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Aminul Karim (Md.) Vs. Government of Bangladesh and others, 2015, 44 CLC (HCD)

....r of stay granted earlier by this i  Court is hereby recalled and vacated. Communicate this order at once. Ed. This Case is also Reported in: 15 BLC (HCD) (2010) 354   ......oceed simultaneously….. .(9) There is nothing in law precluding a crim­inal case on account of a civil suit pending against the petitioners on the same facts. The criminal case stands for the offence, while the civil suit is for realization of money. Both can stand together.......(12......r of stay granted earlier by this i  Court is hereby recalled and vacated. Communicate this order at once. Ed. This Case is also Reported in: 15 BLC (HCD) (2010) 354   ......Vs. State 55 DLR (AD) 62; Shamsul Islam Chowdhury Vs. State 11 BLC 116;Dr. Md. Shahjahan, Advocate Vs. The Election Commission, 63 DLR 543; Khondaker Mahtabuddin Ahmed Vs. State 49 DLR (AD) 132. Lawyers Involved: None appears—For the Petitioner.  SM Kafil Uddin, Advocate&m..

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)

....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. ...... Clause (ka) of section 11 does not speak of any hurt grievous or simple, it has prescribed two kinds of punishments (i) sentence of death if anyone causes the death of a ‘নারী’ for dowry and (ii) imprisonment for life if anyone attempts to cause death of a ‘নারী&......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. ......(ka) of section 11, there must be evidence that a person so charged either caused death of a ‘নারী’ or attempted to cause death of a ‘নারী’…..(17). Lawyers Involved: Khurshid Alam Khan, Advocate instructed by Nurul Islam Bhuiyan, Advocate-on-R..

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   ......CD) (2015) 279   ......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   ......sociated Provincial Picture Vs. Wednesbury Corporation [1943]1 KB 223; Vide AIR 1956 Calcutta 96, AIR 1954 Rajasthan 264; Reza-ul-Karim (Md.) Vs. Secretary, Ministry of Home Affairs, 44 DLR 110. Lawyers Involved: Md. Eunus Ali Akond with Golam Mostofa Lasker, Advocates—For the Petiti..

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. ......mrunnessa Ratna, Advocate, instructed by Nurul Islam Bhuiya, Advocate-on-Record—For the Petitioners. Kliurshid Alam Khan, Advocate, instructed by Gias Uddin Ahmed, Advocate-on-Record—for the Respondents. Civil Petition for Leave to Appeal No. 489 of 2015. (From the judgmen......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. ...... Judgment              March 1, 2015.      Result: The leave petition is dis­missed. Lawyers Involved: Qumrunnessa Ratna, Advocate, instructed by Nurul Islam Bhuiya, Advocate-on-Re..

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. ......bsp;      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 sub­section 4, is not at all mandat......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. ......natul Ara Vs. Government of the People's Republic of Bangladesh, 15 BLC (AD) 168; Banesa Bibi Vs. Senior Vice President, 63 DLR (AD) 160; Rex Apparels (Pvt) Ltd. Vs. Bangladesh, 20 BLC 178 . Lawyers Involved: Md. Sohel Rana, Advocate—For the Petitioner. Obaidur Rahman Mostaf..

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 ......d by Sufia Khatun, Advocate-on-Record—For the Petitioner. Md. Shahed Alam, dvocate-on-Record, instructed by Md. Nawab Ali, Advocate-on-Record—For the Respondents. Civil Petition for Leave to Appeal No. 3414 of 2014. (From the Judgment Order dated 22-10-2014 passed by the H......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 ...... Dhaka….....Petitioner Vs. M Sahabuddin Ahmed and others .......................Respondents Judgment February 19, 2015. Result: This petition is disposed of. Lawyers Involved: Md. Khurshid Alam Khan, Advocate, instructed by Sufia Khatun, Advocate-on-Rec..

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

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

.... 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 ......e entire sec­tion 33. This means, once the right to enjoy­ment and possession of the mortgaged proper­ty is conferred on the decree holder, it will be at liberty to even immediately apply for confer­ment of title under sub-section (7). In which case, it will not be obligatory on it t...... 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 ......(Kha) and section (7) of section 33…….. (11) Case Referred to- Setara Begum Vs. Al-Arafa Islami Bank, 14 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 Peti..

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.   ......d named in the FIR and the charge-sheet. Since the petitioner was engaged in the said transaction and was also a beneficiary of it, a prima facie case of abetment regarding manipulation of the tender for sale of the abandoned property had been disclosed against him in the materials collected by the ...... 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.   ......or whether he abetted the prin­cipal accused in manipulating the tender for sale of the case property or whether he is a bona fide purchaser for value.………… (8-10) Lawyers Involved: SM Rezaitl Karim, Advocate, instructed by Md. Aftab Hossain, Advocate-on-Reco..

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 ......Trap Case) প্রস্তুত করিতে বা পরিচালনা করিতে পারিবেন।” 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 not sou......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 ......sion it is bound to prepare and to conduct a proceeding...... (19 & 20) Case Referred to- A. Mirzazada Vs. The Crown, PLD 1956 (WP) Karachi 273; Abdur Rahman Vs. State, 27 DLR 268. Lawyers Involved: Syed Mizanur Rahman with Shasti Sarker and Ashoke Kumar Banik, Advocates&mdas..

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)

....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.   ......nother................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 the Assistant Registrar or before the High Court Divisi......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.   ......thori­ty and the High Court Division. Since the question would need determination of fact as indicated hereinbefore, it should be thrashed out right before the statutory authority.......(12) Lawyers Involved: Syed Amirul Islam, Senior Advocate with Fazlee Noor Taposh, Advocates instruc..

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. ......d. 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 Leave to Appeal No. 210 of 2012. (From the judgment and order dated 15-12-2011 passed by th......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. .........Petitioners Vs. State......................................Respondent Judgment January 19, 2015.      Result: The petition is dismissed. Lawyers Involved: Md. Khurshid Khan, Advocate instructed by Md. Zahirul Islam, Advocate-on-Reco..

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:     ......t Vs. The Commissioner of Taxes, Taxes Zone-03, Dhaka..………………....Respondent Judgment January 14, 2015 Result: The question formulated for determination is answered in the negative and in favour of assessee. The 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:     ......lso having failed prejudicing the Assessee-applicant, and so this court finds merit in this Income Tax Reference Application and allows it………………...( 16) Lawyers Involved: Mosharaf Hossain, Advocate—For the Assessee-applicant S. Rashed Ja..

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: ......agar, (6th floor). Dhaka, Bangladesh.…………………………Respondent Judgment January 12, 2015 Result: The question formulated for determination is answered in the negative and in favour of assessee. Questi......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: ......Commissioner of Taxes, 53 DLR 209; M/S. Eastern Hardware Stores Limited Vs. The Commissioner of Taxes, 54 DLR 125; Mark Builders Limited Vs. The Commissioner of Taxes, 59 DLR 463. Lawyers Involved: Sarder Jinnat Ali, Adv. with Md. Delowar Hossain, Adv.—For the Assessee..

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: ......) Judgment January 11, 2015 Result: The question (a) to Income Tax Reference Applications No. 20 of 2005, 21 of 2005, 22 of 2005, 23 of 2005, 24 of 2005 and 156 of 2006  formulated for determination is answered in the affirmative in favour of the department-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: ......on shall not be admissible..................(24)     Cases Referred to- Islami Bank Bangladesh Ltd. Vs. Commissioner of Taxes, Companies Circle-19, 14 MLR (AD) 337. Lawyers Involved: Rafiq-ul Huq with Ahsanul Karim, Ehsan A. Siddiq—For the applicant. ..

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:     ......) Judgment January 11, 2015 Result: The question (a) to Income Tax Reference Applications No. 20 of 2005, 21 of 2005, 22 of 2005, 23 of 2005, 24 of 2005 and 156 of 2006  formulated for determination is answered in the affirmative in favour of the department-re......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:     ......n (c) to Income Tax Reference Applications No. 20 of 2005. No answer to question (b) to Income Tax Reference Applications No. 21 of 2005, 22 of 2005, 23 of 2005, 24 of 2005 and 156 of 2006. Lawyers Involved Rafiq-ul Huq with Ahsanul Karim, Ehsan A. Siddiq—For the applicantRazik-..

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: ......ed. Lawyers Involved: Shaikat Basu, AAG with Nasrin Parvin, AAG—For I.T. Department. Sarder Jinnat Ali, with Md. Delowar Hossain—For the Assessee-respondent Questions formulated for determination: Whether on the facts and in the circumstances of the case the Ta......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: ...... 80, Road No. 23, Block–A, Banani, Dhaka..........................Assessee-respondent Judgment January 7, 2015 Result: The Income Tax Reference Application is rejected. Lawyers Involved: Shaikat Basu, AAG with Nasrin Parvin, AAG—For I.T. Department. Sa..

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: ...... Judgment December 24, 2014 Result: The twelve Income Tax Reference Applications are allowed answering the question in negative and in favour of the assessee-applicant. Questions formulated for determination: 1. Whether in the facts and circumstances of the case the Tribun......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: ...... to- Commissioner of Taxes Vs. Bangladesh Rural Advancement Committee (BRAC), 51 DLR (HCD) (1999)152; Commissioner of Taxes Vs. Ghaus-i-Pak-i-Azam Welfare Trust, 36 DLR (AD) 166.  Lawyers Involved: Md. Asaduzzaman, Adv.—For the Assessee-applicant  Nasrin Parv..

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: ...... Vs. The Commissioner of Taxes, Taxes Zone-LTU, Dhaka……………….....Respondent Judgment December 15, 2014 Result: The question formulated for determination is answered in the negative and in favour of assessee. Questi......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: ...... Tribunal in a mechanical way simply endorsed the view of the First Appellate Authority, which not being proper adjudication of the issue, cannot be endorsed by this court......... (14 & 15) Lawyers Involved: Abdus Salam Mamun, Adv.—For the Assessee-applicant Nasrin Parvin, ..

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: ......grabad, Chittagong, Bangladesh.………………....................................Respondent Judgment December 15, 2014 Result: The questions formulated for determination are answered in the negative and in favour of assessee. Quest......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: ......Tribunal was required to allow the objection as has been raised by the Assessee-applicant as to non-allowance of the expenditure regarding the distribution of free sample....................(15) Lawyers Involved: Sarder Jinnat Ali, Adv. with Md. Delowar Hossain, Adv.—For the Ass..

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

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

....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   ...... 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 local aud......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   ......; Commissioner of Police, Bombay 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 C..

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