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

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

....ate, Cognizance Court, 'Kha' Anchol, Joypurhat. 4. The aforementioned case was sent to the Anti-Corruption 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 ......riminal Procedure but this Rule is filed only to delay the proceeding to progress in its own course, as such, the Rule should be discharged. 14. Mr. Goutam Kumar Roy, the learned Deputy Attorney-General appearing along with the learned Assistant Attorney Generals Mr. Md. Eunus Ali and Mr. Yousu......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 ......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

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   ......used per­son...........(6-8) Case Referred To- Anti-Corruption Commission Vs. Mohiuddin Khan Alamgir, 62 DLR (AD) 290. Lawyers Involved: Momtazuddin Fakir, Additional Attorney-General, instructed by Sufia Khatun, Advocate-on-Record—For the Petitioner. (In Crimiml Petiti......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. ......e petition is dismissed. Lawyers Involved: Md. Khurshid Khan, Advocate instructed by Md. Zahirul Islam, Advocate-on-Record—For the Petitioners. Biswajit Deb Nath, Deputy Attorney-General (appeared with the leave of the Court)—For the Respondent. Criminal Petition for ......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. ......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:     ......nstant 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 Ms. Nasrin Parvin along with the learned Assistant Attorney General Mr. Shaikat Basu and fil......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:     ......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:     ..

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)

....upreme Court High Court Division (Special Original 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………&helli......olation of section 35(4) of the Income Tax Ordinance 1984. Claim of the Taxes department: 6. Upon service of the notice, the Taxes department appeared through the learned Assistant Attorney General Mr. Shaikat Basu, and submitted affidavit-in-reply, wherein it has been claimed that the DCT......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)

.... 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: ......estions posed in the Reference Applications ought to be answered in the negative on the new grounds placed by the assessee. 8. In reply, Mr. Razik-Al-Jalil, the learned Deputy Assistant Attorney General appearing with Ms. Mahfuza Begum and Ms. Nurun Nahar, the learned Assistant Attorney General...... 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)

....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:     ......estions posed in the Reference Applications ought to be answered in the negative on the new grounds placed by the assessee. 8. In reply, Mr. Razik-Al-Jalil, the learned Deputy Assistant Attorney General appearing with Ms. Mahfuza Begum and Ms. Nurun Nahar, the learned Assistant Attorney General......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

The Commissioner of Taxes, Taxes Zone-5, 28/F, Segunbagicha, Dhaka Vs. Ms. Rubana Huq, wife of Mr. Aanisul Huq, 2015, 44 CLC (HCD)

....he result, the Income Tax Reference Application is rejected. However, there shall be no order as to costs. Md. Emdadul Haque Azad, J: I agree. Ed. This Case is also Reported in: ......t appellate authority, upon considering the issue of the gift in its true perspective. Therefore, the instant Income Tax Reference Application is not maintainable. 5. The learned Deputy Attorney General Mr. S. Rashed Jahangir along with the learned Assistant Attorney General Mr. Shaikat Basu ap......he result, the Income Tax Reference Application is rejected. However, there shall be no order as to costs. Md. Emdadul Haque Azad, J: I agree. Ed. This Case is also Reported in: ......he result, the Income Tax Reference Application is rejected. However, there shall be no order as to costs. Md. Emdadul Haque Azad, J: I agree. Ed. This Case is also Reported in: ..

Category: Fiscal/Taxation Law | Date: 7 Jan, 2015 | Hits: 1

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: ......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)

....ision (Special Original Jurisdiction) Present: AFM Abdur Rahman J Md. Emdadul Haque Azad J International Leasing and Financial Services Limited, represented by its Managing Director, Mr. Mustafizur Rahman of 5 Rajuk Avenue, Dhaka-1000…………&hellip......lication 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 General Ms. Nasrin Parvin along with the learned Assistant Attorney General Mr. Saikat Basu, appeare......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)

....: ......he 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 learned Assistant Attorney General Ms. Nasrin Parvin, appear......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: ......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: ..

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

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

.... the provisions of assessment and others. ...... (27) Constitution of Bangladesh, 1972; Article 128 Value Added Tax Act (XXII of 1991); Section 55(1) Set up of Local and Revenue Audit Directorate— Whether the local audit directorate can author­itatively look into the p......rate can author­itatively look into the papers and documents of the NBR— Local and Revenue Audit Directorate is internally set up by and under the authority of Comptroller and Auditor-General for the purpose of conducting audit as required under Article 128 of the Constitution. The l......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   ......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   ..

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)

.... ......nance cost, car allowance and LFA allowance and contribution to the provident fund, will not be a part of the perquisite as has been treated by the DCT concern. 4. The learned Assistant Attorney General Ms. Nasrin Parvin, appeared on behalf of the Taxes department in her reply argued that the q......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)

....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 ......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 ...... attorney being No. 4924 in favour of the bank. The plain­tiff's son repaid the said investment facility with profit. On 22-1-2012 the plaintiff received a notice from Assistant Commissioner (Land), Chandpur Sadar and thereafter on inquiry he came to know that on 12-10-2011 the bank publishe......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 ..

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

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

....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 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 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 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. ..

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)

....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 ......rs issued by Respondent No. 6 should be declared to have been issued without lawful authority and to be of no legal effect. 5. On the other hand, Mr. SM Quamrul Hasan, learned Assistant Attorney-General along with Mosammat Khairun Nessa, learned Assistant Attorney-General appearing on behalf of......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)

.... up from Artha Rin Case No. 263 of 2004. 2. Sonali Bank Limited filed the aforesaid suit for decree of Taka 3, 91, and 05,805/28 and in that suit, originally i.e. the Company as well as Managing Director was made party. The suit was decreed and subsequently decree was put into execution. Defend......rks Ltd, 45 DLR (AD) 69, a case on Bangladesh Abandoned Property Act, President Order No. 16 of 1972, wherein law has been interpreted by majority view as:- "The learned Additional Attorney-General appearing for the appellants in C. A. No. 31 of 1991., now makes a radical depar­ture fr......gainst those persons other than the 3 cate­gories mention in section 6 Sub-section 5 of the Act. 13. In the case of the State of Madhya Pradesh Vs. Vishnu Prasad, AIR 1962 1593, a case under Land Acquisition Act, (1894) their lord­ships held that the Act itself is special law, a ex-prop...... 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.   ..

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)

....t Md. Rezaul Hasan J.— This Rule has arisen out of the petition for drawing up contempt pro­ceeding, filed by the petitioner, against the accused-contemner Mr. SOM Kalimullah, Managing Director, Bangladesh Telecommunica­tion Company Limited (BTCL) and 3 other offi­cials of BTC......rder, before seeking apology after issuance of the Rule on 23-1-2014. 25. I have also considered the views expressed by the Supreme Court of Pakistan in Re: contempt of court proceedings against General (Reid) Mirza Aslam Beg. It has been held in that case (at paragraph No. 8) that, "It is......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     ......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     ..

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