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The Commissioner of Taxes Vs. Azmat Fashions Limited, 2014, 43 CLC (HCD)

....upreme Court of Bangladesh is directed 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: ......upreme Court of Bangladesh is directed 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: ......- I agree. Ed This case is also Reported in: ..

Category: Fiscal/Taxation Law | Date: 10 Nov, 2014 | Hits: 8

Commissioner of Taxes Vs. Azmat Fashions Limited, 2014, 43 CLC (HCD)

.... is directed 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:     ...... is directed 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:     ...... This Case is also Reported in:     ..

Category: Fiscal/Taxation Law | Date: 10 Nov, 2014 | Hits: 9

Chowdhury Mohidul Haque Vs. Anti-Corruption Com¬mission and others, 2014, 43 CLC (AD)

....f a charge-sheet after the initial investigation is completed, is the result of a reinvestigation or a further investiga­tion is a matter of semantics. We note from the order sheet of the learned Chief Judicial Magistrate, Barisal, annexed to the additional paper book, that the subsequent invest...... illegality or infirmity in the impugned judgment and order and accordingly the civil petition for leave to appeal is dismissed. Ed. This Case is also Reported in: 67 DLR (AD) (2015) 115. ...... of charge and sent the case record to the Senior Special Judge, Barisal for obtaining sanction and taking necessary steps regarding the charge-sheet No.348 under section 32(1) of the Anti-Corruption Commission Act, 2004 from respon­dent No.1. On 21-5-2007, the learned Senior Special Judge, Bari..

Category: Civil Law | Date: 21 Oct, 2014 | Hits: 6

Onil Kuar Podder and others Vs. Mostafa Unuch, 2014, 43 CLC (HCD)

....t of all sales and foreclosures' completed before the com­mencement of that Act, the right of pre-emp­tion shall be determined by the law in force at the time of such completion. Now, the Chief Commissioners of the then North-West Frontier Province, by Notification No.9121G/12-49. 22-24,......aside. Pre-emption Title Suit No. 47 of 2007 is dis­missed. Send down the lower court records at once. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 302   ......ll sales and foreclosures' completed before the com­mencement of that Act, the right of pre-emp­tion shall be determined by the law in force at the time of such completion. Now, the Chief Commissioners of the then North-West Frontier Province, by Notification No.9121G/12-49. 22-24, dated..

Category: Property Law | Date: 15 Sep, 2014 | Hits: 8

Hosaf International Limited Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)

....d 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: ......d 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: ...... Hosaf International Limited, represented by its Chairman and Manaig Director: Moazzam Hossain, 9 Mohakhali C/A, Dhaka, Bangladesh............................Assessee-Applicant. Vs. The Commissioner of Taxes, Taxes Zone-7, 2nd Twelve Storied Building, Segunbagicha, Dhaka, Bangladesh..&..

Category: Fiscal/Taxation Law | Date: 10 Sep, 2014 | Hits: 0

Asset Developments & Holdings Ltd. vs. Commissioner of Taxes, 2014, 43 CLC (HCD)

....nt, are answered in negative and in favour of the Assessee-applicant. However, there shall be no order as to cost. Md. Emdadul Haque Azad, J: Ed. This Case is also Reported in: ......nt, are answered in negative and in favour of the Assessee-applicant. However, there shall be no order as to cost. Md. Emdadul Haque Azad, J: Ed. This Case is also Reported in: ...... Asset Developments & Holdings Ltd. House No.29, Road No. 39, Gulshan, Dhaka…………………………Assessee-Applicant Vs. The Commissioner of Taxes, Taxes Zone-5, Segun bagicha, Dhaka………….....Respon..

Category: Fiscal/Taxation Law | Date: 7 Sep, 2014 | Hits: 5

Government of Bangladesh, represented by the Secretary, Ministry of Education and others Vs. SM Humayun Kabir and another, 2014, 43 CLC (AD)

....Division, we do not find any substance in this civil petition for leave to appeal. Accordingly, this petition is dis­missed. Ed. This Case is also Reported in: 66 DLR (AD) (2014) 279. ......Division, we do not find any substance in this civil petition for leave to appeal. Accordingly, this petition is dis­missed. Ed. This Case is also Reported in: 66 DLR (AD) (2014) 279. ......lip;…..... (15) Resignation tendered by a government official can be withdrawn before it is accepted by the competent authority....... (16) Cases Referred to- Jagdish Chandra Vs.Commissioner of Transport (1982) 1 Serv. LJ 422 (HP); Jairam Vs. Union of India, 1954 (SC) 584; Raj ..

Category: Administrative Law | Date: 7 Sep, 2014 | Hits: 20

Subarna Garments Limited Vs. Commissioner of Taxes, 2014, 43 CLC (HCD)

....answered 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: ......answered 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: ......man J Md. Emdadul Haque Azad J Subarna Garments Limited……………………………….Assessee-Applicant Vs. The Commissioner of Taxes, Taxes Zone-2, C.G.O. Building-2(2nd Floor), Agrabad, Chittagong-4100…&..

Category: Fiscal/Taxation Law | Date: 3 Sep, 2014 | Hits: 1

Yunus (Md.) Vs. State & another, 2014, 43 CLC (HCD)

.... Let the lower Court's record along with a copy of this judgment be sent down to the con­cerned Court below at once. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 97 ...... Let the lower Court's record along with a copy of this judgment be sent down to the con­cerned Court below at once. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 97 ......tioner. Dr. Monjur Kader, DAG with Md. Aminur Rahman Chowdhury, AAFG—For the State-Opposite—Party. Md. Khurshid Alam Khan, Advocate—For Opposite-party No. 2, Durniti Daman Commission, Dhaka. Inherent Power under Section 561A of the Code It is pertinent to make a..

Category: Criminal Law, Procedural Law | Date: 13 Aug, 2014 | Hits: 8

J.S.M. Glass Industries Limited Vs. Deputy Commissioner of Taxes, 2014, 43 CLC (HCD)

....at their end, supplied by the Assessee-writ petitioner. However, there shall be no order as to cost. Md. Emdadul Haque Azad, J: I agree. Ed. This Case is also Reported in: ......at their end, supplied by the Assessee-writ petitioner. However, there shall be no order as to cost. Md. Emdadul Haque Azad, J: I agree. Ed. This Case is also Reported in: ......00…………………Petitioner. Vs. 1. National Board of Revenue, represented by its Chairman, Revenue Bhaban, Segunbagicha, Dhaka-1000. 2. Deputy Commissioner of Taxes, Companies Circle-1, Zone-1, 2nd 12th Storied building (4th floor) Segunbagich..

Category: Fiscal/Taxation Law | Date: 23 Jul, 2014 | Hits: 0

Md. Jafar Ullah Vs. Bangladesh, 2014, 43 CLC (HCD)

.... conducted by the petitioner at Bangladesh Muktijodhya Welfare Club, Noagaon Branch premises, Noagaon, without due process of law. 2. The case of the petitioner, in brief, is that he is the Area Chief of Noagaon Muktijodhya Welfare Club, a local branch of the Bangladesh Muktijodhya Wefare Club....... given is hereby vacated. Communicate copies of this judgment to the respondents at once. Md. Badruzzaman J.- I agree. Ed.66 This Case is also Reported in: DLR (2014) (HCD) 380 ......tified as such by the Government and no person can open or keep open places of public amusement without, or otherwise than in conformity within the condition of, a license to be granted by the Deputy Commissioner. Under the Places of Public Amusement Act ‘keeping open a notified place of publi..

Category: Others | Date: 28 Jun, 2014 | Hits: 91

State Vs. Md. Sajjad Ali, 2014, 43 CLC (HCD)

....nection with any other case. Send down the lower Court records with a copy of this judgment to the concerned Court at once. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 161 ......nection with any other case. Send down the lower Court records with a copy of this judgment to the concerned Court at once. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 161 ......nection with any other case. Send down the lower Court records with a copy of this judgment to the concerned Court at once. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 161 ..

Category: Criminal Law | Date: 16 Jun, 2014 | Hits: 15

Engineer Abdul Md. Wadud Vs. State and another, 2014, 43 CLC (AD)

....se of the peti­tioner. We find no merit in the contention of the learned counsel. The petition is accordingly dis­missed. Ed. This Case is also Reported in: 20 BLC (AD) (2015) 174 ......se of the peti­tioner. We find no merit in the contention of the learned counsel. The petition is accordingly dis­missed. Ed. This Case is also Reported in: 20 BLC (AD) (2015) 174 ......9/109 of the Penal Code read with section 5(2) of Act II of 1947. 2. The case was initiated pursuant to an FIR lodged with the Golapgonj police station, Sylhet by an officer of the Durnity Daman Commission for misappropriation of Taka 4, 08, 37,973 against five persons who were then working-at ..

Category: Criminal Law | Date: 16 Jun, 2014 | Hits: 4

Mohoshin Miah (Md.) Vs. State and another, 2014, 43 CLC (HCD)

....d 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) 114   ......d 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) 114   ......uthority by P.W.1 who led the trap party is curable under section 537 of the Code…......(52) The Rule itself did not confer any right to the accused to explain his position before the the Commission or Commissioner…....(58) In an inquiry against a person on an alle­gation..

Category: Anti-Corruption Laws, Criminal Law | Date: 10 Jun, 2014 | Hits: 8

Shahin Reza (Md.) Vs. Nasiruddin Howlader and others, 2014, 43 CLC (AD)

.... and findings given by Nazmun Ara Sultana, J. Order of Court This appeal is dismissed by majority decision. Ed. This Case is also Reported in: 67 DLR (AD) (2015) 243   ...... and findings given by Nazmun Ara Sultana, J. Order of Court This appeal is dismissed by majority decision. Ed. This Case is also Reported in: 67 DLR (AD) (2015) 243   ......fendants brought Title Suit No.207 of 1978 in the 1st Court of Munsif, Bagerhat for permanent injunction and obtained decree on 20-12-1980. Against the said j udgment and decree the Additional Deputy Commissioner (Revenue), Bagerhat and Upazila Nirbahi Officer, Sharankhola brought Title Suit No. 33 ..

Category: Limitation Law, Property Law | Date: 5 Jun, 2014 | Hits: 11

Shafiqul Islam Vs. Bangladesh Bank and others, 2014, 43 CLC (HCD)

....stay granted earlier by this Court at the time of issuance of the said rules, thus, stand recalled and vacated Communicate this. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 270 ......stay granted earlier by this Court at the time of issuance of the said rules, thus, stand recalled and vacated Communicate this. Ed. This Case is also Reported in: 67 DLR (HCD) (2015) 270 ......#39;defaulter-borrower........(25 & 27) Case Referred to- Nazimuddin Vs. State, 30 DLR 49; State of Punjab Vs. Mohar Sings, 1955 AIR (SC) 84; Sangam Spinners Vs. Regional Provident Fund Commissioner-I (2008) 1 SCC-291; Quazi Nasibul Hassan Vs. Bangladesh Bank, 61 DLR 96; Abul Kashem Vs..

Category: Banking Law, Company Law | Date: 1 Jun, 2014 | Hits: 11

Elahi Box Sardar (Md.) Vs. Government of Bangladesh repre¬sented by Ministry of Communication and others, 2014, 43 CLC (AD)

....ss salary, was not disposed of inspite of the letter dated 13-2-2002 written by the Manager/Diesel, Bangladesh Railpath/Parbotipur, the letter dated 8-7-2003 written by the Deputy Finance Adviser and Chief Accounts Officer Keloco, Bangladesh Railpath/Parbotipur to the Audit and Accounts Officer, Rai......trative Appellate Tribunal, but for other grounds dis­cussed above. Accordingly, the petition is dis­missed. Ed. This Case is also Reported in: 67 DLR (AD) (2015) 127.   ......trative Appellate Tribunal, but for other grounds dis­cussed above. Accordingly, the petition is dis­missed. Ed. This Case is also Reported in: 67 DLR (AD) (2015) 127.   ..

Category: Administrative Law | Date: 25 May, 2014 | Hits: 9

State and another Vs. Abdul Kader @ Mobile Kader and others, 2014, 43 CLC (AD)

.... under sections 302/120B of the Penal Code and he be released from Jail at once, if not wanted, in connection with any other case. Ed. This Case is also Reported in: 67 DLR (AD) (2015) 6. ...... to settle the dispute, but Mobile Quader and Lawrence did not come to any term. During the Care-taker Government, Mobile Quader and Laurence came to a compromise and participated in the 8 Parliament Election and eventually, through the meditation of the local people, a compromise was made. The dece...... under sections 302/120B of the Penal Code and he be released from Jail at once, if not wanted, in connection with any other case. Ed. This Case is also Reported in: 67 DLR (AD) (2015) 6. ..

Category: Criminal Law | Date: 14 May, 2014 | Hits: 16

State Vs. Faisal Morshed Khan and another, 2014, 43 CLC (AD)

....is­sion on 3-12-2007 gave responsibility of investiga­tion to the Assistant Director of the said Commis­sion, who after investigation submitted charge sheet on 15-6-2008 with the Court of Chief Metropolitan Magistrate, Dhaka against the respondent and his wife under section 26(2) and 27(......ccordingly, both the criminal petitions for leave to appeal are dismissed with the observation made in the body of the judgment. Ed. This Case is also Reported in: 66 DLR (AD) (2014) 236. ......;          Result: Both the petitions for leave to appeal are dismissed. Cases Referred to- Mohiuddin Khan Alamgir Vs. Anti-Corruption Commission, 15 BLC 107. Lawyers Involved: Biswajit Deb Nath, Deputy Attorney-General, inst..

Category: Anti-Corruption Laws | Date: 5 May, 2014 | Hits: 8

Md. Abul Bashar Vs. Government of Bangladesh, 2014, 43 CLC (HCD)

....l effect. The order of stay granted earlier is hereby vacated. There would, however, be no order as to cost. Md. Badruzzaman J. - I agree Ed. This Case is also Reported in: ......l effect. The order of stay granted earlier is hereby vacated. There would, however, be no order as to cost. Md. Badruzzaman J. - I agree Ed. This Case is also Reported in: ......en than not the empowering phraseologies might seem absolute and arbitrary which may be illustrated by few examples, such as: “if the authority deems fit”; “if in the opinion of the Commission it is expedient so to do”; if the Government is satisfied that it is expedient for ..

Category: Administrative Law, Constitutional Law | Date: 4 May, 2014 | Hits: 5