 DLR (AD) 237. Lawyers Involved: Aneek R. Huq, Advocate—For the Petitioner. Rais Uddin Ahmed, Advocate—For the Respondents. Tanveer Hossain Khan, Advocate—For the respon&..

Category: Constitutional Law, Contempt of Court Law | Date: 4 Dec, 2014 | Hits: 10

A Kader Zilani (Md.) Vs. State and another, 2014, 43 CLC (HCD)

....ment and order along with the lower Court's record be sent to the con­cerned Court for information and necessary action. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 130 ......D) (2015) 130 ......ment and order along with the lower Court's record be sent to the con­cerned Court for information and necessary action. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 130 ......­mits that when the accused had no any clear inten­tion to commit criminal breach of trust such an accused should not be convicted and sentenced and also referring the case of Md. Farid Uddin Ahmed Vs. Atahar Uddin, 13 MLR 187 submits that for any reason if any irregularities is committed by..

Category: Anti-Corruption Laws | Date: 3 Dec, 2014 | Hits: 11

Shariful Alam (Babu) (Md.) Vs. State and another, 2014, 43 CLC (HCD)

....sfaction of the trial Court till conclusion of the trial. Let a copy of this order be sent to the Court concerned with LCR. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 182 ...... High Court Division (Criminal Revisional Jurisdiction) Present: ANM Bashir Ullah J Shariful Alam (Babu) (Md.)…………….Accused-Petitioner Vs. State and another………….........Opposite Parties Judgment ......sfaction of the trial Court till conclusion of the trial. Let a copy of this order be sent to the Court concerned with LCR. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 182 ......the contrary fact of the presumption that every negotiable instrument was made or drawn for consideration in favour of the holder in due course. ...... (30 & 31) Case Referred to- Kabir Ahmed Sawdagar Vs. Md. Syed Saifuddin Jaheed 58 DLR 277; Seth Shivrattan Vs. Messrs Mohammadi Steams..

Category: Criminal Law | Date: 2 Dec, 2014 | Hits: 9

The Commissioner of Taxes, Taxes Zone-1, 2nd 12-Storied Building, Segun Bagicha, Dhaka Vs. Arif Knit Spin, 2014, 43 CLC (HCD)

....egative i.e. in favour of the department-applicant and against the assessee-respondent.           No costs. The Registrar, Supreme Court of Bangladesh, is to take necessary steps under section 161(2) of the Income Tax Ordinance, 1984. ......ommissioner of Taxes, Taxes Zone-1, 2nd 12-Storied Building, Segun Bagicha, Dhaka…………………………………Applicant Vs. Arif Knit Spin Limited, 70, B. B. Road, Narayangonj……………......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: ......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: ..

Category: Fiscal/Taxation Law | Date: 1 Dec, 2014 | Hits: 0

Commissioner of Taxes Vs. Arif Knit Spin, 2014, 43 CLC (HCD)

....egative i.e. in favour of the department-applicant and against the assessee-respondent.           No costs. The Registrar, Supreme Court of Bangladesh, is to take necessary steps under section 161(2) of the Income Tax Ordinance, 1984. ...... (Special Original Jurisdiction) Present: Zinat Ara J Md. Habibul Gani J The Commissioner of Taxes Taxes Zone-1, 2nd 12-Storied Building, Segun Bagicha, Dhaka.....Applicant Vs. Arif Knit Spin Limited, 70, B. B. Road, Narayangonj……………......preme 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:   ......preme 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:   ..

Category: Fiscal/Taxation Law | Date: 1 Dec, 2014 | Hits: 20